Analisis Kesesuaian Persediaan melalui Audit Stok Opname Berdasarkan PSAP 05 pada RSUD TRC

Dwi Putri Anrianti (Universitas Pembangunan Nasional Veteran Jawa Timur)
Gideon Setyo Budiwitjaksono (Universitas Pembangunan Nasional Veteran Jawa Timur)

Jurnal Riset Manajemen dan Akuntansi
Vol. 6 No. 2 (2026): Agustus: Jurnal Riset Manajemen dan Akuntansi

The purpose of this study is to analyze the adequacy of inventory management at Regional Public Service Agencies (BLUDs), specifically at Regional Hospitals, based on Government Accounting Standards (PSAP) No. 05. The focus of this study is to compare the results of the physical inventory conducted by KAP DPA with the accounting records in the inventory cards of TRC Regional General Hospital. This study employs a descriptive qualitative method with data collection techniques including direct observation, interviews, and documentation of financial position reports. The results indicate that inventory management at RSUD TRC generally adheres to PSAP No. 05; however, its implementation remains suboptimal. Discrepancies were found between physical inventory and inventory records due to limited human resources, weak internal controls, human error, and an inventory information system that is not optimally integrated. Therefore, improvements in internal controls, optimization of the inventory information system, and enhancement of human resource quality are necessary so that inventory management can be effective and in accordance with the principles of PSAP No. 05.