Accounting Information Systems Evaluation of Medicines Management

Abstract

Meiryani, Dezie Leonarda Warganegara, Kevin Deniswara, Kartika Dewi

Good management, supervision and control of drug supplies is very important in order to avoid loss and damage to drug supplies. The truth of accounting data and avoiding fraud can be detrimental to the hospital. This research is a type of research that is a case study at PT. Indofarma, Tbk for Drug Management at PT. Indofarma, Tbk. The purpose of this study was to determine the description and problem solving regarding information systems at PT. Indofarma, Tbk, especially the accounting information system for drug procurement and management. This study uses qualitative research with a case study method. Data obtained by conducting interviews, observations, documentation, and distributing questionnaires. The focus of this study is a drug inventory accounting system consisting of planning and determining procedures, procurement procedures, storage procedures, distribution procedures, elimination procedures and physical counting procedures. The results showed that the accounting information system for drug inventory at PT. Indofarma, Tbk was in accordance with the theoretical study. But there are still weaknesses, such as the trapping of the function of the warehouse which in addition to receiving and storing drugs. Suggested improvement is good control by related parties so that fraud does not occur which can harm at PT. Indofarma, Tbk