Analisis Sistem Pengendalian Internal dan Prosedur Akuntansi Terhadap Pengelolaan Persediaan Obat Dan Bahan Habis Pakai

Abstract

The study mainly is to analyze internal control systems and accounting procedures for the management of medicines inventory and consumable medicine supplies in Pharmacy Installation of the Public Health Office in the Pegunungan Bintang Regency. This study aims particularly in knowing the effect of partial internal control systems and accounting procedures on medicine supplies and consumable medical supplies, and to examine the effect of simultaneous internal control systems and accounting procedures on medical supplies and consumables medicine supplies and to identify which factors have a dominant influence on medicine supplies and consumable medicine supplies in the Pegunungan Bintang Regency at pharmaceutical installation. The research approach was used descriptive, comparative, correlation, survey, ex post facto, the experiment, quasi-experiment, and single-subject method derive from 43 respondents as samples in this study. Furthermore, interviews, documentation, and questionnaires were used as data collection techniques that conducted to test the data collection instrument, then the validity test and reliability test were performed to obtain properness the test results and the consistency of the test results. Data analysis techniques established in the form of analysis methods, hypothesis testing, and test requirements analysis with the results of the study. The results of the analysis show that Internal Control has a positive and significant influence on the Management of Medicine Preparations and consumable medicine supplies on Pharmacy Installation Offices of the Public Health Office of Pegunungan Bintang Regency, while Accounting Procedures have a positive and significant effect on the Management of Medicine Preparations and consumable medicine supplies on Pharmacy Installation Office of Pegunungan Bintang Regency in Public Health Office, Internal Control and Accounting Procedures simultaneously have a positive and significant influence on the Management of Medicine Preparations and consumable medicine supplies on Pharmacy Installation Office of Pegunungan Bintang Regency in Public Health Office together raised by one unit, it will improve the Management of Medicine Preparations and consumable medicine supplies on Pharmacy Installation Office of Pegunungan Bintang Regency in Public Health Officer and the Accounting Procedure Variables most dominantly affecting the Management of Medicine Preparations and consumable medicine supplies on Pharmacy Installation Office of Pegunungan Bintang Regency in Public Health Office.