Jinan, JelhanLinan (2015) Audit Operasional Atas Pengelolaan Persediaan Obat Pada Rumah Sakit Umum (Rsu) Aminah Blitar. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian studi kasusinibertujuanmenerapkan audit operasionaldalammengujiefektivitaspengelolaanpersediaanobat RSU AminahBlitar. Analisa yang digunakan dalampenelitianinimeliputisurveipendahuluan, reviewdanpengujianStandardOperating Procedures(SOP), serta pengujian terinci. Hasilpenelitianmenunjukanbahwaselamainirumahsakittelahmemilikiprosedurpengelolaanpersediaansecaratertulisdenganjelas, memilikisumberdayamanusia yang berpengalaman di bidangpersediaanrumahsakit, dantertatanyapersediandenganbaikdanbenar.Namundemikian, masihterdapatkelemahan SOP rumahsakityaitutidakdilakukannyarotasikaryawan di bagianpembeliandanbelumdiadakannya audit internal. Di sampingitu, penelitianinimenemukanterjadinya penyimpangan yang dilakukan oleh karyawan pembelian, tidakdisiplinnyakaryawandalammelakukanstock opnamesecararutin, terlambatnyapembuatanlaporanpersediaan, sertakelalaiankaryawandalampencatatanmutasipersediaan.Penelitianinimenyimpulkanbahwapengelolaanpersediaan di RSU AminahBlitarbelumefektifdandiperlukankebijakan yang mengaturrotasikaryawan di bagianpembelianpersediaan, danperludiadakannyaaudit internal dalampengelolaanpersediaan,sertadiberikannyasanksitegasterhadapkaryawan yang tidakmenjalankanperaturan.
English Abstract
This case study research aims toimplement the operational audit in testing the effectiveness of medical inventory management at Aminah Hospital Blitar.The analysis implemented in this study include a preliminary survey, review and testing of Standard Operating Procedures (SOP), and detailed testing. The results of this research showed that recently the hospital has hada clear written inventory management procedures, experienced human resources in the field of hospital’s inventory, and well-organized inventory. However, there are also weaknesses of Aminah’s SOP, such as no rotation of employees in the purchasing department and no practice ofinternal audit. In addition, this research found irregularities committed by employees in the purchasing department,non disciplined employee in doing stock opnameregularly, delay inmakingthe inventory report, and employees negligence in recording inventories. Based on that, it can be concluded that the inventory management inAminah Hospital hasn’t been effective yet and itrequires a policy to regulate the employees rotation in the purchasing department, implementing internal audit for the inventories management, andgiving strict sanctions against uncompliat employees to the rules of the hospital.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2015/512/ 051506231 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Kustati |
| Date Deposited: | 10 Sep 2015 09:53 |
| Last Modified: | 10 Sep 2015 09:53 |
| URI: | http://repository.ub.ac.id/id/eprint/108119 |
Actions (login required)
 |
View Item |