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Accounting Information System And Prevention Of Fraudulent Drug Supply At The Kardinah Tegal General Hospital
Corresponding Author(s) : Desi Susilawati
Proceedings Universitas Muhammadiyah Yogyakarta Undergraduate Conference,
Vol. 2 No. 1 (2022): Strengthening Youth Potentials for Sustainable Innovation
Abstract
This study aims to determine the application of accounting information systems, internal control, factors causing stock outs, and prevention of fraud in drug supplies at Kardinah Tegal Hospital. Data collection methods used in this study were observation, interviews, and documentation. The data used consists of primary data and secondary data. The data analysis technique used is descriptive qualitative method. The results of the study explain that the application of the accounting information system for drug supplies as a whole is good, including: 1) Kardinah Hospital Tegal has operated a Pharmacy Hospital Management Information System (SIMRS) as an information system and efficient management of medicines starting from planning, procurement, receipt , distribution, and administration of invoice payments, 2) There are SOPs related to the logistics management of pharmaceutical supplies, out-of-stock handling procedures that aim to improve optimal prescription services but in practice there are inconsistencies with SOPs so it is recommended for SOP revisions, 3) The current internal control has been appropriate and has implemented internal control standards according to the Committee of Sponsoring Organization (COSO), and 4) The factors causing the scarcity of medicine supplies include vacancies at distributors, delays in delivery of goods, late payments to partners, and na available is not sufficient. To prevent fraud, Kardinah Tegal Hospital must implement healthy practices to minimize fraud, both internally and externally.
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- Committe of Sponsoring Organization of the Treadway Commission (COSO). (2013). Internal Control Integrated Framework. New York: AIGPA’s Publication Division.
- Mulyadi. (2016). Sistem Informasi Akuntansi (4th Ed).
- Jakarta: Salemba Empat.
- Aksa, A. F. (2018). Pencegahan dan Deteksi Kasus Korupsi pada Sektor Publik dengan Fraud Triangle. Jurnal Ekonomi, Bisnis, Dan Akuntansi (JEBA), 20(4), 1–17.
- Hali, N. H., Devi, A., & Syamsul, D. (2021). Analisis Manajemen Farmasi Rumah Sakit Tk Ii Putri Hijau Kesdam I / Bb Medan Tahun 2020. 1(April), 427–437.
- Lahu, E. P., Sumarauw, J. S. B., Ekonomi, F., Manajemen, J., Sam, U., Manado, R., & Belakang, L. (2017). Analisis Pengendalian Persediaan Bahan Baku Guna Meminimalkan Biaya Persediaan Pada Dunkin Donuts Manado. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 5(3), 4175–
- https://doi.org/10.35794/emba.v5i3.18394
- Mardianto, M., & Tiono, C. (2019). Analisis Pengaruh Fraud Triangle Dalam Mendeteksi Kecurangan Laporan Keuangan. Jurnal Benefita, 1(1), 87. https://doi.org/10.22216/jbe.v1i1.3349
- Mufidah. (2017). Pengaruh Pengendalian Internal Persediaan Dan Sistem Informasi Akuntansi Terhadap Upaya Pencegahan Kecurangan (Fraud) Dalam Pengelolaan Persediaan Pada Pt Mitra Jambi Pratama. Jurnal Ilmiah Universitas Batanghari Jambi, 17(3), 42–58.
- Nurhasanah, S. , , Ismatullah, I., & Sofiani, V. (2019). Analisis Penerapan Sistem Informasi Akuntansi Persediaan Obat alam Pencegahan Kecurangan Pada Puskesmas Jampangkulon, Puskesmas Cibitung, Puskesmas Surade dan Puskesmas Buniwangi. Jati: Jurnal Akuntansi Terapan Indonesia, 2(2), 52–58. https://doi.org/10.18196/jati.020218
- Rika, K., Yanti, P., Purnamawati, G. A., Dianita, P. E., Dewi, M., Studi, P., S1, A., Ekonomi, J., & Akuntansi, D. (2020). Analisis Pengendalian Internal Dan Upaya Pencegahan Kecurangan Akuntansi Di Sektor Perhotelan. Jurnal Ilmiah Mahasiswa Akuntansi) Universitas Pendidikan Ganesha, 11(1), 2614–1930.
- https://ejournal.undiksha.ac.id/index.php/S1ak
- /article/view/24673
- Rizal, M., Afrianti, R., & Abdurahman, I. (2021). Dampak Kebijakan Pemberlakuan Pembatasan Kegiatan Masyarakat ( PPKM ) bagi Pelaku Bisnis Coffe shop pada Masa Pandemi Terdampak COVID-19 di Kabupaten Purwakarta The Impact of the Policy for Implementing Community Activity Restrictions for Coffee Shop Busi.
- Sanusi, S. F., Sutrisno, S., & Suwiryo, D. H. (2020). Pengaruh Corporate Governance dan Kualitas Audit terhadap Pencegahan Kecurangan.
References
Committe of Sponsoring Organization of the Treadway Commission (COSO). (2013). Internal Control Integrated Framework. New York: AIGPA’s Publication Division.
Mulyadi. (2016). Sistem Informasi Akuntansi (4th Ed).
Jakarta: Salemba Empat.
Aksa, A. F. (2018). Pencegahan dan Deteksi Kasus Korupsi pada Sektor Publik dengan Fraud Triangle. Jurnal Ekonomi, Bisnis, Dan Akuntansi (JEBA), 20(4), 1–17.
Hali, N. H., Devi, A., & Syamsul, D. (2021). Analisis Manajemen Farmasi Rumah Sakit Tk Ii Putri Hijau Kesdam I / Bb Medan Tahun 2020. 1(April), 427–437.
Lahu, E. P., Sumarauw, J. S. B., Ekonomi, F., Manajemen, J., Sam, U., Manado, R., & Belakang, L. (2017). Analisis Pengendalian Persediaan Bahan Baku Guna Meminimalkan Biaya Persediaan Pada Dunkin Donuts Manado. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 5(3), 4175–
https://doi.org/10.35794/emba.v5i3.18394
Mardianto, M., & Tiono, C. (2019). Analisis Pengaruh Fraud Triangle Dalam Mendeteksi Kecurangan Laporan Keuangan. Jurnal Benefita, 1(1), 87. https://doi.org/10.22216/jbe.v1i1.3349
Mufidah. (2017). Pengaruh Pengendalian Internal Persediaan Dan Sistem Informasi Akuntansi Terhadap Upaya Pencegahan Kecurangan (Fraud) Dalam Pengelolaan Persediaan Pada Pt Mitra Jambi Pratama. Jurnal Ilmiah Universitas Batanghari Jambi, 17(3), 42–58.
Nurhasanah, S. , , Ismatullah, I., & Sofiani, V. (2019). Analisis Penerapan Sistem Informasi Akuntansi Persediaan Obat alam Pencegahan Kecurangan Pada Puskesmas Jampangkulon, Puskesmas Cibitung, Puskesmas Surade dan Puskesmas Buniwangi. Jati: Jurnal Akuntansi Terapan Indonesia, 2(2), 52–58. https://doi.org/10.18196/jati.020218
Rika, K., Yanti, P., Purnamawati, G. A., Dianita, P. E., Dewi, M., Studi, P., S1, A., Ekonomi, J., & Akuntansi, D. (2020). Analisis Pengendalian Internal Dan Upaya Pencegahan Kecurangan Akuntansi Di Sektor Perhotelan. Jurnal Ilmiah Mahasiswa Akuntansi) Universitas Pendidikan Ganesha, 11(1), 2614–1930.
https://ejournal.undiksha.ac.id/index.php/S1ak
/article/view/24673
Rizal, M., Afrianti, R., & Abdurahman, I. (2021). Dampak Kebijakan Pemberlakuan Pembatasan Kegiatan Masyarakat ( PPKM ) bagi Pelaku Bisnis Coffe shop pada Masa Pandemi Terdampak COVID-19 di Kabupaten Purwakarta The Impact of the Policy for Implementing Community Activity Restrictions for Coffee Shop Busi.
Sanusi, S. F., Sutrisno, S., & Suwiryo, D. H. (2020). Pengaruh Corporate Governance dan Kualitas Audit terhadap Pencegahan Kecurangan.