Wijaya, Ardhy SusantoroArdhy Susantoro (2010) ANALISIS PENGENDALIAN SISTEM INFORMASIAKUNTANSI PERSEDIAAN OBAT BERBASISKOMPUTER PADA APOTEK KIMIA FARMA No. 36MALANG. Other thesis, University of Muhammadiyah Malang.
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ANALISIS_PENGENDALIAN_SISTEM_INFORMASIAKUNTANSI_PERSEDIAAN_OBAT_BERBASISKOMPUTER_PADA_APOTEK_KIMIA_FARMA_No.pdf - Published Version Download (91kB) | Preview |
Abstract
This research is a case study on Kimia Farma Pharmacy No. 36 Malang entitled "Analysis of Computer Based Medicine Supply of Accounting Information Systems at Kimia Farma Pharmacy No. 36 Malang ". The purpose of this study was to obtain an illustation of computerized drug inventory accounting information system implemented by the pharmacy and find out a computerized application controls drug supplies in the pharmacy. The analysis tools used were method of analysis of the existing accounting information systems in the pharmacy to identify the strengths and weaknesses. The systems analysis used to support the successful elements of the accounting information system were the flow of drugs, drug purchasing procedures, the parts involved in the purchase of medical supplies, authorization system in the purchase and sale of medical supplies, and analysis of the computerized application controls, the procedures of purchasing and drugs’ selling. Based on analysis of computerized drug supply control of accounting information at Kimia Farma Pharmacy No. 36 Malang were that this pharmacy has a good flow of medical supplies and inventories in accordance with the procedures, drug purchases run in accordance with the procedures already set by the pharmacy, the parts involved in the purchase of drugs have separate responsibilities and authority, while the authorization system of drug purchase procedure has been well evidenced by the serial order form and authorization of each purchasing drug activity, but there were several shortcomings should be noted in the purchasing department where they should re-check the Pharmacy Stock Orders (BPBA) from the purchasing department matched with the inventory files on the computer. The procedure is good in drug sales, while the drawbacks were the administration did not have the proof of evidence to reinforce the validation check deposit cash with the money received from the proceeds of the sale. Based on the above conclusions, the author suggests Kimia Farma Pharmacy No. 36 Malang to make improvements on the weaknesses occur so that the system of computerized drug inventory accounting information can be carried out effectively to avoid any unexpected results toward the pharmacy.
| Item Type: | Thesis (Other) |
|---|---|
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Faculty of Economics and Business > Department of Accounting (62201) |
| Depositing User: | Rayi Tegar Pamungkas |
| Date Deposited: | 16 Mar 2012 16:26 |
| Last Modified: | 16 Mar 2012 16:26 |
| URI : | http://eprints.umm.ac.id/id/eprint/527 |
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