Iswahyudi, Wahyu (2009) “Analisis Sistem Pengendalian Intern Terhadap Fungsi Pembeliandan Penjualan Obat Pada Apotek SEHATI Jakarta”(Studi Kasus Pada Apotek Sehati Jakarta). Other thesis, University of Muhammadiyah Malang.
Analisis_Sistem_Pengendalian_Intern_Terhadap_Fungsi_Pembeliandan_Penjualan_Obat_Pada_Apotek_SEHATI_Jakarta.pdf - Published Version
Download (124kB) | Preview
This study is a case study of Apotek Sehati Jakarta, settled in Jalan Pancoran Barat 7 no. 1 Rt 001 Rw 06 jakarta Selatan, entitled “THE ANALYSIS OF INTERNAL CONTROL SYSTEM TO BUYING PROCEDURE AND SELLING DRUGS ON APOTEK SEHATI JAKARTA”. The purposes of this study are to learn and to value the implementation of structure internal control done by drugs store related with the buying and selling drugs,also to know the weakness of the previous structure internal control. In this study, the researcher used descriptive qualitative, where the steps were: First, analyzing the organization control separated responsibility and authority that existed in that drugs store. Second, analyzing how the authority system and notation procedure that gave enough protections (based on the buying, accepting, storing, spending, noting and controlling procedures). Third, analyzing a fairpractice in conducting a duty and the function of the every organization units. Fouth, analyzing the quality of the workers based on their responsibilities Based on the result, it showed that the internal control system implemented in Apotek Sehati Jakarta was still not good enough. This could be seen that there were still had a double seats in accepting and storing. (on the storage). Beside that,Apotek Sehati Jakarta was still not arranging a special team as the internal controller for a sudden inspection to the stock notes so it could decrease some cheating in that drugs store; numbers of the head’s drugs store responsibilities and less prove both in forms and factures hat used as a documentation, also the enable of the SPPH (Surat Permintaan Penawaran Harga). Based on the analysis above, in order to reached yhe goal, the researcher suggested that the Apotek Sehati Jakarta should make an organization structure, so it could separated between the authority and responsibility, so there will be no any double function in one department, besides, Apotek Sehati should make a team as an internal controller doing some sudden inspection to the notation and the drugs stock, in order to minimize cheating, adding double forms risk and make a SPPH to shown to the supplier in order to earn a special price.
|Item Type:||Thesis (Other)|
|Subjects:||H Social Sciences > HB Economic Theory|
|Divisions:||Faculty of Economic > Department of Accounting|
|Depositing User:||Anwar Jasin|
|Date Deposited:||05 Jun 2012 07:53|
|Last Modified:||05 Jun 2012 07:53|
Actions (login required)