“ANALISIS SISTEM INFORMASI AKUNTANSI ATAS PENGELOLAAN OBAT DAN PERALATAN MEDIS HABIS PAKAI PADA RUMAH SAKIT BERSALIN MUTIARA BUNDA MALANG“

Winarti, Dwi Retno Indah (2007) “ANALISIS SISTEM INFORMASI AKUNTANSI ATAS PENGELOLAAN OBAT DAN PERALATAN MEDIS HABIS PAKAI PADA RUMAH SAKIT BERSALIN MUTIARA BUNDA MALANG“. Other thesis, University of Muhammadiyah Malang.

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ANALISIS_SISTEM_INFORMASI_AKUNTANSI_ATASPENGELOLAAN_OBAT_DAN_PERALATAN_MEDIS_HABIS_PAKAIPADA_RUMAH_SAKIT_BERSALIN_MUTIARA_BUNDA_MALANG.pdf

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Abstract

This research represent case study at RSB Mutiara Bunda Malang " Systems Analysis Accounting Information Of Management of Drug and Medical Equipments Used Up Wear At RSB. Mutiara Bunda. Target of this research is to know do accounting information system exist in RSB Mutiara Bunda have effective that is accurate and relevant, besides to analyse accounting information system of management of medical equipments and drug used up wear at RSB Mutiara Bunda Malang. Technique analyse data which in using to know do accounting information system of procedure management of medical equipments and drug finished wear which is applied at RSB Mutiara Bunda Malang have yielded effective information that is accurate and relevant to hospital management side, is with analysing Hospital organization chart RSB. Mutiara Bunda, analysing used forms, analysing purchasing procedure medicinize and medical equipments used up wear, analysing procedure acceptance of medical equipments and drug used up wear, and analyse procedure sale of medical equipments and drug used up wear. Result of solution and research of technique analyse writer appraisal can conclude that accountancy information system for the management of medical equipments and drug used up wear exist in RSB Mutiara Bunda Reporting about status supply of drug for the drug of medical equipments and used up wear which have been bought by that is receiving report ( LPB) have been executed better. Part of pharmacy unit shares and levying not yet separated peculiarly, in officer of ordering of officer and goods which is authorization still conducted at the same time and conducted by one who is same, duty ought to be the conducted by one who differ. If seen from internal control system exist in RSB Mutiara Bunda have good enough because have fulfilled fundamental elements of internal control system. However at part of Installation Pharmacy RSB Mutiara Bunda still is unfavourable of this proven matter there is still its double position at part of levying with part of pharmacy unit, so that not yet can dissociate account for expressly. Pursuant to conclusion above, writer of implication can that better Conduct dissociation of function that is pharmacy function with part of levying hence expected by work can walk more fluent, more effective and is efficient, besides existing serial number in form ought to be printed with computer to be facilitating in finishing and conducting work, and also for operation in order not to happened abuse of form by part of which is unqualified. Better be conducted by status supply of medical equipments and drug accurately, precisely and real correct so that can prevent happened goning beyond of medical equipments and drug which must buy though supply have nothing left or on the contrary medicinize and medical equipments which bought is abundant. Also prevent delay in knowing of supply of medical equipments and drug used upfinished wear, and the goods just known by have finished at the time of required and just this matter could probably be happened, hospital side shall conduct addition of new pharmacy energy to part of levying of goods, so that do not happened to double position. Part of commisioned warehouse release medical equipments and drug finished wear shall pay attention carefully about date of expiary medicinize and medical equipments used up wear which is given because will cause fatal to its consumer. And is last of hospital side better form peculiarly part of internal control doing sudden inspection to note and supply of drug exist in warehouse.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 16 Jun 2012 04:10
Last Modified: 16 Jun 2012 04:10
URI: http://eprints.umm.ac.id/id/eprint/8161

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