{"title":"Audit Operasional terhadap Pengelolaan Persediaan Obat dan Bahan Medis Habis Pakai","authors":"Nuri Aisyah Hikmah, Iyeh Supriatna","doi":"10.35313/ialj.v1i3.3109","DOIUrl":null,"url":null,"abstract":"This research aims to evaluate the activities of inventory drugs and consumable medical materials management in the Pharmacy Room UPTD Puskesmas Kasomalang, through the implementation of operational audits by empirically assessing the level of efficiency, effectiveness, and economy refers to Peraturan Menteri Kesehatan No.74 Tahun 2016. This study uses qualitative descriptive comparative method with the type of case studies which describe the conditions, criteria, causes, effects, and also strength-weakness matrix as an additional support data. This research uses qualitative data through triangulation procedures. The results show that the inventory of the drugs and consumable medical materials management in the pharmacy room in UPTD puskesmas kasomalang rates 85% for the effectiveness, 81.25% efficient, and 90.9% economical. But it still has some weaknesses, such as the existence of multiple positions, the occurrence of stockouts and stagnation, and also the administrative activities which are not fully computerized yet.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"93 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2021-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Indonesian Accounting Literacy Journal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.35313/ialj.v1i3.3109","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
This research aims to evaluate the activities of inventory drugs and consumable medical materials management in the Pharmacy Room UPTD Puskesmas Kasomalang, through the implementation of operational audits by empirically assessing the level of efficiency, effectiveness, and economy refers to Peraturan Menteri Kesehatan No.74 Tahun 2016. This study uses qualitative descriptive comparative method with the type of case studies which describe the conditions, criteria, causes, effects, and also strength-weakness matrix as an additional support data. This research uses qualitative data through triangulation procedures. The results show that the inventory of the drugs and consumable medical materials management in the pharmacy room in UPTD puskesmas kasomalang rates 85% for the effectiveness, 81.25% efficient, and 90.9% economical. But it still has some weaknesses, such as the existence of multiple positions, the occurrence of stockouts and stagnation, and also the administrative activities which are not fully computerized yet.
本研究参考Peraturan Menteri Kesehatan No.74 Tahun 2016,通过实施运营审计,实证评估效率、有效性和经济性水平,对UPTD Puskesmas Kasomalang药房库存药品和耗材管理活动进行评价。本研究采用定性描述性比较方法,案例研究类型描述条件,标准,原因,影响,以及强弱矩阵作为额外的支持数据。本研究通过三角测量程序使用定性数据。结果表明:UPTD药房室药品及耗材库存管理的有效率为85%,有效率为81.25%,经济性为90.9%。但也存在着一些不足,如岗位多,出现缺货和滞销现象,管理活动还没有完全实现计算机化。