Analysis Accounting Treatment of Generic Medicine Inventories Based on PSAP 05 2010 at Dr.H.Moh.Anwar Sumenep Regency

One form of hospital success is carrying out duties and service responsibilities as seen from the success of a doctor in diagnosing complaints or illnesses of his patients, accuracy in administering drug doses to patients is one of the supporting factors for the success of the service system and patient recovery. This is in line if drug or pharmaceutical support devices can become an important element of the main service in the hospital. Based on this, it is an important and inseparable part of hospital services, because it is a form of orientation to patient care, the provision of quality drugs, as well as a clinical pharmacy service that is easily accessible to the public. The use of medicine for hospitals is an important element, because the role of the hospital is to provide good service, cure and prevent disease for the community. So that medicine is a support for the healing and prevention of a disease by patients who are undergoing treatment. If there is an empty stock of drugs when needed, it can cause losses for many parties. One of them is in the patient element, where the patient cannot get treatment on time. This will later affect the patient's worsening which can result in the loss of a patient's life. In addition, it can also cause a decrease in the credibility of hospital services for patients or the general public. Another thing, if it is viewed from the elements of the hospital, if the hospital does not have a drug stock or drug supply it will have an impact on profit loss. Loss of profit can occur if the patient or the public will turn to services at other hospitals that are quite alert and able to provide good and complete services. Therefore, the empty stock of drugs can be or if the availability of drugs is less on time, there will be a decrease in the value of the volume of patient visits which affects the minimum hospital cash receipts and the lack of hospital performance. This can happen in all hospitals, including the regional hospital in Sumenep Regency, namely Dr. H. Moh. Anwar Hospital.