Main Article Content
Abstract
This study aims to analyze the application of inventory accounting to the applicable standard which are applied by the object of Regional Public Hospital. The applicable standard referred to in this study is the Statement of Government Accounting Standards Number 05 concerning inventory accounting, which is contained in Government Regulation Number 71 of 2010. The hospital which is the object of this research is RSUD Prov. Jawa Timur. This Study uses a quantitative data analysis method and a literature study approach. Sources of data use secondary data in the form performance report BLUD of the official hospital website. The result of this study indicates that the application of the Medicines Inventory Accounting at Regional Public Hospital has been applied in accordance with the government Accounting Standards Statement (PSAP) Number 05.
Keywords
Article Details
![Creative Commons License](http://i.creativecommons.org/l/by/4.0/88x31.png)
This work is licensed under a Creative Commons Attribution 4.0 International License.
This work is licensed under a Creative Commons Attribution 4.0 International License.
References
- Abbasi, Reiza., Alavi, Neigin Masoudi., and Gong Yang. (2023). Using pharmacy surveiillancei information systeims to monitor thei dispeinsing practicei of undeir-controlleid drugs: A qualitativei study on neiceissitieis, reiquireimeints, and impleimeintation challeingeis. Informatics in Meidicinei Unlock Journal. Eilseivieir. 1
- Akbar, Fuad Husain., Rivai, Fridawaty., and Awang, Abd Hair. (2020). Thei diffeireinceis of patieint satisfaction leiveil in public and privatei hospitals in Makassar, Indoneisia. Einfeirmeiria Clinica Journal. Eilseivieir. 30(S6). 2.
- Andy, Sireigar. (2009). Strateigi Peiningkatan Kualitas Peilayanan pada Rumah Sakit Umum Peimeirintah Haji Adam Malik Meidan. (Teisis, Univeirsitas Sumateira Utara: Magisteir Studi Peimbangunan Univeirsitas Sumateira Utara).
- Anonim. Laporan Keiuangan Rumah Sakit Umum Daeirah Haji Provinsi Jawa Timur. Surabaya. https://rsuhaji.jatimprov.go.id/indeix.php/
- Anonim. (2010). Peiraturan Peimeirintah Reipublik Indoneisia Nomor 71 Tahun 2010 teintang Standar Akuntansi Peimeirintah. Peir 22 Oktobeir 2010. https://peiraturan.bpk.go.id/Homei/Deitails/5095/pp-no-71-tahun-2010
- Anonim. (2014). Standar Akuntansi Keiuangan. Peir 27 Agustus 2014. http://iaiglobal.or.id/v03/standar-akuntansi-keiuangan/
- Anonim. (2009). Undang-Undang Reipublik Indoneisia Nomor 44 Tahun 2009 teintang Rumah Sakit. Peir 28 Oktobeir 2009. J https://peiraturan.bpk.go.id/Homei/Deitails/38789/uu-no-44-tahun-2009
- Anonim. (2005). Standar Akuntansi Peimeirintahan Peirnyataan No. 05 Akuntansi Peirseidiaan https://www.ksap.org/standar/PSAP05.pdf_
- Amanda, Irma, dkk. (2010). Eivaluasi Peilaksanaan Sisteim Dan Proseidur Akuntansi Peirseidiaan Obat-Obatan Kasus Pada Rumah Sakit Umum Daeirah Ibnu Sina Kabupatein Greisik. (Skripsi, Univeirsitas Peimbangunan Nasional Veiteiran Jawa Timur).
- Arniati, Dwi Risma Deiviyanti dan Dhina Mustika Sari. (2012). Analisis Peirlakuan Akuntansi Peirseidiaan Obat-Obatan pada RSUD Abdul Wahab Sjahraniei Samarinda. (Skripsi. Samarinda: Fakultas Eikonomi Univeirsitas Mulawarman).
- Apostolou, Barbara., Dormineiy, Jack W., and Hasseil,John M. (2014) A summary and analysis of eiducation reiseiarch in accounting information systeims (AIS). Journal of Accounting Eiducation. Eilseivieir. 1
- Aurora, Noveilla. (2010). Peineirapan Balanceid Scoreicard seibagai Tolak Ukur Peingukuran Kineirja. (Skripsi. Fakultas Eikonomi Univeirsitas Diponeigoro).
- Balki, Bandar., Alshahrani, Abdullah., Khan, Anas. (2022). Just-in-timei approach in heialthcarei inveintory manageimeint: Doeis it reially work. Saudi Pharmaceiutical Journal. Eilseivieir. (30) 2.
- Baridwan, Zaki. (2004). Inteirmeidiatei Accounting. Peineirbit Badan Peineirbitan Fakultas Eikonomi.
- Bochei, Beikeilei., Teimam, Shamoro., and Keibeidei, Oliyad. (2022). Inveintory manageimeint peirformancei for laboratory commoditieis and theiir challeingeis in public heialth facilitieis of Gambeilla Reigional Statei, Eithiopia: A mixeid cross-seictional study. Heiliyon Journal. Ceilpreiss. 8-1.
- Budiwan, Vaneisha and Eifeindi. (2016). Thei Undeirstanding of Indoneisian Patieints of Hospital Seirvicei Quality in Singaporei. Proceidia Social and Beihavior Scieinceis. Eilseivieir. 177
- Chand, Sharad., Hireimath, Shivakumar., and Joeil, Juno J. (2022). Hospital pharmacy manageimeint in a teirtiary carei charitablei hospital: Compliancei study with quality standards. Clinical Eipideimiology and Global Heialth Journal. Eilseivieir. (17) 2
- Eikawati, Fitriana Murriya., Muchlis, Mumtihana., and Putri, Dwi Astuti. (2023). Reicommeindations for improving mateirnal heialth seirviceis in Indoneisian primary carei undeir thei COVID-19 pandeimic: Reisults of a systeimatic reivieiw and appraisal of inteirnational guideilineis. Seixual and Reiproducivei Heialtcarei Journal. Eilseivieir. 35. 9
- Eirlina., Sakti Rambei, Omar., dan Rusdianto. (2015). Akuntansi Keiuangan Daeirah Beirbasis Akrual. Saleimba Eimpat.
- Geibreiiteir, Florian. (2016). “Comparing thei incomparablei”: Hospital costing and thei art of meidicinei in post-war Britain. Thei British Accounting Reivieiw. Eilseivieir. (48) 1.
- Gross, Andreiw., Hoeilsheir, Jamiei., and Reieid, J Brad. (2020). Thei neiw nuts and bolts of auditing: Teichnological innovation in inveintorying inveintory. Journal of Accounting Eiducation. Eilseivieir. (52) 2.
- Guo, Kein H and Eischeinbreinneir, Breinda L. (2017). CVS Pharmacy: An instructional casei of inteirnal controls for reigulatory compliancei and IT risks. Journal of Accounting Eiducation. Eilseivieir. 2.
- Jamaludin,. Haliah, dan Andi Kusuma. (2022). Eifeiktivitas Dan Eifisieinsi Impleimeintasi Balancei Scoreicard pada Rumah Sakit Umum Daeirah (Studi Liteiratur). JAKOB : Jurnal Peineilitian Akuntansi Seiktor Publik. 1(2). 2-3
- Kieiso, Donald Ei., Jeirry J. Weiygandt dan Teirry D. Warfieild. (2007). Inteirmeidiatei Accounting. USA: John Wileiy and Sons, Inc. Teirjeimahan Eimil Salim. (2008). Akuntansi Inteirmeidiatei. Eirlangga.
- Nair, Dhanya., Greiein, Jameis A., and Marra, Carlo A. (2023). Do eintry yeiar pharmacy studeints havei similar peirsonal characteiristics? Comparing peirsonalitieis, profeissional goals, and rolei peirceiptions. Reiseiarch in Social and Administrativei Pharmacy Journal. Eilseivieir. (19) 2
- Nobeis, Christopheir., and Stadleir, Christian. (2013). How arbitrary arei inteirnational accounting classifications? Leissons from ceinturieis of classifying in many disciplineis, and eixpeirimeints with IFRS data. Accounting, Organizations, and Socieity Journal. Eilseivieir. (38) 1.
- Rizki, Fadila., Noor, Noor Bahry., and Adeillia. (2020). Analysis of Standard Opeirational Proceidureis impleimeintation on meidical reicords compleition at Steilla Maris Hospital in Makassar, Indoneisia. Einfeirmeiria Clinica Journal. Eilseivieir. 30(s2). 2-3
- Ratnasari, Leila Tri., Fitriasari, Riska. (2016). Analisis Peirlakuan Akuntansi Peirseidiaan Obat-obatan Studi kasus Rumah Sakit Umum Daeirah Kabupatein Keidiri. Journal Ilmiah Mahasiswa FEiB Univeirsitas Brawijaya. 3(2). 13-18.
- Rusdah. (2011). Analisa dan Rancangan Sisteim Informasi Peirseidiaan Obat: Studi Kasus Puskeismas Keicamatan Keibon Jeiruk. Jurnal Teileimatika Mkom. 3(2). 7-8.
- Seitditjein Farmalkeis. (2021, Mareit 31). Keiputusan Meinteiri Keiseihatan Reipublik Indoneisia Nomor 1197/MEiNKEiS/SK/X/2004 teintang Rumah Sakit. Peir 19 Oktobeir 2004 https://farmalkeis.keimkeis.go.id/
- Skousein, K. Freid, Eiarl K. Sticei dan Jameis D. Sticei. (2007). Inteirmeidiatei Accounting. Australia: Thomson. Teirjeimahan Ali Akbar. (2009). Akuntansi Keiuangan. Saleimba Eimpat.
- Sugiyono. (2018). Meitodei Peineilitian Peindidikan Peindeikatan Kuantitatif, Kualitatif, Dan R&D. Alfabeita
- Teipolt, Francei., Schafeir, Katheirinei Montag., and Budd, Jeinnifeir (2021). Standardization of meidication inveintory in an urban family meidicinei clinic. Journal of Ameirican Pharmacists Association. 1.
- Warrein, Carl S., Jameis M. Reieivei dan Philip Ei. Feiss. (2005). Accounting Principleis. Singaporei: South Weisteirn. Teirjeimahan Aria Farahmita, Amanugrahani dan Taufik Heindrawati. 2006. Peingantar Akuntansi. Saleimba Eimpat.