ANALISIS SISTEM INFORMASI AKUNTANSI PERSEDIAAN OBAT-OBATAN: STUDI KASUS PADA RUMAH SAKIT WAVA HUSADA KEPANJEN

This research aims to analyze inventory accounting information systems in purchasing, receiving, distributing, and returning drugs on Wava Husada Kepanjen Hospital. Data collection techniques are carried out by direct interview and documentation. The analysis technique in this study is to analyze the input in the form of related documents, analyze the process that is the process related to the part or units involved whether it is in accordance with the standard operating procedures at the hospital, and analyze the output in the form of a comparison between the relevant documents and records. Based on the results of the study, the authors can conclude that the drug inventory accounting information system on Wava Husada Kepanjen Hospital has been running well, because the existing system can provide the information needed, but there are still weaknesses that are still not maximal in carrying out system documentation, there are concurrent positions, and there are still some uses of forms and records that have not been maximized such as the absence of a serial number printed on narcotics drug order letters