ANALISIS SISTEM, PROSEDUR DAN PENGENDALIAN INTERNAL ATAS PERSEDIAAN OBAT PADA APOTEK DUTA FARMA CABANG TELUK KUANTAN KABUPATEN KUANTAN SINGINGI

Abstract

The purpose of this study is to analyze the systems and procedures at Duta Farma Pharmacy Teluk Kuantan Branch and see whether the implementation of internal control over drug supplies at Duta Farma Pharmacy Teluk Kuantan Branch is in accordance with the elements of internal control according to Mulyadi's theory. This study uses a comparative qualitative method with data collection using interview, direct observation and documentation techniques. In the sample selection, purposive sampling was used with predetermined criteria so that the sample in this study consisted of a warehouse, a goods input section and a sales section totaling 12 people.

                The results of the study show that Duta Farma Pharmacy Kuantan Bay Branch has implemented systems and procedures in accordance with the applicable Standard Operating Procedures (SOP). However, Internal Control has not fully implemented the elements of the four components of Internal Control based on Mulyadi's theory. Where there are still shortcomings in stock taking and organizational structures that have not clearly separated functional responsibilities.