ANALISIS SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL PADA PERSEDIAAN OBAT-OBATAN DI UNIT PELAKSANA TEKNIS DAERAH PUSKESMAS KOTO RAJO KECAMATAN KUANTAN HILIR SEBERANG

Abstract

Abstract. This study aims to analyze the effectiveness and efficiency of the accounting information system and internal control over pharmaceutical inventory based on Azhar Susanto (2017) and the COSO Framework. The research method used is descriptive with a qualitative approach, and data were collected through interviews, observations, and documentation. The result indicate that the accounting information system is implemented throught manual recording and periodic data recapitulation using Microsoft Excel. Internal control has been applied based on the components of the COSO Framework. However, inconsistencies were still found in its implementation, particulary in the recording and distribution processes. These inconsistencies result in the system and internal control not operating optimally. Therefore, the accounting information system and internal control over pharmaceutical inventory have not been fully effective and efficient in supporting inventory management.

Keywords: Accounting Information System, Pharmaceutical Inventory, Internal Control, COSO Framework