Implementation of Audit Procedures for Inventory Accounts at the Melati Putih Health Center

Abstract

Health development in an area is the responsibility of the Community Health Center (Puskesmas) under the district or city health office. Providing health services is the main mission of puskesmas, this goal cannot be achieved without optimal inventory management. Supplies have an important role, namely, proper and sufficient supplies will ensure the availability of goods and medicines needed in health services. This study aims to describe the audit procedures carried out by the XYZ Public Accounting Firm (KAP) on inventory accounts at the Puskesmas Melati Putih, as well as how to overcome problems when conducting audit procedures. It is important to carry out inventory audit procedures at the Puskesmas Melati Putih to ensure the existence, accuracy, and completeness of supplies, as well as the fairness of reports owned by Puskesmas Melati Putih. In this study information collection through observation methods, documentation, and interviews with related staff. Based on these findings, the practice of recording and assessing the inventory of Puskesmas Melati Putih is in accordance with Financial Accounting Standards (SAK) and Government Accounting Standards (SAP). It's just that there are errors in recording inventory that cause differences between the balance sheet and inventory details arising from the difference in the inventory stock card with physical calculations, and the management and neatness of placing goods must be further improved to make it easier to find out inventory in the warehouse. Therefore, the recommendations given by KAP XYZ include improving records through correction journals, improving internal control, and improving inventory records.   DOI: https://doi.org/10.5281/zenodo.8415627