ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PERSEDIAAN OBAT (Studi Kasus di Puskesmas Bojonggenteng Kabupaten Sukabumi)

Abstract

The purpose of this study was to determine the internal control system for medicine supply in the Bojonggenteng Health Center in Sukabumi District and to find out how to manage medicine supplies in the Bojonggenteng Health Center in the Sukabumi District. The research method used in this study is qualitative research method. The data used are primary data and secondary data, with data collection techniques in the form of observation, interviews and documentation. Data analysis methods used are data reduction, data presentation, and verification / conclusion. The results of the analysis show that the Bojonggenteng Health Center has implemented most of the internal control standards. However, in the first internal control component, namely the First control environment, the Public Health Center (Puskesmas) Bojonggenteng does not yet have a board of commissioners that carries out the oversight function of the Public Health Center (Puskesmas) inventory internal control. Second, the Public Health Center (Puskesmas) has formed an organizational structure, but there are still multiple functions performed by the employees in managing the existing inventory at the Public Health Center (Puskesmas), not free from various risks that may occur. Public Health Center (Puskesmas) establish various control activities over drug supplies as a result of the risk assessment conducted by Public Health Center (Puskesmas).