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Abstract
This study aims to analyze the implementation of the internal control system in managing pharmaceutical inventory at Advent Hospital Medan. Medication inventory plays a crucial role in supporting patient services, both outpatient and inpatient. Internal control is essential to ensure drug availability, prevent overstocking or stockouts, and mitigate risks of damage and expiration. This research uses a descriptive qualitative method, employing interviews and observations within the pharmacy department. The findings indicate that Advent Hospital Medan has implemented internal controls through inventory recording, stock monitoring, and task segregation. However, challenges such as overstocking and the risk of expired medications remain. Therefore, regular supervision and evaluation must be strengthened to optimize inventory management. This study is expected to serve as an input for hospital management and a reference for future research.
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References
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- Lee, S.-N., Weng, T.-C., & Huang, H.-Y. (2021). Internal control effectiveness: A study of medical institutions. Corporate Ownership and Control, 18(3), 66–74. https://doi.org/10.22495/cocv18i3art6
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- Makbul, K., Syamsuddin, S., & Said, D. (2023). Analisis efektivitas pengendalian internal pada pengelolaan persediaan obat-obatan. Akrual: Jurnal Bisnis dan Akuntansi Kontemporer, 16(2), 93–102. https://doi.org/10.26487/akrual.v16i2.25710
- Maria, S., Dince, N., Goreti, M., & Tokan, M. (2024). Analysis of internal control over drug supplies at the Sikka District Health Office. Management Studies and Entrepreneurship Journal, 5(2). http://journal.yrpipku.com/index.php/msej
- Masta Florida, & Mesakh, J. (2022). Manajemen persediaan obat di Rumah Sakit Advent Medan dengan penerapan sistem informasi. Jurnal Ilmiah Methonomi, 8(2).
- Mulyadi. (2023). Sistem Akuntansi (Edisi 4). Jakarta: Salemba Empat.
- Najiyah, Y., Eriswanto, E., & Kartini, T. (2020). Analisis sistem pengendalian internal atas persediaan obat (Studi kasus di Puskesmas Bojonggenteng Kabupaten Sukabumi). Jurnal Ilmiah Akuntansi, 9(2).
- Rofiq, A., Oetari, O., & Widodo, G. P. (2020). Analisis pengendalian persediaan obat dengan metode ABC, VEN dan EOQ di Rumah Sakit Bhayangkara Kediri. JPSCR: Journal of Pharmaceutical Science and Clinical Research, 5(2), 97. https://doi.org/10.20961/jpscr.v5i2.38957
References
Awaluddin, I., & Labangu, Y. L. (2023). Analisis sistem pengendalian internal atas persediaan obat-obatan (Studi pada Puskesmas Kecamatan Tiworo Kepulauan). Jurnal Akuntansi dan Keuangan, 8(2). http://jak.uho.ac.id/index.php/journal
COSO. (2013). Internal Control—Integrated Framework: Executive Summary. Committee of Sponsoring Organizations of the Treadway Commission.
Direktorat Jenderal Pelayanan Kesehatan. (2024). Keputusan Direktur Jenderal Pelayanan Kesehatan Nomor HK.02.02/D/43961/2024 tentang Pedoman Survei Akreditasi Rumah Sakit. Jakarta: Kementerian Kesehatan RI.
Fadhilla Firman, F. (2022). Analisis pengendalian internal sistem persediaan obat pada Rumah Sakit Nene Mallomo Kabupaten Sidenreng Rappang. Jurnal Ilmiah Akuntansi.
GUNAWAN, S., Aravis, C. V., & Firmansyah, F. (2023). Deskripsi pengelolaan persediaan obat di Rumah Sakit PMI Bogor. Jurnal Mitra Kesehatan, 5(2), 135–147. https://doi.org/10.47522/jmk.v5i2.196
Hantini. (2020). Analisis sistem pengendalian intern persediaan obat pada Rumah Sakit Umum Daerah Dr. M. Yunus Bengkulu. Jurnal Ilmiah Akuntansi dan Ekonomi.
Hariyanti, H., Mariyani, D., & Ramadayanti, S. (2024). Analisis efektivitas pengendalian internal persediaan obat Rumah Sakit Nahdlatul Ulama Tuban. PPIMAN: Jurnal Ilmiah Akuntansi dan Manajemen, 2(2), 131–151. https://doi.org/10.59603/ppiman.v2i2.371
Lee, S.-N., Weng, T.-C., & Huang, H.-Y. (2021). Internal control effectiveness: A study of medical institutions. Corporate Ownership and Control, 18(3), 66–74. https://doi.org/10.22495/cocv18i3art6
Limbong, I. N., Sinurat, M., & Hutapea, H. D. (2024). Analisis pengendalian intern persediaan obat-obatan pada UPT Puskesmas Desa Binjai. VISA: Journal of Visions and Ideas, 4(2), 971.
Makbul, K., Syamsuddin, S., & Said, D. (2023). Analisis efektivitas pengendalian internal pada pengelolaan persediaan obat-obatan. Akrual: Jurnal Bisnis dan Akuntansi Kontemporer, 16(2), 93–102. https://doi.org/10.26487/akrual.v16i2.25710
Maria, S., Dince, N., Goreti, M., & Tokan, M. (2024). Analysis of internal control over drug supplies at the Sikka District Health Office. Management Studies and Entrepreneurship Journal, 5(2). http://journal.yrpipku.com/index.php/msej
Masta Florida, & Mesakh, J. (2022). Manajemen persediaan obat di Rumah Sakit Advent Medan dengan penerapan sistem informasi. Jurnal Ilmiah Methonomi, 8(2).
Mulyadi. (2023). Sistem Akuntansi (Edisi 4). Jakarta: Salemba Empat.
Najiyah, Y., Eriswanto, E., & Kartini, T. (2020). Analisis sistem pengendalian internal atas persediaan obat (Studi kasus di Puskesmas Bojonggenteng Kabupaten Sukabumi). Jurnal Ilmiah Akuntansi, 9(2).
Rofiq, A., Oetari, O., & Widodo, G. P. (2020). Analisis pengendalian persediaan obat dengan metode ABC, VEN dan EOQ di Rumah Sakit Bhayangkara Kediri. JPSCR: Journal of Pharmaceutical Science and Clinical Research, 5(2), 97. https://doi.org/10.20961/jpscr.v5i2.38957