ANALISIS SISTEM PENGENDALIAN INTERNAL TERHADAP PERSEDIAAN OBAT

Abstract

This study aims to determine 1) The extent to which the internal control system is applied to drug supplies; 2) Knowing the factors that cause the lack of drug supplies; 3) To what extent is the internal control system for drug supplies to prevent drug shortages. This research uses qualitative methods with a descriptive approach. Data collection techniques used were observation, interviews, and documentation, and the data obtained were analyzed by 1) collecting data; 2) data reduction; 3) data presentation; 4) draw conclusions. The results show that 1) the internal control system in preventing drug shortages is running well, elements of internal control from the Control Environment, Risk Determination, Control Activities, Information and Communication and Supervision have been implemented; 2) The factors that cause the availability of drugs are less, starting from the incompetence of the management in the pharmacy department, lack of responsibility, not asking for guarantees, weakness of administrators in analyzing drug supplies, lack of coordination between puskesmas and health offices. whereas from the Puskesmas side, the character is not good enough, the business is out of business; 3) The drug supply system in preventing drug shortages has implemented a drug supply system analysis before placing an order, is asked for requirements and must also fill in the Request for Order that has been provided by the management of the Health Office.

Keywords: Internal control, drug supply