Putri, Gusti Ardila (2023) Analisis Penerapan Akuntansi Persediaan Obat-obatan Pada Rumah Sakit Bakti Timah Kabupaten Karimun Provinsi Kepulauan Riau. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study is to evaluate the acceptability of the implementation of medicine inventory accounting at Bakti Timah Hospital in the Karimun Regency using PSAK No. 14. This study is qualitative in nature. Observation, interviews, and documentation are utilized as data collection methods. The periodic inventory recording method is employed at Bakti Timah Hospital in the Karimun Regency, while the inventory valuation methods are based on Permenkes 72 of 2016 (FEFO) and PSAK No. 14 (FIFO). Record purchase expenses, extra taxes, discounts, and freight charges in cost deductions. When the medications are sold to patients and they reach their expiration date, they are recorded as an expense. The financial statements include information on medicine supply on the balance sheet under current assets and in the income statement under the pharmaceutical expenses group. According to the study's findings, Bakti Timah Hospital in the Karimun Regency's use of medicine inventory accounting can be said to have complied with PSAK No.14 requirements.

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