Analisis Komparatif Penilaian Persediaan Obat Menurut PSAK 12 VS PSAP No. 5 Dikaitkan Dengan Pencegahan Kecurangan Pada UPTB Puskesmas Pondok Pucung

Yanti, Sela and ., Erion S, MM, M. Phil (2023) Analisis Komparatif Penilaian Persediaan Obat Menurut PSAK 12 VS PSAP No. 5 Dikaitkan Dengan Pencegahan Kecurangan Pada UPTB Puskesmas Pondok Pucung. ITB Ahmad Dahlan Jakarta, Jakarta.

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Abstract

SELA ALI YANTI (2016353479) Analisa Komparatif Penilaian Persediaan Obat Menurut PSAK 14 vs PSAP No. 05 Dikaitkan Dengan Pencagahan Kecurangan Pada UPTD Puskesmas Pondok Pucung. Dibimbing oleh ERION.
Jenis penelitian ini merupakan penelitian deskriptif komparatif. Data diperoleh dengan melakukan penelitian pustaka dan penelitian lapangan seperti observasi, wawancara, dan dokumentasi. Berdasarkan hasil analisis mengenai persediaan obat menurut PSAK 14 vs PSAP No. 05 yang dikaitkan dengan pencegahan kecurangan menunjukan bahwa metode penilaian persediaan obat menggunakan metode FIFO (First In First Out) karena keuntungan yang dihasilkan lebih tinggi sehingga performa puskesmas akan terlihat lebih baik dan pengukuran stok akhir lebih stabil dan metode FIFO (First In First Out) yang diterapkan oleh Puskesmas Pondok Pucung telah sesuai dengan PSAK No. 14. Untuk beban persediaan pada UPTD Puskesmas Pondok Pucung sudah sesuai dengan PSAP No. 05 dan untuk pencatatan beban persediaan menggunakan pencatatan perpetual dan pencegahan kecurangan yang sudah dilakukan oleh Puskesmas Pondok Pucung sudah cukup baik cara yang dilakukan sudah sesuai dengan aturan yang sudah ada.
Kata Kunci : Penilaian Persediaan, PSAK 14, PSAP No. 05 dan Pencegahan Kecurangan

ABSTRACT

SELA ALI YANTI (2016353479) Comparative Analysis of Drug Supply Valuation According to PSAK 14 vs PSAP No. 05 Associated with preventing fraud at UPTD Pondok Pucung Health Center. Supervised by ERION.
This type of research is a comparative descriptive research. Data were obtained by conducting literature research and field research such as observation, interviews and documentation. Based on the results of an analysis of drug supplies according to PSAK 14 vs PSAP No. 05 which is related to fraud prevention shows that the method of valuing drug inventory uses the FIFO (First In First Out) method because the profits generated are higher so that the performance of the puskesmas will look better and the final stock measurement is more stable and the FIFO (First In First Out) method is implemented by the Pondok Pucung Health Center is in accordance with PSAK No. 14. For the inventory load at the Pondok Pucung Health Center UPTD it is in accordance with PSAP No. 05 and for recording inventory costs using perpetual recording and prevention of fraud that has been carried out by the Pondok Pucung Health Center, it is quite good, the way it is carried out is in accordance with existing rules.
Keywords: Inventory Valuation, PSAK 14, PSAP No. 05 and Fraud Prevention

Item Type:	Other
Subjects:	N Fine Arts > N Visual arts (General) For photography, see TR N Fine Arts > NK Decorative arts Applied arts Decoration and ornament N Fine Arts > NX Arts in general
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User:	Khalifafachri Albi
Date Deposited:	17 Feb 2025 02:37
Last Modified:	17 Feb 2025 02:37
URI:	http://repository.itb-ad.ac.id/id/eprint/176

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