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

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.