ANALISIS PERLAKUAN PERSEDIAAN OBAT BERDASARKAN PSAP 05 PADA KLINIK PRATAMA PUSAT LAYANAN KESEHATAN DAN KONSELING (PLKK) UNIVERSITAS NEGERI JAKARTA
| Main Author: | PURBA, LEONARDI HERMANS |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2020
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| Subjects: | |
| Online Access: |
http://repository.fe.unj.ac.id/9080/1/Cover.pdf http://repository.fe.unj.ac.id/9080/2/Table_Of_Content.pdf http://repository.fe.unj.ac.id/9080/3/Chapter1.pdf http://repository.fe.unj.ac.id/9080/4/Chapter2.pdf http://repository.fe.unj.ac.id/9080/5/Chapter3.pdf http://repository.fe.unj.ac.id/9080/6/Chapter4.pdf http://repository.fe.unj.ac.id/9080/8/Bibliography.pdf http://repository.fe.unj.ac.id/9080/ |
Daftar Isi:
- LEONARDI HERMANS PURBA. 8323155162. Analisis Perlakuan Persediaan Obat Berdasarkan PSAP 05 pada Klinik Pratama Pusat Layanan Kesehatan dan Konseling Universitas Negeri Jakarta. Program Studi DIII Akuntansi. Jurusan Akuntansi. Fakultas Ekonomi. Universitas Negeri Jakarta. The purpose of this study was to determine whether the drug supply treatment applied by the Klinik Pratama Pusat Layanan Kesehatan dan Konseling (PLKK) Universitas Negeri Jakarta was in accordance with PSAP No. 05 about Inventory Accounting and to find out the problem in controling medicine inventories. This scientific paper is written using descriptive analysis method. This method is by concluding, interpreting, and clarifying data according to the actual situation. The types of data used are primary data and secondary data, namely the results of direct interviews with Operational Administration staff / Supply Operators for the Klinik Pratama PLKK UNJ and 2019 medicine inventories data. From research result can concluded that the Klinik Pratama Pusat Layanan Kesehatan dan Konseling (PLKK) Universitas Negeri Jakarta, basically the treatment of medicine inventories has not met the overall standard of PSAP No. 05 about Inventory Accounting for the recognition, measurement, inventory expense, and disclosure of medicine inventories. Keywords: Inventory Accounting, Pernyataan Standar Akuntansi Pemerintahan, PSAP No. 05