Analisis Sistem Pengendalian Internal Persediaan Obat-Obatan Pada Upt Puskesmas Singkawang Timur I
The purpose of this study was to determine the process of requesting, procuring, receiving, storing, distributing and recording, knowing the risks faced and to determine the effectiveness of the internal control implemented by Puskesmas Singkawang Timur I. The form of descriptive research. Data obtained through interviews, observation, and documentation. Data analysis used descriptive qualitative. The results showed that the internal control of drug supply at the Puskesmas Singkawang Timur I was considered effective with a score of 41 according to the COSO Internal Control Framework Analysis table. The conclusion of this study is that the control environment carried out by the puskesmas is good. This can be seen from the elements in the control environment components that have been carried out according to the procedures that make up the control environment. The risk assessment carried out by the Puskesmas regarding what is good enough, although not optimal. The control activities carried out by the Puskesmas regarding the control of the supply of medicines are quite good. Information and communication at Puskesmas Singkawang Timur I is good with manual and computerized systems. And the monitoring carried out by the Puskesmas regarding the implementation of internal control has been going well.