Abstract

This study aims to identify and analyze drug inventory control system and know how the accounting , reporting and control structure related to Accounting System in the management of medicines in hospital pharmacies. Panti Waluyo YAKKUM Purworejo . This study uses qualitative research , so this is a research study of an object or condition on the present and the results. The focus of this research is the organizational structure, inventory accounting system drugs consisting of planning  procedure and the determination of needs, procurement procedures, storage procedure, the distribution procedure, the removal procedure and physical count procedures. While recent research focus is on forms or documents that are used on the system in question.

Based on data analysis that has been carried out , showing that the accounting system and procedures of medical supplies at the hospital . Panti Waluyo YAKKUM Purworejo who have applied these weaknesses still has weaknesses that can be detrimental to the hospital. Panti Waluyo YAKKUM Purworejo. These weaknesses include the lack of organizational structure pengambaran complete , request a purchase of a warehouse which is only made ​​copies of which can cause recording errors , geminating warehouse functions in addition to receiving and storing drugs also finish up the payment and purchasing , implementation of the elimination of the drug by the the people are less precise , error -making and form pengontrolisasian weak form . Inventory accounting system these drugs can work well if done some improvements on its elements.

Keyword: accounting system , control , inventory