The Illomata International Journal of Management Ilomata International Journal of Tax & Accounting P-ISSN: 2714-9838; E-ISSN: 2714-9846 Volume 4, Issue 2 April 2023 Page No. 265-282 265 | Ilomata International Journal of Tax & Accounting https://www.ilomata.org/index.php/ijtc Application of Accounting for Medicines Inventory Based on PSAP. 05 at Regional Public Hospital Nurul Latifah Nurdin1, Haliah2, Nirwana3 123Universitas Hasanuddin, Makassar, Indonesia Corresspondent : Nirwana_ni@yahoo.com1 Received : January 25, 2023 Accepted : April 12, 2023 Published : April 30, 2023 Citation: Nurdin, N, L., Haliah., Nirwana (2023). Application of Accounting for Medicines Inventory Based on PSAP. 05 at Regional Public Hospital. Ilomata International Journal of Tax and Accounting, 4(2), 265-282. https://doi.org/10.52728/ijtc.v4i2.717 ABSTRACT: This study aims to analyze the application of inventory accounting to the applicable standard which are applied by the object of Regional Public Hospital. The applicable standard referred to in this study is the Statement of Government Accounting Standards Number 05 concerning inventory accounting, which is contained in Government Regulation Number 71 of 2010. Healthcare organizations need to efficiently use their available resources, improve their productivity, reduce operating costs, and provide high-quality services. The hospital which is the object of this research is RSUD Prov. Jawa Timur. This Study uses a quantitative data analysis method and a literature study approach. Sources of data use secondary data in the form performance report BLUD of the official hospital website. The result of this study indicates that the application of the Medicines Inventory Accounting at Regional Public Hospital has been applied in accordance with the government Accounting Standards Statement (PSAP) Number 05. From the analysis result, the researcher identifies that much appropriateness between the accounting treatment which has been arranged in PSAP 2010 with an accounting policy which has been applied in the element of financial report and accounting treatment of supply used. However, in some treatments, there is need maintanance and techology implementation on their medicines supply. Keywords: Inventory Accounting, PSAP No. 05, Medicines Inventory, Government Accounting, Accounting Standards Statement This is an open access article under the CC-BY 4.0 license. INTRODUCTION Currently, health is one of the important things needed by everyone. This is evidenced by the increasing number of private hospitals or clinics being established. In Indonesia, several international standard hospitals with various advanced facilities have been established (Budiwan, and Efendi, 2016). Public sectors are closely related to public sustainability and have a wide area of coverage. Public sector organizations have more to do with public life such as providing services and meeting public needs. Hospitals are social service institutions that prioritize service to the community and always pay attention to service ethics. Andy (2009) states that: https://www.ilomata.org/index.php/ijtc mailto:Nirwana_ni@yahoo.com https://doi.org/10.52728/ijtc.v4i2.717 Application of Accounting for Medicines Inventory Based on PSAP. 05 at Regional Public Hospital Nurdin, Haliah, and Nirwana 266 | Ilomata International Journal of Tax & Accounting https://www.ilomata.org/index.php/ijtc There are important factors that dominantly influence the development and development and improvement of hospitals in Indonesia, namely: 1. Socio-economic development of the community; 2. The development of science and technology in the field of medicine 3. The development of various diseases; 4. Availability of budget or funds for hospital development and improvement; 5. Development and advancement of management including hospital management; 6. The existence of hospital competition; 7. Changes in government policy, especially regarding services in the health sector health. Healthcare institutions are responsible for planning, purchasing, managing, handling, tracking, and transporting stock (e.g., medications, medical equipment, and supplies). (Balki, Bandar., et al, 2022). In addition to these seven factors, the performance of the Regional General Hospital is also largely determined by the scale of economic activity of the region concerned. The Regional General Hospital as one of the government agencies must be able to provide both financial and non- financial accountability to the local government and the community as service users. Aurora (2010) reveals that the Regional General Hospital is one of the local government agencies engaged in the public sector in terms of health services. The business activities of the Regional General Hospital are social and economic in nature which prioritize the best health services for the community. Law of the Republic of Indonesia Number 44 of 2009 concerning Hospitals, hospitals are health service institutions that organize comprehensive individual health services that provide inpatient, outpatient, and emergency services. The increasing prominence of accounting in the public sector had important implications for engineering, teaching and other professions that had traditionally played a central role in defining and delivering public services (Gebreiter, 2016). Hospitals established by the Government and Regional Governments must be in the form of Technical Implementation Units of Agencies in charge of the health sector, certain Agencies, or Regional Technical Institutions with the management of the Public Service Agency (BLU) or Regional Public Service Agency (BLUD) in accordance with statutory provisions. Hospitals have the following functions: 1. Organizing treatment and health recovery services in accordance with hospital service standards; 2. Maintenance and improvement of individual health through comprehensive second and third level health services according to medical needs; 3. The organization of education and training of human resources in order to improve the ability to provide health services; and 4. Organizing research and development as well as technology screening in the field of health in order to improve health services with due regard to the ethics of science in the field of health. Statement of Government Accounting Standards (PSAP) No. 05 No. 4 government regulation No. 71 of 2010 based on the accrual system Inventories are liquid tools in the form of goods or https://www.ilomata.org/index.php/ijtc Application of Accounting for Medicines Inventory Based on PSAP. 05 at Regional Public Hospital Nurdin, Haliah, and Nirwana 267 | Ilomata International Journal of Tax & Accounting https://www.ilomata.org/index.php/ijtc equipment designed to support government operations and are intended to provide services to the public. As a public institution that must provide public goods and services, government agencies such as hospitals must manage and perform inventory accounting properly. For inventory processing in government agencies, it must comply with established standards, namely Government Accounting Standards Statement Number 05 concerning Inventory Accounting, in order to obtain relevant accounting information about inventory. Handling inventory by referring to these standards clearly describes the process of identifying, measuring and presenting existing inventory (Erlina, 2015). Thei eiveiryday work of accountants involveis reicording transactions in thei classification systeim that is doublei-eintry bookkeieiping. Thei financial stateimeints which reisult areialso classifications: for eixamplei, asseits arei classeid as non-curreint or curreint; thei formeir arei thein sub-classeid as tangiblei, intangiblei or financial (Nobeis and Stadleir, 2013). In thei application of Goveirnmeint Accounting Standard No. 05 (PSAP 05) 2010, inveintory neieids to bei calculateid and planneid careifully so that inveintory reimains undeir control. This meians that inveintory should not bei insufficieint and surplus, as this will causei unfavorablei things. For eixamplei, a shortagei of supply will reisult in an inability to meieit deimand, and thus beiing unablei to meieit deimand. Eixceissivei supply is also deitrimeintal to thei organization, such as a high risk of non-compliancei. Theireiforei, thei institution should bei ablei to handlei its own supplieis as much as possiblei in accordancei with hospital manageimeint policieis and proceidureis. In ordeir to carry out inveintory counting work reigularly, seiveiral peirsonneil arei reisponsiblei for eiach part in accordancei with thei proceidureis in thei hospital accounting systeim. in addition, thei cleiarancei of reipreiseinteid information has impacts on thei seirviceis, such as inhibiting thei proceiss of providing information, thei difficulty of data proceissing, inhibiting administrativeireilateid activitieis, and hampeiring communication among heialth eimployeieis (Rizki, Fadila., eit all, 2020). Thei CMEiA also reiquireid reitail drugstoreis to providei propeir training to thosei storei-front eimployeieis who weirei reisponsiblei for direictly deialing with customeir purchaseis. Drugstoreis weirei to einsurei that theisei eimployeieis undeirstood theisei leigal reiquireimeints and followeid propeir proceidureis. Drugstoreis weirei also to seilf-ceirtify to reileivant authoritieis in theiir jurisdictions to deimonstratei that all storei-front eimployeieis had undeirgonei thei reiquireid training. (Guo and Eischeinbreinneir, 2017) Whein inveintory quantitieis arei deiteirmineid soleilyby meians of a physical count, and all counts arei madei as of thei balancei-sheieit datei or as of a singlei datei within a reiasonablei timei beiforei or afteir thei balancei-sheieit datei, it is ordinarily neiceissary for thei indeipeindeint auditor to bei preiseint at thei timei of thei count and, by suitablei obseirvation, teists, and inquirieis, satisfy himseilf reispeicting thei eiffeictiveineiss of thei meithods of inveintory-taking and thei meiasurei of reiliancei which may bei placeid upon thei clieint’s reipreiseintations about thei quantitieis and physical condition of thei inveintorieis (Apostolou, eit al, 2014) Baseid on Goveirnmeint Accounting Standard No. 05 Paragraph 13 of Goveirnmeint Reigulation No. 71 of 2010, inveintorieis arei reicognizeid: 1) Whein thei goveirnmeint obtains poteintial futurei eiconomic beineifits and theiir valuei or cost can bei meiasureid reiliably; and 2) Upon reiceiipt or transfeir of https://www.ilomata.org/index.php/ijtc Application of Accounting for Medicines Inventory Based on PSAP. 05 at Regional Public Hospital Nurdin, Haliah, and Nirwana 268 | Ilomata International Journal of Tax & Accounting https://www.ilomata.org/index.php/ijtc owneirship and/or posseission. At thei timei of preiparing thei budgeit reialization reiport, at thei timei of purchasei, it is only reicordeid as a commodity eixpeinditurei and affeicts thei eistimateid changei in thei SAL, whilei at thei timei of preiparing thei opeirating reiport, thei purchasei of inveintory will bei reicordeid as inveintory eixpeinditurei and cash eixpeinditurei (Eirlina, 2015). Thei valuei of inveintory includeis all costs that must bei incurreid beiforei thei goods arei useid. In PSAP No. 05 goveirnmeint reigulation No. 71 of 2010 theirei arei threiei options for meiasuring and valuing inveintory, nameily Acquisition cost baseid on purchasei. 2) Cost of goods produceid by seilf-production. 3) Pricei or fair valuei, obtaineid in otheir ways (Eirlina, 2015). Baseid on Goveirnmeint Accounting Standard No. 05 Paragraph 13 of Goveirnmeint Reigulation No. 71 of 2010, inveintorieis arei reicognizeid: 1) Whein thei goveirnmeint obtains poteintial futurei eiconomic beineifits and theiir valuei or cost can bei meiasureid reiliably; and 2) Upon reiceiipt or transfeir of owneirship and/or posseission. At thei timei of preiparing thei budgeit reialization reiport, at thei timei of purchasei, it is only reicordeid as a commodity eixpeinditurei and affeicts thei eistimateid changei in thei SAL, whilei at thei timei of preiparing thei opeirating reiport, thei purchasei of inveintory will bei reicordeid as inveintory eixpeinditurei and cash eixpeinditurei. Thei valuei of inveintory includeis all costs that must bei incurreid beiforei thei goods arei useid. In PSAP No. 05 goveirnmeint reigulation No. 71 of 2010 theirei arei threiei options for meiasuring and valuing inveintory, nameily Acquisition cost baseid on purchasei. 2) Cost of goods produceid by seilf-production. 3) Pricei or fair valuei, obtaineid in otheir ways (Eirlina, 2015). PSAP No. 05 Paragraph 26 goveirnmeint reigulation stateis that someithing neieids to bei discloseid in thei financial stateimeints reilating to inveintory of goods is thei accounting policy systeim in thei valuation of inveintory figureis, furtheir eilaboration such as goods or eiquipmeint inteindeid for seirviceis to thei public, eiquipmeint inteindeid for thei production proceiss, storeid goods inteindeid for thei saleis proceiss or community grants, and goods in thei production proceiss inteindeid for thei saleis proceiss. Thei purposei of a formulary systeim is to einsurei that meidicinei inveintory in patieint carei seittings is aligneid with availablei eivideincei, meidically appropriatei, safei, and cost-eiffeictivei, laying thei groundwork for improving thei quality of carei, reiducing cost and wastei, and practicing eivideincei-baseid meidicinei. (Teipolt, eit al, 2021) Pharmaceiutical supplieis in hospitals havei diffeireint characteiristics from thei typei of inveintory in geineiral whein compareid to otheir units, wheirei otheir supplieis havei theiir own treiatmeint for deipleition, which can bei donei with ceirtain discounts and offeirs. But consideiring that pharmaceiutical supplieis arei a supply that will not comei out of thei wareihousei unleiss it is adjusteid for thei typei of diseiasei complaint or patieint pain, thei supply will not comei out if it doeis not match thei condition of thei patieint's complaint. So this neieids to bei adjusteid with cleiar SOPs, so that theirei is no accumulation of ceirtain typeis of drugs duei to failurei to preidict most typeis of patieint diseiaseis or failurei to managei storagei meithods and storagei peiriods. Beicausei drug abusei is thei consumption of somei drugs in a quantity that may bei seilf-damaging or addictivei (Abbasi, eit al, 2023). In reiceint yeiars, somei companieis havei deiveilopeid inveintory controls or meithods of deiteirmining inveintorieis, including statistical sampling, which arei highly eiffeictivei in deiteirmining inveintory quantitieis and which arei sufficieintly reiliablei to makei unneiceissary an annual physical count of eiach https://www.ilomata.org/index.php/ijtc Application of Accounting for Medicines Inventory Based on PSAP. 05 at Regional Public Hospital Nurdin, Haliah, and Nirwana 269 | Ilomata International Journal of Tax & Accounting https://www.ilomata.org/index.php/ijtc iteim of inveintory. In such circumstanceis, thei indeipeindeint auditor must satisfy himseilf that thei clieint’s proceidureis or meithods arei sufficieintly reiliablei to producei reisults substantially thei samei as thosei which would bei obtaineid by a count of all iteims eiach yeiar. (Gross, Andreiw,. eit al, 2020) Baridwan (2004) Eixplain that Accounting has two kinds of Inveintory Reicording Meithod, theirei arei (1) Physical Meithod and (2) Book Meithod. Theireiforei, accounting in accordancei with applicablei reigulations will producei accounting information which will lateir beicomei a deiteirminant and rulei in thei inteirnal control of thei organization and facilitatei thei uniformity of undeirstanding of reiadeirs of thei Peirformancei Reiport or Financial Reiport. Inveintory control should bei ablei to providei a fact, that inveintory data is reiliablei in teirms of physical appeiarancei, accumulateid valuei, quality, pricei, and reicording systeim with reial conditions in thei hospital. Inveintory has a significant reilationship to thei financial stateimeints of an OPD. Theireiforei, reigional public hospitals should impleimeint Goveirnmeint Accounting Standards (SAP) accompanieid by Goveirnmeint Accounting Standards Stateimeint (PSAP) No. 05 conceirning Inveintory Accounting. (Haliah, eit al, 2022) Goveirnmeint hospitals consisting of ceintral goveirnmeint hospitals and reigional hospitals arei eistablisheid baseid on BLU manageimeint baseid on statutory reigulations (Law No.44 of 2009 conceirning Hospitals). This hospital is eingageid in thei public seictor by seirving heialth. Hospital opeirating incomei is curreintly highly deipeindeint on goveirnmeint subsidieis. Theireiforei, hospitals arei eixpeicteid to bei ablei to managei eixisting reisourceis for opeirational sustainability. Hospital manageimeint is not only activei in thei social fieild but also in thei socio- eiconomic fieild, has social reisponsibility, and must apply eiconomic principleis in its financial manageimeint. Baseid on thei Deicreiei of thei Ministeir of Heialth of thei Reipublic of Indoneisia Numbeir 1197/MEiNKEiS/SK/X/2004 conceirning Hospitals, hospital pharmaceiutical seirviceis arei onei of thei activitieis in hospitals that support quality heialth seirviceis. Hospital pharmacy seirviceis arei an inteigral part of thei hospital heialth carei systeim that is orieinteid towards patieint carei, thei provision of quality drugs, including clinical pharmacy seirviceis that arei affordablei for all leiveils of socieity. Thei hospital pharmacy is reisponsiblei for all pharmaceiutical goods circulating in thei hospital. Thei RS Prov. Jawa Timur is a Public Seirvicei Ageincy (BLUD) that organizeis accounting for speicific inveintory on drug inveintory iteims whosei valuei is significant in thei financial stateimeints of eiach reiporting peiriod in accordancei with goveirnmeint reigulations. Baseid on thei abovei background, reiseiarcheirs will conduct reiseiarch on thei application of drug inveintory accounting baseid on PSAP No. 05 at thei RSUD Prov. Jawa Timur. METHOD Thei form of reiseiarch that is thei reifeireincei in this study is qualitativei. (Sugiyono, 2018) qualitativei systeim is thei preiseintation of reiseiarch reisults in thei form of seinteinceis, which arei obtaineid through various data colleiction teichniqueis. This study will analyzei thei suitability of applying thei conceipt of reicording drug inveintory baseid on applicablei standards, nameily Goveirnmeint Accounting Standards Stateimeint Numbeir 05 (PSAP 05) conceirning inveintory accounting. This reiseiarch will https://www.ilomata.org/index.php/ijtc Application of Accounting for Medicines Inventory Based on PSAP. 05 at Regional Public Hospital Nurdin, Haliah, and Nirwana 270 | Ilomata International Journal of Tax & Accounting https://www.ilomata.org/index.php/ijtc also reifeir to Goveirnmeint Reigulation Numbeir 71 of 2010 conceirning inveintory reicording and manageimeint. Thei reiseiarch is locateid at RSUD Prov. Jawa Timur. To analyzei thei data obtaineid in this papeir, thei authors usei a qualitativei data analysis meithod using seicondary data and liteiraturei study baseid on thei Peirformancei Reiport of RSUD Prov. Jawa Timur which was uploadeid on thei hospital's official weibsite. RESULT AND DISCUSSION Pharmaceiutical seirviceis in hospitals includei two activitieis, nameily manageirial activitieis in thei form of manageimeint of pharmaceiutical preiparations, meidical deiviceis and consumablei meidical mateirials and clinical pharmacy seirvicei activitieis. Baseid on its distribution, thei placei and systeim of manageimeint of pharmaceiutical preiparations, meidical deiviceis and consumablei meidical mateirials at RSUD Haji Prov Jatim arei divideid into 2, nameily: a. Pharmaceiutical Logistics Pharmaceiutical Logistics seirveis thei neieids of seirvicei units and supporting units in thei Hospital such as thei Ceintral Surgical Installation, Eimeirgeincy Deipartmeint, Haeimodialysis Installation, Inpatieint Installation, Outpatieint Installation, ICU, Pavilion Installation, Clinical Pathology Installation, Anatomical Pathology Installation, Radiology Installation including thei Pharmacy Deipot. Pharmaceiutical Logistics cannot providei direict incomei beicausei all pharmaceiutical supplieis useid by patieints and units arei includeid in thei seirvicei tariff. So pharmaceiutical logistics heirei is a cost ceinteir. b. Pharmacy Deipot Thei Pharmacy Deipot provideis direict seirviceis to patieints through preiscriptions for outpatieints, inpatieints, and eimeirgeincy patieints. Thei Pharmacy Deipot is a unit that provideis direict incomei, beicausei all pharmaceiutical preiparations and meidical deiviceis issueid to patieints arei paid according to theiir usei. Thei pharmacy deipot is reifeirreid to heirei as a reiveinuei ceinteir. Standard Operating Procedure for drug inventory 1. Seileiction of Pharmaceiutical Supplieis Seileiction is an activity to deiteirminei thei typei of pharmaceiutical preiparation reifeirring to thei National Formulary and thosei listeid in thei Ei Catalog of drugs. Thei seileiction of typeis of pharmaceiutical preiparations that arei not listeid in thei National Formulary but arei neieideid in thei hospital is preipareid by thei Pharmacy and Theirapy Committeiei in accordancei with thei Direictor's Deicreiei No.445/954/304/2019 conceirning thei Eistablishmeint of thei Pharmacy and Theirapy Committeiei Peiriod 2019 - 2022 eistablisheid by thei Hospital Leiadeir in thei form of a Formulary (Direictor's Deicreiei No. 445/919/304/2016 conceirning thei Einforceimeint of thei Usei of Formularieis at thei RSUD Haji Prov. Jawa Timur). Criteiria for seileicting drugs to bei includeid in thei Hospital Formulary: a. Prioritizing thei usei of geineiric drugs b. Havei a beineifit-risk ratio that is most favorablei to thei patieint c. Guaranteieid quality, including stability and bioavailability https://www.ilomata.org/index.php/ijtc Application of Accounting for Medicines Inventory Based on PSAP. 05 at Regional Public Hospital Nurdin, Haliah, and Nirwana 271 | Ilomata International Journal of Tax & Accounting https://www.ilomata.org/index.php/ijtc d. Practical in storagei and transportation e. Favorablei in teirms of compliancei and acceiptancei by patieints f. Has thei higheist beineifit-cost ratio baseid on direict and indireict costs g. Otheir drugs that arei scieintifically provein to bei thei most eiffeictivei and safei (eivideincei baseid meidicinei) that arei most neieideid for seirviceis at an affordablei pricei. 2. Planning for Pharmaceiutical Supplieis Neieids Neieids planning is an activity to deiteirminei thei amount and peiriod of procureimeint of pharmaceiutical preiparations in accordancei with thei reisults of seileiction activitieis to einsurei that thei criteiria of thei right typei, right amount, right timei and eifficieincy arei meit. Planning must consideir: a. Availablei budgeit b. Prioritization c. Reimaining inveintory d. Preivious peiriod usagei data e. Ordeir leiad timei 3. Procureimeint of Pharmaceiutical Supplieis Procureimeint is an activity to reializei thei neieids that havei beiein planneid and approveid, through purchaseis and donations/drops/grants. Matteirs that must bei consideireid in thei procureimeint of pharmaceiutical supplieis includei: a. Meidicinal raw mateirials must bei accompanieid by a Ceirtificatei of Analysis; b. Pharmaceiutical Supplieis havei a distribution liceinsei numbeir c. Eixpireid datei is at leiast 2 yeiars, eixceipt for ceirtain pharmaceiutical preiparations that havei a short eixpiration datei such as reiageints, vaccineis and otheirs. Procureimeint activitieis can bei carrieid out through : a. Purchasei b. Production c. Grant 4. Reiceiiving of Pharmaceiutical Supplieis Reiceiiving is an activity to einsurei that thei typei, speicifications, quantity, quality, deiliveiry timei and pricei stateid in thei contract or ordeir leitteir arei in accordancei with thei physical conditions reiceiiveid. All documeints reilateid to thei reiceiipt of goods must bei storeid propeirly. Somei of thei things that must bei consideireid in thei reiceiipt and inspeiction of pharmaceiutical preiparations includei: 1. Pharmaceiutical Supplieis reiceiiveid must match thei typei and quantity beitweiein thei goods and thei accompanying documeints. 2. Reiceiipt of Pharmaceiutical Supplieis must bei carrieid out by officeirs who arei traineid, reisponsiblei and undeirstand pharmaceiutical supplieis. 3. Acceiptancei and inspeiction of pharmaceiutical supplieis is carrieid out by thei Work Reisult Inspeiction Committeiei (PPHD). https://www.ilomata.org/index.php/ijtc Application of Accounting for Medicines Inventory Based on PSAP. 05 at Regional Public Hospital Nurdin, Haliah, and Nirwana 272 | Ilomata International Journal of Tax & Accounting https://www.ilomata.org/index.php/ijtc 5. Storagei of Pharmaceiutical Supplieis Afteir thei goods arei reiceiiveid by thei PPHP, theiy arei handeid oveir to thei Manageimeint of Meidical Supplieis in thei Pharmaceiutical Installation and neieid to bei storeid beiforei distribution. Storagei must bei ablei to einsurei thei quality and safeity of Pharmaceiutical Supplieis in accordancei with pharmaceiutical reiquireimeints. Pharmaceiutical reiquireimeints includei reiquireimeints for stability and safeity, sanitation, light, humidity, veintilation, and classification of typeis of Pharmaceiutical Supplieis. 6. Arrangeimeint of Pharmaceiutical Supplieis in thei Pharmaceiutical Installation a) Pharmaceiutical preiparations in thei pharmaceiutical installation arei arrangeid according to dosagei form, typei of preiparation and sorteid alphabeitically. b) Thei arrangeimeint useis thei First Eixpireid datei First Out (FEiFO) and First In First Out (FIFO) principleis. c) Arranging drugs in largei packageis on palleits in a neiat and ordeirly manneir. For small packageid drugs and small quantitieis, theiy arei storeid on sheilveis and seiparateid beitweiein inteirnal drugs and drugs for eixteirnal usei by paying atteintion to thei uniformity of batch numbeirs. d) Storagei should pay atteintion to teimpeiraturei, air, light and bacteirial contamination. ei) Storagei for pharmaceiutical preiparations that reiquirei speicial storagei according to applicablei reigulations. 7. Distribution of Pharmaceiutical Supplieis Distribution is a seirieis of activitieis in ordeir to distributei / deiliveir Pharmaceiutical Supplieis from thei storagei areia to thei seirvicei unit / patieint whilei einsuring quality, stability, typei, quantity, and timeilineiss. Thei distribution systeim must bei ablei to guaranteiei thei impleimeintation of supeirvision and control of Pharmaceiutical Supplieis in thei seirvicei unit. Thei distribution systeim for patieint seirviceis is deisigneid on thei basis of eiasei of reiach for patieints by consideiring thei eifficieincy and eiffeictiveineiss of eixisting reisourceis and distribution meithods with thei following provisions: a) Pharmaceiutical supplieis arei distributeid baseid on doctor's reiqueists and adjusteid to thei formulary applicablei in thei hospital and applicablei reiquireimeints. b) Thei distribution of pharmaceiutical supplieis is distinguisheid for inpatieints, outpatieints and thei distribution of pharmaceiutical supplieis outsidei working hours. 8. Deistruction and Withdrawal of Pharmaceiutical Supplieis Deistruction is carrieid out for consumablei pharmaceiutical preiparations whein: a) Thei product doeis not meieit thei quality reiquireimeints; b) Has eixpireid; c) Doeis not meieit thei reiquireimeints for usei in heialth seirviceis or thei inteireists of scieincei; d) Thei withdrawal of pharmaceiutical preiparations, meidical deiviceis, and consumablei meidical mateirials is carrieid out for products whosei distribution liceinsei has beiein reivokeid by thei Food and Drug Supeirvisory Ageincy (BPOM). Withdrawal of pharmaceiutical https://www.ilomata.org/index.php/ijtc Application of Accounting for Medicines Inventory Based on PSAP. 05 at Regional Public Hospital Nurdin, Haliah, and Nirwana 273 | Ilomata International Journal of Tax & Accounting https://www.ilomata.org/index.php/ijtc preiparations, meidical deiviceis, and consumablei meidical mateirials by BPOM or thei original manufactureir through distributors. 9. Pharmacy Control Control is carrieid out on thei typei and amount of supplieis and usei of pharmaceiutical preiparations. Control of thei usei of pharmaceiutical preiparations is carrieid out by thei Pharmaceiutical Installation and thei Pharmacy and Theirapy Committeiei (PFT) including: a) Usei of drugs according to thei Formulary b) Usei of drugs in accordancei with diagnosis and theirapy c) Einsuring that supplieis arei eiffeictivei and eifficieint or that theirei arei no eixceisseis and shortageis / vacancieis, damagei, eixpiration, and loss and reiturn of ordeirs for pharmaceiutical preiparations. d) Control meithods arei: • Eivaluatei inveintory that is rareily useid (slow moving); • Eivaluatei inveintory that is not useid within threiei conseicutivei months (deiath stock); • Stock-taking is carrieid out eiveiry 1 month. 10. Pharmacy Administration Administration is carrieid out in a sustainablei and ordeirly manneir to facilitatei tracking of activitieis. Administration activitieis consist of: a) Reicording and reiporting Reicording and reiporting on pharmaceiutical preiparation manageimeint activitieis which includei planning neieids, procureimeint, reiceiipt, distribution, inveintory control, reiturn, deistruction and withdrawal of pharmaceiutical preiparations. Reiporting is madei on a monthly, quarteirly and annual basis. b) Financial administration Financial administration is thei seitting of budgeits, control and analysis of costs, colleiction of financial information, preiparation of reiports, usei of reiports reilating to all pharmaceiutical seirvicei activitieis on a reigular basis in monthly, quarteirly and annual peiriods. c) Administration of deileition Administration of deileition is a seittleimeint activity for pharmaceiutical preiparations that arei not useid duei to eixpiration, damagei, quality doeis not meieit standards by making a proposal for thei deileition of pharmaceiutical preiparations to thei direictor. Pharmacy Installation Performance Hospitals arei capital-inteinsivei and labor-inteinsivei activitieis for theiir opeirations. opeirations, and hospitals also eimphasizei thei application of social and moral valueis. social and moral valueis. As a heialthcarei organization (meidical safeity organization), most of thei reihabilitation or meidical reihabilitation actions in a hospital deipeind on thei availability of meidicineis. A hospital deipeinds on thei availability of meidicineis, it can eivein bei said that meidicinei is thei heiart of thei hospital. That meidicinei is thei heiart of thei hospital (Amanda, 2010). https://www.ilomata.org/index.php/ijtc Application of Accounting for Medicines Inventory Based on PSAP. 05 at Regional Public Hospital Nurdin, Haliah, and Nirwana 274 | Ilomata International Journal of Tax & Accounting https://www.ilomata.org/index.php/ijtc Theirei arei variations beitweiein thei provein eifficacy of pharmaceiuticals and theiir clinical eiffeictiveineiss. Theisei variations may bei attributeid to seiveiral factors likei thei procureimeint of low- quality pharmaceiuticals, substandard formulations, impropeir storagei conditions, patieint-reilateid factors, eitc (Chand, eit all, 2022) Thei peirformancei of thei Pharmacy Installation seirvicei can bei seiein through data on thei numbeir of preiscriptions seirveid. Thei tablei beilow preiseints preiscription seirvicei data at thei pharmacy deipot. Service Area Year 1 Year 2 Year 3 Recipe Written Recipe Served Fulfilment Recipe Written Recipe Served Fulfillment Recipe Written Recipe Served Fulfillment Outpatieint 733.726 658.809 89,79% 491.096 474.096 96,43% 487.592 481.348 98,72% IGD 329.101 283.889 86,26% 208.386 201.386 96,66% 189.960 183.250 99,08% Inpatieint 1.544.474 1.519.454 98,19% 1070.120 1.066.076 99,62% 1.051.177 1.050.409 99,93% Total 2.607.301 2.459.152 94,32% 1.770.115 1.741.558 98,39% 1.723.729 1.715.007 99,49% Thei Aveiragei Reicipe i Writtein 2.033.715 Thei Aveiragei Reicipe i Writtein 1.971.906 Treind Reicipei Writtein (15,24%) Treind Reicipei Writtein (13,03%) a. Outpatieint b. IGD c. Inpatieint Service Area Year 1 Year 2 Year 3 Trend Recipe Written Recipe Served Fulfillment Recipe Written Recipe Served Fulfillment Recipe Written Recipe Served Fulfillment Geineirics 441.580 396.493 87,79% 293.540 283.054 96,43% 291.452 287.720 98,72% (10,76%) Non Geineirics Formulation 292.146 262.316 87,79% 198.119 191.042 96,43% 196.141 193.629 98,72% (10,22%) Non Geineirics 0 0 0 0 0 0 Total 733.726 658.809 87,79% 491.659 474.096 96,43% 487.593 481.349 98,72% (10,54%) Service Area Year 1 Year 2 Year 3 Trend Recipe Written Recipe Served Fulfillment Recipe Written Recipe Served Fulfillment Recipe Written Recipe Served Fulfillment Geineirics 198.064 170.854 86,26% 124.385 120.235 96,66% 110.557 109.535 99,08% (17,98%) Non Geineirics Formulation 131.037 113.035 86,26% 83.951 81.150 96,66% 74.403 73.715 99,08% (17,45%) Non Geineirics 0 0 0 0 0 0 Total 329.101 283.889 86,26% 208.336 201.386 96,66% 1.051.177 1.050.409 99,08% (17,77%) Service Area Year 1 Year 2 Year 3 Trend Recipe Written Recipe Served Fulfillment Recipe Written Recipe Served Fulfillment Recipe Written Recipe Served Fulfillment Geineirics 929.514 912.651 98,19% 638.903 636.489 99,62% 628.327 627.868 99,93% (13,48%) Non Geineirics Formulation 614.959 603.803 98,19% 431.216 429.586 99,62% 422.850 422.541 99,93% (12,93%) Non Geineirics 0 0 0 0 0 0 Total 1.544.474 1.516.454 98,19% 1.070.120 1.066.076 99,62% 1.051.177 1.050.409 99,93% (13,26%) https://www.ilomata.org/index.php/ijtc Application of Accounting for Medicines Inventory Based on PSAP. 05 at Regional Public Hospital Nurdin, Haliah, and Nirwana 275 | Ilomata International Journal of Tax & Accounting https://www.ilomata.org/index.php/ijtc Treind of preiscription seirviceis at thei pharmacy deipot is still eixpeirieincing a deicreiasei of 15.24% for incoming preiscriptions (writtein preiscriptions) and 13.03% for preiscriptions seirveid. This deiclinei is thei impact of thei pandeimic wheirei patieint visits havei deicreiaseid in both eimeirgeincy, outpatieint and inpatieint seirviceis. Howeiveir, whein vieiweid from thei point of vieiw of preiscription fulfillmeint, thei achieiveimeint increiaseid compareid to beiforei thei pandeimic, nameily from 94.32% to 99.49%. Thei factor causing this increiasei in fulfillmeint is thei varieity of drugs neieideid is leiss during thei pandeimic, beicausei during thei pandeimic thei varieity of diseiaseis is not too much and most caseis of diseiasei in outpatieints arei chronic diseiaseis. Thei treind of preiscription seirviceis in thei 3rd yeiar outpatieint deipot still eixpeirieinceid a deicreiasei in both geineiric and non-geineiric formulary drugs by 10.76% and 10.22%. Meianwhilei, in thei eimeirgeincy deipot, thei deicreiasei in geineiric drugs was 17.98% and 17.45% in non-geineiric formulary drugs. Meianwhilei, thei peirceintagei of preiscription fulfillmeint in both outpatieint and eimeirgeincy deipots has increiaseid from 86.26% to 99.08%. Thei leiveil of patieint satisfaction contains information about thei structurei, proceiss, and outcomei of thei treiatmeint. (Akbar., eit all, 2020). A deicreiasei in preiscription seirvicei also occurreid in thei inpatieint deipot for both geineiric and non- geineiric formulary drugs by 13.48% and 12.93% in 2021. Howeiveir, compareid to outpatieint and eimeirgeincy deipots, preiscription fulfillmeint at inpatieint deipots is morei stablei eiveiry yeiar, from 98.19% to 99.93%. Of thei threiei deipots, thei largeist deicreiasei in preiscription seirviceis was eixpeirieinceid by thei eimeirgeincy deipot, nameily 17.77%. Onei of thei factors is that peioplei still havei a neigativei stigma towards hospitals, eispeicially thei eimeirgeincy room during this pandeimic, so that thei numbeir of eimeirgeincy room visits has deicreiaseid significantly. Meianwhilei, thei smalleist deicreiasei was in thei outpatieint deipot, which amounteid to 10.54%. Sincei facei-to-facei eincounteirs with patieints arei limiteid duei to thei COVID-19 safeity reiquireimeints, teileimeidicinei in mateirnal heialth has beiein increiasingly useid (Eikawati, eit al, 2023) Apart from thei ability to fulfill drugs, thei peirformancei of thei Pharmacy Installation is also meiasureid through thei waiting timei for pharmaceiutical seirviceis wheitheir it can reiach thei preideiteirmineid targeit. Thei waiting timei for pharmaceiutical seirviceis is thei seirvicei waiting timei that is calculateid from thei compleition of thei preiscription eintry until thei drug is deiliveireid to thei patieint. Thei targeit and achieiveimeint of waiting timei for pharmaceiutical seirviceis at RSUD Haji Prov Jatim arei preiseinteid beilow; DEPO Recipe Comparison Target Previous Before Now Average Waiting Time Average Waiting Time Pharmacy Deipo JKN Non Meidicei Concoction Leiss than 30 Minutei 39 minutei 30,99 minutei Meidicinei Concoction Leiss than 60 Minutei 48,92 minutei 33,87 minutei Pharmacy Deipo Inpatieint Non Meidicei Concoction Leiss than 30 Minutei 12,49 minutei 12,01 minutei Meidicinei Concoction Leiss than 60 Minutei 35,35 minutei 33,87 minutei Pharmacy Deipo IGD Non Meidicei Concoction Leiss than 30 Minutei 5,11 minutei 5,61 minutei Meidicinei Concoction Leiss than 60 Minutei 15,75 minutei 7,55 minutei https://www.ilomata.org/index.php/ijtc Application of Accounting for Medicines Inventory Based on PSAP. 05 at Regional Public Hospital Nurdin, Haliah, and Nirwana 276 | Ilomata International Journal of Tax & Accounting https://www.ilomata.org/index.php/ijtc Oveirall, thei Pharmacy Installation can achieivei thei targeit for drug seirvicei timeis for both concoctions and noncompoundeid drugs in all pharmaceiutical deipot seirvicei areias. This achieiveimeint is consideireid veiry good. By maintaining achieiveimeints and continuing to innovatei, it will increiasei patieint confideincei to choosei thei RSUD Haji Prov Jatim Hospital as thei main deistination for treiatmeint. Pharmacists havei also reiporteid a lack of confideincei and seinsei of reisponsibility for patieint carei deicisions (Nair, eit al, 2023). Pharmacy Supplies of RSUD Haji Prov Jatim Typeis of Inveintory Rusdah (2011) stateis that inveintory can bei distinguisheid from its function, and seiein from thei typei and position of goods in thei ordeir of product workmanship. According to its function, inveintory is divideid into: 1. Batch Stock or Lot Inveintory Inveintory that is heild beicausei it has or makeis goods in largeir quantitieis than thei amount neieideid at that timei. Geit a pricei advantagei on thei purchasei pricei of eifficieint production and savings on accommodation costs. 2. Fluctuation Stock Inveintory heild to suppleimeint fluctuations in consumeir deimand that cannot bei preidicteid. 3. Anticipation Stock Supplieis heild to deial with fluctuations in deimand that can bei preidicteid, baseid on consumeir patteirns found in a yeiar to deial with increiaseid usei or saleis (deimand). Judging from thei typei and position of thei product in thei product work ordeir, inveintory is divideid into: a) Raw mateirial inveintory (raw mateirial stock) b) Inveintory of product parts or purchaseid parts (purchasei parts or componeint stock) c) Inveintory of auxiliary mateirials or supplieis (supplieir stock) d) Inveintory of seimi-finisheid goods or work in proceiss or progreiss stock 5. Finisheid goods stock. RSUD Haji Prov Jawa Timur Inveintory Valuei From thei tablei abovei, it is known that in thei preivious yeiar theirei was an increiasei in drug supply at RSUD Haji Prov. Jawa Timur by 18% from thei preivious yeiar's peiriod to oveircomei thei scarcity of seiveiral typeis of drugs sincei thei pandeimic. Inveintory manageimeint is a corei opeirational componeint of supply chain manageimeint that provideis accuratei, compleitei and timeily information for thei storeikeieipeir whein to ordeir or issuei, what proportion to ordeir or issuei, way to sustain an acceiptablei stock leiveil of all products to avoid shortageis and oveirsupply (Bochei, eit al, 2022). Kieiso, eit al (2007), inveintorieis arei asseit iteims that arei heild for salei in normal busineiss opeirations or goods that will bei useid or consumeid in producing goods to bei sold. Skousein, eit al (2007), inveintorieis arei asseits that arei storeid for salei in thei normal coursei of thei company, as weill as asseits Year Supplies Amount Preivious Beiforei Pharmacy Supplieis 10.878.833.862,00 Now Pharmacy Supplieis 12.945.011.991,00 https://www.ilomata.org/index.php/ijtc Application of Accounting for Medicines Inventory Based on PSAP. 05 at Regional Public Hospital Nurdin, Haliah, and Nirwana 277 | Ilomata International Journal of Tax & Accounting https://www.ilomata.org/index.php/ijtc that arei availablei for usei as mateirials in thei production proceiss. Deifinition of inveintory Stateimeint of Financial Accounting Standards (PSAK) Numbeir 14 of 2013, inveintory is an asseit: 1. Availablei for salei in thei ordinary coursei of busineiss; 2. In thei production proceiss for such saleis; or 3. In thei form of mateirials or eiquipmeint for usei in thei production proceiss or provision of seirviceis. Analysis of the Overview of Accounting Treatment of Pharmacy Supplies at RSUD Haji Prov. Jawa Timur Financial accounting is basically morei speicific reigarding matteirs reilating to thei accounts containeid in thei financial stateimeints. Thei impleimeintation of financial accounting in thei fieild must reifeir to thei applicablei guideilineis or standards, in this casei thei Stateimeint of Financial Accounting Standards (PSAK) (Arniati, eit al: 2012). Kieiso, eit al (2007), financial accounting is a proceiss that einds in thei preiparation of financial stateimeints conceirning thei company as a wholei for usei by both inteirnal and eixteirnal partieis. Useirs of theisei financial stateimeints includei inveistors, creiditors, manageirs, labor unions and goveirnmeint ageincieis. Meianwhilei, Warrein, eit al (2005), financial accounting is conceirneid with reicording and reiporting data with thei company's eiconomic activitieis. Although a financial reiport produceis useiful information for manageirs, it is thei main reiport for owneirs, creiditors as weill as goveirnmeint ageincieis and socieity. In summary, thei comparison beitweiein thei accounting treiatmeint according to PSAP 2010 and thei accounting treiatmeint at RSUD Haji Prov. Jawa Timur is preiseinteid in thei following tablei; No Item PSAP Tahun 2010 Perlakuan di RSUD 1 Geineiral purposei financial stateimeints arei preipareid and preiseinteid on an accrual basis. Geineiral purposei financial stateimeints arei stateimeints inteindeid to meieit thei neieids of useirs. Thei useirs arei thei public, including leigislativei bodieis, auditors or supeirvisors, partieis that givei or play a rolei in thei donation, inveistmeint, and loan proceiss, and thei goveirnmein Yeis 2 Accrual basis for LO, balancei sheieit, eixpeinseis, asseits, liabilitieis and eiquity. Yeis 3 Cash basis for LRA, reiveinuei, financing reiceiipts, eixpeinditurei, transfeirs and financing eixpeinditurei. Yeis 4 Financial stateimeints arei preiseinteid at leiast oncei a yeiar, consisting of LRA, stateimeint of changeis in eixceiss budgeit balancei, balancei sheieit, LO, stateimeint of changeis in eiquity, cash flow stateimeint and CaLK Yeis 5 Inveintorieis arei asseits in thei form of goods storeid for salei or deiliveiry to thei public in thei conteixt of goveirnmeint activitiei Yeis 6 Inveintorieis arei reicognizeid 4. whein thei poteintial futurei eiconomic beineifits arei obtaineid by thei goveirnmeint and havei a valuei or cost that can bei meiasureid reiliably, 5. whein theiy arei reiceiiveid or whein theiir owneirship rights and or control transfeir Yeis 7 Inveintorieis arei stateid at cost if acquireid by purchasei. Cost includeis purchasei pricei, handling costs and otheir costs that can bei direictly chargeid to thei acquisition of inveintorieis. Yeis 8 Inveintorieis can bei valueid using: 1. Systeimatic meithods such as FIFO/FEiFO; 2. Last purchasei pricei if eiach unit of inveintory is of immateirial valuei and of various typeis Yeis https://www.ilomata.org/index.php/ijtc Application of Accounting for Medicines Inventory Based on PSAP. 05 at Regional Public Hospital Nurdin, Haliah, and Nirwana 278 | Ilomata International Journal of Tax & Accounting https://www.ilomata.org/index.php/ijtc 9 Inveintory is reicordeid on a peirpeitual basis, thei meiasureimeint of inveintory usagei is calculateid baseid on thei reicord of thei numbeir of units useid multiplieid by thei valuei peir unit according to thei valuation meithod useid. Inveintory is reicordeid peiriodically, thein thei meiasureimeint of inveintory usagei is calculateid baseid on physical inveintory, nameily by meians of thei opeining balancei of inveintory plus thei purchasei or acquisition of inveintory minus thei einding balancei of inveintory multiplieid by thei valuei peir unit according to thei valuation meithod useid Yeis 10 Thei financial stateimeints disclosei: 1. accounting policieis useid in thei meiasureimeint of inveintorieis; 2. furtheir eixplanation of inveintorieis; 3. typei, amount, and valuei of inveintorieis in damageid or obsoleitei condition. Yeis Oveirall, thei accounting treiatmeint according to PSAP 2010 has beiein impleimeinteid quitei weill. This can bei seiein from tablei 2 which ideintifieis that theirei arei many conformitieis beitweiein thosei in thei 2010 PSAP with thei accounting policieis in RSUD Haji Prov. Jawa Timur. Excess Accounting Treatment of Medicines Inventory at RSUD Haji PRov Jawa Timur From thei deiscription of thei accounting treiatmeint of meidicinei inveintory accounts that havei beiein carrieid out by thei RSUD Haji Prov Jawa Timur, reiseiarcheirs analyzei that theirei arei advantageis or conformity with PSAP 2010, nameily: b. Thei organizational structurei at RSUD Haji Prov Jawa Timur alreiady reifleicts thei seiparation of functions and dutieis in eiach seiction propeirly. Impleimeintation in eiach seiction has beiein carrieid out in accordancei with its functions and dutieis. c. Thei flow of meidicinei inveintory RSUD Haji Prov Jawa Timur adheireis to thei First In First Out (FIFO) / First Eixpireid First Out (FEiFO) meithod, thei valuation of which is baseid on: a) Last Purchasei pricei if obtaineid by purchasei b) Standard pricei if obtaineid by seilf-production c) Pricei or fair valuei or eistimateid saleis valuei if obtaineid by otheir meians such as donation. This treiatmeint reifeirs to and is in accordancei with PSAP Numbeir 05 of 2010. Inveintorieis can bei valueid using thei FIFO and FEiFO meithods or weiighteid aveiragei and last purchasei pricei if eiach unit of inveintory is immateirial in valuei and of various typeis, as deiscribeid in paragraph 17 of Goveirnmeint Accounting Standard No. 05 of 2010. d. Reicording of transactions carrieid out by RSUD Haji Prov Jawa Timur is in accordancei with thei 2010 PSAP reilateid to thei purchasei of drugs to distributors or thei salei of drugs to patieints, nameily by using thei accrual basis. So that thei reicording of a transaction is carrieid out whein thei transaction occurs or einvironmeintal conditions affeict thei financeis of thei RSUD, not whein cash is reiceiiveid or paid by cash. e. RSUD Haji Prov Jawa Timur as a BLUD must preiparei financial stateimeints for thei purposei of consolidation to Local Goveirnmeint in accordancei with PSAP Numbeir 01 of 2010 consisting of budgeitary reiports, financial stateimeints, and Noteis to Financial Stateimeints (CaLK). Thei budgeitary reiports consist of thei LRA and thei Stateimeint of Changeis in Eixceiss Budgeit Balancei (SAL). Thei financial stateimeints consist of thei Balancei Sheieit, LO, Stateimeint of Changeis in Eiquity (LPEi), and Stateimeint of Cash Flows (LAK). Thei accounting basis useid in thei reiporting useis thei accrual basis, eixceipt for thei budgeit reialization reiport using thei cash basis. This treiatmeint reifeirs to and is in accordancei with Goveirnmeint Accounting Standard No. 01/2010 in paragraph 60. Weaknesses in the Accounting Treatment of Medicines Inventory at RSUD Haji Prov. Jawa Timur Weiakneisseis in thei Accounting Treiatmeint of Meidicineis Inveintory at RSUD Haji Prov. Jawa Timur From thei deiscription of thei accounting treiatmeint of meidicinei inveintory accounts that havei beiein https://www.ilomata.org/index.php/ijtc Application of Accounting for Medicines Inventory Based on PSAP. 05 at Regional Public Hospital Nurdin, Haliah, and Nirwana 279 | Ilomata International Journal of Tax & Accounting https://www.ilomata.org/index.php/ijtc carrieid out by RSUD Haji Prov. Jawa Timur l, reiseiarcheirs analyzei that theirei arei seiveiral weiakneisseis or discreipancieis with PSAP 2010, nameily: Onei of thei obstacleis in heialth seirviceis in a hospital is data proceissing in hospitals which includeis administrativei and functional data eiffeictiveily and eifficieintly. Thei information systeim at thei RSUD Haji Prov Jawa Timur is curreintly not running weill. This can bei seiein from thei non-inteigration of data, not reicording all data accurateily. This has an impact on reiporting, so that thei information produceid is not in accordancei with what is eixpeicteid by manageimeint. CONCLUSION According to thei reisults of reiseiarch on thei impleimeintation of drug inveintory accounting at thei RSUD it can bei concludeid that thei drug inveintory accounting of thei RSUD Haji Prov. Jawa Timur is in compliancei with applicablei standards.Thei impleimeintation of thei meithod of reicording drugs by thei RSUD Haji Prov. Jawa Timur is in accordancei with PSAP 05. Likeiwisei, thei meiasureimeint of inveintory, inveintory eixpeinseis, and drug inveintory of thei RSUD Haji Prov. Jawa Timur is also stateid to bei in accordancei with applicablei goveirnmeint accounting standards. Baseid on thei conclusion abovei, thei suggeistions that can bei givein to thei RSUD Haji Prov. Jawa Timur includei thei following: a. Maximizing thei application of Standard Opeirating Proceidureis in procureimeint, reiceiipt, storagei, distribution and deistruction that havei beiein carrieid out optimally can minimizei thei addition of non-valuei-addeid costs for thei manageimeint of pharmaceiutical preiparations, and reiducei losseis duei to mismanageimeint of pharmaceiutical preiparations. b. Hospitals arei eixpeicteid to providei training reilateid to inveintory accounting and inveintory reicording in ordeir to find out changeis that arei in accordancei with thei provisions of thei applicablei PSAP. c. Hospitals must also pay atteintion to drug availability data in ordeir to providei good drug manageimeint and seirviceis to patieints so that drug seirvicei timei can bei maximizeid. d. It is hopeid that in thei futurei thei hospital can maximizei thei usei of teichnology inteigration / computeirizeid teichnology ("Heialthy Plus") to maximizei thei logistics of drugs from thei Pharmacy wareihousei. e. 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