Analisis Pengendalian Internal Atas Persediaan Obat Pada Apotek Star Medika Abianbase

Abstract

This observation was made for to answer situation an implementation internal control
system for existing drug supplies at Star Medika Abianbase Pharmacy as seen from internal
control standards according to COSO (Committee of Sponsoring Organization). Later the
results of the observations can be used by the pharmacy to assess how the internal control
system is in the pharmacy. This research is categorized as a qualitative research in which
the data is obtained from direct observation of the field, then conducting interviews with
several related parties, as well as conducting documentation. from the results of
observations it can basically be concluded that Star Medika Abianbase Pharmacy
implemented many its internal control COSO (Committee of Sponsoring Organization)
supplies. if possible in the future the pharmacy must be able to implement the components
of the control environment, control activities, information and communication more
optimally because these components have not been implemented optimally