Analysis of Accounting Treatment for Medicines Inventory Based on PSAP No. 05 at the Regional General Hospital in Pinrang Regency

Yasmir Yasmir; Mukhammad Idrus; Nur Afiah

Authors

Yasmir Yasmir Department of Accounting, Faculty of Economics and Business, Universitas Negeri Makassar, Makassar, Indonesia
Mukhammad Idrus Department of Accounting, Faculty of Economics and Business, Universitas Negeri Makassar, Makassar, Indonesia
Nur Afiah Department of Accounting, Faculty of Economics and Business, Universitas Negeri Makassar, Makassar, Indonesia

Keywords:

Inventory Accounting, PSAP No. 05

Abstract

This study uses documents related to the inventory of drugs at the Madising Pinrang Regional General Hospital as the population, with samples consisting of the hospital's financial statements such as the Balance Sheet, Operational Report, Budget Realization Report, Notes to the Financial Statements, and documents related to the inventory of drugs at RSUD Madising Pinrang in 2022. Data collection was conducted through interviews and documentation techniques, while data analysis used qualitative descriptive analysis. The results showed that the accounting treatment of drug inventory at the Madising Pinrang Regional General Hospital, in terms of recognition and measurement, was in accordance with PSAP No. 5. However, the disclosure of drug inventory was categorized as sufficiently compliant with PSAP No. 05. This was due to the disclosure of damaged, expired, and obsolete drug inventory not being in accordance with the provisions of PSAP No. 05. Thus, the accounting treatment of drug inventory at the Madising Pinrang Regional General Hospital can be considered sufficiently compliant with the Government Accounting Standards (PSAP) No. 05.

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