EVALUATION OF ACCOUNTING INFORMATION SYSTEMS AND INTERNAL CONTROL OF DRUG INVENTORIES USING THE "PIECES" METHOD (Study at Puskesmas Tembok Dukuh Surabaya City)

Abstract

This research aims to understand and evaluate the accounting information system and internal control of the medicine inventory of the Community Health Center (Puskesmas) of Tembok Dukuh, Surabaya City, utilizing the PIECES (Performance, Information, Economics, Control, Efficiency and Service) analysis to obtain more accurate results to be a reference in improving existing information systems. This research applies qualitative method with a case study approach. The data collected through in-depth interviews, observation and documentation are processed through triangulation technique. The results exhibit that Puskesmas of Tembok Dukuh has implemented a computerized medicine inventory accounting information system using the SIMBOK, SIMPUS and E-Catalog applications. The medicine inventory is well managed by pharmaceutical officers in accordance with the Puskesmas standard procedure and has been equipped with internal controls. However, the results of PIECES analysis reveal improper information and control aspects. The information generated by the system is not fully detailed and specific, and the control in managing medicine inventory does not feature clear job descriptions.