EVALUASI PROSEDUR PEMBELIAN DAN PENGELUARAN KAS PADA APOTEK ALVIN FARMA JAKARTA

Abstract

This study aims to determine the computerized purchasing and cash disbursement procedures and the internal controls implemented at Alvin Farma Pharmacy.
This research used a qualitative descriptive technique with a case study approach. Information was gathered through observation and questionnaires.
The results indicate that the computerized purchasing and cash disbursement procedures at Alvin Farma Pharmacy are not yet fully computerized. However, the purchasing procedure demonstrates a clear flow, as prior purchase orders must be based on inventory status reports. The cash disbursement procedure has fairly clear steps, and Alvin Farma Pharmacy's internal controls are reasonable, although not yet fully optimal. The author recommends that Alvin Farma Pharmacy update the applications used in the purchasing and cash disbursement processes to ensure the system is computerized.
Keywords: Computerization, Purchasing and Cash Disbursement Procedures, Internal Control.