Pendampingan Pengelolaan Persediaan dalam Menindaklanjuti Temuan Audit pada Puskesmas BLUD oleh KAP XY

Abstract

Inventory management at the BLUD "X" Health Center is an important aspect in supporting the accuracy of financial statements and the effectiveness of health services. The regulations that are the basis include Government Regulation Number 27 of 2014 and Number 28 of 2020 concerning the Management of State/Regional Property, Regulation of the Minister of Home Affairs Number 19 of 2016 concerning BMD Management Guidelines, and Permendagri Number 47 of 2021 concerning the mechanism of bookkeeping, inventory, and reporting of BMD. In addition, the Local Government Accounting Policy and Government Accounting Standards also regulate the accounting treatment of inventory. This assistance aims to identify the factors causing the inconsistency of medical inventory management practices with applicable regulations. The method used was qualitative descriptive compared to the case study design, through data triangulation in the form of in-depth interviews, direct observation, and documentation review. The results show that inventory management has not been optimal due to three main factors: the non-implementation of standard operating recording procedures, the weak internal control system, and the lack of optimal utilization of the Puskesmas Inventory Information System. This condition has an impact on the inaccuracy of the calculation of medical inventory expenses in the financial statements. These findings affirm the need to increase compliance with SOPs, strengthen internal controls, and optimize information systems to ensure inventory management in accordance with regulations and support BLUD accountability transparency.