Menelusuri Selisih di Balik Rak Obat: Prosedur, Temuan, dan Koreksi Audit atas Pengelolaan Persediaan pada RSUD

Tracing the Gaps Behind the Pharmacy Shelves: Audit Procedures, Findings, and Corrections in Inventory Management at RSUD

Abstract

Purpose: Regional public hospitals hold large and fast-moving stocks of medicines, medical consumables, and patient food, yet audit reports in Indonesia repeatedly flag weaknesses in how these inventories are recorded and safeguarded. This study examines how an independent audit team carried out inventory audit procedures at a regional public hospital (RSUD Jeong Jaehyun), what findings the procedures produced, and how those findings were resolved and reflected in the 2022 financial statements.

Method: A qualitative case study design was used. Data were gathered through semi-structured interviews with five informants from the audit team and the hospital’s inventory, pharmacy, and finance functions, participant observation during the physical stock count, and documentation of the 2021–2022 balance sheet, operational report, working papers, and correction journals. Interview data were analyzed thematically and triangulated against observation and documents.

Findings: The audit followed a sequence of analytical review, reconciliation of receipt and issue records, risk-based sampling, physical counting, investigation of differences, and recalculation of year-end balances. Three findings emerged: items stored outside their recorded location, missing stock cards that prevented comparison of records with physical counts, and over- and under-recorded balances between the inventory listing and the balance sheet. Five adjusting entries reduced reported inventory by a net Rp108,248,182 to Rp24,049,069,873, while analytical indicators showed inventory rising 62.16 percent as inventory expense fell 16.81 percent.

Implication: Hospital managers should treat stock cards, location transfers, and monthly reconciliation between the warehouse and the finance unit as core controls rather than administrative chores, and auditors should pair the physical count with analytical indicators of overstocking.

Originality: The study adds the voices of both auditors and auditees, through interview excerpts, to the documentary evidence of an inventory audit in an Indonesian regional hospital, linking each procedure to the assertion it tests and each finding to its correcting entry.

ABSTRAK

Tujuan: Rumah sakit umum daerah menyimpan persediaan obat, bahan medis habis pakai, dan bahan makanan pasien dalam jumlah besar dan bergerak cepat, tetapi hasil pemeriksaan di Indonesia berulang kali menunjukkan kelemahan pencatatan dan pengamanan persediaan tersebut. Penelitian ini mengkaji bagaimana tim auditor independen melaksanakan prosedur audit persediaan pada RSUD Jeong Jaehyun, temuan apa yang dihasilkan, serta bagaimana temuan tersebut ditindaklanjuti dan tercermin dalam laporan keuangan tahun 2022.

Metode: Penelitian menggunakan desain studi kasus kualitatif. Data dikumpulkan melalui wawancara semi-terstruktur dengan lima informan dari tim auditor serta fungsi gudang, farmasi, dan keuangan rumah sakit, observasi partisipatif saat penghitungan fisik, dan dokumentasi neraca serta laporan operasional 2021–2022, kertas kerja, dan jurnal koreksi. Data wawancara dianalisis secara tematik dan ditriangulasi dengan hasil observasi dan dokumen.

Hasil: Audit dilaksanakan melalui rangkaian prosedur analitis, pencocokan rincian penerimaan dan pengeluaran, sampling berbasis risiko, penghitungan fisik, penelusuran selisih, dan penghitungan ulang saldo akhir tahun. Tiga temuan utama muncul, yaitu barang yang disimpan di luar lokasi tercatat, kartu stok yang tidak tersedia sehingga catatan tidak dapat dibandingkan dengan fisik, serta selisih lebih catat dan kurang catat antara rincian persediaan dan neraca. Lima jurnal koreksi menurunkan persediaan secara neto, sementara indikator analitis menunjukkan persediaan naik 62,16 persen ketika beban persediaan turun 16,81 persen.

Implikasi: Manajemen rumah sakit perlu memperlakukan kartu stok, pencatatan mutasi lokasi, dan rekonsiliasi bulanan antara gudang dan bagian keuangan sebagai pengendalian inti, bukan sekadar tugas administratif, sedangkan auditor perlu memadukan penghitungan fisik dengan indikator analitis atas kelebihan stok.

Orisinalitas: Penelitian ini menghadirkan suara auditor dan auditee melalui kutipan wawancara, berdampingan dengan bukti dokumenter audit persediaan pada rumah sakit daerah di Indonesia, serta mengaitkan setiap prosedur dengan asersi yang diuji dan setiap temuan dengan jurnal koreksinya.

Kata kunci: Audit persediaan, pengendalian internal, penghitungan fisik, rumah sakit umum daerah, jurnal koreksi.