PENETAPAN SALDO OPTIMAL PERSEDIAAN OBAT RUMAH SAKIT UMUM DAERAH (STUDI PADA RSUD KOTA YOGYAKARTA)

ZUNTAVA SAPTA DEWI H, Irwan Taufiq Ritonga, M.Bus., Ph.D., Ak., CA.

2017 | Tesis | S2 Akuntansi

Penelitian ini bertujuan untuk menentukan saldo optimal persediaan obat di RSUD Kota Yogyakarta. Sumber data yang digunakan adalah data sekunder yang terdiri atas dokumen internal RSUD dan dokumen eksternal. Data sekunder dianalisis pada unit analisis obat paten kelas A dengan metode economic order quantity (EOQ). Hasil analisis kemudian dibuat komparasi antara saldo riil dengan saldo optimal berdasar hasil saldo, inventory turn over ratio (ITOR), dan total biaya persediaan obat. Berdasarkan hasil analisis data dokumen, didapatkan bahwa saldo optimal persediaan obat paten kelas A sebesar Rp196.832.225,00 yang menunjukkan adanya efisiensi sebesar Rp817.898.915,00 dari nilai saldo riilnya sebesar Rp1.014.731.139,00; ITOR meningkat dari 9 kali menjadi 20 kali, ITOR/days menurun yang menunjukkan persediaan semakin liquid, yaitu dari 40 hari menjadi 20 hari; serta adanya penghematan total biaya persediaan obat sebesar Rp65.810.009,00 dari total biaya persediaan obat riil sebesar Rp93.093.551,00.

This study aims to determine the optimal balance of drug supply in Regional Public Hospital Yogyakarta. Sources of data used are secondary data consisting of Regional Public Hospital internal documents and external documents. Secondary data were analyzed on an analysis unit of patented drug class A using Economic Order Quantity (EOQ) method. The results of the analysis were then compared between the real balance with optimal balance based on the results of balance, Inventory Turn Over Ratio (ITOR), and the total cost of drug supply. Based on the analysis of documents, it was found that the optimal balance of patented drug class A was Rp196,832,225 which showed an efficiency of Rp 817,898,915 from the real balance value of Rp1,014,731,139; ITOR increased from 9 times to 20 times, ITOR/days decreased which indicated that the supply is getting liquid, i.e from 40 days to 20 days; as well as the savings of the total cost of drug supply by Rp 65,810,009 from total cost of real drug supply of Rp 93,093,551.

Kata Kunci : Saldo optimal, persediaan obat, EOQ, ROP, ITOR/ optimal balance, drug supply, EOQ, ROP, ITOR