ACCOUNTING SYSTEM OF PROCUREMENT OF GOODS AND SERVICES IN GENERAL HOSPITALS NATIONAL CENTER DR. CIPTO MANGUNKUSUMO

Fadhli Azhari, Bambang Darmadi

Abstract


The use of state budget in the procurement of goods and services is to be
considered by government. Procurement system of goods and services to
government agencies refers to the Presidential Decree Number 80 Year 2003 on
Guidelines for Implementation of the Government Procurement of Goods and
Services. If the rules were not obeyed, the government through sub-ordinate
agencies, entitled to sanctions. To find accounting systems procurement of
goods and services at government agencies, and treatment of purchase
accounting system in accordance with standard accounting system has been
established, The study is to examine the accounting system of procurement of
stationery at General Hospital, the dr. Cipto Mangunkusumo National Health
Center, and to analyze the system using flow chart document. The results
obtained, was identified that the accounting system procurement procedure
consists of three essentials, i.e., the budget approval procedure, manufacturing
procedures of the agreement, and procedures for reporting or receipt of goods
and services. These systems, however, was not in accordance with the standard
accounting system established, a weakness observed in the reporting procedure
or acceptance of goods and services.

 

Key Words : accounting system, procurement procedure, budget approval, goods, services


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