Evaluasi PSAP No. 05 dan Sistem Informasi untuk Efisiensi serta Akuntabilitas Persediaan RSUD MDA

Abstract

This study aims to evaluate the implementation of Government Accounting Standards Statement (PSAP) No. 05 on inventories at RSUD MDA and to examine the role of digital information systems in enhancing efficiency and accountability in inventory management. The research employs a qualitative descriptive method with a case study approach, utilizing interviews, observations, and document reviews related to inventory management and hospital financial reporting. The findings indicate that the implementation of PSAP No. 05 at RSUD MDA is generally in compliance with the standards in terms of recognition, measurement, and disclosure of inventories, thereby supporting efficiency through FIFO/FEFO storage systems, procedure-based recording, and more accurate needs planning. In terms of accountability, the application of this standard strengthens transparency in recording, documentation, and auditable reporting. However, its effectiveness remains constrained by the limitations of manual and fragmented information systems across units, which may cause discrepancies between administrative records and physical inventories. This study highlights the urgency of integrating digital information systems across units to reinforce the implementation of PSAP No. 05, minimize human error, and improve efficiency and accountability in sustainable hospital inventory management.