文章基本信息

标题：ACCOUNTING SYSTEM OF PROCUREMENT OF GOODS AND SERVICES IN GENERAL HOSPITALS NATIONAL CENTER DR. CIPTO MANGUNKUSUMO
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作者：Fadhli Azhari ; Bambang Darmadi
期刊名称：Diploma Program - Computer Accounting
出版年度：2009
卷号：0
期号：0
语种：English
出版社：Diploma Program - Computer Accounting
摘要：The use of state budget in the procurement of goods and services is to beconsidered by government. Procurement system of goods and services togovernment agencies refers to the Presidential Decree Number 80 Year 2003 onGuidelines for Implementation of the Government Procurement of Goods andServices. If the rules were not obeyed, the government through sub-ordinateagencies, entitled to sanctions. To find accounting systems procurement ofgoods and services at government agencies, and treatment of purchaseaccounting system in accordance with standard accounting system has beenestablished, The study is to examine the accounting system of procurement ofstationery at General Hospital, the dr. Cipto Mangunkusumo National HealthCenter, and to analyze the system using flow chart document. The resultsobtained, was identified that the accounting system procurement procedureconsists of three essentials, i.e., the budget approval procedure, manufacturingprocedures of the agreement, and procedures for reporting or receipt of goodsand services. These systems, however, was not in accordance with the standardaccounting system established, a weakness observed in the reporting procedureor acceptance of goods and services. Key Words : accounting system, procurement procedure, budget approval, goods, services