文章基本信息

标题：ACCOUNTING SYSTEM PROCUREMENT OF GOODS AND SERVICES IN GENERAL HOSPITALS NATIONAL CENTRE DR. CIPTO MANGUNKUSUMO
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作者：Fadhli Azhari ; Bambang Darmadi
期刊名称：Faculty of Economics
出版年度：2009
卷号：0
期号：0
语种：English
出版社：Faculty of Economics
摘要：Use of the state budget in procuring goods and services is a thing that must beconsidered by the government. Procurement system in government institutionsbased on Presidential Decree Number 80 Year 2003 on Guidelines for theImplementation of Government Procurement. If these rules are not obeyed, thenthe government through the CPC or the right to impose sanctions BPKP. To findaccounting systems procurement of goods and services at government agenciesand treatment system in accordance with purchase accounting standardaccounting system has been established then the author examines accountingsystems procurement of stationery (ATK) on General Hospital, National Centerfor dr. Cipto Mangunkusumo and analyze these systems using documentflowchart (flowchart). But the system is not in accordance with standardaccounting system has been defined as having weaknesses in procedures forreporting / receipt of goods and services.