ANALISIS PENCATATAN PERSEDIAAN DALAM PROSES TRACEBACK: STUDI KASUS DI PUSKESMAS XYZ

Authors

  • Fiyona Novelia Kacaribu Universitas Pembangunan Nasional "Veteran" Jawa Timur
  • Acynthia Ayu Wilasittha Universitas Pembangunan Nasional "Veteran" Jawa Timur

DOI:

https://doi.org/10.37478/jria.v7i2.7123

Abstract

This study aims to analyze the problems in recording inventory in the Traceback process at the XYZ Health Center. The research method used is qualitative with data collection techniques through direct observation, inspection, and interviews. The results of the study indicate that inventory recording has not been fully carried out consistently and in real time, and there are still differences between the recording and the physical condition of the goods when the inventory Traceback is carried out. The health center as a basic health service unit has an important role in ensuring the availability of medicines and consumables in a timely manner. Good inventory management is highly dependent on an accurate and accountable recording system. However, in its implementation, inventory recording at the health center is still often faced with various obstacles, such as delays in recording, discrepancies between inventory data and physical stock of inventory, and lack of understanding of officers regarding recording procedures. This article also contains several recommendations from problems related to inventory recording found at the XYZ Health Center which will be written in the Management Letter as evaluation material for the health center.

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Keywords:

Health center, Inventory Recording, Traceback

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Published

2026-09-30

How to Cite

Kacaribu, F. N., & Wilasittha, A. A. (2026). ANALISIS PENCATATAN PERSEDIAAN DALAM PROSES TRACEBACK: STUDI KASUS DI PUSKESMAS XYZ. Jurnal Riset Ilmu Akuntansi, 7(2), 313-322. https://doi.org/10.37478/jria.v7i2.7123