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September 10, 2025

Analysis of Inventory Accounting Implementation Based on Government Accounting Standards Statement No.5 at Rsia Xyz Hospital Malang

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Analysis reveals non-compliance with PSAP 05 in inventory accounting practices at RSIA XYZ, indicating budget planning inadequacies.

Inventory accounting practices at RSIA XYZ fail to fully comply with PSAP 05, affecting operational efficiency.
The hospital's reliance on a monthly budget rather than annual planning leads to insufficient inventory management.
Actual costs of inventory usage are not recorded, relying instead on monthly estimates for decision-making.
Expired or damaged items are improperly categorized and do not undergo thorough record-keeping, compromising inventory accuracy.

Juwita Juwita (2024) studied this question.

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