Analysis of Accounting Treatment of Drug Inventory Based on PSAP No. 5 and the Application of SOP at the Dinas Kesehatan Kabupaten Banyumas

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Descriptive qualitative analysis of drug inventory management in Banyumas, revealing compliance with PSAP standards and SOP.

Inventory recognition follows official documentation upon full receipt of goods, aligning with PSAP No. 5.
The acquisition cost method, including various costs, is utilized for inventory measurement, ensuring compliance.
First In First Out (FIFO) is the method used for recording inventory, enabling accurate valuation and management.
Overall, drug inventory management is accountable and aligns with PSAP No. 5 and established SOPs.

Muninggar et al. (2025) studied this question.

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