AUDIT MANAJEMEN ATAS FUNGSI KEUANGAN PADA APOTEK PALARAN SAMARINDA

Abstract

This study aims to determine the level of effectiveness, efficiency, and economy of the financial function at Palaran Pharmacy. This study uses audit workpaper analysis which is an analysis method using a structured written list to analyze a system and is based on experience. This audit workpaper analysis is very detailed and is often used to analyze conformity with predetermined standards in accounting, then after calculating the results of each audit workpaper table, results will be obtained in the form of percentages, then grouped into criteria. The results showed that based on the results of the analysis calculation according to Riduwan, namely a percentage of 92% for effective criteria, so it can be said that the financial function at the Palaran Pharmacy is very effective, a percentage of 100% was produced for efficient criteria, so the financial function at the Palaran Pharmacy was very efficient and a percentage of 66% for economic criteria, so the financial function at the Palaran Pharmacy was economical. The conclusion of this study is that the financial function has been running very effectively, very efficiently and economically