DAFTAR ISI

Halaman
Halaman Sampul depan ................................................................................. i
Daftar Isi ........................................................................................................ ii

BAB 1 PENDAHULUAN
1.1 Latar Belakang ....................................................................................... 1
1.2 Rumusan Masalah .................................................................................. 4
1.3 Tujuan Penelitian .................................................................................... 4
1.4 Manfaat Penelitian .................................................................................. 4
1.4.1 Manfaat Teoritis ............................................................................ 4
1.4.2 Manfaat Praktis ............................................................................. 5

BAB 2 TINJUAN PUSTAKA

2.1 State Of The Art (SOTA)........................................................................ 6
2.2 Landasan Teori ....................................................................................... 7
2.2.1 Akuntansi Persediaan .................................................................... 7
2.2.2 Pengakuan Persediaan ................................................................... 7
2.2.3 Pengukuran Persediaan ................................................................. 8
2.2.4 Pengungkapan Persediaan ............................................................. 9
2.2.5 Akuntansi Set ................................................................................ 9
2.2.6 Pengakuan Aset Tetap ................................................................... 9
2.2.7 Pengukuran Aset Tetap ................................................................. 10
2.2.8 Pengungkapan Aset Tetap ............................................................. 11
2.3 Pengertian Lelang.................................................................................... 12
2.3.1 Landasan Hukum Penerapan Sistem Lelang ................................. 12
2.3.2 Persyaratan Untuk Pendaftaran Sistem Lelang ............................. 13
2.3.3 Prosedur Pengadaan Barang dan Jasa ........................................... 14
2.4 Pegngelolaan Obat dan Alkes di Dinas Kesehatan ................................ 22
2.4.1 Pengelolaan Obat ........................................................................... 22
2.4.2 Pengelolaan Alat Kesehatan (Alkes) ............................................. 26
2.5 Kerangka Konseptual ............................................................................. 29

BAB 3 METODE PENELITIAN

3.1 Jenis, Lokasi dan Waktu Penelitian ........................................................ 31
3.1.1 Jenis Penelitian .............................................................................. 31
3.1.2 Lokasi Peneliatian ......................................................................... 31
3.1.3 Waktu Penelitian ........................................................................... 32
3.2 Situasi Sosial dan Nara Sumber ............................................................. 32
 3.2.1 Situasi Sosila ................................................................................. 32
3.2.2 Nara Sumber .................................................................................. 32
3.3 Sumber dan Metode Pengumpulan Data ................................................. 33
3.3.1 Sumber Data .................................................................................. 33
3.3.2 Metode Pengumpulan Data ........................................................... 33
3.4 Teknik Analisa Data ................................................................................ 34
3.4.1 Reduksi Data ................................................................................. 34
3.4.2 Penyajian Data (Data Display) ...................................................... 35
3.4.3 Penarikan Kesimpulan (Verifikasian) ........................................... 36

DAFTAR PUSTAKA .................................................................................. 37