Zero Finding dalam Audit Stock Opname Persediaan Obat : Bukti Empiris Penerapan Akuntabilitas Publik di Fasilitas Kesehatan

Abstract

This study aims to describe the implementation of stock opname audits of pharmaceutical inventories at Primary Healthcare Facilities (PHCs), identify the factors supporting the success of zero finding, and analyze their implications for public accountability. The research employed a descriptive qualitative method through participatory observation, documentation, and analytical reflection, supported by source triangulation to ensure data validity. The findings reveal that the audit of 25 drug samples, sourced from both the National Health Insurance (JKN) and regional government budgets (APBD), showed no discrepancies between administrative records and physical stock. Moreover, no damaged or expired drugs were identified, and storage conditions were assessed as well-organized. The consistent application of standard operating procedures, staff discipline, and routine monitoring were the key factors driving audit success. These results are consistent with internal control theory within the COSO framework, which emphasizes the importance of control activities and monitoring in preventing irregularities. Empirically, this study demonstrates that zero finding can be achieved through a combination of SOPs, internal controls, accounting information systems, and managerial supervision. The practical implications highlight that routine audits contribute to strengthening transparency, financial efficiency, and public accountability in the management of pharmaceutical supplies within the health sector.