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All Journal Jurnal Pengabdian kepada Masyarakat Nusantara Journal Research of Economics and Bussiness
Sunanto
Politeknik Negeri Sriwijaya
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Penilaian Persediaan Obat-obatan Berdasarkan SAK EMKM Pada Apotek Nanda Medika Sunanto; Kiki Wulan Dari; Dian Ofasari; Tika Handayani; Rahmawati Hasibuan
Journal Research of Economic and Bussiness Vol. 5 No. 01 (2026): Januari 2026
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-reb.v5i01.1515

Abstract

This study aims to determine how the inventory of medicines is assessed using the MPKP cost formula (first entry first out) and the Weighted Average (Average) based on SAK EMKM at the Nanda Medika Pharmacy. Nanda Medika Pharmacy is a business activity that is engaged in trading various kinds of drugs. This research is a quantitative descriptive study, while the subject of this research is Nanda Medika Pharmacy, and the objects of this research are the inventory of Mexon, Dexsa, and Graze drugs. The types of data are primary data and secondary data. Data collection techniques in this study were in the form of observation, questionnaires and interviews. The type of data in the form of primary data and secondary data. The data analysis technique used is calculating drug inventory using the MPKP and Average methods based on SAK EMKM. The results of the analysis of the assessment of 3 types of drug inventory using the MPKP and Average cost formulas based on SAK EMKM at Nanda Medika Pharmacy are based on initial balance, purchase, and sales data. Based on the discussion, it was found that the assessment of drug materials at Nanda Medika Pharmacy had not yet carried out an inventory assessment using both the first-in-first-out (MPKP) method and the weighted average (Average) method and based on the results of the calculation of the cost of goods sold using the first-in-first-out (MPKP) method was lower than using the weighted average (Average) method. This will cause the profit generated from the calculation using the first-in-first-out (MPKP) method to produce a higher profit and ending balance than the weighted average (Average) calculation. Keywords: Inventory, first in first out method (MPKP), Moving Average, SAK EMKM
Pelatihan Digitalisasi Sistem Pencatatan Dokumen Pada Bagian Ekspedisi PT Pupuk Sriwidjaja Palembang Mariskha Z; Ananda Ropiana; Esya Alhadi; Sunanto
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 7 No. 1 (2026): Edisi Januari - April
Publisher : Lembaga Dongan Dosen

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Abstract

Bagian ekspedisi PT Pusri Palembang dalam pengelolaan dokumen masih secara manual. Akibatnya sering terjadi kehilangan dokumen, pencarian dokumen yang lama, dan kurang efisien. Sehingga tim pengabdian membuat aplikasi pencatatan dokumen secara digital untuk membantu mengelola dokumen untuk mengatasi masalah yang sering terjadi sebelumnya. Setelah pembuatan aplikasi tim pelaksana memberikan pelatihan penggunaan aplikasi kepada 1 orang karyawan di bagian ekspedisi yang khusus menangani pengelolaan dokumen dengan diawasi 1 orang atasan yang ikut dalam pelatihan dan langsung praktik, kemudian tim melakukan pendampingan penggunaan aplikasi Pendampingan dilakukan untuk mengetahui kendala mitra  dalam penggunaan aplikasi seperti kesulitan dalam pemindahan data manual dan tim membantu menyelesaikan permasalahan mitra. Mitra sangat respon terhadap kegiatan ini, dimana mitra mau melakukan perubahan dari pencatatan manual menjadi pencatatan digitalTujuan Kegiatan adalah untuk meningkatkan pemahaman dan keterampilan karyawan ekspedisi dalam pengelolaan dokumen secara digital. Hasil kegiatan pengabdian ini adalah aplikasi pencatatan dokumen secara digital berbasis MS Access dapat digunakan mitra
Co-Authors Ananda Ropiana Dian Ofasari Esya Alhadi Kiki Wulan Dari Mariskha Z Rahmawati Hasibuan Tika Handayani