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All Journal Journal Research of Economics and Bussiness PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education 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
Faktor Faktor Yang Mempengaruhi Pengelolaan Aset Tetap Di Kabupaten Penukal Abab Lematang Ilir Silvia Liani; Periansya; Dian Ofasari
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1418

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Penatausahaan, dan Sistem Pengendalian Internal terhadap Optimalisasi Pengelolaan Aset Tetap pada perangkat daerah di Kabupaten Penukal Abab Lematang Ilir (PALI). Latar belakang penelitian ini didasari oleh temuan Badan Pemeriksa Keuangan (BPK) RI selama periode 2020–2023 yang menunjukkan adanya ketidaktertiban dalam pengelolaan aset tetap daerah, seperti aset tidak bersertifikat, nilai aset tidak sesuai, serta pemanfaatan aset oleh pihak yang tidak berwenang.Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada pegawai bidang akuntansi, aset, dan perbendaharaan. Teknik analisis data yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial, Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Penatausahaan, dan Sistem Pengendalian Internal berpengaruh positif dan signifikan terhadap Optimalisasi Pengelolaan Aset Tetap. Secara simultan, keempat variabel independen tersebut juga berpengaruh signifikan terhadap pengelolaan aset tetap.Temuan ini mengindikasikan bahwa peningkatan kompetensi pegawai, pemanfaatan teknologi informasi yang tepat, pelaksanaan penatausahaan yang tertib, serta penguatan sistem pengendalian internal merupakan faktor kunci dalam optimalisasi pengelolaan aset tetap di lingkungan pemerintah daerah.
Co-Authors Kiki Wulan Dari Periansya Rahmawati Hasibuan Silvia Liani Sunanto Tika Handayani