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All Journal GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Yohannes Suharsana
Sekolah Tinggi Ilmu Ekonomi Gentiaras Bandar Lampung

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ANALISIS EFISIENSI DAN EFEKTIVITAS PENGELOLAAN PERSEDIAAN PADA APOTEK GRATIA LAMPUNG TENGAH Yohannes Suharsana; Ignasia Natalelawati
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 10 No 1 (2018): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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The purpose of this research is to control inventory by using two method of measurement that isinventory turnover and number of day's sales in inventory with data collecting method in this research isby interview, documentation and doing library research.Data used in this research is primary data that is data obtained directly from first source orplace of research object that is from Apotek Gratia. And with the type of research that uses is a methodof quantitative analysis and qualitative analysis methods. Data analysis technique used in this researchis quantitative analysis with calculation Ratio of Inventory Turnover. After that based on the results ofthe calculation of 20 products sampled described by the difference of average age of inventory less thanor equal to than 22 days declared effective and efficient whereas if the average age of inventory morethan 22 days declared ineffective and efficient.The product used as a sample of 20 products from 4 groups in 2015 - 2016 has been largelydeclared effective and efficient in inventory management. Based on the calculation of InventoryTurnover Ratio 20 of the sampled products show the difference in average days of inventory less thanor equal to 22 days.Looking at the results by calculating Inventory Turnover and the statement that Gratia Drugtrokeis effective and efficient in inventory management although it has not used this method in determiningthe amount of inventory but it is still advisable to use this method in inventory control for non-sampelproduct inventory.
PERANAN AUDIT INTERNAL TERHADAP PENGENDALIAN INTERN ATAS PERSEDIAAN BARANG DAGANG PADA PT. SUMBER MAKMUR ADIPRAYOGA BANDAR LAMPUNG Yohannes Suharsana; Kristina Rianingsih
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 9 No 2 (2017): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

The purpose of internal control can be achieved if the internal control elements are actuallyfulfilled and for such internal controls to run effectively and efficiently, a certain part that oversees andevaluates the internal control is required, that part is an internal audit.The purpose of in research is to know result and the big of role internal audit of internalcontrol over merchandise inventory.The type of research used in this study is descriptive research andcase study research, where the techniques used in collecting data is done through interviews,observation and filling questionnairesThe suggestion that can be given by the authors is internal audit must also perform an auditof the compliance of accounting principles so that companies are more guided by the applicableaccounting principles. Suggestions for internal control over merchandise inventory are companiesshould focus more on storing goods with company procedures.
Co-Authors Ignasia Natalelawati Kristina Rianingsih