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All Journal International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ)
Asmasary, Andi Arwinny
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Implementation of Shariah Management Audit to Enhance Economic Efficiency and Financial Health in Pharmacies Rustan, Rustan; Syamsuddin, Syamsuddin; Idrawahyuni, Idrawahyuni; Nurjanna, Nurjanna; Asmasary, Andi Arwinny; Kusumaningrum, Sheila; Adiningrat, Andi Arifwangsa
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 6 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i6.6902

Abstract

Challenges and obstacles faced by Pharmacies such as inventory management, human resource management, and operational cost efficiency are often obstacles in achieving these goals. This study aims to analyze the implementation of sharia management audits in operational efficiency in pharmacies, improve financial health and propose strategic recommendations to identify possible obstacles, future development. This study uses a descriptive research type with a qualitative data analysis method. Data collection techniques are carried out by observation, literature review, and interviews with Pharmacy informants. The results of this study indicate that sharia management audits improve operational efficiency and financial health of pharmacies through waste identification, stock management, transparency of financial reports, and revenue optimization. Strategic recommendations include staff training, sharia-based guidelines, digital technology, and policy support.
Audit Internal Sebagai Kompas Keuangan Apotek: Fondasi Tenaga Kerja Yang Akuntabel Dalam Menjaga Aliran Dana Demi Ketersediaan Obat Esensial Rustan; Asmasary, Andi Arwinny; Adiningrat, Andi Arifwangsa; Kusumaningrum, Sheila; Asdi; Thahir, Fera Firyal
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 4 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i4.8458

Abstract

Penelitian ini bertujuan untuk mengeksplorasi peran audit internal sebagai Kompas keuangan dalam memastikan ketersediaan obat esensial di Apotek, serta menelaah persepsi tenaga kerja terhadap fungsi audit tersebut. Menggunakan pendekatan kualitatif deskriptif, data dikumpulkan melalui wawancara mendalam dan observasi pada apotek di wilayah penelitian. Analisis data dilakukan dengan tahapan reduksi data, penyajian data, dan penarikan Kesimpulan. Untuk menjaga validitas temuan, digunakan teknik triangulasi sumber dan metode, serta verifikasi ulang kepada informan (member check).. Hasil menunjukkan bahwa audit internal berperan penting dalam menertibkan arus kas, mengarahkan pengadaan obat berdasarkan prioritas kebutuhan, serta membangun budaya kerja yang transparan dan akuntabel. Namun, masih ditemukan kesenjangan pemahaman di kalangan tenaga kerja mengenai fungsi strategis audit. Diperlukan pelibatan aktif dan pelatihan bagi staf untuk memperkuat efektivitas audit dalam sistem pengelolaan apotek. Audit internal yang dijalankan secara menyeluruh terbukti mendukung efisiensi keuangan dan keberlangsungan pelayanan kesehatan melalui ketersediaan obat esensial
Co-Authors Adiningrat, Andi Arifwangsa Asdi Idrawahyuni, Idrawahyuni Nurjanna Nurjanna Rustan Rustan, Rustan Sheila Kusumaningrum Syamsuddin Syamsuddin Thahir, Fera Firyal