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All Journal Indonesian Journal of Applied Accounting and Finance
Hanna, Farah
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Economics, Econometrics & Finance

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Pengelolaan Persediaan Obat Pada Apotek Adli Banjarmasin Hanna, Farah; Putriana Salman; Amelia, Rizky
Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 2 (2024): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i2.1451

Abstract

The most appropriate method chosen by the company must be in line with the needs and condition of the company. The purpose of this research is to examine the inventory management at Adli Pharmacy Banjarmasin using the FIFO-Perpetual method. The problem addressed in this study is that the inventory purchased and sold has not been managed well and consistently in terms of recording, valuation, and presentation in financial statements. The research employed a descriptive quantitative method. The results of the study indicate that by implementing inventory management, the inventory amount can be known in real-time without performing physical counts first. The implication of this research is that the company can implement inventory management that consists of consistent recording, measurement, and presentation of the inventory, thus facilitating business decision-making.
Co-Authors Putriana Salman Rizky Amelia