Drugs Supply Control Using the Always Better Control Method Ratna Wulaningrum (a*), Rachel Dewi Lawindra (b), Diyah Permana (c)
a,b,c) Accounting Department, Politeknik Negeri Samarinda, Samarinda, Indonesia
Abstract
This research aims to examine and apply the Always Better Control (ABC) method in inventory control at the Tata Farma Samarinda Pharmacy. The types of data used are quantitative data and qualitative data, as well as data sources originating from primary data and secondary data. Data collection techniques were carried out using interviews and documentation. The data analysis technique uses descriptive quantitative analysis methods to group over-the-counter medicine supplies into three categories (A, B, and C), based on priority levels. The analytical tools used are the ABC method and the Pareto diagram. From the research results, ABC analysis based on use value shows that the number of free drugs in group A is 9 percent, group B is 16 percent, and group C is 75 percent. Meanwhile, ABC analysis based on investment value shows that group A accounts for 27 percent of free drugs, 29 percent for group B, and 44 percent for group C. Based on the results of the ABC analysis, Tata Farma Samarinda Pharmacy has carried out inventory control quite well, although there are still several things that need to be improved so that inventory control, especially over-the-counter medicines, can run better.
