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42-Article Text-140-1-10-20230803
42-Article Text-140-1-10-20230803
Abstract—The smooth running of the business and avoiding the amount of inventory that must check the warehouse and
problems, especially in business operations, becomes the main storefront first at XYZ Pharmacy. This results in inventory
wish of the business actors. XYZ Pharmacy Banjarmasin is one records needing to be more tidy, lost, and damaged. It makes
of the Small Micro and Medium Enterprises (MSMEs) trading XYZ Pharmacy unable to determine the value of the ending
businesses of various over-the-counter drugs. The recording inventory and Cost of Goods Sold (HPP) at any time, so it has
process for merchandise inventory at the XYZ Banjarmasin the potential to the fraud at any time due to uncontrolled
pharmacy has not followed the accounting rules, so drugs often inventory [5] [6].
expire. The research method used is qualitative, with a case study
at XYZ Pharmacy Banjarmasin. This study aimed to create an Every sales transaction of XYZ Pharmacy merchandise
inventory card system using the moving average method. This faces problems related to merchandise inventory because XYZ
study showed that the proposed application could help XYZ Pharmacy knows the amount of merchandise inventory on
Banjarmasin pharmacies make inventory cards to sell the hand every day only by physically counting using paper and
medicines on time. only storing sales notes [7] [8].
Keywords— supply card, inventory card applications Suppose the amount of merchandise in the XYZ Pharmacy
storefront has started running out. In that case, it will take the
I. INTRODUCTION merchandise inventory in the XYZ Pharmacy warehouse. If the
remaining merchandise inventory in the XYZ Pharmacy
Trading business protects assets and information about warehouse has started to run out, XYZ Pharmacy will buy
reliable inventory [1] [2]. In this case, the inventory is very merchandise from the supplier. It weakens the monitoring of
vulnerable to damage the item and the possibility of theft, the purchase and sale of merchandise, the possibility of goods
incorrect and inappropriate recording, inappropriate goods that do not match the amount received, and the unknown loss
issued with the order, and other possibilities that may cause a of merchandise [2] [9]. The purchase and sale transactions of
different inventory record from the actual inventory in the the XYZ Pharmacy are still made in writing in the general
warehouse [3] [4]. ledger; when the purchase of the purchased merchandise is
XYZ Pharmacy is one of the Small Micro and Medium stored, an invoice for the purchase of merchandise is recorded,
Enterprises (MSMEs) that is a trading business of various types and when the cash sale transaction of the XYZ Pharmacy
of drugs, namely over-the-counter, limited over-the-counter, records the sale of goods sold in the inventory record book, the
and limited medicines with a doctor's prescription. XYZ Pharmacy XYZ only knows the available quantity of
Pharmacy started the business in 2004. During this time, every merchandise every day by checking the merchandise inventory
transaction that occurs is recorded in a memorandum that is physically and adjusted to the records in the XYZ Pharmacy
then stored. The recording process for merchandise inventory inventory record book [10] [3].
at XYZ Pharmacy is manual that calculates the number of The suitable recording method to be applied to XYZ
purchase and sales transactions that are still carried out by Pharmacy is the Average Perpetual method because this
counting the number of purchases on the purchase note one by method can know the amount of merchandise stock directly at
one and calculating the money earned every day and to find out any time. If the Perpetual method is used, each type of drug,
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category of drug, and unit of merchandise inventory will be the Proof of Goods Receipt, which consists of two copies. The
made a card [11] [12]. Inventory consists of several columns first copy was submitted to the supplier concerned, while the
that can be used to record purchases, sales, and inventory second copy was to be archived. Receipt proof of goods
balances. The calculation of merchandise inventory containing the date of receipt, name of the outlet, name of the
(stocktaking) is also needed because it aims to prove and match product, quantity, and reason for the return.
the amount of merchandise inventory according to the
inventory card with the amount of merchandise inventory that B. Inventory Recording System at XYZ Pharmacy
XYZ Pharmacy owns. Based on the problems above, this study The transactions and sales of XYZ Pharmacy were done
aimed to create an application for determining the merchandise manually; when the purchased merchandise was recorded in
inventory cost using the Perpetual Moving Average method at the merchandise purchase record book, XYZ Pharmacy's
XYZ Pharmacy. recording inventory must have been recorded following
accounting standards. XYZ Pharmacy only recorded every
II. RESEARCH METHODOLOGY transaction in the sales note for every item sold for purchase
Determination of XYZ Pharmacy Merchandise Cost transactions obtained from suppliers. XYZ Pharmacy only
Inventory XYZ Pharmacy has not determined the merchandise knew the quantity of merchandise available every day just by
inventory cost. It has not calculated the cost of goods sold as checking the inventory of merchandise still in the storefront.
the basis for gross profit. Application of XYZ Pharmacy This will make it difficult to determine the cost of goods sold
Merchandise Inventory XYZ Pharmacy has yet to use the and the value of the ending inventory. In the business world, it
Merchandise Inventory Application Program; all merchandise is essential to manage the merchandise inventory to maintain
inventory recording activities are manually recorded in the stability and supervision of the business. Therefore, it is
XYZ Pharmacy inventory record book. Analysis of necessary to calculate using a method based on the financial
Information Systems Running at XYZ Pharmacy Based on the accounting standards suitable for the entity, accompanied by
analysis of the amount of merchandise inventory at XYZ computerized inventory recording, to control it at any time. The
Pharmacy, it is still performed by calculating the physical data obtained in connection with the merchandise inventory in
directly at the storage and checking the inventory journal. In manufacturing inventory cards use the Perpetual Moving
this way, manual calculations are considered very slow, Average formula.
ineffective, and efficient, and require accuracy and will slow
down the leadership to make decisions regarding the C. XYZ Pharmacy Merchandise Initial Inventory List
merchandise inventory purchase. List of initial inventory of merchandise from physical
calculations at the end of December 2021 that will be used as
A. Document Used initial inventory on January 1, 2022, using ten drugs as
The document used at XYZ Pharmacy in conducting sales samples. The list of the initial merchandise inventory can be
and purchasing activities is the recording of the inventory log seen in Table 1.
book. The document used at XYZ Pharmacy to determine cash Table 1. List of initial inventory merchandise
receipts from cash sales is the Inventory Record Book. The
sales department makes this Inventory Record Book and then No Merchandise Amo Unit Price /Unit Total
unt
submitted to the owner. The following is the Inventory
Rhimnos Neo
Logbook used at XYZ Pharmacy. 1 Drop Syrup 10 14 Bottle Rp 47.000 Rp 658.000
ml
III. RESULTS Tremenza
2 6 Bottle Rp 19.500 Rp 117.000
Syrup 60 ml
Paratusin syrup
A. Recording of Drug Sales and Purchase Transactions at 3
60 ml
38 Bottle Rp 25.500 Rp 969.000
XYZ Pharmacy 4 Rhinos SR 54 Blister Rp 4.750 Rp 265.500
Two duplicate notes were used to record sales transactions 5 Lapifed Syrup 4 Bottle Rp 23.000 Rp 92.000
for limited types of over-the-counter drugs at XYZ Pharmacy. Lapifed
6 Ekspektoran 5 Bottle Rp 25.000 Rp 125.000
The first sheet was for the buyer, and the second was for filing. Syrup 60 ml
The sales note contained the transaction date, the item's name, Lapifed Junior
the number of units, and the total purchase price that the sales 7 10 Bottle Rp 27.500 Rp 275.000
Syrup 60 ml
department then initialed. As for the purchase transaction, XYZ 8 Alco Drop 17 Bottle Rp 75.500 Rp 1.283.500
Pharmacy made an order containing the item's name, quantity Rhinos Junior
9 12 Bottle Rp 33.000 Rp 396.000
of goods, unit price, and total that was submitted to the Syrup 60 ml
10 Rhinofed Tab 169 Blister Rp 1.700 Rp 287.300
supplier. Furthermore, the supplier submits the goods, purchase
Total 329 Rp 282.450 Rp 4.459.300
receipt, and sales invoice stored for archives. Purchase notes
and sales invoices contained the transaction date, the number of D. XYZ Pharmacy Merchandise Purchase List
units, the name of the item, and the total purchase price of the List of merchandise Y purchases by XYZ Pharmacy for one
drug signed and stamped by the supplier. month, namely in January 2022. List of purchases of
Furthermore, the damage to the goods purchased can be merchandise used as stock for purchasing merchandise. The list
returned to the supplier by recording a list of damaged goods in of purchases of merchandise can be seen in Table 2.
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Table 2 Purchase List of Merchandise per January 1, 2022 30/01/2022 Rhinos Neo Drop Syrup 4 47.000 188.000
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Figure 2. Sales transaction form facilitates the leaders to make decisions in determining the
inventory of merchandise.
I. Inventory Card Form with average method
The inventory card report displays information about the V. REFERENCES
stock of goods and the cost of goods inventory contained in the
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Figure 3 Inventory card report form
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Figure 4. Inventory Card Output with average method [11] G. D. Ayuni and M. Karismariyanti, ‘Penerapan
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IV. CONCLUSION Makanan Dengan Metode Fifo Pada Aplikasi Berbasis
This study showed that implementing merchandise Web’, @is The Best : Accounting Information Systems
inventory cost calculation using the perpetual Moving Average and Information Technology Business Enterprise, vol.
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inventory of goods and can find out the cost of goods inventory MSMEs (Macro et al.) Sector.
to determine the cost of merchandise inventory. The system
created makes it easier to record the merchandise inventory. It .
can facilitate finding out the available stock of merchandise
that has been sold and must be purchased in the next period. It
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