ANALISIS PERENCANAAN DAN PENGENDALIAN PERSEDIAAN OBAT BPJS FAST MOVING BERDASARKAN METODE KONSUMSI DIKOMBINASIKAN DENGAN ANALISIS ABC DAN REORDER POINT (Studi Kasus Pada Instalasi Farmasi Rumah Sakit Bakti Timah Pangkalpinang)

Authors

  • Ai Tie Mahasiswa Prodi Akuntansi STIE-IBEK Pangkalpinang
  • Fery Panjaitan Dosen Prodi Akuntansi STIE-IBEK Pangkalpinang
  • Rizal Ruben Manullang Dosen Prodi Manajemen STIE-IBEK Pangkalpinang

Keywords:

Inventory, Planning, Controling, ABC Analysis, Consumption Method, Reorder Point, Inventory Turnover Ratio

Abstract

     The purpose of this study was to determine BPJS fast moving’s drug inventory control using ABC analysis, proving that reorder point analysis carried out by Bakti Timah Pangkalpinang Hospital in order to support the planning of drug needs has not run optimally, and to determine the level of efficiency of BPJS fast moving measured by inventory turnover ratio calculation. This type of research is qualitative research. The type of data used is primary and secondary data. Primary data is sourced from hospital personal interviews and secondary data comes from hospital data and literature. The data from the hospital used in this study are BPJS fast moving drug inventory data from January 2018 to December 2018. Data analysis method is done by calculating ABC Analysis, consumption method, reorder point, and inventory turnover ratio.The result of this study indicate that based on ABC analysis, the number of BPJS fast moving drugs, which includes group A, are 24 items (20%) with an investment value of Rp. 1.808.775.865,- (69,16%), while those included in group B, are 36 items (30%) with an investment value of Rp. 672.616.890,- (25,72%), and those included in group C are 60 items (50%) with an investment value of Rp. 134.078.549,- (5,13%). The majority of the needs plan based on the research result is greater than the predetermined ones because there is calculation of needs during the lead time and safety stock. The majority reorder point based on the research results are smaller than those set by the Bakti Timah hospital. The reorder point set by Bakti Timah Hospital was not adjusted based on the usage of the previous period because of the limited management information system so that it had not run optimally. The average inventory turnover rate fluctuates every month where there is still a decrease so that level of inventory efficiency can not be said to be efficient enough.

Author Biographies

Fery Panjaitan, Dosen Prodi Akuntansi STIE-IBEK Pangkalpinang

Dosen Pembimbing I

Rizal Ruben Manullang, Dosen Prodi Manajemen STIE-IBEK Pangkalpinang

Dosen Pembimbing II

Published

2019-11-01

How to Cite

Tie, A., Panjaitan, F., & Ruben Manullang, R. (2019). ANALISIS PERENCANAAN DAN PENGENDALIAN PERSEDIAAN OBAT BPJS FAST MOVING BERDASARKAN METODE KONSUMSI DIKOMBINASIKAN DENGAN ANALISIS ABC DAN REORDER POINT (Studi Kasus Pada Instalasi Farmasi Rumah Sakit Bakti Timah Pangkalpinang). Jurnal Akuntansi Bisnis Dan Keuangan, 6(2), 1–8. Retrieved from https://e-jurnal.stie-ibek.ac.id/index.php/JABK/article/view/80

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