{"title":"在万隆AL MA soem药店使用的药物信息系统的发展中","authors":"Encep Supriatna","doi":"10.32627/INTERNAL.V1I1.29","DOIUrl":null,"url":null,"abstract":"Al Ma'soem pharmacy headquartered at Jl. Horse Race No. 46 Arcamanik Bandung, currently has 17 branches of pharmacies spread across several cities and regencies in West Java, including Bandung, Sumedang, Majalengka, Garut, and Cianjur. Good governance system makes Apotek Al Ma'soem grow and develop rapidly in several cities and districts in West Java. In the sales system has been supported with adequate information technology, so that drug sales services can be done effectively. The method used to assess the supply of drugs in pharmacies is to use the last price method. The impact of the application of the method of inventory value becomes unreal because the price used to assess the inventory is not the actual cost, but the last price entered. Likewise, the gross profit generated by the system becomes unreal because the gross profit generated by the system is not the difference between the selling price and the acquisition price, increment the difference between the selling price and the last price. This will certainly make it difficult for the financial section to calculate and make adjusting entries because there will be differences between cash flow reports with inventory reports, purchases and sales generated by the system.The purpose of this research is to develop inventory system using FIFO (First In First Out) model, which is to assess inventory according to its cost. The goal is to generate inventory reports and real gross sales income, making it easier for the financial section in preparing financial statements and minimize the occurrence of financial fraud. The system development method used is a prototype with the stages of collecting all the needs, building prototyping, prototyping evaluation, encoding the system, testing the system, evaluating the system, and using the system.The development of this system can result in reports of drug supplies and real gross earnings so as to minimize the occurrence of financial fraud resulting from the difference in nominal value of money with the value contained in the report, as well as facilitate and streamline the work of the financial section in loading financial statements.","PeriodicalId":421147,"journal":{"name":"INTERNAL (Information System Journal)","volume":"26 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2018-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"PENGEMBANGAN SISTEM INFORMASI PERSEDIAAN OBAT MENGGUNAKAN MODEL FIRST IN FIRST OUT DI APOTEK AL MA’SOEM BANDUNG\",\"authors\":\"Encep Supriatna\",\"doi\":\"10.32627/INTERNAL.V1I1.29\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Al Ma'soem pharmacy headquartered at Jl. Horse Race No. 46 Arcamanik Bandung, currently has 17 branches of pharmacies spread across several cities and regencies in West Java, including Bandung, Sumedang, Majalengka, Garut, and Cianjur. Good governance system makes Apotek Al Ma'soem grow and develop rapidly in several cities and districts in West Java. In the sales system has been supported with adequate information technology, so that drug sales services can be done effectively. The method used to assess the supply of drugs in pharmacies is to use the last price method. The impact of the application of the method of inventory value becomes unreal because the price used to assess the inventory is not the actual cost, but the last price entered. Likewise, the gross profit generated by the system becomes unreal because the gross profit generated by the system is not the difference between the selling price and the acquisition price, increment the difference between the selling price and the last price. This will certainly make it difficult for the financial section to calculate and make adjusting entries because there will be differences between cash flow reports with inventory reports, purchases and sales generated by the system.The purpose of this research is to develop inventory system using FIFO (First In First Out) model, which is to assess inventory according to its cost. The goal is to generate inventory reports and real gross sales income, making it easier for the financial section in preparing financial statements and minimize the occurrence of financial fraud. 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引用次数: 0
摘要
总部设在Jl的Al Ma'soem药房。赛马第46号阿卡马尼克万隆,目前在西爪哇的几个城市和县有17家分店,包括万隆、苏迈当、马雅伦卡、加鲁特和香珠尔。良好的治理体系使Apotek Al Ma'soem在西爪哇的几个城市和地区迅速成长和发展。在销售系统中已经有了足够的信息技术支持,使药品销售服务能够得到有效的开展。评估药店药品供应情况的方法是采用末价法。由于用于评估库存的价格不是实际成本,而是最后输入的价格,因此应用库存价值法的影响变得不真实。同样,制度产生的毛利也变得不真实,因为制度产生的毛利不是销售价和收购价之间的差额,而是增加了销售价和最后价格之间的差额。这肯定会使财务科难以计算和编制调整分录,因为现金流量报告与系统生成的库存报告、购进和销售报告之间存在差异。本研究的目的是利用先进先出(FIFO)模型开发库存系统,即根据库存成本对库存进行评估。目标是生成库存报告和实际销售总收入,使财务部门更容易编制财务报表,并尽量减少财务欺诈的发生。所使用的系统开发方法是一个原型,包括收集所有需求、构建原型、原型评估、编码系统、测试系统、评估系统和使用系统等阶段。这一系统的发展可以产生药物供应和实际毛收入的报告,从而尽量减少由于货币的名义价值与报告所载价值不同而造成的财务欺诈的发生,并便利和简化财务科在编制财务报表方面的工作。
PENGEMBANGAN SISTEM INFORMASI PERSEDIAAN OBAT MENGGUNAKAN MODEL FIRST IN FIRST OUT DI APOTEK AL MA’SOEM BANDUNG
Al Ma'soem pharmacy headquartered at Jl. Horse Race No. 46 Arcamanik Bandung, currently has 17 branches of pharmacies spread across several cities and regencies in West Java, including Bandung, Sumedang, Majalengka, Garut, and Cianjur. Good governance system makes Apotek Al Ma'soem grow and develop rapidly in several cities and districts in West Java. In the sales system has been supported with adequate information technology, so that drug sales services can be done effectively. The method used to assess the supply of drugs in pharmacies is to use the last price method. The impact of the application of the method of inventory value becomes unreal because the price used to assess the inventory is not the actual cost, but the last price entered. Likewise, the gross profit generated by the system becomes unreal because the gross profit generated by the system is not the difference between the selling price and the acquisition price, increment the difference between the selling price and the last price. This will certainly make it difficult for the financial section to calculate and make adjusting entries because there will be differences between cash flow reports with inventory reports, purchases and sales generated by the system.The purpose of this research is to develop inventory system using FIFO (First In First Out) model, which is to assess inventory according to its cost. The goal is to generate inventory reports and real gross sales income, making it easier for the financial section in preparing financial statements and minimize the occurrence of financial fraud. The system development method used is a prototype with the stages of collecting all the needs, building prototyping, prototyping evaluation, encoding the system, testing the system, evaluating the system, and using the system.The development of this system can result in reports of drug supplies and real gross earnings so as to minimize the occurrence of financial fraud resulting from the difference in nominal value of money with the value contained in the report, as well as facilitate and streamline the work of the financial section in loading financial statements.