Analisis Kuantitatif Terhadap Efisiensi Siklus Persediaan dan Pergudangan Serta Implikasi Audit pada Pt Kimia Farma Tbk
DOI:
https://doi.org/10.31004/joecy.v5i3.5237Keywords:
Audit, Efisiensi Inventori, Gross Profit Margin, Industri Farmasi, Inventory TurnoverAbstract
Penelitian ini mengkaji efisiensi operasional siklus persediaan dan pergudangan pada PT Kimia Farma Tbk, dengan latar belakang pentingnya manajemen persediaan di industri farmasi yang diatur secara ketat. Tujuan penelitian ini adalah menganalisis secara kuantitatif efektivitas pengelolaan persediaan dan implikasi auditnya. Penelitian menggunakan pendekatan kuantitatif deskriptif dan studi kasus, dengan data sekunder berupa laporan keuangan tahunan periode 2020–2023. Populasi dan sampel meliputi data persediaan, penjualan, HPP, dan laba kotor setiap tahun. Analisis dilakukan melalui rasio keuangan utama: Inventory Turnover, Days in Inventory, dan Gross Profit Margin. Hasil penelitian menunjukkan efisiensi yang fluktuatif, terutama penurunan tajam di tahun 2022 dan pemulihan di tahun 2023. Temuan ini menyoroti tantangan manajemen stok, risiko audit, serta perbaikan kontrol internal. Penelitian menyimpulkan perlunya digitalisasi, evaluasi persediaan secara berkala, dan penguatan audit untuk mendukung pelaporan keuangan dan kinerja operasional yang optimal.
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