Quick Ratio Analysis in Stock of Drug Inventory in Pharmacy Services in Pharmacies

Fendy Prasetyawan; Yuneka Saristiana; Chandra Arifin; Abd Rofiq; Widhi Astutik

doi:10.55927/mijb.v1i1.10

Authors

Fendy Prasetyawan Universitas Kadiri
Yuneka Saristiana Universitas Kadiri
Chandra Arifin Akademi Kesehatan Arga Husada
Abd Rofiq Akademi Kesehatan Arga Husada
Widhi Astutik Institut Ilmu Kesehatan, Bhakti Wiyata Kediri

DOI:

https://doi.org/10.55927/mijb.v1i1.10

Keywords:

Quick Ratio; Liquidity; Current Assets; Current Liabilities; Inventory Management

Abstract

This study aims to analyze the financial liquidity condition of the Gembleb Farma Pharmacy, Trenggalek Regency using the Quick Ratio method. The data used includes current assets, drug inventory, and current liabilities from the financial statements for the period September 2024. The results showed that the value of current assets was IDR 45,000,000, drug inventory was IDR 15,000,000, and current liabilities were IDR 12,000,000. Based on the Quick Ratio calculation, a value of 2.5 is obtained. This value indicates that the Gembleb Farma Pharmacy has a very good ability to meet its short-term obligations without relying on drug inventory. The results of this study also show that drug inventory management in pharmacies is at an optimal level, so it does not burden cash flow. In addition, the low current liabilities reflect the pharmacy's minimal reliance on short-term debt. Surplus liquid assets provide flexibility for pharmacies to expand their business, improve services, and make investments in the future. This study concludes that the liquidity condition of Gembleb Farma Pharmacy is very healthy, as indicated by the Quick Ratio which is far above the ideal standard of 1.0

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