Analysis of the Current Ratio of Drug Stock Inventory in Pharmaceutical Management in the Context of Pharmacoeconomics at the Pharmacy

Yuneka Saristiana; Fendy Prasetyawan; Muhammad Nurul Fadel; Emma Jayanti Besan; Ratna Mildwati

doi:10.55927/mijb.v1i1.11

Authors

Yuneka Saristiana Universitas Kadiri
Fendy Prasetyawan Universitas Kadiri
Muhammad Nurul Fadel Universitas Muhammadiyah Kudus
Emma Jayanti Besan Universitas Muhammadiyah Kudus
Ratna Mildwati STIKes Ganesha Husada

DOI:

https://doi.org/10.55927/mijb.v1i1.11

Keywords:

Current Ratio; Drug Stock Inventory; Pharmacoeconomics

Abstract

This study analyzes the current ratio of drug stock inventory in pharmaceutical management at Apotek Gembleb Farma, Kabupaten Trenggalek, conducted in August 2024. The research aims to evaluate the pharmacy's short-term financial liquidity and explore opportunities for improving asset utilization within the framework of pharmacoeconomics. Data were collected from the pharmacy's financial records, focusing on current assets and current liabilities. The findings reveal that the total current assets amount to Rp 45,000,000, while the current liabilities are Rp 12,000,000, resulting in a current ratio of 3.75. This indicates that the pharmacy has Rp 3.75 in current assets for every Rp 1 of short-term liabilities, reflecting a strong liquidity position. While this ratio exceeds the standard benchmark of 2.0, it also raises concerns about potential overstocking of drug inventory and underutilization of financial resources

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