@article{EJA, author = {Yudha Rahadian Prathama and Siti Nurwahyuningsih Harahap}, title = { Strengthening Internal Controls Over Drug Inventory: Insights from a Case Study at PT ABC Pharmacy}, journal = {E-Jurnal Akuntansi}, volume = {35}, number = {3}, year = {2025}, keywords = {}, abstract = {This study aims to evaluate internal controls over drug inventory at PT ABC Pharmacy. PT ABC is a company operating in two business sectors: procurement of goods and property services, as well as healthcare. The healthcare sector is the largest contributor to the company's revenue; therefore, the company places primary focus on this area. Effective internal control over drug inventory is essential for ensuring availability, forecasting needs, and preventing overstocking or shortages of medications. Proper drug management in healthcare facilities is key to maintaining the quality of primary healthcare services. This research adopts a qualitative approach using a case study method. It includes literature reviews and interviews with relevant stakeholders to identify the causes of drug overstocking and to provide recommendations for addressing these issues. The findings reveal that PT ABC needs to make improvements, including incorporating drug inventory as a component in risk assessments and developing standard operating procedures (SOPs) for risks that are currently unmitigated. These measures are necessary to prevent inventory losses due to damage or expiration. Keywords: Internal Control; Supporting Inventories; Obsolescence; Palm Oil}, issn = {2302-8556}, url = {https://ojs.unud.ac.id/index.php/akuntansi/article/view/122350} }