Recording Inventory Using the Perpetual Method (Case Study on Medicines for Laying Hens CV. Bumi Indah Group)

Arif Wahyudi; Endah Masrunik; Henni Indarriyanti

doi:10.55927/fintech.v3i3.90

Authors

Arif Wahyudi Universitas Islam Balitar
Endah Masrunik Universitas Islam Balitar
Henni Indarriyanti Universitas Islam Balitar

DOI:

https://doi.org/10.55927/fintech.v3i3.90

Keywords:

Inventory Recording, Perpetual Method, Laying Hen Medicine, CV. Bumi Indah Group, Case Study

Abstract

This study aims to analyze the inventory recording system implemented by CV. Bumi Indah Group, especially in the management of medicines for laying hens, and to evaluate the effectiveness of the perpetual method in recording inventory transactions continuously. The approach used is a case study with a descriptive qualitative method, supported by primary data in the form of interview results and internal company documentation. The results of the study show that the company has used the perpetual method in recording inventory, where every incoming and outgoing transaction is directly recorded in the system. The application of this method provides significant benefits, including ease in monitoring stock availability in real-time, increased recording accuracy, and efficiency in controlling drug use. This method has proven effective even though it is implemented without a sophisticated digital system, relying on structured and disciplined manual recording. This finding is in line with previous research stating that the perpetual method is suitable for industries that have fast inventory rotation and require accurate information. However, the results of this study also refute the assumption that the method can only be applied by large companies, because in practice, CV. Bumi Indah Group as a medium-sized business is able to implement it optimally. This study recommends the application of the perpetual method for other livestock business actors as an effective and sustainable inventory control strategy.

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