Implementation of Shariah Management Audit to Enhance Economic Efficiency and Financial Health in Pharmacies

Rustan Rustan; Syamsuddin Syamsuddin; Idrawahyuni Idrawahyuni; Nurjanna Nurjanna; Andi Arwinny  Asmasary; Sheila  Kusumaningrum; Andi Arifwangsa Adiningrat

doi:10.37385/ijedr.v5i6.6902

Authors

Rustan Rustan Universitas Muhammadiyah Makassar
Syamsuddin Syamsuddin Universitas Muhammadiyah Makassar
Idrawahyuni Idrawahyuni Universitas Muhammadiyah Makassar
Nurjanna Nurjanna STIE Tri Darma Nusantara
Andi Arwinny Asmasary Universitas Muhammadiyah Makassar
Sheila Kusumaningrum Universitas Khairun
Andi Arifwangsa Adiningrat Universitas Muhammadiyah Makassar

DOI:

https://doi.org/10.37385/ijedr.v5i6.6902

Keywords:

Sharia Management Audit, Health, Finance, Pharmacy

Abstract

Challenges and obstacles faced by Pharmacies such as inventory management, human resource management, and operational cost efficiency are often obstacles in achieving these goals. This study aims to analyze the implementation of sharia management audits in operational efficiency in pharmacies, improve financial health and propose strategic recommendations to identify possible obstacles, future development. This study uses a descriptive research type with a qualitative data analysis method. Data collection techniques are carried out by observation, literature review, and interviews with Pharmacy informants. The results of this study indicate that sharia management audits improve operational efficiency and financial health of pharmacies through waste identification, stock management, transparency of financial reports, and revenue optimization. Strategic recommendations include staff training, sharia-based guidelines, digital technology, and policy support.

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