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DIAN NURINA MIJIL PAWESTI Pengarang Apt. M. Rizky Arif, M.Farm Dosen Pembimbing 1

Pharmacy is an institution which in its implementation has two functions, namely as a health service unit (patient oriented) and a business unit (profit oriented). The function of a pharmacy as a business unit, a pharmacy aims to make a profit. These profits will be obtained if a pharmacy has good drug inventory management. The ABC Analysis method is one of the evaluation methods used in managing pharmaceutical preparations by making groups or classifications based on value ratings from the highest to the lowest value. The purpose of this study was to determine the accuracy of planning with the ABC Analysis Method at the Kimia Farma Wiyung 2 Pharmacy for the period September 2023 - October 2023. This study uses a type of non-experimental research with descriptive analysis using quantitative and qualitative data and retrospective data collection. The average percentage of planning accuracy in September 2023 with October 2023 shows that in September 2023 the average planning accuracy was 67.17% and in October 2023 the average planning accuracy was 77.58% so that the planning accuracy results were still below the indicator value. The average percentage of planning deviations in September 2023 amounted to 32.28%, exceeding the set standard value. While in October 2023 the average percentage of planning deviations of 22.42% is within the range of standard values set. The accuracy of planning for antibiotics, antiviral and anti- fungal drugs carried out using the ABC Analysis method in September 2023 and October 2023 can be stated as inappropriate and the realization of procurement carried out still deviates from the planning made. Keywords: Evaluation of Planning Accuracy, ABC Analysis Method