use strict;
use warnings;

my $order = 0;
my %names = ();
while( <DATA> )
{
    my( $name, $value ) = split;
    $names{ $name }->{ order } = ++ $order
       unless exists $names{ $name };
    push @{ $names{ $name }->{ values } }, $value;
}

print do
   {
       local $" = q{,};
       qq{$_ @{ $names{ $_ }->{ values } }\n};
   }
   for sort
       {
           $names{ $a }->{ order } <=> $names{ $b }->{ order }
       }
       keys %names;

__END__
jim  14
john 23
ernest 38
matilda 43
jim 34
ernest 27
john 44
matilda 22

##</code><code>##

jim 14,34
john 23,44
ernest 38,27
matilda 43,22