PERANAN ECONOMIC ORDER QUANTITY (EOQ) DAN JUST IN TIME (JIT) DALAM PENGENDALIAN PERSEDIAAN PADA UD.RISMA JATI MANDIRI
Abstract
ABSTRACT
The research objective is to see the ordering of raw materials at UD. Risma Jati Mandiri can be applied to the EOQ and JIT methods. The results are analyzed and compared using two inventory systems, namely EOQ and JIT to minimize the total cost of inventory and the risk of loss from inventory procurement. Descriptive quantitative approach is the method used in this study. Meanwhile, the data collection techniques used were field studies and literature studies. The EOQ formula, safety stock, reorder, and JIT formula are the data analysis techniques used. The results obtained from the research prove that the EOQ formula and the JIT formula can work appropriately and efficiently than the policies carried out by UD. Risma Jati Mandiri. Between the EOQ and JIT methods, the JIT method has greater efficiency when viewed from the amount of the total cost of raw material inventory and the amount of cost savings, so as to minimize inventory costs and the risk of loss due to the procurement of raw materials, when compared to the company's total inventory costs.
Downloads
References
DAFTAR PUSTAKA
Heizer Jay dan Barry Render. 2010. Manajemen Operasi. Edisi Kesembilan, Buku Satu. Jakarta: Salemba Empat
Herjanto, Eddy. 2010. Manajemen Operasi. Edisi Revisi. Jakarta: Gramedia.
Hwihanus, Ratnawati T., & Yuhertiana I. (2019). “Analisis Pengaruh Fundamental Makro dan Fundamental Mikro Terhadap Struktur Kepemilikan, Kinerja Keuangan, dan Niali Perusahaan pada Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia”. Business and Finance Journal, Vol 4, No.1.
Saragi, G. L. (2012). “Analisis Pengendalian Persediaan Bahan Baku Daging dan Ayam Dengan Menggunakan Metode Economic Order Quantity (EOQ) Pada Restoran Steak Ranjang Bandung”. Jurnal Universitas Telkom Bandung.
Sartono, Agus. 2010. Manajemen Keuangan Teori dan Aplikasi. Edisi 4. Yogyakarta: BPFE.
Witjaksono, Armanto.2013. Akuntansi Biaya (Edisi Revisi). Yogyakarta: Graha Ilmu.
Zakaria, F. (2016). “Pengendalian Persediaan Bahan Baku Pasir Silika Menggunakan Metode Economic Order Quantity (EOQ) (Studi Pada CV. Bumi Silika Jaya)”. Jurnal Ilmiah Mahasiswa FEB, 4(2).
Yasin, Muhammad. "Analysis of Regional Original Revenues and Routine Expenditures on Regional Financial Performance in East Java Regencies and Cities." Jurnal Mantik 3.4 (2020): 64-69.
Yasin, Muhammad. "Analisis Pendapatan Asli Daerah dan Belanja Pembangunan terhadap Pertumbuhan Ekonomi di Kabupaten/Kota Jawa Timur." COSTING: Journal of Economic, Business and Accounting 3.2 (2020): 465-472.
YASIN, MUHAMMAD. "ANALISIS TINGKAT PENDAPATAN ASLI DAERAH (PAD) PADA KINERJA KEUANGAN DAERAH TERHADAP PERTUMBUHAN EKONOMI DI PROVINSI JAWA TIMUR."
Yasin, Muhammad. "Analysis Of Regional Original Income Levels In Regional Financial Performance On Economic Growth In East Java Province." Archives of Business Research (ABR) 7.10 (2019).
Yasin, Muhammad, Slamet Riyadi, and Ibrahim Ingga. "Analisis Pengaruh Struktur Apbd Terhadap Kinerja Keuangan Daerah Dan Pertumbuhan Ekonomi Di Kabupaten Dan Kota Se-Jawa Timur." Jurnal Ekonomi & Bisnis (2017): 493-510.
Authors whose manuscript is published will approve the following provisions:
- The right to publication of all journal material published on the JEA17: Jurnal Ekonomi Akuntansi website is held by the editorial board with the author's knowledge (moral rights remain the property of the author).
- The formal legal provisions for access to digital articles of this electronic journal are subject to the terms of the Creative Commons Attribution-ShareAlike (CC BY-SA) license, which means JEA17: Jurnal Ekonomi Akuntansi reserves the right to store, modify the format, administer in the database, maintain and publish articles without requesting permission from the Author as long as it keeps the Author's name as the owner of Copyright.
- Printed and electronically published manuscripts are open access for educational, research, and library purposes. In addition to these objectives, the editorial board shall not be liable for violations of copyright law.