Salma Salsabila
Universitas Merdeka Pasuruan

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Analisis Pengendalian Persediaan dengan Metode ABC pada MSH Otomotif Pasuruan Salma Salsabila; Sri Hastari; Vita Fibriyani
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 3 No. 4 (2026): Agustus : Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/ymwdjv37

Abstract

This study was motivated by the absence of an inventory classification system based on sales contribution levels at MSH Otomotif Pasuruan, resulting in a uniform approach to stock control. This situation led to stockouts for certain high-demand products. The study aims to analyze inventory control using the ABC method and to classify spare parts based on their annual usage value. A quantitative descriptive method employing ABC analysis was used. Data regarding 2026 product sales and prices were obtained through observation, interviews, documentation, and a literature review. The analysis involved calculating annual usage values, value percentages, and cumulative values. The results indicate that out of 100 inventory items, 43 fall into Category A, contributing 79.54% of the total value and thus representing the top priority for inventory control. Thirty-three items fall into Category B, contributing 15.67% and requiring periodic control, while 24 items fall into Category C, contributing 4.79% and requiring only simple management. Implementing the ABC method enables MSH Otomotif Pasuruan to establish inventory control priorities more effectively and efficiently, thereby minimizing stockout risks and optimizing stock management