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Journal : Jurnal Akuntansi

KOMPARASI METODE ECOMOMIC ORDER QUANTITY DAN JUST IN TIME TERHADAP EFISIENSI BIAYA PERSEDIAAN Putri Lestari; Dedi Darwis; Damayanti Damayanti
Jurnal Akuntansi Vol 7 No 1 (2019): JURNAL AKUNTANSI VOL. 7 NO. 1 JUNI 2019
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

Solo Rambak Crackers Factory is a home industry. The production process often occurs problems with raw material supplies. If the supply of raw materials in the form of oil is stored for a long period of time and used repeatedly, the problem that occurs is that the oil will experience discoloration, odor and is not good for food that is managed with the oil. This causes the company to be faced with the amount of raw material inventory costs. The purpose of this study is to make an application to compare the calculation of raw material inventory and test which method is appropriate to be implemented in the company in terms of the cost efficiency aspects of inventory. The method used in this study is the Economic Order Quantity (EOQ) and Just In Time (JIT) methods. This raw material inventory calculation is used to minimize inventory costs. To get the maximum results and the right calculation in accordance with the formulas that are set, it requires a comparative system between computer-based EOQ and JIT methods in order to get detailed and accurate results on the calculation and comparison of the results of the value of the raw material inventory. The existence of this comparative system no longer needs to manually calculate and compare values ​​using only the system. From the results of the comparison of the two methods, in an effort to increase the efficiency of raw material inventory costs, the company can use the Just In Time method, purchases are made in small quantities and shipments are in scale, so as to reduce the occurrence of storage costs.
Co-Authors , Magdalena A. Jauhar Fuad Abbas Sofwan Matlail Fajar Abdul Rahman Agustina, Eria Ahmad Taufiq Ahmad Zaki Aida Wafiq Nahda Aisyah Sunarwan Akhtob Al Ansori alfi syahrina hidayat Alfriana Mega Driantika Alisya Pramesti Alvi Ratna Yuliana Andys Tiara Aprilia Diva Fatikha Salsabila Asep Purwo Yudi Utomo Bambang Sapto Hutomo Brigita Berlian Damayanti, Damayanti Dedi Darwis Derizka Inva Jaswita Dessy Nurfiani Dianatus Syafa'atul Maulida Dika Bayu Sigit Prabowo Dimas Arga Sadewa Dwiana Asih Wiranti Edison Siregar Eka Lokaria Eka Safitri Eko Ahmad Riyanto Eric Khanafi Ihsana Erlin Erna Zumrotun Ester Talenta Novjalia Marbun Fadillah Dea Ramadan Febriani Putri Lestari Hana Zaita Alhuwaida Hansen Rusliani Harmoko Harmoko Hirza Ainin Nur I Gusti Ketut Adi Winata Icca Narayani Imelita Rahyuni Ritonga Irfanda Kurniawan Irwan Iskandar Izza Afkarina Fauziyyah Jamaludin Jamaludin Jamilah, Sri Joko Dwi Avianto Kesia Datubara Lasma Rina Efrina Sinurat Liberty Liberty Linda Ikawati Luluk Cahyanti Maharani Imbanagara Marbun, Agnes Silvina Marwan Asri Maulana Syarif Hidayatullah Meilinda Sapta Dika Mellyani Eprilia Yusuf Metta audhya gotami Mochammad Reza Adiyanto Moh.Hafizh Abdulloh Mohamad Romadlon Muh. Watif Massauna Muhamad Haryanto Nabila Mahfudhotin Ismailia Nabila Puti Cahyani nadhila hasibuan Napa Ngatmini Ngatmini Nugroho Aji Norcahyo Nurhadi Nurhadi Nurrahma Sari Putri Nurul Afidah Nurul Hidayah Nurul Thoyibatul Fathonah Olivia Tri Monica Pujiati, Eny Purwoko . R.Djayendra Dewa Rafika Ferdiana Ristanti Ramadani, Suci Reni Hariyanti Ridwan Melay Rifki Amtenar Rika Sugiarti Ririn Indriani Riska Yulandari Rosdiana Mulihatul. H salsabila nazuha Satidasar Halawa Shela Alfrida Shella Apriliani Siti Annisaa Sitti Aisyah Sonia Rahma Laila Sri Dweni Astuti Sri Hajijah Purba Sri Purwanti Ariani Sugeng Priyanto Susi Susantiy Susilawati Syahrul R, Syahrul Syapitri, Henny Syariful Hidayat Syifa Aulia Tatia Alvina Tiara Saputri Tugiman Tugiman Vera Fitriana Wasti Reviandani Yani Maulita yasmin novithaharah suprianto YULIA RAHMAWATI