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Astuty, Kamelia
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Journal : Jurnal Ilmiah Raflesia Akuntansi

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Analisis Persediaan Bahan Baku pada UMKM Kare-Kare Herna Doa Ibu di Kota Bengkulu Apriani, Denny; Afriani, Sulisti; Astuty, Kamelia
Jurnal Ilmiah Raflesia Akuntansi Vol 11 No 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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Abstract

This study aims to analyze the inventory of ubi madu (honey cassava) as the main raw material at UMKM Kare-Kare Herna Doa Ibu in Bengkulu City by applying the Economic Order Quantity (EOQ), Safety Stock (SS), and Reorder Point (ROP) methods. Data were obtained through documentation of raw material requirements, ordering costs, and storage costs from January to July 2025. The results show that the optimal order quantity (EOQ) is 757 kg with 7 orders in 7 months. The total inventory cost using EOQ is Rp286,479.5, lower than the previous policy of Rp598,313, resulting in savings of Rp311,833.5. Furthermore, the safety stock is 490 kg and the reorder point is 673 kg. Therefore, applying EOQ significantly reduces costs by nearly 50% while ensuring raw material availability for uninterrupted production. ​​​​​​​​​​ Keywords: Inventory, EOQ,Safety Stock, Reorder Point, UMKM
Co-Authors Abdul Rahman Agung, Kiemas Tando Ahmad Soleh Aji Sudarsono Amandari, Sevti Andreas, Rocky Apriani, Denny ARIF LESMANA Aswar Aswar Aulianisa, Nabela Bagas, Wayan Buana, Muhamad Rama fitra Effendi, Bahman Fitriano, Yun Hanila, Siti Hartati, Yeni Herlyaminda, Evi Hidayah, Nenden Restu Hutabarat, Kristia Elsa Yohana Ida Anggriani Irwandi, Abdurrahman Karona Cahya Susena, Karona Cahya Kristina, Nevianti Kurnia, Putri Kurniawan, Kimas Mohamad Akbar, Mohamad Neri Susanti Novitasari, Meise Nurzam, Nurzam Panjaitan, Klara Mega Utari Paramita, Tesi Pratama, Yoga Anugrah Putra, Kevin Arigi Putri, Lydia Gustina Rafiul, Zurry Saharani, Dea Sulisti Afriani, Sulisti Tambunan, Dennis Rydarto Tawakal, Anzori Tito Irwanto, Tito Vera, Nirta Wagini Wagini, Wagini Wahyuni, Reska Wati, Ina Sintia Wijaya, Ermy Yanti, Rina Trisna Yeni, Sela Rahma Yulita Sari