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Coffee Bean Inventory Analysis Using EOQ Method at Lujo Coffee Ardhi Arilla Syah; Asngadi Asngadi; Saharuddin Kaseng; Kadek Agus Dwiwijaya
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.4937

Purpose: This study aims to analyze the management of coffee bean inventory at Lujo Kopi through the application of the Economic Order Quantity (EOQ) method, with the primary objective of optimizing inventory costs and improving efficiency in small-scale business operations. Methodology: A descriptive quantitative approach was employed by collecting one year of historical data covering raw material demand, ordering costs, and holding costs. The EOQ formula was then applied to calculate the optimal order quantity, order frequency, safety stock, reorder point, and total inventory cost. Results: The analysis indicated that the EOQ method provides a more efficient outcome compared to the conventional system previously applied. The optimal order quantity was found to be 86 kg with an order frequency of seven times per year. Total inventory costs decreased significantly from Rp. 7,320,000 to Rp. 3,740,232, highlighting substantial efficiency improvements. Conclusion: The findings confirm that the EOQ method offers a systematic and effective approach to managing raw material inventory, ensuring cost efficiency and more reliable supply management for UMKM. Limitations: The scope of this study is limited to one type of raw material and one case of UMKM, thereby reducing the generalizability of the results to other industries or business types. Contribution: This research provides valuable practical insights for UMKM, demonstrating the importance of data-driven decision-making in inventory management and encouraging wider adoption of EOQ-based approaches to achieve sustainable efficiency.

Maintenance of Meat Grinding Machines at CV. Solo Indah in Palu City Musfara Kaharuddin; Asngadi Asngadi; Sulaeman Miru; Kadek Agus Dwiwijaya
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.5029

Purpose: This study analyzes the maintenance practices of meat grinding machines at CV Solo Indah in Palu City, focusing on preventive and corrective strategies, and provides recommendations to improve efficiency and reduce breakdowns. Methodology/Approach: Conducted over three months using a descriptive quantitative approach, the study employed direct observation, structured interviews, and documentation. Machine components were evaluated using fishbone diagrams, cost analysis, and efficiency calculations with the formula TC = (F × RI) / (RO × P). Tools included maintenance records, interview guides, and Microsoft Excel. Results/Findings: All major components experienced at least one failure in 2024. The gearbox, machine frame, and feeder had the highest repair costs. The total maintenance cost was Rp13,674,500, with preventive maintenance accounting for 53.68% and corrective for 46.32%. This indicates a balanced and efficient maintenance system categorized as “very efficient” under industry benchmarks. Conclusions: CV Solo Indah implements both preventive and corrective maintenance effectively, though corrective costs remain relatively high. Prioritizing preventive actions for costly components like the gearbox can reduce overall expenses. Fishbone analysis identified root causes in manpower, machine, method, material, environment, and measurement aspects. Limitations: The study focuses on one company and a short 3-month period, limiting generalization to broader industry trends. Contribution: This research enriches industrial engineering and operations management literature, especially for SME-scale meat processing, by providing practical insights to enhance maintenance systems, lower costs, and increase productivity.

Strategi Pemasaran Unit Usaha Pada Badan Usaha Milik Desa (BUMDES) Di Desa Sikara Tobata Kecamatan Sindue Tobata Kabupaten Donggala Moh. Qadril Lasaib; Asngadi Asngadi; Harnida Wahyuni Adda
Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis Vol. 2 No. 2 (2023): Mei : Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupsim.v2i2.1284

BUMDes Sintuvu is a business institution that handles services, which was established in 2017, providing various types of services such as hand tractor rentals, pick-up car rentals, and rental of tunnel tents, chairs, reception tables, and wedding stages. The purpose of this research is to find a new marketing strategy for BUMDes Sintuvu Sikara Tobata Village. This research is a qualitative research. Methods of data collection through interviews and documentation. The result of this study is a marketing strategy through the marketing mix using the 4P’s (Product, Price, Place, Promotion). Conclusion The products/services of Sintuvu BUMDes were chosen so that the products implemented facilitate the needs of the community and do not compete with the community, Sintuvu BUMDes provide the best service to be accepted by the community and satisfying service.

Analysis of Rice Milling Machine Maintenance in The Bahagia Village Farmers' Group Moh Aidil Wahab; Syamsuddin; Asngadi; Suryadi Hadi
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.8905

This study aims to analyze the implementation of rice milling machine maintenance at the Bina Kasih Farmers Group in Bahagia Village, Palolo District, Sigi Regency. The research method used is a qualitative approach with data collection techniques through in-depth interviews with machine owners and operators and direct observation of the condition and maintenance activities of the rice milling machine. The results show that the Bina Kasih Farmers Group implements two types of machine maintenance: preventive maintenance and corrective maintenance. Preventive maintenance is carried out primarily at the beginning of the harvest season, including machine cleaning, lubrication, and component inspections, while corrective maintenance is carried out after damage occurs, such as replacing filters, drive belts, and husk fans. However, the implementation of maintenance is not supported by a regular and systematic schedule. Lack of attention to machine cleanliness during operation, limited access to spare parts, and a lack of human resources with technical skills are the main obstacles in machine maintenance. These conditions have an impact on machine performance decline, increased repair costs, and potential operational disruptions. Therefore, it is necessary to increase awareness of the importance of regular maintenance, develop a structured maintenance schedule, and strengthen human resource capacity to maintain machine performance and increase farmer group productivity in a sustainable manner.

Inbound Logistics, Conversion Operations And Outbound Logistics Activities at Kaledo Instant, Palu City Muh Rezki; Suryadi Hadi; Asngadi; Kadek Agus Dwiwijaya
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.8963

This study aims to describe and analyze the inbound logistics, conversion operations, and outbound logistics activities of the Kaledo Instan MSME in Palu City. This study uses a descriptive qualitative approach with data collection techniques through observation, in-depth interviews, and documentation to gain a comprehensive understanding of the logistics process and production operations. The results show that inbound logistics activities rely on local raw material supplies through online ordering, direct quality checks, and independent transportation using private vehicles. On the conversion operations side, the production process applies a make-to-order system with stages including preparation, cleaning, boiling, using a pressure cooker, steaming, drying, cooling, and packaging. And on the outbound logistics side, Kaledo Instan implements a direct distribution system without the involvement of third-party logistics actors. The main obstacle faced is limited human resources which impacts production capacity and operational efficiency. This study recommends optimizing production schedules, expanding the distribution network through strategic partnerships, and adding a workforce to increase capacity and operational sustainability.

The Role of Information Sharing and Trust on Supply Chain Performance among Culinary MSMEs in Palu City Stiven Thomas; Fatlina Zainuddin; Asngadi Asngadi; Kadek Agus Dwiwijaya
Journal of Economics and Management Scienties Volume 8 No. 2, March 2026
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i2.357

Supply chain performance remains a challenge for culinary MSMEs due to limited information sharing and trust among supply chain partners. This study aims to analyze the effect of information sharing and trust on supply chain performance among culinary MSMEs in Palu City using a quantitative approach. Primary data were collected from 60 owners and employees of culinary MSMEs through questionnaires, with respondents selected using non-probability purposive sampling, and analyzed using SPSS version 30.0. The results show that information sharing and trust individually have a positive and significant effect on supply chain performance, and simultaneously both variables also significantly influence the supply chain performance of culinary MSMEs in Palu City. These findings provide important practical implications for regional economic growth and MSME development, as strengthening information sharing and trust can enhance supply chain performance and support the formulation of sustainable economic development strategies. The novelty of this study lies in its specific focus on culinary MSMEs within the accommodation and food service provision sector, which has distinctive operational characteristics, thereby offering more contextual empirical evidence on the role of information sharing and trust in improving supply chain performance compared to prior studies that largely focused on large firms or MSMEs in general.

Coffee Bean Inventory Analysis Using EOQ Method at Lujo Coffee Ardhi Arilla Syah; Asngadi Asngadi; Saharuddin Kaseng; Kadek Agus Dwiwijaya
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.4937

Purpose: This study aims to analyze the management of coffee bean inventory at Lujo Kopi through the application of the Economic Order Quantity (EOQ) method, with the primary objective of optimizing inventory costs and improving efficiency in small-scale business operations. Methodology: A descriptive quantitative approach was employed by collecting one year of historical data covering raw material demand, ordering costs, and holding costs. The EOQ formula was then applied to calculate the optimal order quantity, order frequency, safety stock, reorder point, and total inventory cost. Results: The analysis indicated that the EOQ method provides a more efficient outcome compared to the conventional system previously applied. The optimal order quantity was found to be 86 kg with an order frequency of seven times per year. Total inventory costs decreased significantly from Rp. 7,320,000 to Rp. 3,740,232, highlighting substantial efficiency improvements. Conclusion: The findings confirm that the EOQ method offers a systematic and effective approach to managing raw material inventory, ensuring cost efficiency and more reliable supply management for UMKM. Limitations: The scope of this study is limited to one type of raw material and one case of UMKM, thereby reducing the generalizability of the results to other industries or business types. Contribution: This research provides valuable practical insights for UMKM, demonstrating the importance of data-driven decision-making in inventory management and encouraging wider adoption of EOQ-based approaches to achieve sustainable efficiency.

Maintenance of Meat Grinding Machines at CV. Solo Indah in Palu City Musfara Kaharuddin; Asngadi Asngadi; Sulaeman Miru; Kadek Agus Dwiwijaya
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.5029

Purpose: This study analyzes the maintenance practices of meat grinding machines at CV Solo Indah in Palu City, focusing on preventive and corrective strategies, and provides recommendations to improve efficiency and reduce breakdowns. Methodology/Approach: Conducted over three months using a descriptive quantitative approach, the study employed direct observation, structured interviews, and documentation. Machine components were evaluated using fishbone diagrams, cost analysis, and efficiency calculations with the formula TC = (F × RI) / (RO × P). Tools included maintenance records, interview guides, and Microsoft Excel. Results/Findings: All major components experienced at least one failure in 2024. The gearbox, machine frame, and feeder had the highest repair costs. The total maintenance cost was Rp13,674,500, with preventive maintenance accounting for 53.68% and corrective for 46.32%. This indicates a balanced and efficient maintenance system categorized as “very efficient” under industry benchmarks. Conclusions: CV Solo Indah implements both preventive and corrective maintenance effectively, though corrective costs remain relatively high. Prioritizing preventive actions for costly components like the gearbox can reduce overall expenses. Fishbone analysis identified root causes in manpower, machine, method, material, environment, and measurement aspects. Limitations: The study focuses on one company and a short 3-month period, limiting generalization to broader industry trends. Contribution: This research enriches industrial engineering and operations management literature, especially for SME-scale meat processing, by providing practical insights to enhance maintenance systems, lower costs, and increase productivity.

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