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Brawijaya University
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Journal : Interdisciplinary Social Studies

 1 
Cost Efficiency Analysis of Oyster Mushroom Baglogs’ Raw Material Inventory in CV. DA Jannah, Lu'lu'ul; Yuswita, Effy; Riana, Fitria Dina
Interdisciplinary Social Studies Vol. 2 No. 7 (2023): Special Issue
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v2i7.435

Abstract

Background: Oyster mushrooms are famous for having many benefits, in addition to being used as a nutrient-filled food ingredient can also be trusted since a long time ago as a traditional medicine. Aim: This study aims to describe the inventory control carried out for baglog raw materials, analyze the optimal baglog raw material inventory costs using the JIT and EOQ methods, determine the efficiency of inventory costs and recommend more appropriate methods and purchasing quantities. Method: This study uses the JIT and EOQ methods for data analysis. Findings: The results showed that the control of baglog raw material inventory still uses conventional methods, the company determines the quantity of raw material purchases by doing a breakdown. The optimal baglog raw material inventory cost using the EOQ method is Rp 6.055.453, when using the JIT method, it is Rp 5.185.075. Inventory cost efficiency using the JIT method is 29%, when using the EOQ method, the inventory cost efficiency is 17%. The recommended method given is the JIT method because it is more efficient and has been adapted to the company's conditions.
Co-Authors Abdul Wahib Muhaimin Abdul Wahib Muhaimin Afifah, Triwinda Nur Ahmad Yusuf Ajeng Uswatun Hasanah Ajeng Uswatun Hasanah Alia Fibrianingtyas Anam, M. Khairul Andrean Eka Hardana Andrean Eka Hardana Andri Prastiwi Anisa Aprilia Anisa Aprilia Aprilliza Naura Arif Yustian Maulana Noor ARINDA EMILIA PUTRI Atma Gunawan Aulia, Syifa Az Zahra, Wara' Geffa Betty Nur Indah Sari Budi Setiawan Budi Setiawan Budi Setiawan Budi Setiawan Budi Setiawan Budi Setiawan Budi Setiawan Deana Aulia Juvitasari Deny Meitasari Destyana Ellingga Pratiwi Devi Farah Azizah Dina Novia Priminingtyas Djoko Koestiono Djoko Koestiono Djoko Koestiono Djoko Koestiono Dwi Febrianty Nabila Dwi Laila Maulida Dwi Laila Maulida Dwi Retno Andriani Edi Dwi Cahyono EFFY YUSWITA EFFY YUSWITA Ema P. Yunita Ernita Dian Puspasari Febdya Nur Wahyu Nandita Fendik Andriyanto Hardana, Andrean Eka Hartati Wahyuningtyas, Agustina Shinta Heptari Elita Dewi Heru Santoso Hery Toiba Ika Puspitasari Ikbal Hardiyanto Illahi, Rhochmad Wahyu Imaniar Ilmi Pariasa ISTIKHOMAH Jannah, Lu'lu'ul Jihad, Fajri Dhaniar Mohammad Juvitasari, Deana Aulia Karunia, Karunia Khusnaini, Hijriyatul Kristoforus Farian Waringga Kristoforus Farian Waringga Kurniawan, Zeki Lutfia Febri Mirna Gitayatna Muhamad Zainudin Mutiara Novitaria Sipayung Noor, Arif Yustian Maulana Novi Haryati Novi Haryati Novita Kartika Kusuma Wardani Nugroho, Tri Wahyu Nuhfil Hanani Nurwijayanti Parlindungan, Soaniton David Stefanus Pratiwi, Laeli Ana Slavia Puteri, Alya Salsabila Putri, Della Aprilia Danaparamita Rachman Hartono Rachman Hartono Rahman, Moh. Shadiqur Ramadhani, Mirza Rini Mutisari Riska Ayu Febriana Riyanti Isaskar Romadhoni, Lia Fadlilati Rosihan Asmara Rossi Primalia Safitri Ruhkmauddin, Likin Sari, Betty Nur Indah Sa’adah, Siti Lailatus Silvana Maulidah Siti Asmaul Mustaniroh Suhendra, Frisca Sari Sujarwo Syafrial Syarif, Hilmi Dzakwan Usda Kristina Tassariya Usmanisa, Maslikhatur Rodiyah Sita Wenny Bekti Sunarharum Wiwit Widyawati Yusti Mauriska Choirunnisa Yuswita, Effy