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All Journal Jurnal Akuntansi Kompetif
Purba, Riska Anggita
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Economics, Econometrics & Finance

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ANALISIS STRATEGI MANAJEMEN INVENTARIS DAN PERSEDIAAN DENGAN PERBANDINGAN MODEL EOQ DAN JUST IN TIME DALAM MENINGKATKAN EFISIENSI OPERASIONAL PERUSAHAAN MANUFAKTUR Simanullang, Renova; Purba, Riska Anggita; Saribu, Ardin Dolok; Sinaga, Sastri; Silaban, Rahmat; Waruwu, Emmuel Prayer; Sitompul, Tanti
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2259

Abstract

The main objective of this paper is to analyze inventory and supply management strategies by comparing two main approaches, namely Economic Order Quantity (EOQ) and Just In Time (JIT), in an effort to improve the operational efficiency of manufacturing companies. In the context of the industrial revolution and the pressure of globalization, inventory management becomes a key element in supporting the continuity of production and competitiveness of companies. EOQ offers efficiency through calculating optimal order quantities to reduce total inventory costs, while JIT emphasizes the elimination of waste by arranging the arrival of raw materials on time. This paper uses a literature study method to examine inventory management theories and compare the advantages and disadvantages of the main journal with other comparative journals. The results of the study indicate that although EOQ is suitable for environments with stable demand, JIT is superior in dealing with rapid market dynamics, but requires strong infrastructure support and supplier relationships. In addition, this paper also highlights the importance of integrating information technology and human factors in inventory management. The limitations in the main journal lie in the absence of empirical validation and comprehensive system performance evaluation. Therefore, further research is needed with a quantitative approach and field studies to test the effectiveness of the strategy in practice. This paper is expected to be a strategic reference for academics, practitioners, and students in understanding and implementing adaptive and efficient inventory management.
ANALISIS PENGELOLAAN DAN AKUNTANSI DEPOSITO DALAM PERBANKAN: STUDI PADA DEPOSITO BERJANGKA, SERTIFIKAT DEPOSITO, DAN DEPOSITO ON CALL Hutasoit, Herna Saulinawaty; Br Nainggolan, Jestri Sumerdi; Purba, Riska Anggita; Simanjuntak, Sherlyna; Siallagan, Hamonangan
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2546

Abstract

This study aims to analyze the management and accounting of various types of deposits used in banking, namely time deposits, certificates of deposit, and call deposits. This study was conducted using a qualitative descriptive approach with reference to banking literature, OJK regulations, and accounting guidelines. The results show that each type of deposit has different characteristics, recording mechanisms, and operational implications. Time deposits have the characteristic of locking funds with a fixed interest rate, certificates of deposit are transferable, providing greater liquidity flexibility, while call deposits offer withdrawal flexibility with daily negotiable interest rates. The analysis also shows that accounting aspects such as liability recognition, interest calculation, recording maturity dates, extensions, and penalties have a significant impact on the bank's funding structure, liquidity, and profitability. This study confirms that a thorough understanding of the deposit mechanisms and recording is crucial for banks in maintaining funding stability, as well as for customers in determining deposit options that suit their needs and risk profiles.
Co-Authors Br Nainggolan, Jestri Sumerdi Hamonangan Siallagan Hutasoit, Herna Saulinawaty Nainggolan, Jestri Sumerdi Saribu, Ardin Dolok Silaban, Rahmat Simanjuntak, Sherlyna Simanullang, Renova Sinaga, Sastri Sitompul, Tanti Waruwu, Emmuel Prayer