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All Journal JURNAL PERSPEKTIF BEA DAN CUKAI Jurnal Riset Terapan Akuntansi
Amodha, Javas Hasthoka
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Economics, Econometrics & Finance

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COMPARATIVE OF EXCISE STAMP PROCUREMENT USING EOQ AND JIT METHODS Purnomo; Amodha, Javas Hasthoka
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17431795

Abstract

This study aims to compare the efficiency of the Economic Order Quantity (EOQ) and Just in Time (JIT) methods in managing the procurement of excise stamps at PR. Bako Gayo, a cigarette factory in Central Aceh. Using a quantitative descriptive approach, data were obtained through documentation from the SAC Online system and analyzed using EOQ and JIT models to calculate optimal order quantity, order frequency, and total inventory cost. The results show that the EOQ method produced a total inventory cost of Rp 259,272.73, while the JIT method resulted in a significantly lower cost of Rp 97,995.88. These findings indicate that JIT provides greater cost efficiency by minimizing order frequency and holding costs while ensuring compliance with excise regulations. The results confirm previous empirical research highlighting the superiority of JIT in optimizing inventory management under inflationary and regulatory constraints. Based on the research findings, it is recommended that PR. Bako Gayo implement the Just in Time (JIT) method as the primary strategy for procuring excise stamps, as it has proven to be more efficient than the EOQ method. The implementation of JIT needs to be supported by strong coordination with suppliers and an integrated digital inventory monitoring system to ensure smooth production and compliance with excise regulations. This study contributes theoretically by extending inventory management analysis to regulated industries and provides practical and policy insights for improving efficiency in the tobacco sector. Keywords: Economic Order Quantity (EOQ), Just in Time (JIT), inventory management, excise stamps, cost efficiency
ANALISA STATISTIK DESKRIPTIF PENYERAPAN DANA BAGI HASIL CUKAI HASIL TEMBAKAU (DBH CHT) OLEH PEMERINTAH DAERAH PADA TAHUN ANGGARAN 2021 – 2023 Amodha, Javas Hasthoka; Purnomo
JURNAL PERSPEKTIF BEA DAN CUKAI Vol. 9 No. 1 (2025): JURNAL PERSPEKTIF BEA DAN CUKAI
Publisher : Unit Penerbitan Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpbc.v9i1.3226

Abstract

The Tobacco Excise Sharing Fund (DBH CHT) constitutes a portion of the financial allocations transferred from the central government to local governments, which are determined based on a specific percentage of state revenue derived from excise taxes generated within their respective regions. The establishment of DBH CHT is mandated by the prevailing Excise Law. The deployment of DBH CHT has been meticulously regulated to facilitate various programs across several domains, including the health sector, community welfare sector, law enforcement sector, and additional activities. Enhancing the efficacy of DBH CHT utilization is imperative to meticulously monitor the budget absorption associated with DBH CHT. This study endeavors to ascertain the effectiveness of DBH CHT absorption by Local Government entities. The research methodology employed is descriptive statistics coupled with a quantitative approach. The data utilized comprises secondary data reflecting the realization of DBH CHT utilization by Local Governments throughout Indonesia during the period from 2021 to 2023. The findings indicated that budget absorption falls within the moderately effective category, specifically within the range of 70% to 90%. Regarding the deployment of DBH CHT in the law enforcement sector, it has not been utilized to its full potential, as evidenced by a budget absorption rate of merely 50% in 2021. Conversely, for activities in other sectors, such as the health sector, the community welfare sector, and various other activities, the absorption rates are relatively effective, falling within the range of 70% to 90%.
Co-Authors Purnomo