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IMPLEMENTATION OF THE EOQ (ECONOMIC ORDER QUANTITY) METHOD IN INVENTORY CONTROL AT BENNY'S WHOLESALE STORE Maryanto; Tiara Lilis Surya; Cyntia Carolina; Haikal Kurniawan
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 11 No. 1 (2026): Februari
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v11i1.2730

Abstract

Unplanned inventory management can lead to excess stock and increased inventory costs. Based on 2024 data, Grosir Benny experienced a condition where incoming goods exceeded outgoing goods, indicating inefficient inventory control. This study aims to analyze inventory management before the implementation of the Economic Order Quantity (EOQ) method and to evaluate the effectiveness of EOQ in determining optimal order quantities. This research employs a quantitative descriptive method with instant noodle inventory as the object of study. The results show that the EOQ method produces an optimal order quantity of 24 cartons per order with 46 orders per year. The calculated safety stock is 42 cartons, and the reorder point is 49 cartons. The implementation of the EOQ method is considered more effective than the previous system, as it aligns order quantities with sales levels, reduces the risk of overstocking, and improves inventory cost efficiency.
THE EFFECT OF SALES GROWTH, LIQUIDITY AND ASSET STRUCTURE ON PT MUSTIKA RATU'S DEBT POLICY FOR THE PERIOD 2014-2023 Ida Yusnita; Tiara Lilis Surya; Iin Syofia Yandra
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 11 No. 1 (2026): Februari
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v11i1.2731

Abstract

This aim of the research is to examine the effect of sales growth, Liquidity, Structur, Asset Management on debt policy at PT Mustika Ratu Tbk from 2014 to 2023. The research method uses a multiple linear regression method. Simultaneously Sales Growth, Liquidity (Current Ratio) and Asset Structure have a significant influence on Debt Policy as evidenced by F_(count ) > F_tabel (42,044 < 2.76). The magnitude of the influence of Sales Growth, Liquidity (Current Ratio) and Asset Structure on PT Mustika Ratu's Debt Policy for 2014-2023 is 60.6% while the remaining 39.4% is explained by other causal factors not examined in this research
THE EFFECT OF SALES GROWTH, OPERATIONAL EFFICIENCY AND CAPITAL STRUCTURE ON PROFITABILITY IN THE FOOD AND BEVERAGE COMPANY PT. INDOFOOD CBP SUKSES MAKMUR TBK IN 2015-2024. Poni Yanita; Dona Elvia Desi; Tiara Lilis Surya; Nosa Indah
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 11 No. 1 (2026): Februari
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v11i1.2732

Abstract

This study aims to analyze the influence of Sales Growth, Operational Efficiency, and Capital Structure on Profitability at the food and beverage company PT Indofood CBP Sukses Makmur Tbk for the period 2015–2024. The variables used in this study include Sales Growth (SG), Operational Efficiency (BOPO), Capital Structure (DER), and Profitability (ROA). The analytical method used is multiple linear regression analysis with t-tests, F-tests, and coefficient of determination (R²) using data from the company's annual financial statements. This research was conducted at PT Indofood CBP Sukses Makmur Tbk, which is listed on the Indonesia Stock Exchange, as the source of financial data. Data were obtained from the company's annual financial statements, accessed through the official Indonesia Stock Exchange website and https://www.indofoodcbp.com. The analytical tool used in this study was multiple linear regression with the help of SPSS version 29. The results showed that, partially, there was no significant effect between Sales Growth and Profitability (ROA). This is indicated by a significance value of 0.386, which is greater than 0.05 (0.386 > 0.05). Operational Efficiency partially had no significant effect on Profitability (ROA). This is indicated by a significance value of 0.695, which is greater than 0.05 (0.695 > 0.05). Capital Structure (DER) partially had a significant effect on Profitability (ROA). This is evidenced by a significance value of 0.001, which is less than 0.05 (0.001 < 0.05). Simultaneously, there was a significant effect between Sales Growth, BOPO, and DER on ROA. This is evidenced by the calculated F-value of 25.720, where the calculated F-value is greater than the F-table (25.720 > 4.76), and the significance value of 0.000, which is less than 0.05 (0.000 < 0.05). The adjusted R² value of 92.7% indicates that the variation in profitability can be explained by these three independent variables, while the remaining 7.3% is influenced by other factors outside the study.
THE INFLUENCE OF FINANCIAL LITERACY ON MSME FINANCIAL MANAGEMENT IN THE DIGITAL ERA: A CASE STUDY OF THE SUNGAI JERNIH WOMEN'S COOPERATIVE Tiara Lilis Surya; Anggia Ayu Lestari; Yelnim Yelnim
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 11 No. 1 (2026): Februari
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v11i1.2735

Abstract

This study aims to analyze the level of financial literacy, the financial management status of MSMEs, and the influence of financial literacy on MSME financial management in the digital era at the Sungai Jernih Women's Cooperative. This study used a quantitative approach with descriptive and verification methods. Data were collected through questionnaires distributed to 30 respondents who were cooperative members and active MSMEs. Data analysis techniques included descriptive analysis, Pearson correlation tests, and simple linear regression. The results showed that the respondents' financial literacy level was high, while MSME financial management was good. The correlation test demonstrated a strong and positive relationship between financial literacy and MSME financial management. Furthermore, the regression results proved that financial literacy had a positive and significant effect on MSME financial management in the digital era. These findings confirm that financial literacy not only plays a role in increasing knowledge but also in shaping more planned, disciplined, and sustainable financial behaviors among MSMEs. Therefore, financial literacy education programs need to be continuously developed to strengthen MSME financial management capacity.