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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

Abstract

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

Abstract

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.
Analysis of the Efficiency and Supply Chain Performance of Copra Using the FSCN Method and Sales Margin I Gede Rendi Septian Parwanto; Fatlina Zainuddin; Suryadi Hadi; Kadek Agus Dwiwijaya
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.453

Abstract

This study aims to analyze the performance and efficiency of the copra supply chain in Ongka Malino Subdistrict, Parigi Moutong Regency. The analysis method used is the Food Supply Chain Network (FSCN) approach to examine the supply chain structure as well as the flow of products, information, and finances, combined with a marketing efficiency analysis through the calculation of marketing margins, farmers’ share, and the profit-to-cost ratio. The results identified three marketing channels: Channel I (Farmer → Collector → Wholesaler → Distributor), Channel II (Farmer → Wholesaler → Distributor), and Channel III (Farmer → Distributor). The findings indicate that Channel III is the most efficient channel, with the highest farmer’s share of 66.67% and the lowest total marketing margin of Rp6,000.00/kg. Conversely, Channel I has a farmer’s share of 44.44%, which falls below the 50% efficiency standard, making it less efficient due to the length of the distribution chain. Although in Channel III farmers bear independent transportation costs of Rp800.00/kg, they still earn the highest profit of Rp9,500.00/kg. Simplifying the supply chain has proven to increase farmers’ income and economic efficiency.
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

Abstract

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

Abstract

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.