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Sensitivity Analysis of Average Inventory Level (AIL) at a Specialized Hospital Basri, Mursyid Hasan; Farmaciawaty, Desy Anisya; Adhiutama, Akbar; Widjaja, Fransisca Budyanto; Rachmania, Ilma Nurul
Jurnal Manajemen Teknologi Vol 17, No 3 (2018)
Publisher : SBM ITB

Abstract. Hospital inventory management play a very significant role in hospital's performance. Too much inventory wiil lead to excessive inventory cost but too low inventory might result in dissatisfactions of patiens and lack of performance of physicians or doctors. Economic order Quantity (EOQ) is an inventory control method that can help hospital to minimize total inventort cost. However, managers might find difficulties in deterimining the right amount of ordering and holding cost which are needed in calculating EOQ. This research is a case study from a class â€œAâ€ specialized hospital. Inventory data of pharmaceutical items are calculated to measure the sensitivity of changes in ordering and holding cost to average inventory level which will lead to understock or overstock. Different ordering cost and holding cost will lead to different proportion of overstock and understock but will not give a significant differences. This research recommend EOQ model to be used in hospital inventory management inspite of the difficulty and hesitation of hospitals to estimate ordering and holding cost.Keywords: Economic order quantity, sensitivity analysis, hospital inventory management, overstock, healthcare inventory management, holding cost, ordering cost, fixed order quantityAbstrak. Manajemen persediaan rumah sakit memainkan peran yang sangat penting dalam kinerja rumah sakit. Terlalu banyak persediaan akan menyebabkan biaya persediaan meningkat, namun persediaan yang terlalu rendah juga bisa mengakibatkan ketidakpuasan pasien serta rendahnya kinerja pelayanan dokter kepada pasien. Economic Order Quantity (EOQ) adalah metode pengendalian persediaan yang dapat membantu rumah sakit untuk meminimalkan biaya persediaan total. Umumnya manajer menemukan kesulitan dalam menentukan biaya pemesanan dan biaya penyimpanan yang dibutuhkan dalam menghitung EOQ. Penelitian ini merupakan studi kasus dari rumah sakit khusus kelas A. Data inventaris barang farmasi dihitung untuk mengukur sensitivitas perubahan dalam pemesanan dan biaya penyimpanan terhadap tingkat persediaan rata-rata yang akan menyebabkan kondisi understock atau overstock. Biaya pemesanan dan biaya penyimpanan yang berbeda akan menghasilkan proporsi overstock dan understock yang berbeda namun tidak akan berbeda secara signifikan. Penelitian ini menyarankan penggunaan model EOQ untuk digunakan dalam manajemen persediaan rumah sakit walaupun terdapat kesulitan dan keenggaran dari rumah sakit untuk mengestimasi biaya pemesanan dan penyimpanan.Kata kunci: Economic order quantity, analisis sensitivitas, manajemen inventori rumah sakit, overstock, manajemen persediaan di bidang kesehatan, biaya pemesanan, biaya penyimpanan, fixed order quant

Inventory Level Improvement in Pharmacy Company Using Probabilistic EOQ Model and Two Echelon Inventory: A Case Study Farmaciawaty, Desy Anisya; Basri, Mursyid Hasan; Utama, Akbar Adhi; Widjaja, Fransisca Budyanto; Rachmania, Ilma Nurul
The Asian Journal of Technology Management (AJTM) Vol 13, No 3 (2020)
Publisher : School of Business and Management Institut Teknologi Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12695/ajtm.2020.13.3.4

Abstract. This research is aimed to maintain the inventory level in a two-echelon pharmacy company. The company is a pharmacy company that has 16 branches that operate in Bandung and the surrounding area. The company has a problem with its high inventory cost. To solve the problem, the authors compare two methods that suit the company condition, i.e., the decentralized system using probabilistic EOQ model and the centralization system using the multi-echelon inventory technique. We analyzed sales data and on-hand inventory data acquired from the company information system to perform the study. We limit the scope to the class A items only. We also assume the lead time, setup cost, and holding cost used in this study with the company's owner's consent. To conclude, using the decentralized system, the company will save 31% of their inventory cost, while using the centralization system with the multi-echelon technique, the company will be able to save 61% of their inventory cost. We recommend the company to refer to its competitive strategy before deciding which model it would be implemented. Keywords: Centralization, Decentralization, Probabilistic Economic Order Quantity (EOQ), Multi-Echelon Inventory, Pharmaceutical Inventory Management

Inventory Level Improvement in Pharmacy Company Using Probabilistic EOQ Model and Two Echelon Inventory: A Case Study Farmaciawaty, Desy Anisya; Basri, Mursyid Hasan; Utama, Akbar Adhi; Widjaja, Fransisca Budyanto; Rachmania, Ilma Nurul
The Asian Journal of Technology Management (AJTM) Vol. 13 No. 3 (2020)
Publisher : Unit Research and Knowledge, School of Business and Management, Institut Teknologi Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12695/ajtm.2020.13.3.4

Abstract. This research is aimed to maintain the inventory level in a two-echelon pharmacy company. The company is a pharmacy company that has 16 branches that operate in Bandung and the surrounding area. The company has a problem with its high inventory cost. To solve the problem, the authors compare two methods that suit the company condition, i.e., the decentralized system using probabilistic EOQ model and the centralization system using the multi-echelon inventory technique. We analyzed sales data and on-hand inventory data acquired from the company information system to perform the study. We limit the scope to the class A items only. We also assume the lead time, setup cost, and holding cost used in this study with the company's owner's consent. To conclude, using the decentralized system, the company will save 31% of their inventory cost, while using the centralization system with the multi-echelon technique, the company will be able to save 61% of their inventory cost. We recommend the company to refer to its competitive strategy before deciding which model it would be implemented. Keywords: Centralization, Decentralization, Probabilistic Economic Order Quantity (EOQ), Multi-Echelon Inventory, Pharmaceutical Inventory Management

Strengthening Indonesia’s Tax System: A Policy-Oriented Framework Based on ASEAN and OECD Case Studies Alpha Nur Setyawan Pudjono; Ilma Nurul Rachmania
JASF: Journal of Accounting and Strategic Finance Vol. 8 No. 1 (2025): JASF (Journal of Accounting and Strategic Finance) - June 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v8i1.553

This study investigates Indonesia’s low tax-to-GDP ratio recorded at 12.1% in 2022, far below the Asia-Pacific average of 19.3% and the OECD average of 34.0%. It aims to benchmark Indonesia’s tax compliance performance against selected ASEAN (Malaysia, Singapore, Thailand) and OECD (Denmark, Japan, Netherlands) countries to identify gaps and provide evidence-based policy recommendations. The study applies a benchmarking approach, selecting comparator countries based on similarities in economic structure and tax administration for the ASEAN group, and high-performance compliance standards for the OECD group. It is grounded in the Slippery Slope Framework and Economic Deterrence Theory to assess how trust and deterrence influence taxpayer behavior. The analysis reveals that OECD countries have leveraged digital transformation such as AI-driven audits, real-time monitoring, and integrated taxpayer services to improve compliance. In contrast, Indonesia faces persistent administrative inefficiencies, limited digitalization, and low taxpayer trust, which hamper its revenue mobilization efforts. This study offers a novel comparative perspective by integrating behavioral tax theories with policy benchmarking across diverse governance systems. It contributes actionable insights for improving Indonesia’s tax compliance through digital innovation, structured incentives, and enhanced transparency.

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