JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio
Vol 6 No 1 (2026): Februari

Analisis Pengendalian Persediaan Bahan Baku Menggunakan Metode Economic Order Quantity (EOQ) pada Pabrik Tahu Lamongan

Anna Marina (Universitas Muhammadiyah Surabaya)
Adhar Putra Setiawan (Universitas Muhammadiyah Surabaya)



Article Info

Publish Date
29 Jul 2026

Abstract

Lamongan Tofu Factory is a company that produces tofu, with soybeans as its main raw material. In production process activities, inventory is the most important element that must be maintained for the smooth running of the production process. The purpose of this study is to determine inventory control before and after using the Economic Order Quantity (EOQ) method.  This research uses descriptive qualitative methods with data collection techniques, namely interviews and documentation related to the problems studied. The results of the research using the Economic Order Quantity (EOQ) method the company can purchase optimal raw materials every time they place an order of 42 tons with a frequency of ordering 25 times in one year, so that the company can save the total cost of raw material inventory of Rp 14,393,671. Lamongan Tofu Factory should consider the Economic Order Quantity (EOQ) method as in determining raw material inventory control so that the company can minimize the total inventory costs incurred.

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Journal Info

Abbrev

JAPP

Publisher

Subject

Economics, Econometrics & Finance

Description

JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio merupakan peer-reviewed journal yang mempublikasikan artikel-artikel ilmiah dalam bidang Akuntansi. Artikel-artikel yang dipublikasikan di Jurnal Akuntansi meliputi hasil penelitian ilmiah asli (prioritas utama), artikel ulasan ilmiah yang bersifat ...