Islamic Economics and Finance Journal
Vol 5 No 1 (2026): February 2026

Analisis Pengendalian Persediaan Bahan Baku pada PT. Makassar Tene

Herfiyantika (Universitas Muhammadiyah Makassar, Indonesia)
Muhammad Nasrun (Universitas Muhammadiyah Makassar, Indonesia)
Asriani Hasan (Universitas Muhammadiyah Makassar, Indonesia)



Article Info

Publish Date
23 Aug 2026

Abstract

This study aims to analyze the effectiveness of raw sugar inventory control at PT. Makassar Tene by applying the Min-Max Stock method to avoid the risks of stockouts and overstocking. This research employs a quantitative descriptive method using secondary data in the form of inventory reports for the 2024–2025 period. Data analysis techniques were conducted by calculating Safety Stock, Minimum Inventory, Maximum Inventory, and Reorder Quantity. The results indicate that the implementation of the Min-Max Stock method provides measurable guidelines for the company. In 2024, Safety Stock was 5,656.437 tons, Minimum Stock was 47,823.9525 tons, and Maximum Stock was 84,335.031 tons. In 2025, Safety Stock was 3,700.125 tons, Minimum Stock was 46,517.22 tons, and Maximum Stock was 85,634.19 tons. The study concludes that while the inventory control system currently implemented by the company is functioning well, the application of the Min-Max Stock method can further optimize inventory management, improve storage cost efficiency, and ensure the continuity of the production process.     

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Journal Info

Abbrev

iefj

Publisher

Subject

Economics, Econometrics & Finance

Description

The Islamic Economics and Finance Journal is a journal that provides an authoritative source of scientific information for researchers and scholars in academia, research institutions, government agencies, and industry. Published semiannually (February and August) by Scimadly Publishing. The editors ...