Anaqi, Umeir Fawwas (2022) Penerapan Sistem Persediaan Daging Babi dengan Metode Economic Order Quantity di Rumah Makan Ulamsari. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Di masa pandemi COVID-19 komoditas daging babi di Provinsi Bali mengalami kenaikan harga. Akibatnya, sebagian besar pelaku usaha mengalami kerugian. Rumah Makan Ulamsari berkomitmen untuk memenuhi setiap pesanan sehingga perlu memperhatikan persediaan daging babi agar pesanan selalu tersedia. Berdasarkan hal tersebut, RM Ulamsari perlu melakukan perencanaan atas persediaan agar biaya yang dikeluarkan dapat ditekan seoptimal mungkin. Metode yang dipakai dalam proses pengumpulan data adalah metode kepustakaan, wawancara dan dokumentasi. Data yang dibutuhkan dalam karya tulis ini adalah data primer yang diperoleh dengan melakukan wawancara dan data sekunder didapatkan dari catatan persediaan tahun 2019 s.d. 2021. Hasil analisis dengan metode EOQ ditemukan perbedaan frekuensi yang menyebabkan adanya selisih yang dinamakan penghematan biaya. Hasil perbandingan antara metode EOQ dengan aktual RM Ulamsari dapat digunakan untuk mengendalikan persediaan daging babi. Komponen biaya persediaan RM Ulamsari terbesar ada pada biaya pesanan. Hal ini menunjukkan bahwa rumah makan tersebut sering melakukan pemesanan tanpa mempertimbangkan jumlah persediaan, sehingga menyebabkan pemborosan pada biaya persediaan. Oleh karena itu, RM Ulamsari direkomendasikan menggunakan metode EOQ agar jumlah daging babi yang dipesan optimal dan biaya yang dibebankan juga minimal./ During the COVID-19 pandemic, pork commodities in Bali Province experienced increased prices. As a result, most business actors suffer losses. Ulamsari Restaurant is committed to fulfilling every order, so it is necessary to pay attention to pork supplies so that orders are always available. Based on this, RM Ulamsari needs to do inventory planning so that the costs incurred can be reduced as optimally as possible. The method used in the data collection process is the method of literature, interviews, and documentation. The data needed in this paper are primary data obtained by conducting interviews and secondary data obtained from inventory records for 2019 till 2021. The analysis results using the EOQ method found differences in frequency which caused a difference called cost savings. The comparison results between the EOQ method and the actual RM Ulamsari can be used to control pork stock. The most significant component of RM Ulamsari's inventory cost is the order cost. This shows that the restaurant often places orders without considering the amount of inventory, causing a waste of inventory costs. Therefore, it is recommended that RM Ulamsari use the EOQ method so that the amount of pork ordered is optimal and the costs charged are minimal.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | inventory cost, economic order quantity, control, saving, biaya persediaan, economic order quantity, pengendalian, penghematan |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.42 Cost Accounting PKN STAN Subject Area > Akuntansi Biaya |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 31 Oct 2023 03:56 |
| Last Modified: | 31 Oct 2023 03:56 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/2151 |
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