PENERAPAN METODE ECONOMIC ORDER QUANTITY (EOQ) DALAM PENGENDALIAN PERSEDIAAN BAHAN BAKU PEMBUATAN PRODUK COKELAT DI KELOMPOK TANI MULYO JATI, MOJOKERTO

MUHARTO, AMI NISA FATIRIS (2022) PENERAPAN METODE ECONOMIC ORDER QUANTITY (EOQ) DALAM PENGENDALIAN PERSEDIAAN BAHAN BAKU PEMBUATAN PRODUK COKELAT DI KELOMPOK TANI MULYO JATI, MOJOKERTO. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Kelompok Tani Mulyo Jati merupakan kelompok tani perkebunan di Kabupaten Mojokerto. Salah satu porsi biaya terbesar pada usaha ini adalah biaya bahan baku. Pengendalian biaya persediaan bahan baku dapat mempengaruhi pengendalian biaya usaha secara keseluruhan. Namun, Kelompok Tani Mulyo Jati masih belum melakukan pengendalian bahan baku dengan terstruktur dan efisien. Metode economic order quantity (EOQ) adalah salah satu metode yang sesuai untuk pengendalian persediaan bahan baku yang optimal. Dengan menggunakan metode economic order quantity (EOQ), perusahaan dapat membuat keputusan untuk melakukan pemesanan bahan baku secara optimal. Hal tersebut dapat membantu mengendalikan persediaan kas perusahaan serta mengoptimalkan jumlah bahan baku yang harus dipesan. Objek penelitian ini adalah Kelompok Tani Mulyo Jati, Mojokerto. Metode pengumpulan data yang digunakan antara lain metode studi literatur, metode studi lapangan, dan metode wawancara. Penelitian ini terbatas pada bahan baku biji kakao yang disortir dari petani. Hasil penelitian menunjukkan bahwa Kelompok Tani Mulyo Jati belum melakukan pengendalian bahan baku. Perhitungan menggunakan metode EOQ menunjukkan adanya penghematan biaya bahan baku sebesar Rp2.708.500./ Mulyo Jati Farmers Group is a plantation farmer group in Mojokerto Regency. One of the highest costs in this business is the cost of raw materials. Therefore, controlling raw material inventory costs can affect overall business cost control. However, the Mulyo Jati Farmers Group still has not managed structured and efficient raw materials management. The economic order quantity (EOQ) method is one of the appropriate methods for optimal raw material inventory control. By using the economic order quantity (EOQ) method, companies can optimally decide to order raw materials. This can help control the company's cash inventory and optimize the number of raw materials ordered. The object of this research is the Mulyo Jati Farmers Group, Mojokerto. Data collection methods used include the literature study method, field study method, and interview method. This research is limited to raw materials for cocoa beans sorted from farmers. The results showed that the Mulyo Jati Farmer's Group had not controlled the raw materials. Calculations using the EOQ method show a raw material cost savings of IDR 2,708,500.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: bahan baku, economic order quantity, pengendalian persediaan/ raw materials, economic order quantity, inventory controll
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: 03 Nov 2022 08:09
Last Modified: 03 Nov 2022 08:09
URI: http://eprints.pknstan.ac.id/id/eprint/350

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