Analisis Kebijakan Persediaan Just in Time di UMKM Mom's Yogurt
Main Article Content
Abstract
The production process is important to the success of a business, and inventory is a key factor in maintaining smooth production. Problems often arise with the inventory of raw materials in the production process, especially when long storage can affect their quality, or when ordering is too frequent, resulting in high inventory costs. Mom's Yogurt, a manufacturer of preservative-free products, uses milk and sugar as its main ingredients. The purpose of this study is to find the optimal amount of raw materials to order, the optimal frequency of ordering, and to reduce inventory costs by using EOQ and JIT methods. Based on the research results, the optimal order quantities of milk and sugar according to EOQ are 548 litres and 100 litres, with order frequency of 6 and 3 times per year, respectively. The total inventory costs are Rp 139,643.08 and Rp 81,649.73, respectively. Using the JIT method, the optimal order quantities of milk and sugar are 3,750 litres and 235 litres, with an order frequency of 1 and 2 times per year, respectively, with total inventory costs of Rp 20,396.60 and Rp 33,994.40. Looking at the results of the calculation of total inventory cost, the results of the calculations with EOQ and JIT resulted in a significant reduction in the cost of milk and sugar inventory compared to the company's policy method. EOQ decreased by 89.29% and 83.78% respectively, while JIT decreased by 98.44% and 93.25% respectively.
Article Details
This work is licensed under a Creative Commons Attribution 4.0 International License.
References
A. Renny and W. Safitri, “Perbandingan Metode Economic Order Quantity dan Just In Time Pada UMKM Sopia Bangkit”, Jurnal Ilmiah Manajemen dan Bisnis, vol. 6, no. 1, pp. 186-195, 2023, doi: 10.37479/jimb.v6i1.19323.
M. Junaidi, UMKM Hebat, Perekonomian Nasional Meningkat, (2023), https://djpb.kemenkeu.go.id/portal/id/berita/lainnya/opini/4133-umkm-hebatperekonomian-nasional-meningkat.html.
Donna and D. Kurniawati, “Analisis Perbandingan Pengendalian Persediaan Bahan Baku dengan Metode Economic Order Quantity (EOQ), dan Just In Time Inventory Control (JIT/EOQ) (Studi Kasus Pada CV Anugrah Jaya Madiun)”, Jurnal Riset Manajemen dan Akuntansi, vol. 2, no 2, pp. 138-146, 2014, doi: 10.33508/jrma.v2i2.326.
E. P. Meilani and F. N. Azizah, “Perbandingan Efektivitas Metode EOQ dan JIT dalam Pengelolaan Persediaan Pada PT XYZ”, String (Satuan Tulisan Riset dan Inovasi Teknologi), vol. 7, no. 3, pp. 276-282, 2023, doi: 10.30998/string.v7i3.14585.
Roland Y.H. Silitonga and J. Moses, “Pengembangan Model Economic Order Quantity Multi Item dengan Mempertimbangkan All Unit Discount dan Kendala Kapasitas”, Journal of Integrated System, vol. 4, no. 1, pp. 92-100, 2021, doi: 10.28932/jis.v4i1.3420.
Roland Y. H. Silitonga and C.E. Julieta, “Pengembangan Model Persediaan Economic Order Quantity Multi Item Dengan Mempertimbangkan Faktor Kadaluarsa, All Unit Discount, dan Kendala Kapasitas”, J@ti Undip: Jurnal Teknik Industri, vol. 17, no. 3, pp. 202-211, 2022, doi: 10.14710/jati.17.3.202-211.
S. Aisyah, S. Abusini, and Marsudi, “Pengembangan Model Dasar EOQ dengan Integrasi Produksi Distribusi untuk Produk Deteriorasi Dengan Kebijakan Backorder (Studi Kasus Pada UD. Bagus Agrista Mandiri, Batu)”, Jurnal Matematika Murni dan Aplikasi, vol. 2, no. 3, pp. 120-124, 2012, doi: 10.18860/ca.v2i3.3121.
W. Larasati, Yateno, and A. Japlani, “Analisis Pengendalian Persediaan Tepung Terigu Pada UMKM dengan Pendekatan Economic Order Quantity Pada Toko Kue Sahara Cake di Gantimulyo Pekalongan Lampung Timur”, SNPPM (Seminar Nasional Penelitian dan Pengabdian kepada Masyarakat), vol. 4, no. 1, pp. 79-89, 2022.
V. A. Pradana and R. B. Jakaria, “Pengendalian Persediaan Bahan Baku Gula Menggunakan Metode EOQ dan Just In Time”, Bina Teknika, vol. 16, no. 1, pp. 43-48, 2020, doi: 10.54378/bt.v16i1.1816.
M. S. K. Turnip and D. Kartikasari, S.T, M.B.A, "Analisis Perbandingan Pengendalian Persediaan Bahan Baku Methanol antara Pendekatan Model Economic Order Quantity dengan Just In Time Pada CV Mamabros Servicindo Batam", Journal of Applied Managerial Accounting, vol. 1, no. 2, pp. 77-90, 2017, doi: 10.30871/jama.v1i2.471.
A. B. Sulistyo, T. Ikhsan, and P. Gautama, “Optimasi Biaya Produksi Pada PT. XYZ dengan Pengendalian Persediaan Bahan Baku Sodium Trypolyphate”, Jurnal InTent, vol. 6, no. (1), pp. 14-23, 2023, doi: 10.47080/intent.v6i1.2591.
D. K. Singh and Dr. S. Singh, “JIT: A Strategic Tool of Inventory Management”, International Journal of Engineering Research and Applications (IJERA), vol. 6, no. (2), pp. 133-136, 2013.
A. D. Novitasari and E. K. Pengendalian, “Persediaan Bahan Baku Keju dengan Menggunakan Model Just In Time Inventory Control (JIT/EOQ)”, Prosiding Matematika, vol. 6, no. 1, pp. 21-27, 2020, doi: 10.29313/.v0i0.20882.
Rina, A. Syamsudin, D. R. Hidayat, “Analisis Implementasi Sistem Just In Time (JIT) pada Persediaan Bahan Baku untuk Memenuhi Kebutuhan Produksi pada Zidane Meubel Palangka Raya”, Jurnal Manajemen Sains dan Organisasi, vol. 02, no. 1, 2021.
S. I. Susanti and K. Arief, "Implementasi Just In Time System Dalam Meningkatkan Efisiensi Biaya Persediaan Bahan Baku (Studi Kasus Pada Perusahaan Much Dessert – Bandung)", Indonesian Accounting Literacy Journal, vol. 01, no. 03, 2021.