PENENTUAN JUMLAH PEMBELIAN BAHAN BAKU BERDASARKAN METODE ECONOMIC ORDER QUANTITY PADA PT. DAYA SAKTI INDUSTRI MAKASSAR
DOI:
https://doi.org/10.33506/sl.v7i2.151Kata Kunci:
Bahan Baku, Economic Order Quantity, Reorder Point, Safety StockAbstrak
Penelitian ini bertujuan 1) Untuk mengetahui besarnya pembelian persediaan bahan baku berdasarkan Economic Order Quantity. Â 2) Untuk mengetahui pada saat kapan perusahaan harus melakukan pemesanan kembali dengan jumlah pemesanan bahan baku yang tepat dengan biaya yang relatif kecil.Sedangkan jenis penelitian Kuantitatif, dengan menggunakan metode analisis data 1) Metode Kuantitas Pesanan Ekonomis (Economical Order Quantity) 2) Metode Titik Pemesanan Kembali (Reorder Point), 3) Persediaan pengaman (safett stock).Hasil penelitian menunjukkan bahwa diketahui banyaknya persediaan dengan menggunakan bahwa metode Economic Order Quantity (EOQ) adalah 102.469,507 dibulatkan menjadi 102.469 unit. Dari hasil perhitungan diperoleh hasil total biaya persediaan bahan baku sebesar Rp. 154.144.750.
Referensi
Anoraga, Pandji, 2000. “Manajemen Bisnisâ€. Jakarta : Rineka Cipta.
Ginting, Umumtha, S.M, Sibarani, 1995. “Manajemen Produksiâ€. Bandung : Pusat Pengembangan Politeknik.
Hading, H.A, 1999. “Manajemen Produksiâ€. Jakarta : Balai Aksara.
Ikatan Akuntansi Indonesia, 2007. “Standar Akuntansi Keuanganâ€. Jakarta : Salemba Empat.
Matz, Adoplh dkk. 1998. “Akuntansi Biayaâ€. Jakarta : Erlangga.
Mulyadi, 1999. “Akuntansi Biayaâ€. Yogykarta : Aditya Media.
Rangkuti, Freddy, 2000. “Manajemen Persediaanâ€. Jakarta : PT. Raja Grafindo Persada.
Simamora, Henry, 1999. “Akuntansi Manajemenâ€. Jakarta : Salemba Empat.
Stoner, James A.E. dkk. 1996. “Manajemenâ€. Jakarta : PT. Prenhallindo.
Syamsuddin, Lukman, 1995. “Manajemen Keuangan Perusahaanâ€. Jakarta. PT. Raja Grafindo Persada.
Taylor III, Bernrd W, 2001. “Sains Manajemenâ€. Jakarta : Salemba Empat.
Usry, Milto F, Lawrence H Hammer, 1996. “Akuntansi Biayaâ€. Jakarta : Erlangga
Sutrisno, 2000. “Manajemen Keuanganâ€. Edisi Pertama, Yogyakarta : Ekonisia.
Wangsi, M. M., & Rawi, R. D. P. (2018). Perlindungan Konsumen Dalam Pelabelan Produk Menurut Ekonomi Islam. Sentralisasi, 7(1), 1-9.
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Please find the rights and licenses in Sentralisasi. By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
1. License
The non-commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
2. Author(s)' Warranties
The author warrants that the article is original, written by the stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author, and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3. User/Public Rights
Sentralisasi's spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Sentralisasi permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Sentralisasi on distributing works in the journal and other media of publications. Unless otherwise stated, the authors are public entities as soon as their articles got published.
4. Rights of Authors
Authors retain all their rights to the published works, such as (but not limited to) the following rights;
- Copyright and other proprietary rights relating to the article, such as patent rights,
- The right to use the substance of the article in own future works, including lectures and books,
- The right to reproduce the article for own purposes,
- The right to self-archive the article (please read our deposit policy),
- The right to enter into separate, additional contractual arrangements for the non-exclusive distribution of the article's published version (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal (Sentralisasi).
5. Co-Authorship
If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. Sentralisasi will not be held liable for anything that may arise due to the author(s) internal dispute. Sentralisasi will only communicate with the corresponding author.
6. Royalties
Being an open accessed journal and disseminating articles for free under the Creative Commons license term mentioned, author(s) aware that Sentralisasi entitles the author(s) to no royalties or other fees.
7. Miscellaneous
Sentralisasi will publish the article (or have it published) in the journal if the article editorial process is successfully completed. Sentralisasi's editors may modify the article to a style of punctuation, spelling, capitalization, referencing, and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.
