Analisis Pengendalian Persediaan Bahan Baku Tepung Tapioka dengan Metode Economic Lot Size pada PT Haji Muhammad Ilyas Bogor / Analysis of Tapioca Flour Raw Material Inventory Control with the Economic Lot Size Method at PT Haji Muhammad Ilyas Bogor

Analysis of Tapioca Flour Raw Material Inventory Control with the Economic Lot Size Method at PT Haji Muhammad Ilyas Bogor

Authors

  • Rima Nur Shafa Program Studi Agribisnis, Fakultas Pertanian, Universitas Singaperbangsa Karawang
  • Slamet Abadi Program Studi Agribisnis, Fakultas Pertanian, Universitas Singaperbangsa Karawang
  • Siti Mariyani Program Studi Agribisnis, Fakultas Pertanian, Universitas Singaperbangsa Karawang

DOI:

https://doi.org/10.31941/biofarm.v21i1.5486

Abstract

Pengendalian persediaan membantu perusahaan mengatur kuantitas dan biaya secara tepat serta ekonomis. Penelitian ini bertujuan untuk mengidentifikasi pengendalian persediaan yang dikeluarkan oleh perusahaan, menganalisis biaya persediaan tepung tapioka kasar dengan metode ELS, serta menganalisis efisiensi biaya persediaan jika pengendalian menggunakan metode ELS. Penelitian ini menggunakan pendekatan kuantitatif dan kualitatif yang mencakup data primer dari observasi dan wawancara di PT Haji Muhammad Ilyas Bogor serta data sekunder dari laporan internal tahun 2022-2023. Hasil penelitian menunjukkan bahwa pengendalian persediaan tepung tapioka kasar di PT Haji Muhammad Ilyas Bogor belum mencapai biaya minimum. Biaya tepung tapioka kasar tahun 2022 dan 2023 masing-masing sebesar Rp37.840.000,00 dan Rp37.960.000,00 per tahun. Metode ELS menunjukkan pembelian optimal masing-masing 318,69 ton dan 326,59 ton. Metode ELS lebih efisien dibandingkan dengan metode perusahaan, karena dapat menghemat biaya sebesar Rp17.027.691,00 dan Rp12.470.248,00 untuk tahun 2022 dan 2023 (Inventory control helps companies manage quantity and costs appropriately and economically. This study aims to identify the inventory control issued by the company, analyze the cost of rough tapioca flour inventory using the ELS method, and analyze the efficiency of inventory costs if the control uses the ELS method. This research uses quantitative and qualitative approaches which include primary data from observations and interviews at PT Haji Muhammad Ilyas Bogor and secondary data from internal reports for 2022-2023. The results showed that the rough tapioca flour inventory control at PT Haji Muhammad Ilyas Bogor has not yet reached the minimum cost. The cost of rough tapioca flour in 2022 and 2023 amounted to IDR37,840,000.00/year and IDR37,960,000.00/year. The ELS method shows optimal purchases of 318.69 tons and 326.59 tons, respectively. The ELS method is more efficient than the company method, as it can save costs of IDR17,027,691.00 and IDR12,470,248.00 for the years 2022 and 2023)

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Published

2025-06-02

Issue

Vol. 21 No. 1 (2025): BIOFARM JURNAL ILMIAH PERTANIAN

Section

Artikel

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