Analisis Pengendalian Persediaan Bahan Baku Cengkeh Menggunakan Metode Economic Order Quantity Dan Periodic Review System
DOI:
https://doi.org/10.55826/jtmit.v3i2.328Keywords:
Economic Order Quantity (EOQ), Industri Tembakau, Manajemen Persediaan, Periodic Review System (PRS)Abstract
PT Djitoe Indonesian Tobacco, yang berdiri sejak 1969 dan berlokasi di Kota Surakarta, mengalami masalah kelebihan bahan baku, terutama cengkeh, dengan total sisa stok mencapai 266.000 kg dari Januari hingga Juni 2023. Penelitian ini bertujuan untuk menentukan jumlah pembelian cengkeh yang ideal menggunakan metode Economic Order Quantity (EOQ) dan Periodic Review System (PRS), serta membandingkan biaya optimal kedua metode tersebut. Data dikumpulkan melalui wawancara dan dokumentasi dalam pendekatan deskriptif. Hasil menunjukkan bahwa pembelian cengkeh yang ideal dengan metode EOQ sebesar Rp. 9.780.281, jauh lebih rendah dibandingkan dengan pembelian sebesar Rp. 64.267.451 menurut perhitungan perusahaan. Metode EOQ terbukti lebih hemat sebesar Rp. 54.487.170 dibandingkan pembelian aktual perusahaan dan Rp. 29.608.665 lebih hemat dibanding metode PRS. Oleh karena itu, disarankan agar PT Djitoe Indonesian Tobacco menerapkan metode EOQ untuk mengoptimalkan pengelolaan persediaan dan mengurangi biaya.
References
D.Guntara, M. I. P.Nasution, andA. B.Nasution, “Implementasi metode economic order quantity pada aplikasi pengendalian bahan produksi sandal Mirado,” J. Tek. Inf., vol. 13, no. 1, pp. 31–42, 2020.
V. A.Pradana andR. B.Jakaria, “Pengendalian persediaan bahan baku gula menggunakan metode EOQ dan just in time,” Bina Tek., vol. 16, no. 1, pp. 43–48, 2020.
T. J.Timothy andJ. S. B.Sumarauw, “Analisis Pengendalian Persediaan Bahan Baku Kemasan Plastik Pada PT. Asegar Murni Jaya Desa Tumaluntung Kab. Minahasa Utara,” J. EMBA J. Ris. Ekon. Manajemen, Bisnis dan Akunt., vol. 8, no. 1, 2020.
Z. I.Ifada andD. S.Donoriyanto, “Analisa Pengendalian Persediaan Material Aluminium Ingot Menggunakan Metode Continuous Review System (Q) dan Periodic Review System (P) di PT XYZ,” Ekon. J. Econ. Bus., vol. 7, no. 2, pp. 1049–1055, 2023.
M. H.Bisri andD.Andesta, “Analisa Efektifitas Biaya Bahan Baku Semen Dengan Metode POQ, EOQ dan MIN MAX.,” J. Tek. Ind. J. Has. Penelit. dan Karya Ilm. dalam Bid. Tek. Ind., vol. 9, no. 2, pp. 536–543.
P.Fithri andR.Adinny, “Minimasi Biaya Persediaan Batubara dengan Pendekatan Economic Order Quantity (EOQ),” J. Tek. Ind. J. Has. Penelit. dan Karya Ilm. dalam Bid. Tek. Ind., vol. 6, no. 2, pp. 79–85.
B. N.Ikhsan andF.Pulansari, “Analisa Pengendalian Persediaan Kayu Pinus dengan Metode Continuous (Q) Dan Periodic Review (P) di CV. XYZ,” JUMINTEN, vol. 2, no. 5, pp. 157–168, 2021.
S. E.Haobenu, A. E. L.Nyoko, A.Molidya, andR. E.Fanggidae, “Perencanaan Persediaan Bahan Baku pada UMK Tiga Bersaudara Kota Kupang dengan Metode Economic Order Quantity (EOQ),” Reviu Akuntansi, Manajemen, Dan Bisnis, vol. 1, no. 2, pp. 61–75, 2021.
S. K.Hasibuan, I. K.Siregar, andI. A.Lubis, “Applying The Economic Order Quantity (EOQ) Method For The Control And Supply Of Sheep Feed Raw Materials In PT. Eldira Fauna Asahan,” J. Tek. Inform., vol. 3, no. 3, pp. 657–664, 2022.
R. J.Najoan, I. D.Palandeng, andJ. S. B.Sumarauw, “Analisis pengendalian persediaan semen dengan menggunakan metode eoq pada Toko Sulindo Bangunan,” J. EMBA J. Ris. Ekon. Manajemen, Bisnis dan Akunt., vol. 7, no. 3, 2019.
F. P.Kristianto, W.Widianto, andE.Pangestika, “Analisis pengendalian persediaan bahan baku pt. X dengan menggunakan metode economic order quantity (EOQ),” J. Penelit. dan Pengabdi. Kpd. Masy. UNSIQ, vol. 8, no. 2, pp. 150–158, 2021.
W. S.Saputra, R.Ernawati, andW. A.Wulansari, “Analysis of Raw Material Inventory Control Using Economic Order Quantity (EOQ) Method at CV. XYZ,” Int. J. Comput. Inf. Syst., vol. 2, no. 3, pp. 118–124, 2021.
D.Sugiarti andE.Aryanny, “Analisa Pengendalian Persediaan Bahan Baku Pakan Ternak dengan Metode Continuous Review dan Periodic Review di PT. XYZ,” Ekon. J. Econ. Bus., vol. 7, no. 2, pp. 1024–1032, 2023.
A.Fallahi, “A constrained multi-item EOQ inventory model for reusable items: Reinforcement learning-based differential evolution and particle swarm optimization,” Expert Syst. Appl., vol. 207, 2022, doi: 10.1016/j.eswa.2022.118018.
O. A.Alamri, “An EOQ Model with Carbon Emissions and Inflation for Deteriorating Imperfect Quality Items under Learning Effect,” Sustain., vol. 14, no. 3, 2022, doi: 10.3390/su14031365.
P. K.Ghosh, “An EOQ model with backordering for perishable items under multiple advanced and delayed payments policies,” J. Manag. Anal., vol. 9, no. 3, pp. 403–434, 2022, doi: 10.1080/23270012.2021.1882348.
P.Poswal, “Investigation and analysis of fuzzy EOQ model for price sensitive and stock dependent demand under shortages,” Mater. Today Proc., vol. 56, pp. 542–548, 2022, doi: 10.1016/j.matpr.2022.02.273.
R.Sundararajan, “Price determination of a non-instantaneous deteriorating EOQ model with shortage and inflation under delay in payment,” Int. J. Syst. Sci. Oper. Logist., vol. 9, no. 3, pp. 384–404, 2022, doi: 10.1080/23302674.2021.1905908.
B.Padhy, “An EOQ Model for Items having Fuzzy Amelioration and Deterioration,” Appl. Math. Inf. Sci., vol. 16, no. 2, pp. 353–360, 2022, doi: 10.18576/amis/160223.
M. K.Jayaswal, “Learning EOQ Model with Trade-Credit Financing Policy for Imperfect Quality Items under Cloudy Fuzzy Environment,” Mathematics, vol. 10, no. 2, 2022, doi: 10.3390/math10020246.
J. T.Thomas, “Design of Fuzzy Economic Order Quantity (EOQ) Model in the Presence of Inspection Errors in Single Sampling Plans,” J. Reliab. Stat. Stud., vol. 15, no. 1, pp. 211–228, 2022, doi: 10.13052/jrss0974-8024.1519.
V. R.Soleymanfar, “Sustainable EOQ and EPQ models for a two-echelon multi-product supply chain with return policy,” Environ. Dev. Sustain., vol. 24, no. 4, pp. 5317–5343, 2022, doi: 10.1007/s10668-021-01660-1.
Z.Guo, “Implications on managing inventory systems for products with stock-dependent demand and nonlinear holding cost via the adaptive EOQ policy,” Comput. Oper. Res., vol. 150, 2023, doi: 10.1016/j.cor.2022.106080.
M.Kumari, “An EOQ model for deteriorating items analyzing retailer’s optimal strategy under trade credit and return policy with nonlinear demand and resalable returns,” Int. J. Optim. Control Theor. Appl., vol. 12, no. 1, pp. 47–55, 2022, doi: 10.11121/ijocta.2022.1025.
M.Rahaman, “Solution Strategy for Fuzzy Fractional Order Linear Homogeneous Differential Equation by Caputo-H Differentiability and Its Application in Fuzzy EOQ Model,” Studies in Fuzziness and Soft Computing, vol. 412. pp. 143–157, 2022. doi: 10.1007/978-3-030-73711-5_5.
L. C.Wu, “Formulated Optimal Solution for EOQ Model with Fuzzy Demand,” IAENG Int. J. Comput. Sci., vol. 50, no. 3, 2023, [Online]. Available: https://api.elsevier.com/content/abstract/scopus_id/85170256455
S.Maity, “A study of an EOQ model of green items with the effect of carbon emission under pentagonal intuitionistic dense fuzzy environment,” Soft Comput., vol. 27, no. 20, pp. 15033–15055, 2023, doi: 10.1007/s00500-023-08636-5.
C.Çalışkan, “A Comparison of Simple Closed-Form Solutions for the EOQ Problem for Exponentially Deteriorating Items,” Sustain., vol. 14, no. 14, 2022, doi: 10.3390/su14148389.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Gregorius Vanli Situmorang, Suseno
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
