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PT. Sinarta Karya Papua, a medium-scale enterprise in Eastern Indonesia, faces operational challenges due to its reliance on manual sales recording systems, leading to data duplication, delayed reporting, and limited information transparency. This hinders operational efficiency and strategic decision-making. This study aims to develop a web-based sales management information system addressing these issues using the Rapid Application Development (RAD) methodology, selected for its rapid prototyping and iterative adaptation to user needs. Data was gathered through field observations, semi-structured interviews with staff and management, and literature reviews on information systems and RAD. The system was developed with PHP and MySQL to ensure flexibility and reliable data management. Findings demonstrate the successful integration of sales transaction processing, customer management, inventory control, and real-time reporting modules. Comprehensive functional testing (Blackbox Testing) confirmed 100% operational accuracy across all features, significantly improving record-keeping efficiency and information accessibility. The primary contribution lies in implementing RAD within Papua's unique business context—an underexplored area in existing literature. The system delivers a practical solution for PT. Sinarta Karya Papua while serving as a reference model for similar enterprises in geographically challenging regions. Key implications include enhanced organizational competitiveness through digital transformation and the potential replication of this framework across other business sectors in Eastern Indonesia.

UD. Indokarya Brass is a company engaged in the brass handicraft industry with its main products being door handles and bells. The main raw materials used in the production process include brass, copper, tin, and aluminum, which are obtained from suppliers both within and outside the city. On average, raw materials are received weekly with quantities of 50–100 kg of brass, 7–10 kg of copper, 10–15 kg of tin, and 3–5 kg of aluminum. In addition, the company also uses additional materials in the form of thinner and epoxy purchased from nearby hardware stores with less frequent purchases, namely 5–10 liters of thinner every month and around 5 kg of epoxy every two months. To date, the company has not had a structured policy for procurement and control of raw material inventory. This condition results in excess inventory of several types of raw materials which actually incurs high costs, both in terms of storage costs and warehouse maintenance costs. This excess inventory ultimately has an impact on reduced efficiency and decreased company profits. This study was conducted to analyze the existing inventory system and compare the company's current policy with a proposed method for more optimal inventory control. The calculation results show that the proposed method is able to provide significant inventory cost savings, namely 83.25% in brass raw materials, 15.28% in copper, 14.6% in tin, 43.37% in aluminum, 4.66% in epoxy, 4.2% in thinner, and 40.7% in other raw materials. Thus, the implementation of the right inventory control method can improve operational efficiency and help companies reduce cost burdens, so that profits can be more optimal.

This study aims to analyze the effectiveness of raw material inventory control at the Kediri Wet Noodle business by comparing the traditional method with the Economic Order Quantity (EOQ) method. A descriptive quantitative approach was applied, utilizing EOQ, Safety Stock (SS), Re-order Point (ROP), and total inventory cost analysis. The results indicate that the traditional method leads to 24 purchase cycles per year with an inventory cost of IDR 4,320,000, without considering safety stock or re-order points. In contrast, the EOQ method shows an optimal purchase quantity of 1,421 sacks (35,525 Kg) with five purchase cycles per year, an inventory cost of IDR 574,455, a Safety Stock of 67 sacks (1,675 Kg), and a Re-order Point of 107 sacks (2,675 Kg). Therefore, the EOQ method reduces inventory costs by up to 86% compared to the traditional method. Nevertheless, its limitation lies in the exclusion of raw material shelf life and storage condition factors.

This study aims to analyze the process of preparing operational budgets in micro, small, and medium enterprises (MSMEs) of Pempek Love Palembang, which are engaged in the culinary sector typical of South Sumatra. Pempek Love Palembang is one of the business actors that plays a role in maintaining culinary traditions while contributing to the local economy. The research approach used is quantitative descriptive, with data collection techniques through direct interviews with business owners. Interviews are focused on operational activities that cover all stages of production to sales. The scope of analysis includes the preparation of various budget components, including sales budgets, production and inventory costs, raw material budgets, direct labor budgets, overhead costs, operational costs, cost of goods sold (COGS), and profit and loss budgets. Based on the findings, it is known that Pempek Love Palembang has not prepared a budget systematically and well documented. This is due to the limited knowledge of owners and employees about the concept of budget planning, so that the financial management process runs less than optimally. The absence of a structured budget makes it difficult to evaluate performance in a measurable manner and limits the ability of businesses to project profits accurately. This study confirms that the implementation of a good operational budget is not only beneficial for setting clear targets, but also serves as a cost control tool and a basis for strategic decision-making. With proper budget planning, MSMEs such as Pempek Love Palembang can increase efficiency, maintain financial stability, and expand business development opportunities in the future. The recommendation of this study is simple financial management training for MSME actors to be able to prepare budgets independently, accurately, and sustainably for more sustainable and stable business growth.

This study aims to evaluate the effectiveness of current asset management, specifically cash, receivables, and inventory, and its impact on a company's ability to generate profits. The study focused on companies in the automotive sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The research approach used a quantitative method with secondary data sourced from annual financial reports. The study sample included 11 companies, resulting in a total of 44 observational data sets over four years. Data analysis was performed using SPSS version 25 software to examine the relationships and influences between the study variables. The test results showed that cash management did not significantly influence profitability. This indicates that the amount of available cash does not always correlate with profit, possibly because cash funds are not optimally utilized in productive activities. Conversely, receivables management showed a negative correlation with profitability. This finding suggests that high receivables can burden cash flow and reduce a company's ability to generate profits. Meanwhile, inventory management has a positive and significant impact on profitability, indicating that good inventory control can support smooth production and sales, thereby increasing profits. Together, these three variables explained 68.4% of the variation in company profitability, while the remaining 31.6% was influenced by factors outside the model, such as operational efficiency, cost structure, and marketing strategy. These findings provide insights for automotive company management to prioritize inventory management and review cash and receivables policies to optimize financial performance.

The use of office stationery (ATK) plays a crucial role in supporting the smooth running of administrative activities within government agencies, particularly within the Financial and Development Supervisory Agency (BPKP). As an agency responsible for supervising and evaluating state financial management, the availability of adequate and timely ATK is a crucial supporting factor in ensuring the efficient and effective operation of BPKP. Unavailability of ATK can hamper administrative processes, while excess stock can lead to budget waste and inefficiency in logistics management. This study aims to implement an inventory control system for ATK use at BPKP using the Min-Max Stock method. This method is used to determine the ideal minimum and maximum limits for ATK inventory, with the aim of minimizing overstock and stockouts. With this approach, agencies can manage ATK procurement more efficiently based on actual needs and existing usage patterns. The results of the study indicate that the application of the Min-Max Stock method provides significant results in inventory management. For the type of ATK in the form of F4 size HVS paper, the minimum and maximum values are set at 12 reams. Meanwhile, for A4-sized HVS paper, the minimum quantity is 72 reams and the maximum is 98 reams. For other types of stationery, such as printer ink, the minimum and maximum quantities are set at 74 and 92 bottles, respectively. For BPKP logo folders, the recommended minimum is 240 sheets and the maximum is 325 sheets. By implementing this method, BPKP can optimally manage stationery inventory, thereby minimizing the risk of stockouts that could disrupt operations and preventing inefficient stockpiling. This approach contributes to more orderly, transparent, and cost-effective logistics governance within the government.

The use of office stationery (ATK) plays an important role in supporting the smooth operation and administrative activities of government agencies, particularly the Financial and Development Supervisory Agency (BPKP). As an institution whose primary function is to supervise and evaluate state financial management, BPKP requires adequate logistical support to ensure optimal implementation of its duties. One form of such support is the availability of sufficient, timely, and appropriate ATK. Common problems often encountered in ATK management are overstock, which is excess inventory that leads to wasted budget and storage space, and stockout, which is a shortage of inventory that can hinder work activities. This study aims to control ATK inventory by applying the Min-Max Stock method. This method helps in determining the minimum and maximum inventory limits for each type of ATK, so that procurement of goods can be carried out in a planned and efficient manner. With this approach, agencies can maintain a balance between availability of goods and efficient use of the budget. The results of the study indicate that the application of the Min-Max Stock method in the BPKP environment produces more rational inventory figures. For the type of HVS paper F4 size ATK, the minimum and maximum values are set at 12 reams. Meanwhile, for A4-sized HVS paper, the minimum and maximum values are 72 reams and 98 reams, respectively. For printer ink, the ideal minimum and maximum quantities are 74 and 92 bottles. Meanwhile, BPKP logo folders have a minimum value of 240 sheets and a maximum of 325 sheets. The implementation of this method has a positive impact on the efficiency of the procurement and control process of stationery at BPKP.

Measuring Liquefied Petroleum Gas (LPG) levels and inventory in storage tanks is a critical aspect of terminal operations, directly influencing safety, operational efficiency, and accurate stock management. The Integrated Terminal Palembang – Pulau Layang LPG Site has implemented a servo-type Automatic Tank Gauging (ATG) system, namely the Proservo NMS81, to provide precise and real-time volume measurements. Despite its operational importance, there remains a limited in-depth understanding of how this ATG system functions, particularly regarding the complete process from sensing LPG levels to converting them into accurate inventory data. This study aims to analyze the working mechanism of the Proservo NMS81 in measuring LPG height and generating digital stock data for monitoring purposes. The research method combines a literature review of the Proservo NMS81 technical datasheet and related scientific references with direct field observation (KSM-LP) at the LPG Pulau Layang site. The analysis covers the operating principle of the servo sensor, which relies on displacement measurement via a mechanical float and wire system; the analog-to-digital conversion process utilizing a 12-bit ADC to transform continuous signals into discrete digital values; the communication protocols employed, including HART and Modbus RS-485, for transmitting processed data to the control system; and the algorithmic data processing that converts tank level measurements into standardized inventory figures based on tank calibration tables and product density. The results of this study are expected to improve technical knowledge regarding servo-type ATG systems, enhance the accuracy and reliability of inventory monitoring, and contribute to more informed operational decision-making. Furthermore, the research findings are intended to serve as a valuable academic reference for the application of advanced instrumentation technology in the energy industry, supporting both professional practice and further scholarly exploration in the field.

This community service activity aimed to provide guidance and capacity building for micro, small, and medium enterprises (MSMEs), specifically chicken satay vendors operating in the parking area of Taman Anggrek Mall, Jakarta. These culinary MSMEs have strong potential due to their strategic location, which attracts high foot traffic. However, many of these business owners still face challenges in managing and developing their businesses, particularly in terms of managerial skills, financial record-keeping, and marketing strategies. Therefore, this program was designed to enhance their business competitiveness by improving their managerial abilities, introducing simple bookkeeping practices, and promoting the use of digital platforms for marketing. The implementation of the program began with an initial observation to identify the specific needs and challenges faced by the MSME actors. This was followed by interactive training sessions covering topics such as the importance of basic financial management, how to create simple financial reports, and effective yet low-cost digital marketing strategies. In addition to the training, the team also provided intensive one-on-one mentoring to ensure that participants could apply the materials in their daily business operations. The outcomes of the program showed positive developments. The MSME participants began to recognize the importance of keeping financial records as a basis for making business decisions. They were also able to identify internal management issues such as inventory control and business planning. In terms of marketing, most of the vendors have started using digital platforms like WhatsApp Business and Instagram to promote their products, allowing them to reach a wider audience.It is expected that this community engagement initiative will continue and serve as a model for similar training programs targeting culinary MSMEs in other busy urban areas. Such efforts are essential to developing more independent, professional, and competitive MSMEs in the digital era.

This community service initiative aims to educate and assist in the implementation of an Internal Control System ICS at Minimarket Malika as a strategic effort to safeguard assets and enhance operational effectiveness and efficiency. The ICS applied includes a systematic recording process for inventory, purchase prices, and selling prices. These records are intended to ensure that all transactions are properly documented and accountable.Internal evaluations are conducted regularly through annual stock-taking activities, which involve verifying and matching inventory data recorded in the system with the actual physical stock in the store or warehouse. This activity serves as a critical benchmark for assessing business stability, the accuracy of inventory records, and the overall effectiveness of inventory management. Any transactional errors identified during sales operations are corrected immediately in real-time to prevent error accumulation and potential financial losses. The role of management is essential, particularly in maintaining business continuity through improved service quality and the timely fulfillment of customer needs. In response to intense competition and dynamic market changes, Minimarket Malika adopts adaptive strategies such as price adjustments, excellent customer service, and a broader product assortment to meet diverse consumer demands. To prevent fraud, the minimarket has installed CCTV cameras at strategic locations and provides training for employees on how to detect counterfeit money and suspicious behavior. The ICS also supports risk management in inventory by monitoring the movement of goods in real-time, allowing management to make accurate decisions about which products need to be stocked in accordance with current consumer demand trends.Through the consistent and comprehensive application of an internal control system, Minimarket Malika is expected to improve its competitiveness while maintaining the integrity and sustainability of its business operations amid ongoing economic challenges. Furthermore, this approach serves as a practical model for other small and medium enterprises (SMEs) aiming to strengthen their internal governance and adapt to an increasingly complex retail environment.

Efficient drug inventory management is a critical factor in ensuring medicine availability and optimizing procurement budgets in healthcare facilities. This study aims to analyze drug inventory at Tritya Eye Clinic Surabaya using the ABC (Always, Better, Control), VEN (Vital, Essential, Non-Essential), and EOQ (Economic Order Quantity) methods to improve procurement budget efficiency. A quantitative descriptive approach with a case study method was employed. Data were collected from drug usage records, stock opname reports, and procurement documents from in 2024. The findings reveal that the combined ABC-VEN method effectively identifies priority drug groups based on consumption value and clinical importance, while the EOQ method determines optimal ordering quantities to minimize total inventory costs. The integrated application of these methods successfully reduces overstock and stockout incidents and enhances procurement budget efficiency. This study recommends inventory management based on historical usage data and strategic classification to achieve more accurate and cost-effective drug procurement planning.

This study discusses the application of inventory accounting in micro-enterprises, particularly at Toko Benih Tamban Tani, located in Kedawung Village, Mojo District. The main issue addressed is the suboptimal recording and calculation of inventory costs in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). As a vital component of business operations, inventory should be managed systematically to accurately reflect the financial position and support operational efficiency. This research employs a descriptive qualitative approach. Data were collected through interviews, observations, and the collection and analysis of relevant documents, complemented by quantitative calculations using the Economic Order Quantity (EOQ) method to assess purchasing efficiency. The analysis aimed to describe current practices and compare them to the standards set forth in SAK EMKM. The findings indicate that inventory recording is still performed manually without a formal accounting format, and several operational costs such as shipping fees, electricity, and other supporting expenses have not been included in the calculation of the cost of goods sold. Additionally, based on EOQ analysis, the actual purchasing frequency is higher than the optimal amount, indicating inefficiencies in inventory procurement.

This study aims to analyze the influence of leverage (DER), free cash flow (FCF), and operational efficiency using inventory turnover (ITO), and receivables turnover (RTO) on company value, with company size as a control variable, in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2018–2023 period. The method used is panel data regression with the Fixed Effect Model approach. The results of the study show that leverage has a significant negative effect, and inventory turnover has a significant positive effect on the company's value. Meanwhile, FCF and RTO had no significant effect, while company size had a negative effect. Robustness checks with PBV as proxy for alternative values showed relatively consistent results. These findings support the signal theory, that operational efficiency and a well-managed financial structure can strengthen investors' perception of a company's value.

Manual stock management systems are still commonly used in electrical equipment sales businesses, often leading to problems such as inaccurate data recording, delayed reporting, and potential data loss. To overcome these issues, a web-based inventory management information system was developed to automate the recording of incoming goods, outgoing goods, damaged items, and lost items. A case study was conducted at Toko Dhanisa Mandiri Jaya, which previously relied on manual bookkeeping using physical logs. The system was developed using the Waterfall method, involving stages such as requirements analysis, system design, implementation, testing, and maintenance. Data collection was carried out through observation, interviews, and literature review. The system includes key features such as inventory data management, transaction processing, reporting, and user management. The implementation results indicate improved operational efficiency, reduced recording errors, and the availability of real-time inventory data to support managerial decision-making. This system is expected to help the store modernize its business processes with better accuracy and control.

This study is to develop a web-based inventory management information system for grocery merchants in order to speed up the stock recording process. The system is built according to the waterfall style of system development, using PHP and MySQL. Data collection techniques include observation, interviews, and literature research. As a result, store managers can improve operating efficiency and reduce errors in manual stocktaking by using a system that allows real-time product stock input, updating, and monitoring. This study provides a practical digital solution to support the digitization of small businesses in Indonesia.

Stockpiles are accumulations of materials such as coal or ore stored at specific locations. Accurate stockpile volume measurement is crucial in the mining and logistics industries for inventory management and cost efficiency. Conventional methods like Real-Time Kinematic (RTK) GPS rely on surface coordinate measurements but require numerous points, especially for irregular-shaped objects. Newer technologies like Terrestrial Laser Scanners (TLS) offer high-precision alternatives by capturing thousands of points per second, expediting and enhancing the resolution of volume measurements. This study compares TLS and RTK GPS methods in measuring the volume of andesite rock stockpiles at PT Bara Tabang. This research uses a quantitative approach, involving six Ground Control Points (GCPs) measured using the Sokkia GRX2 RTK GPS on October 24, 2024. TLS generated over 8.6 million point cloud data filtered down to 35,197 points, while RTK GPS yielded 2,276 coordinates. Accuracy testing showed very small RMSE values (RMSEr: 0.008 m; RMSEz: 0.007 m), and both LE90 and CE90 demonstrated 90% confidence within a 0.012 m range. Volume calculation using Surpac software with the cut and fill method showed TLS produced a volume of 18,766 bcm (51,982 tons/m³), while RTK GPS resulted in 18,694 bcm (51,782 tons/m³), with a difference of 72 bcm or 0.211%.These results indicate that both methods offer acceptable accuracy; however, TLS provides greater data density, efficiency, and precision, particularly for complex or large-scale stockpile objects. Therefore, TLS is recommended for high-accuracy volume measurement in mining operations that require efficiency and detailed analysis.

Economic Order Quantity (EOQ) is one of the methods in inventory management used to determine the optimal order quantity to minimize total inventory costs, which include ordering costs and storage costs. This study aims to analyze the application of the EOQ model in managing inventory in a company. By using data on raw material usage, ordering costs, and storage costs, the results show that the application of EOQ can optimize the amount of purchases and order frequency more efficiently. The results of the analysis show that the application of the EOQ model contributes to reducing operational costs and increasing the effectiveness of stock management. Therefore, EOQ can be used as an appropriate inventory management strategy to support the efficiency and productivity of the company. Economic Order Quantity (EOQ) in controlling coffee inventory at the Suteki Medan Coffee Shop to minimize total inventory costs. The EOQ method is used to determine the optimal order quantity with the most efficient cost, as well as considering safety stock, reorder point, and total inventory cost.    

This research investigates the implementation of stock opname procedures in the General Affair warehouse at PT Bernofarm Pharmaceutical Company, a major pharmaceutical manufacturer. The study responds to the problem of discrepancies in inventory data, which can disrupt operations due to inaccurate recording or delays in documentation. The objective is to analyze the effectiveness and structure of stock opname procedures in controlling non-productive inventory. A qualitative descriptive method was employed, utilizing observation and interviews with Accounting and General Affair warehouse staff to collect primary data. The findings reveal that stock opname at PT Bernofarm is conducted periodically through coordinated stages: scheduling, preparation of inventory data, physical inspection, data reconciliation, reporting, and inventory adjustment. The procedures are carried out collaboratively between the Accounting and General Affair divisions, with clearly defined responsibilities and documentation such as stock cards, credit memos, and goods receipts. Despite a difference in theoretical and practical implementation—where inventory recording is managed by warehouse staff rather than accounting—the presence of functional segregation and supervisory checks ensures effective internal control. The study concludes that a structured and consistent stock opname process improves data accuracy, minimizes discrepancies, and enhances accountability. This research is limited to non-productive inventory in a single company division, and further studies are suggested to explore digital solutions or comparative analyses across industries.

Makmur Jaya is a company engaged in the production of snacks and faces challenges in controlling raw material inventory, such as inaccuracy in the number of orders and high storage costs. This study aims to apply the Economic Order Quantity (EOQ) method to improve efficiency in inventory management. The EOQ method is used to determine the optimal number of orders that can minimize the total cost of inventory, including ordering and storage costs. The results of the analysis show that the implementation of EOQ is able to significantly reduce the total cost of inventory compared to the conventional method that has been used by the company. In addition, EOQ also provides benefits in scheduling raw material orders more efficiently and systematically. Thus, the application of the EOQ method is an effective strategy in improving the efficiency of raw material inventory control in Makmur Jaya.

Inventory management of raw materials is a crucial aspect in the manufacturing industry, particularly in the pharmaceutical sector, as it directly affects the continuity of the production process. This study aims to analyze the raw material inventory accounting system in inventory control at PT Bernofarm Pharmaceutical Company. The methods used include direct observation of operational processes and interviews with management to obtain relevant and accurate data. The results of the study show that PT Bernofarm has implemented an integrated accounting information system within an ERP framework, covering procedures for raw material requisition, issuance, return, and recording of production costs. Each procedure is systematically arranged with clear task separation and is fully computerized. This facilitates internal control and monitoring of raw material flow, while minimizing recording errors. With this effective system, the company is able to avoid both overstocking and stock shortages that could disrupt production. This study is expected to serve as a reference for improving the efficiency and accuracy of raw material inventory management in other pharmaceutical companies.