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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.  

Meatballs are one of the popular processed meat products, easy to find, and liked by the public. Meatballs can also be stored for a long time, so business actors do not need to worry about the quality of the meatballs being damaged, so the production and operational processes need to be carried out properly. The high demand for meatball orders occurs on certain days, the stock of meatballs tends to be less than satisfactory. The purpose of this community service is to provide an understanding to UD. Hani Jatirejo so that they can control product stock, so that consumer demand for products can be met. The methods used in this training are the Preparation Stage, the Implementation Stage, and the Evaluation Stage. The results of this service are the implementation of visits and observations on the operation and production of meatball making, as well as the provision of product stock control counseling in meeting the number of customer requests UD. Hani Jatirejo.

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in supporting regional economic development. However, inefficient inventory management remains a significant challenge in operational effectiveness. This study aims to analyze raw material inventory control at Kebab & Burger Foursist MSME in Tarakan City using the Economic Order Quantity (EOQ) and Reorder Point (ROP) methods. A descriptive quantitative approach was employed, utilizing annual sales data, ordering costs, and storage costs of main raw materials. The results indicate that the implementation of EOQ and ROP effectively determines the optimal purchase quantity and reorder timing, thereby minimizing total inventory costs and reducing the risk of stockouts or overstocking. The use of POM-QM for Windows software enhances the accuracy of the analysis. The implications of this study offer practical solutions for MSME actors in managing raw material procurement more efficiently and systematically.

This research discusses the settlement of Sultan Ground (SG) and Pakualaman Ground (PAG) land controlled by the community based on the principle of people's sovereignty. The special status of the Yogyakarta Special Region (DIY) grants the Sultanate and Pakualaman Duchy the authority to manage SG and PAG land. However, in practice, the inventory process of these lands has led to legal issues, particularly concerning ownership and the rights of communities that have long occupied the land. This study employs normative legal research methods with statutory and conceptual approaches. The sources of data include primary, secondary, and tertiary legal materials. The findings indicate a dualism in agrarian law between the Basic Agrarian Law (UUPA) and the Yogyakarta Special Region Law, which results in legal uncertainty for communities that have long inhabited SG and PAG land. The study concludes that the community's rights over SG and PAG land before the inventory process can be based on the magersari and anggaduh principles, which are recognized in customary law. However, the lack of legal recognition within the national legal system causes communities to lose rights over the land they have utilized for generations. Therefore, a legal solution that accommodates the principle of people's sovereignty is needed to resolve land disputes in Yogyakarta, ensuring legal certainty and justice for the community.

This study aims to analyze the efficiency of raw material inventory control for bread products at Rejeki Bakery in Mijen, Semarang, and to examine the application of the Material Requirement Planning (MRP) method in optimizing raw material inventory costs. The research employs a quantitative approach using secondary data as the main source. The data analysis technique utilized in this study is the Material Requirement Planning (MRP) method, which includes three inventory control techniques: Lot For Lot (LFL), Economic Order Quantity (EOQ), and Period Order Quantity (POQ). Each method was analyzed to determine the most efficient inventory cost. The results show that the raw material inventory cost using the Lot For Lot (LFL) method is Rp 2,400,000.00, the Economic Order Quantity (EOQ) method results in an inventory cost of Rp 2,992,600.00, while the Period Order Quantity (POQ) method incurs a cost of Rp 6,924,800.00. Additionally, the current raw material inventory cost under Rejeki Bakery’s management policy is Rp 2,681,600.00. Based on these findings, the implementation of the Material Requirement Planning (MRP) method at Rejeki Bakery in Mijen, Semarang, has demonstrated its effectiveness in improving the efficiency of inventory management. Among the three techniques analyzed, the Lot For Lot (LFL) method proves to be the most cost-effective, as it minimizes excess inventory while ensuring that production needs are met. This study highlights the importance of selecting an appropriate inventory control method to optimize costs and enhance operational efficiency in bakery production.

In facing fluctuations in the demand for spare parts at PT. SUN STAR MOTOR SURABAYA to avoid shortages that could disrupt its business operations, the company must ensure it can meet customer demands for specific items or orders. This means the company will lose an opportunity to earn profits. Before applying Safety Stock, Reorder Point, Economic Order Quantity, Maximum Inventory, and Total Inventory Cost, the company frequently faced spare parts stock shortages. To solve this issue, Safety Stock, Reorder Point, Economic Order Quantity, Maximum Inventory, and Total Inventory Cost are applied to determine order quantity, order time, and inventory levels for reordering. The results from inventory calculations can help determine the optimal spare parts needs for the company.

This study aims to describe and analyze: How is the appropriate technical management of regional assets based on applicable laws and efforts made by the East Java Provincial Government in managing regional assets to optimize Regional Fiscal Potential. This study uses a qualitative method of the Case Study approach. The data collection techniques used in this study are through observation, interviews and documentation.  The data was analyzed using an interactive model analysis developed by Miles and Huberman with three procedures, namely data reduction, data display, and conclusion. The results of the study show that the technical management of regional assets carried out by the East Java Provincial Government in managing regional assets in order to optimize Regional Fiscal Potential includes Technical Utilization of Regional Assets in the form of Leases running in accordance with the rules that have been set, this can be seen from the policies used, namely the Governor of East Java Regulation Number 108 of 2018 concerning the Implementation Regulations of the East Java Province Regional Regulation Number 10 of 2017 concerning Management of Regional Property.Technical Utilization of Regional Assets in the Form of Borrowing and Using Property Based on Article 157 of Permendagri Number 19 of 2016, the Implementation of Borrowing and Use is outlined in the agreement and signed by: a.Borrowers and Governors/Regents/Mayors, for regional property that are in the Goods Manageriii; and b. Borrowers and Goods Managers, for regional property that is in the Goods Users.  The technical utilization of regional assets in the form of Build to Hand Over / Build to Hand Over is carried out through a Build to Hand Over Agreement / BOT (Bulit Operate Transfer) covering aspects of Civil Law, Land Law (Agrarian), and Administrative Law.  The Utilization of Regional Fixed Assets in the Form of Inventory Infrastructure Provision is carried out through SOPs consisting of four, namely; Issuance of Regional Head Decree on Infrastructure Provision Cooperation (KSPI), Selection and Determination of KSPI Partners, Implementation of KSPI and Termination of KSPI. Efforts made by the East Java Provincial Government in managing regional assets to optimize regional fiscal potential, including identification and inventory of the value and potential of regional assets, assessment of regional assets. Supervision and control of asset utilization, Regional asset management information system.

This study aims to determine the effect of cash turnover, inventory turnover and accounts receivable control on company liquidity. The data used are the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023 which are published via www.idx.com. The number of samples used was 42 companies. The method used in this research is quantitative method, while the data is analyzed using descriptive statistics, classical assumption test and multiple linear regression. The results showed that negative cash turnover had no effect on liquidity, negative inventory turnover had no effect on liquidity and negative accounts receivable control had no effect on liquidity.

This study analyzes the implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at Alfapro Stationery. The analysis results indicate that Alfapro Stationery has applied several basic principles of SAK EMKM in preparing its financial statements, such as recognizing fixed assets based on acquisition costs, recording inventory, and recognizing revenue and expenses. The financial statements prepared include the statement of financial position, income statement, and notes to the financial statements, supported by a computer-based accounting system (AIO System) that helps generate automatic financial reports every month, thereby increasing accuracy and transparency. However, Alfapro Stationery has not been able to separate personal and business assets, violating the "Separate Economic Entity" concept, which is fundamental in preparing financial statements according to SAK EMKM. Although the company's financial statements formally appear to meet the requirements of SAK EMKM, the lack of clear separation between personal and business assets indicates non-compliance with the standard. Further research can focus on a more in-depth analysis of the effectiveness of the internal control system, evaluating the impact of the latest technology on store operations, better human resource management strategies, and comparative studies with other UMKM that have best practices. This aims to provide broader perspectives and innovative solutions to be implemented at Alfapro Stationery.

Management practices in Micro, Small, and Medium Enterprises (MSMEs) in rural areas play a crucial role in enhancing business sustainability and competitiveness. This article explores various management strategies that rural MSMEs can implement to optimize their business operations. Through training and mentoring programs, MSME actors are provided with knowledge and skills in financial management, marketing, and operational management. Community service activities (PkM), conducted in conjunction with research activities using a case study approach on MSMEs in Bantargadung Village, Bantargadung Subdistrict, Sukabumi Regency, have formulated a management practice model for the sustainability of rural MSMEs. This model can be further developed to advance rural MSMEs, aiming to improve the village economy, enhance rural independence, stimulate economic growth, create jobs, and reduce unemployment rates in rural areas, ultimately improving the welfare of rural communities. Based on management practice theory, as well as guidance from the Chamber of Commerce and Industry (Kadin) and the Ministry of Cooperatives and MSMEs, the management practices for rural MSMEs include: 1) Efficient Inventory Management; 2) Production Process Improvement, particularly Production Efficiency; 3) Financial Management; 4) Human Resource Management; 5) Effective Marketing Strategies and the Use of Digital Marketing; and 6) Performance Evaluation and Control.

This study aims to analyze the implementation of the accounting system at Mie Baso Akung, which is part of the Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The main focus of this report is to explain the accounting system in the cash sales, purchasing, inventory, and payroll and wages sections. In its work, the author uses qualitative methods through interview techniques and also observation. Based on the results of the study, it was found that most of the processes are still carried out manually by the owner who does not comply with the proper procedures. This indicates the need for the implementation of a more structured system to improve operational efficiency. In addition, this study also identified obstacles in inventory management, which is very important to maintain the availability of raw materials and production efficiency. Therefore, Mie Baso Akung needs to implement a more detailed accounting information system and better internal control in order to improve operational efficiency that can help Mie Baso Akung in managing its finances and operations more effectively.

The company PT. Agung Sumatera Samudera Abadi (ASSA) Sibolga sales system still uses a manual system using notebooks. So that it can slow down the way employees work and become ineffective. limitations in monitoring and controlling stock in real-time and fish stock supplies also often occur shortages or excesses which can result in losses. The shortage of fish stock is caused by the frequency of fish demand being greater than the stock provided. While the excess fish stock is caused by the frequency of fish demand being less than the stock provided. so using the Economic Order Quantity (EOQ) and Just In Time (JIT) methods which are used to optimize and minimize inventory and manage fish stock at PT.ASSA by reducing excess inventory and shortages, and facilitating the inventory control process in real-time. The results of this study are in the form of a computerized system used to determine fish inventory using the EOQ and JIT methods. From the calculation results of the two methods, the final results of the EOQ method were obtained with a message frequency of 14 times a month with a quantity of fish messages of 4,565,650 Kg, while the JIT method was obtained with a message frequency of 6 times a month with a quantity of 2,262,548 Kg and with a reserve stock of 1,866,602 Kg.

Inventory control is a crucial element in supporting the smooth production process in manufacturing companies. PT Bonecom Tricom, a producer of automotive spare parts, faces challenges in managing SPP-C05 Black plastic pellets due to inaccurate estimation methods, resulting in material accumulation in storage. This study aims to propose inventory planning using time series and min-max methods to optimize material requirements. The results show that the Holt-Winter's Multiplicative method provides the best forecasting accuracy with the lowest error rate (MAPE) of 2%. Furthermore, implementing the min-max method can reduce inventory costs by 14.245%. This study is expected to serve as a reference for companies to manage material inventory more effectively and efficiently.

Warung Awi is a micro, small, and medium enterprise (MSME) that has been operating since 2009 and has become one of the leading culinary destinations in Batam City. However, the business has encountered various challenges, particularly in managing raw material inventory. Therefore, it is crucial for Warung Awi to adopt a more effective and efficient inventory management system. One approach to address this issue is by implementing the Economic Order Quantity (EOQ) and Reorder Point (ROP) methods. Data collection was conducted using both primary and secondary methods, including transaction records and interviews with the business owner. The results of this study produced a web-based system that assists the owner in managing inventory. The implementation of this system received positive feedback from the owner, as it significantly improved efficiency in inventory recording and management.

Warung Awi is a micro, small, and medium enterprise (MSME) that has been operating since 2009 and has become one of the leading culinary destinations in Batam City. However, the business has encountered various challenges, particularly in managing raw material inventory. Therefore, it is crucial for Warung Awi to adopt a more effective and efficient inventory management system. One approach to address this issue is by implementing the Economic Order Quantity (EOQ) and Reorder Point (ROP) methods. Data collection was conducted using both primary and secondary methods, including transaction records and interviews with the business owner. The results of this study produced a web-based system that assists the owner in managing inventory. The implementation of this system received positive feedback from the owner, as it significantly improved efficiency in inventory recording and management.

Warehouse management and internal logistics planning and control are increasingly important. Nowadays, many Warehouse management methods as well as internal logistics planning and control are increasingly important. Warehouses play a critical role in matching product demand with supply at various echelons in the supply chain. The warehouse decision model is very important for the profitability of an organization. The method used in this research activity uses a qualitative approach where this approach explores and understands the meaning of some individuals or groups of people who originate from social problems. warehouse layout arrangements, inventory arrangements, maintenance of warehousing equipment, storage of goods, stock lists, entry of goods, expenditure of goods, picking of goods, packaging of goods, delivery of goods, and so on. Benefits of implementing good warehouse management, such as: 1. Serving customers better 2. Obtaining data in real time 3. Preventing the risk of loss 4. Avoiding fraud 5. More accurate reordering of goods. Suggestions for further research, adding another subject to understand warehouse design what it is like and how to manage it.

This article discusses the development of accounting information systems to improve efficiency and accuracy, focusing on a case study of the implementation of accounting program changes. Previous studies have shown that effective accounting information systems can significantly improve the quality of accounting and managerial information. The implementation of accounting program changes often involves the integration of information technology to improve the process of financial reporting, internal control, and analysis of company performance. Previous studies have shown that companies that adopt information technology in their accounting systems have a competitive advantage in managing and analyzing financial information more efficiently. Important factors in the development of accounting information systems are the need to ensure data accuracy, reporting speed, and real-time availability of information for internal and external stakeholders. This study also explores the positive impact of the use of accounting information systems on the company's operational efficiency and strategic decision making. Successful implementations show that modern accounting information systems are able to integrate various business functions, such as finance, inventory, and manufacturing, to improve the coordination and effectiveness of the organization as a whole. Thus, the development of accounting information systems not only improves the company's internal processes but also enhances the company's adaptability to rapid and complex changes in the business environment. This study provides a strong theoretical foundation for understanding the importance of information technology integration in the context of accounting program changes to achieve higher efficiency and accuracy goals.

The research objective is to evaluate the effectiveness of the audit process in ensuring the accuracy and completeness of financial statements and identifying the role of auditors in increasing the transparency and credibility of the company. The research method used is descriptive with an exploratory approach. The audit process involves four main stages: planning and designing the audit approach, testing controls and transactions, performing analytical procedures and detailed testing of balances, and completing the audit and issuing an audit report. The results show that a systematic and competent audit process can identify errors and irregularities in financial statements, improving the quality of information presented to users. Auditor professionalism, which includes competence, independence, and adherence to a code of ethics, plays an important role in conducting audits. Auditors from KAP Rudiana Febriani effectively check internal controls, conduct physical verification of fixed assets, and ensure the validity of proof of asset ownership. Audit as a tool to improve accountability and transparency in the company's financial management. Suggestions are given to improve auditors' training and professional development to ensure they remain competent and able to overcome challenges in the audit process.

This study aims to find out and analyze the effectiveness of the implementation of the duties of the civil police unit in the management of dormitories/lodging in Central Ende District, Ende Regency. This research is an empirical juridical research that uses three approaches, namely the socio-legal approach, the conceptual approach and the doctrinal approach using primary data and secondary data collected using observation, interview and literature study methods. This study uses a method of processing legal materials which is processed in several stages, namely inventory of legal materials, classification of legal materials, systematization of legal materials and verification of legal materials after which it is analyzed in a qualitative descriptive manner. The results of this study show that (1) the effectiveness of the implementation of the duties of the Pamong Praja Police Unit in controlling dormitories/lodging in Central Ende District, Ende Regency can be said to be effective, because the Satpol PP of Ende Regency in collaboration with other agencies carries out their duties and authorities following the existing procedures, even though the implementation is not perfect, (2) Obstacle factors for the implementation of Satpol PP's duties in ordering dormitories/lodgings,  namely responsiveness and confrontation, compliance and understanding, limited resources, difficult cases and infrastructure constraints

The aim of this research is to determine the magnitude of the influence of Raw Material Inventory Control on Production Results and the influence of the Production Process on Production Results among employees of the Children's Clothing Tailoring Convection in Cimahi. This research is quantitative research using the causality method with a survey approach. The data source used is a primary data source and the data was collected through questionnaires, interviews and observations. In this research, the analytical tool uses multiple linear regression analysis. In the hypothesis testing process, the F test and t test are used. The results of the research show that control of raw material supplies, production processes and production results at the Children's Clothing Tailoring Convection in Cimahi has a very good rating classification. Control of Raw Material Inventory and Production Process simultaneously has a significant effect on the Production Results of the Children's Clothing Tailoring Convection in Cimahi. Partial control of raw material supplies has a significant effect on the production results of the Children's Clothing Tailoring Convection in Cimahi. The partial production process has a significant effect on the production results of the Children's Clothing Tailoring Convection in Cimahi