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Inventory is an important factor in carrying out a production. Many companies experience problems in terms of inventory control, one example is inventory scarcity. The purpose of this study is to optimize the need for goods so that the company will not experience problems with inventory shortages or inventory buildup. This study uses  the Min-Max method  by collecting data in the form of inventory of goods needs, ordering costs, and storage costs. The result of this study  is that the safety stock value  of 80,887-tons is useful for protecting and anticipating inventory shortages, so companies must be on guard when they are at that value. Then, the Reorder Point value was obtained at 108,165 tons. Furthermore, the value of the Minimum Inventory  is 269,879-tons and the Maximum Inventory is  378,044-tons so that companies are not recommended to have more inventory than that value.    

Along with the current developments, electricity has become a basic need that must be required. With population growth, economic development, and an increase in various activities and the use of facilities that require electricity, the use of electrical energy will continue to increase even in the use of lights as lighting in offices. The expected purpose of this study is to examine the efficiency of energy use as office lighting for one of the fertilizer industries before and after using LED lights, as well as analyze the costs incurred and the economic value obtained from the use of LED lamps. In this study, several data are needed, such as building plan data, inventory of the types of lamps used, electrical energy consumption, and the price of electricity consumption per kWh through the calculation method. The difference in costs incurred for the use of non-LED lamps into LED lamps is IDR 580,931.14 in the 1st-floor office building in one of the fertilizer industries and IDR 319,747.56 in the 2nd-floor office building in one of the fertilizer industries. Based on this, the difference in costs incurred is very large, so the use of LED lamps is the main alternative in saving energy and costs. Therefore, it is important to conduct studies and research on the impact that can be caused by the use of LED lights on energy consumption and electricity cost efficiency in the company.    

This article aims to optimize the profit of seblak business through the application of Simplex method in linear program. Seblak is a popular business today with a wide variety of toppings such as meatballs, sausages, noodles, feet and many more, but efficient production planning and resource allocation can be challenging. In calculating this profit optimization, we use the Simplex method to identify production combinations that can generate maximum profit by considering various constraints related to raw materials, processing time, production costs to product selling prices. The result is expected to help seblak business owners in making smarter decisions regarding production, inventory, and pricing strategies, thus improving their business profitability.

Based on the aim of this research is to find out the comparison of full costing methods and variable costing in determining the cost of production for woven fabric business in Lembang Kolesawangan, Malimbong Balepe district, Tana Toraja Regency. This type of research uses quantitative descriptive data obtained through interviews, observation and documentation. Furthermore,analyzing the data by comparing the full costing  method dan variable costing. The results show the by calculating using the full method and variabel costing, where full costing obtains a higher value, namely Rp.2.671.000 because the full costing method takes into accound all the elements  of cosct, both fixed and variable. Compared to variabel costing, you only get a value of Rp,2.191.925 because variabel costing is only variable costs that are included in inventory and cost of good sold.

Inventory control is very important for companies because without proper inventory control the company will experience problems in meeting consumer needs both in the form of goods and services produced by the company. RSUD Dr. Pirngadi is one of the companies that uses conventional methods to calculate the total cost of inventory so that the costs incurred both for ordering syringes and storage costs are still high, therefore it is necessary to control the inventory of syringes which aims to minimise inventory costs so that company goals can be achieved. In solving the problem of controlling inventory costs to minimise total inventory costs, namely using robust optimisation. Robust optimisation is an optimisation model that contains uncertainty data to obtain the right solution using linear program solving. The results of research at the RSUD Dr. Pirngadi obtained the total cost of inventory according to company policy for the use of 3 mL Terumo syringes is Rp.426,104,665 while the robust optimisation method is Rp.319,647,106 so it can be concluded that by applying the robust optimisation method to the company can save inventory costs of Rp.106,987,599 or 25%.  Furthermore, the total inventory cost of using a 5 mL Terumo syringe according to company policy is Rp.208,402,454 while the robust optimisation method is Rp.166,608,139 so it can be concluded that by applying the robust optimisation method to the company can save inventory costs of Rp.41,794,315 or 20%.

Pematangsiantar City Army Hospital is one of the state-owned health facilities that provides booster vaccination services with 4 types of booster vaccines available, namely sinovac, astrazeneca, pfizer and moderna. The uncertain level of demand for booster vaccines causes the Pematangsiantar City Army Hospital to require booster vaccine inventory policy planning using the continuous review (s,S) method to prevent overstock which results in considerable cost expenditures. From the calculation of booster vaccine inventory control using the continuous review method (s,S), it is obtained that the total inventory cost has a significant percentage change. For the type of sinovac, the percentage change in total inventory costs reaches 92% of the total inventory costs in the existing conditions, for astrazeneca reaches 58% of the total inventory costs in the existing conditions, for pfizer reaches 60% of the total inventory costs in the existing conditions, and for moderna reaches 95% of the total inventory costs in the existing conditions. The results of the calculation of the total cost of inventory with continuous review (s,S) can provide a decrease in costs incurred by the Pematangsiantar City Army Hospital. This is because the continuous review (s,S) inventory policy minimises the cost of vaccine shortages which are quite costly.

This research aims to analyze the calculation of cost of goods sold and profit determination at UD Han Petshop Lamongan. The approach used in this research is a case study in accordance with the problem formulation and research objectives. The data collection techniques used were observation, interviews and documentation. The data analysis techniques in this research are data collection, data reduction, data presentation, and drawing conclusions, using data validity techniques used, namely source triangulation and method triangulation. The results of this research show that UD Han Petshop Lamongan in calculating the cost of goods sold has complied with the calculation procedure by entering initial inventory data plus net purchases then minus ending inventory. In determining profit, the company has included all the data required in the profit and loss financial report. The data used in determining net profit before tax is net sales minus the cost of goods sold and operating costs.

An Accounting Information System (AIS) for inventory of consumable goods is important in inventory management, transaction recording and financial reporting. A consumables inventory AIS helps in monitoring stock, calculating inventory costs, and ensuring proper accountability within the company. The problems that occur in the inventory recording system for consumable goods, namely that the recording that is still being carried out is not in accordance with applicable accounting so that the physical entry and exit of goods cannot be known periodically and there is no SIA for the Banjarbaru City Regional Revenue Service Unit. This research aims to create a Web-based SIA for inventory of consumables at the Banjarbaru City Regional Revenue Service Unit. This research method uses the case study method. The results of the research found that web-based AIS for managing supplies of consumables at the Banjarbaru City Regional Revenue Service Unit runs more effectively and efficiently. Keywords: Accounting Information Systems, Consumables, Accounting Application Programs.

The quality of a product depends on how the manufacturer applies the supply of raw materials used. The application of a good supply of raw materials can expedite the production process. There are many factors that affect the smooth production process. One of the factors that can affect the smoothness of the production process is the supply of raw materials. Raw materials in the production process include raw materials, semi-finished materials and finished goods. In running its business, Kedai Surabi Gapura experiences difficulties in terms of implementing raw material supplies considering the large number of orders that the shop receives every month so that Kedai Surabi Gapura cannot determine the number of priority raw material needs that must be purchased according to production needs. Surabi Gapura requires an appropriate method of supplying raw materials for production. By applying the raw material inventory classification method, it is hoped that Kedai Surabi can find out the priority classification of raw materials used based on raw material prices, in this case related to capital. Shop owners need to implement raw material inventory planning and control because to find out what the difference is between the costs incurred for purchasing raw materials and the amount of raw material requirements according to the daily production target. In addition to the raw material inventory classification method needed in an effort to expedite the production process, the shop also needs to apply the right raw material ordering method in order to save costs incurred such as transportation costs for sending raw materials, raw material storage costs, ordering costs, raw material maintenance costs arising from inventory. By applying the EOQ method for reordering raw materials, it is hoped that the Surabi Gapura Shop will place orders in economical quantities to determine the point of reordering raw materials so that the costs incurred by the Surabi Gapura Shop are efficient.The research method used in this study is to use a quantitative descriptive method. In this study the method used aims to determine the appropriate method of inventory of production raw materials with the raw material inventory classification method and the correct raw material ordering method in order to save costs incurred such as transportation costs for sending raw materials, raw material storage costs, ordering costs, maintenance costs for raw materials arising from inventory. By applying the EOQ method for reordering raw materials.From the results of calculations using the POM QM For Windows software based on the results of data processing using the ABC class classification analysis method for raw materials from 15 types of raw materials, they can be classified based on their respective classes according to the amount and investment value or rupiah spent to obtain these raw materials. Then by using the calculation of the EOQ method with the POM QM For Windows software, business owners can find out the optimal number of orders in the production process, namely the optimal number of orders is at 8,869.52 units, that is, if the demand in one day is 250 units.

Financial management is an administrative activity related to budget planning, storing, using, recording and monitoring the entry and exit of money or organizational funds. Inventory analysis is an activity to examine an asset issue that includes goods. Turn over inventory is the ratio between the total cost of goods sold and the average value of inventory owned by the company. in the process of managing finances and inventories, it is still carried out using a recording system in a ledger, so it is less effective. Therefore the author will develop a form of information system by selecting CV. Arris AC as research object. Based on the problems that occur in CV. Arris AC, the authors provide a solution that can overcome weaknesses by creating an Accounting Information System for Financial Management and Inventory Analysis using the inventory turnover ratio method which can be accessed via the web. In other words, this ratio describes how fast inventory rotates. web is an application that contains multimedia documents (text, images, sound, animation, video) in it that uses the HTTP protocol with database support for MySQL, Xampp and Adobe Dreamweaver CS6..   Keywords:Accounting, Financial Management, Inventory Analysis, Ratio, Web

CV XYZ is a company engaged in manufacturing with production in the form of stacking chairs. This company has a production capacity of 200 units of stacking chairs every day. The company has 3 types of bunk chairs, namely CH-100 KR, CH-200 KR, and CH-200 PC. Customer demand at this company tends to be fluctuating (up and down) which results in the company experiencing difficulties in determining the optimal raw material inventory to meet customer needs. The Material Requirement Planning (MRP) method is an appropriate method for scheduling inventory. The result of this scheduling model is in the form of a master production schedule (JIP) which is used to determine the demand for chair products for the next 6 months. The results of data processing obtained requests for stacking chairs in the next 6 months for the type CH-100 KR 10.724 unit, CH-200 KR of 10.998 unit, and CH-200 PC of 9.687 unit. The demand is then calculated using the MRP approach with LFL and EOQ. An effective material requirements planning method with the lowest cost is to use the Lot For Lot (LFL) method which gives the lowest cost results IDR 7,475,617,611.

Company CV. AM Nanda Putra is located in Sidoarjo and operates in the scaffolding industry. Currently the company is experiencing losses due to a lack of optimization in planning the amount and time of ordering raw materials, which results in shortages and excess material inventory. To overcome this problem, the company uses the MRP (Material Requirement Planning) method in optimizing raw material planning. In terms of the lot sizing approach, the company applies the LFL and EOQ methods. The forecasting methods used are Moving Average (MA), Weight Moving Average (WMA), and Exponential Smoothing (ES). The smallest MAD results were obtained using the Exponential Smoothing (ES) method for all scaffolding products. The forecasting results are obtained to determine the MPS (Master Production Schedule) for the next 10 months. After the determination of  MPS, the results of Material Requirement Planning (MRP) were obtained, namely the supply of raw materials for MF 170 AM scaffolding of 35402 units or 17700 sets, MF 170 K1 scaffolding of 28906 units or 14453 sets, MF 190 AM scaffolding of 16250 units or 8125 sets, and MF 190 K1 scaffolding of 7656 units or 3828 sets. From the results of calculating the cost of raw material requirements using the Lot for Lot (LFL) method and the Economic Order Quantity (EOQ) method, it can be seen that the total cost of planning the smallest raw material inventory with an amount of Rp. 12,975,818,022.

One of the supporters of the Ministry of Tourism and Creative Economy in improving the economy, especially in the field of tourism destinations, namely the Hospitality Industry. The main purpose of the hotel industry is as a means of accommodation for temporary accommodation for guests who come from various places and places to conduct business meetings, seminars, wedding receptions, workshops, national meetings and other activities. In addition, the role of the hospitality industry is very helpful for tourists who are visiting to travel with lodging services provided by hotels. To compete in the hotel industry requires a strong management structure, especially in terms of controlling operational costs. Therefore, the company needs a cost control. Cost Control is one component to support the running of business activities in hotel companies. The role played by the cost controller is inventory, supervision and control of hotel spending costs to achieve.     

The goal of this study is to ascertain how digital entrepreneurship strategies are applied by online business organizations in West Java from an Islamic perspective. This is a field research with a qualitative approach and descriptive qualitative approaches. Data were gathered through interviews, observations, documentation, and literature searches. Data analysis approaches make use of inventory or data collection, identification, analysis, and interpretation. The study's conclusions show that the four tenets of client orientation, transparency, fair competition, and fairness serve as the foundation for the digital entrepreneurship strategy employed by online business firms in West Java. The customer-oriented philosophy is first put into practice by providing polite, soft, and friendly service and by always being prepared to offer solutions. Second, the concept of openness is put into practice, and product specifications are truly communicated. Third, the idea of fair competition is put into practice through prompt delivery, no-cost advice, special offers, and higher-quality products. Fourth, the concept of fairness is put into practice by treating customers fairly and providing them with benefits.    

PKS Pagar Merbau is a plantation company engaged in palm oil processing. Due to the unpredictable level of demand, determining the timing and number of orders becomes difficult, resulting in increased inventory costs. By using the Period Order Quantity Method, it aims to be able to control Crude Palm Oil raw material inventory which will minimize inventory costs. The Period Order Quantity (POQ) method is a development of the Economic Order Quantity (EOQ) method where the number of orders can minimize the total cost of inventory. The results of applying this method, obtained the optimal number of orders of 1,208,798.12 kg for one order with a frequency of 101 times a year with a safety stock of 3,000,200.61 kg and a reorder point of 3,961,816.26 kg. The total inventory cost according to company policy is  Rp. 3,159,298,770.65 while the total inventory cost according to the Period Order Quantity method is 2,879,961,532.42. Then the total inventory cost savings of Rp. 279,337,238.23 or 8.86%

  Abstrak. The purpose of this research is to find out the right method to achieve optimal profit at PT. Andhika's lamp. Meanwhile, the formulation of the problem in this study is how this research method uses a descriptive quantitative approach with the ex post facto research method, namely research on data collected after the event occurred. The research was conducted by examining purchase cards and use cards in 2021. The conclusion of this study is that within a one-year period it can be concluded that the ending inventory value generated using the FIFO method is Rp. 118,840,000, while the LIFO method produces an ending inventory value of Rp. 124,440,000, the LIFO method is the opposite of the FIFO method, which produces a high cost of use so that the resulting profit is low. Based on the conclusions of the research results using the FIFO method, when the acquisition price increases using the LIFO method will be able to produce a high cost of production, this is the impact of the average trend in determining the cost of using fertilizer and ending inventory and reducing the effect of excessive price changes. high or low so that future costs will be more stable.

This research was conducted at Apotek Pelangi Farma Subang, because during the Covid-19 period pharmacies became a very vital business field and were the spearhead between the interests of pharmaceutical supply and the interests of the community to obtain medicines or all kinds of needs to support health. The purpose of this study is to determine the determination of Cost of Goods Sold (COGS) and how much gross profit is obtained, and whether the profit is optimal. This research uses Descriptive Analysis method by calculating quantitative data and analyzing financial statements and expressed with qualitative data to interpret the results of data calculations. The results of this study indicate that gross profit is a change in deduction from sales minus cost of goods sold. While the cost of goods sold is a calculation of the initial inventory plus purchases minus the final inventory, so that the cost of goods sold from 2018 to 2020 has increased and the profit obtained is optimal.

This study aims to determine the frequency of purchasing raw materials for Cup 220 ml and Straw optimally using the Economic Order Quantity (EOQ) method at PT. Panen Embun Kemakmuran. The type of data used is quantitative data, with the research method being qualitative. The results showed that the optimal purchase frequency for the 220 ml Cup type is 3 times and Straw 8 times in one year. The number of safety stock that must be owned by the company for 220 ml Cup is 1.503.277 and Straw 1.264.144 Pcs. The company must place a reorder or reorder point for 220 ml Cups when supplies reach 1.931.320 Pcs and Straw 1.695.596 Pcs. The total cost of inventory if PT. Panen Embun Kemakmuran using the EOQ method is IDR 139,806,429, the company can save for 220 ml Cup raw materials of IDR 56.862.105 and Straw of IDR 341.704 or overall savings of IDR 57.203.809.

This study aims to analyze how the credit sales accounting information system at PT Harpindo Jaya Gubug. This type of research is a qualitative descriptive research. Data were obtained using interview, observation and documentation techniques. The data analysis technique used in this study was descriptive analysis with a qualitative approach. The results of this study state that there is a dual function in the billing section and the accounting department. The credit sales accounting information system document at PT Harpindo Jaya Gubug Grobogan Regency is in accordance with the theory. The company has utilized information technology so that credit sales processing is computerized. Accounting records at PT Harpindo Jaya Gubug need to be repaired by making warehouse cards, inventory cards, accounts receivable cards. While the procedure network that forms the credit sales accounting information system at PT Harpindo Jaya Gubug needs to be improved, namely by having the procedure for recording the cost of goods sold and the procedure for recording receivables.

The AWD Mranggen store is a store that is engaged in the sale of bags, belts, shoes with sales developments increasing from year to year, with fairly tight business competition, the AWD Mranggen store must be able to calculate the estimated number of items to be purchased based on previous sales data, the prediction is very influential on the decision to determine the number of items to be provided by the AWD Mranggen Store for the next sales period data. Inventory of goods that are not right cause some losses in terms of time and also costs, it is necessary to have a forecasting system. Forecasting is a technique to identify a model that can be used to predict conditions in the future. By using the weight moving average method, it can be seen that the error value is more than smaller than other methods and the estimated results can be more precise so that it can help owners make decisions in carrying out inventory.