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Ni Ketut Ayu Ulan Sari; Wayan Suryathi; I Nyoman Hendra Laksmana

JURNAL MANAJEMEN DAN BISNIS EKONOMI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to analyze the implementation of efficiency, effectiveness, and consistency in the Standard Operating Procedure for goods procurement in the purchasing department of The Oberoi Beach Resort, Bali. This research employed a descriptive qualitative approach, with data collected through semi-structured interviews, observation, and documentation. The informants included parties directly involved in procurement activities, namely the Purchasing Manager, Purchasing Supervisor, Purchasing Staff, Receiving Staff, and user departments. Data were analyzed through data reduction, data display, and conclusion drawing and verification. The findings show that the goods procurement SOP has been implemented in a structured manner through Purchase Requisition submission, document approval, Purchase Order issuance, supplier ordering, and goods inspection by the receiving department. The SOP is effective in supporting hotel operational needs and relatively consistent because control stages are maintained even under urgent requests. However, efficiency has not been fully optimized because administrative and approval processes still rely on a manual paper-based system. Other barriers include inventory data input errors, supplier stock limitations, customs constraints, and weather-related distribution disruptions. This study recommends the implementation of e-procurement, stronger interdepartmental coordination, improved inventory data accuracy, and supplier diversification.

Dina Margareta; Yuli Nurhayati; Arisky Andrinaldo

Jurnal Pajak dan Analisis Ekonomi Syariah 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research was conducted at Toko Bangunan Jaya Perkasa. The purpose of this study is to determine whether the internal control system for inventory management in the observed company has been implemented effectively or not. This study uses a qualitative method with data source triangulation techniques, including observation, interviews, and documentation based on data collection and relevant facts. The research informants consisted of seven individuals. The results show that the internal control system at Toko Bangunan Jaya Perkasa has not been implemented optimally, and the inventory management is still vulnerable to risks and potential losses. This is due to the fact that the procedures for purchasing, storing, recording, and selling goods are still conducted manually. The company faces several problems such as stock discrepancies, damaged goods, and obstacles related to suppliers and customers. The suggestions provided include implementing a computerized system for inventory management in the future, conducting regular stock opname to minimize stock discrepancies, improving communication to avoid duplicate stock records, and establishing clear communication and agreements at the beginning of transactions to overcome external constraints.

Muhammad Khatami; Sastika Amalia; Nahdah Fadhilah; Li Idi'il Fitri; Muhammad Syahril

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This study aims to analyze demand patterns and determine the most accurate forecasting method for the Kawachi KL 6167 A+ Emergency Lamp product to support inventory control decision-making. The data used in this study consist of product demand over 12 periods, showing an increasing trend with slight fluctuations in certain periods. The forecasting methods applied in this research include the Linear Trend Method, Quadratic Trend Method, and Moving Average (MA), while forecasting accuracy was evaluated using Mean Squared Error (MSE). The results indicate that the linear trend method provides a more suitable forecasting model compared to the quadratic trend method. The MSE value of the linear method is 69.31, whereas the quadratic method produces an MSE of 81.50, indicating that the linear method is more accurate due to its lower forecasting error. In addition, a 3-period Moving Average (MA) method was applied to forecast demand from period 13 to period 24. The forecasting results show that demand tends to stabilize within the range of 276–277 units, with the forecast for period 24 reaching 276.66 units, rounded to 277 units. Based on the findings, it can be concluded that the demand pattern for the Kawachi KL 6167 A+ Emergency Lamp demonstrates a relatively stable upward trend, making the linear trend method the most appropriate forecasting approach for predicting future demand. These forecasting results are expected to serve as a reference for companies in optimizing inventory planning to minimize the risks of stock shortages and overstocking.

Achmad Asril Asri; Oknovia Susanti

Student Research Journal 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Electricity service quality depends not only on physical network expansion but also on the availability of accurate, traceable, and spatially integrated asset data. This study aims to formulate an infrastructure inventory plan for electricity distribution networks as a basis for optimizing electricity services in Musi Rawas Regency, Indonesia. A descriptive-technical approach was applied using administrative maps, spatial planning documents, distribution network maps, feeder single-line diagrams, January 2026 customer data, bill of quantity documents for electricity and public street lighting, and the planned network drawing for Mandi Aur Village. The results show that 14 target districts served approximately 101,932 customers, consisting of 78,564 postpaid and 23,368 prepaid customers. Tugumulyo, Megang Sakti, Muara Kelingi, and Muara Lakitan represented the largest customer concentrations and should be prioritized for detailed asset verification. The proposed inventory object includes medium-voltage lines, low-voltage lines, poles, distribution transformers, protection equipment, public street lighting, panels, and operation-worthiness documents. The inventory database should include unique asset codes, coordinates, feeder identity, specifications, physical condition, photographs, operational status, and follow-up actions. Spatial inventory is expected to improve maintenance planning, outage response, public lighting management, safety control, and evidence-based network development.

Solehudin, Solehudin; Sancka Stella; Wilda Nur Anggraini

Jurnal Siti Rufaidah 2026 PPNI UNIMMAN

This study aimed to analyze the influence of workload and burnout on nurses’ sleep quality while controlling for age, gender, and education as potential confounding variables. A quantitative analytic study with a cross-sectional design was conducted among 156 nurses working in a private hospital in Depok City. Data were collected using a workload questionnaire, the Maslach Burnout Inventory (MBI), and the Pittsburgh Sleep Quality Index (PSQI). The data were analyzed using Chi-Square tests and multiple logistic regression. The findings showed that both workload and burnout had significant effects on sleep quality (p < 0.05), with burnout identified as the most dominant factor. Age and gender were also significantly associated with sleep quality, whereas education did not show a statistically significant effect. The regression model demonstrated excellent fit, indicated by a McFadden pseudo R² value of 0.908. These results suggest that occupational factors, particularly burnout, play an important role in determining nurses’ sleep quality. Therefore, effective stress reduction and workload management strategies are needed to support nurses’ well-being and improve sleep quality.

Acivrida Mega Charisma; Yohanes Ardian Kapri Negara; Farida Anwari; Amellya Octifani

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

The Food & Beverage industry relies heavily on the availability and quality of fresh raw materials, making inventory management crucial. This study aims to analyze the implementation of the First-In, First-Out (FIFO) method in inventory management at PT K Hospitality Investment. The research design used a case study. Data were collected through interviews, observation, and documentation, then analyzed descriptively and qualitatively to assess the implementation of the FIFO inventory method in inventory management. The results show that PT K Hospitality Investment adopts a strict chronological inventory system and issuance of goods based on the order of entry. The use of FIFO inventory is often supported by the FEFO (First-Expired, First-Out) technique. Integrated inventory control has contributed to the financial stability of PT K Hospitality Investment. When properly implemented, the FIFO method not only helps reduce waste and increase efficiency, but also supports the company's operational sustainability. Although the implementation has been successful, the company still faces challenges such as limited infrastructure, a manual recording system, sudden changes in trends or guest order volumes, and delays in supplier deliveries.

Gemy Nastity Handayany; Achmad A. Aryl; Citra Nabila Athifah Al Basyirah

Faedah : Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia 2026 FKIP, Universitas Palangka Raya

The management of medicines and Medical Consumables (MCs) plays a crucial role in improving the quality of pharmaceutical services in hospitals. Common problems include stock imbalances, such as shortages and overstocking, which negatively affect service efficiency, increase operational costs, and raise the risk of product expiration. These issues are often caused by inadequate planning that is not based on consumption data, as well as limited knowledge of pharmacy personnel in applying appropriate inventory control methods.This community service activity aimed to improve the knowledge and skills of pharmacy staff in managing inventory using fast moving and slow moving methods based on real hospital data. The implementation method consisted of education, training, and hands-on mentoring conducted in several stages. The activity began with the analysis of medicine and medical consumables usage data from January to December 2025 at Labuang Baji Regional General Hospital, followed by training on pharmaceutical logistics management, and continued with practical exercises on classification and inventory control. Evaluation was carried out through discussions, case studies, and observation of participants’ ability to apply the methods.The results showed that 50.7% of medicines and 52.4% of medical consumables were categorized as fast moving, while the remaining items were classified as slow moving. After the intervention, there was a significant improvement in participants’ understanding of inventory classification, stock turnover analysis, and data-based planning. Participants were also able to identify items at risk of stock-outs and overstocking, enabling more appropriate control measures.This activity had a positive impact on the efficiency of pharmaceutical inventory management, reduced the risk of stock-outs and overstocking, and supported the improvement of healthcare service quality. Therefore, the fast moving and slow moving methods can be considered effective and applicable approaches for data-driven pharmaceutical inventory management in hospital settings

Novandriatur Rizqi; Kurnia Nurindah Sari; Odi Boy Pramana Hutajulu; Shinta Pangesti

Eksekusi: Jurnal Ilmu Hukum dan Administrasi Negara 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Government Regulation Number 48 of 2025 on the Control of Abandoned Land and Areas replaces Government Regulation Number 20 of 2021 and accelerates the process of designating abandoned land from approximately 555 days to around 90 days. This study is entitled to analyze the conformity of such acceleration about the principles of legal certainty and legal protection for landowners, as well as to examine its implications for land rights that are threatened with extinguishment by the state. The research will use basis of the normative juridical method with statute approach and conceptual approaches by examining the Basic Agrarian Law, Government Regulations 20/2021 and 48/2025, as well as relevant agrarian law doctrines and previous studies. The findings indicate that Government Regulation 48/2025 strengthens governmental authority by transferring the power of inventory to the Minister and significantly shortening the stages of evaluation, warning, and designation. However, this acceleration potentially reduces the factual opportunity for right holders, particularly large-scale holders of Right of Cultivation, to demonstrate reutilization of land and regularize permits, thereby creating a risk of imbalance between effective state control and fair legal protection for landowners. Therefore, more detailed implementing regulations on evidentiary procedures and objection mechanisms are required so that the accelerated designation of abandoned land remains consistent with the principles of legal certainty and protection of land rights.

Agustinus Fermaldo; Yoseph Adsandro Abang

Jurnal Pengabdian Masyarakat Nian Tana 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Micro, Small, and Medium Enterprises (msmes) play an important role in supporting regional economic growth. However, business sustainability often faces various risks that may hinder the achievement of business objectives. This study aims to analyze the implementation of risk management at Valerie Bag's Boutique in Maumere, Sikka Regency. The research employed a qualitative descriptive method, with data collected through observation, interviews, and documentation. Data analysis was conducted through the stages of data reduction, data presentation, and conclusion drawing. The findings indicate that Valerie Bag's Boutique faces four main categories of risk: supply risk, operational risk, market risk, and financial risk. Market risk and financial risk are the most dominant due to intense business competition, rapidly changing fashion trends, inventory accumulation, and delayed customer payments. Risk control strategies implemented by the boutique include enhancing digital marketing efforts, conducting regular inventory management, improving service quality, strengthening operational supervision, and maintaining better financial records. The study concludes that effective risk management implementation can contribute significantly to improving business sustainability and enhancing the competitiveness of msmes in the fashion sector

Farah Hana Dzakiyah; Rio Haribowo

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

The management of ethical drug inventory is a crucial aspect of supporting the smooth delivery of healthcare services in hospitals. Improper management of ethical drugs can lead to stockouts or overstock, which results increased operational costs and the risk of drug expiration. This study aims to analyze the inventory control of ethical drugs at RSUD Inche Abdoel Moeis Samarinda using the Economic Order Quantity (EOQ), Safety Stock, and Reorder Point methods. The data used in this study are the consumption of ethical drugs during 2024, obtained from the hospital’s Pharmacy Installation. The data analysis method involves calculating ordering and holding costs, determining the optimal order quantity using EOQ, and calculating Safety Stock and ROP to maintain drug availability during lead time. The results of this study indicate that the application of the EOQ method provides a more optimal and efficient order quantity compared to previous policies. Furthermore, Safety Stock and ROP calculations assist the hospital in preventing ethical drug shortages and creating a more structured ordering schedule. Thus, the implementation of EOQ, Safety Stock and ROP methods can improve the efficiency of ethical drug inventory management while supporting the continuity of healthcare services at RSUD Inche Abdoel Moeis Samarinda.

Kurratu'ayunina

Jurnal Riset dan Publikasi Ilmu Ekonomi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in supporting local and national economic development, particularly through employment generation and income distribution. Seasonal religious events such as Ramadan significantly influence consumption patterns and market dynamics, creating both opportunities and challenges for MSMEs. This study aims to analyze the implementation of the “Seri Ramadhan” phenomenon within the strategic management practices of MSMEs in Martapura, focusing on the periods before and after Ramadan. The research employed a qualitative descriptive approach with field study methods. Data were collected through in-depth interviews, direct observation, and documentation involving selected MSME actors in the culinary, fashion, and retail sectors. The findings indicate that prior to Ramadan, MSMEs emphasize strategic planning through product innovation, stock preparation, promotional intensification, and operational adjustments. After Ramadan, they conduct performance evaluations, inventory control, and strategic realignment to maintain business sustainability. The study highlights that Ramadan is not merely a short-term sales opportunity but also a strategic momentum integrated into broader business planning cycles. The implications suggest that adaptive and cyclical strategic management enhances MSME resilience and competitive advantage in seasonal markets.

Mellani Pratiwi; Rina Mutiara; Aprilita Rina Yanti

International Journal of Management Science and Business 2026 International Forum of Researchers and Lecturers

The management of essential drug inventory is a strategic component of hospital pharmaceutical services because it directly influences service continuity, cost efficiency, and the overall quality of healthcare delivery. Poor inventory control can result in excessive stock accumulation, increased risk of drug expiration, inefficient budget utilization, and potential drug shortages that may compromise patient care. This study aims to evaluate the effectiveness of essential drug inventory control at Pekerja General Hospital by applying the ABC-VEN, Economic Order Quantity (EOQ), and Reorder Point (ROP) methods. It also examines differences in inventory management efficiency between 2024 and 2025 based on inventory value, cost of goods sold (COGS), and Inventory Turnover Ratio (ITOR). A mixed-methods approach with a sequential explanatory design was used. Quantitative analysis involved a paired sample t-test comparing inventory data from 2024–2025, while qualitative data were collected through in-depth interviews and analyzed thematically using NVivo. The findings reveal a significant improvement in inventory management in 2025 (p < 0.05), reflected in reduced inventory value and COGS, along with an increased ITOR. However, the implementation of ABC-VEN, EOQ, and ROP methods has not been fully integrated, and challenges such as limited human resources and procurement bureaucracy persist.In conclusion, although inventory control became more efficient in 2025, further integration of inventory methods and strengthening of human resource capacity are necessary to ensure sustainable improvements.

Hidayatullah Ruslan; Eliyah Acantha Manapa Sampetoding; Yulita Sirinti Pongtambing

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

In the era of digital transformation, the utilization of information technology in business activities has become an important factor in improving operational efficiency and effectiveness. Dzikri Baby Shop, a business engaged in the sale of baby equipment, still faces challenges in managing sales transactions and inventory manually, which may lead to recording errors, process delays, and less optimal customer service. This study aims to design and develop a sales information system for Dzikri Baby Shop to support digital transformation in its business processes. The system development method used in this research is Rapid Application Development (RAD), as it enables software to be developed in a relatively short time through an iterative approach and active user involvement. The system developed includes product data management, sales transaction processing, inventory control, and report generation. The testing results using the Black Box Testing method show that all system features function in accordance with user requirements. Therefore, the implementation of this sales information system is expected to improve operational efficiency, accelerate transaction processes, minimize errors in data management, and enhance the quality of customer service.

Nur Haliza Nst; Parapat Gultom; Putri Khairiah Nasution; Rosman Siregar

This research aims to control the planning of inventory control of palm raw materials to obtain the optimal quantity of raw material orders at PT. Gruti Lestari Pratama in 2020. The method used in this research is the model of Period Order Quantity (POQ) method which is the development of the Economic Order Quantity (EOQ) method. The result of this research obtained an optimal order quantity using the POQ method in 2020 which is 7.563,08 tons. The frequency of ordering based on company policy is 314 times in a year, while using the POQ method the order frequency 23 times in a year. Where safety stock with POQ method of 2.702,50 tons and reorder point of 3.256,35 tons. Total inventory cost of palm raw material by using POQ method of Rp. 8.907.361.822 in a year. Overall, this study shows that the application of the POQ method in controlling palm oil raw material inventory at PT. Gruti Lestari Pratama provides optimal results in reducing order frequency, saving costs, and ensuring timely raw material availability. The results of this study can serve as a basis for the company to implement a more efficient and effective inventory control system, supporting smooth production at a more affordable cost.

Ignasius Damianus Nong Kelvin; Imanuel Wellem; Viktor Eko Transilvanus

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

This research aimed to evaluate the effectiveness of safeguarding regional assets in the form of official vehicles at the Regional Financial and Asset Management Agency (BPKAD) of Sikka Regency. Asset security is an essential component in the management of regional government assets to ensure orderly governance, physical security, and legal certainty regarding asset ownership. This study employs a qualitative approach, with data collected through interviews, observations, and documentation. Data analysis was conducted descriptively based on indicators of administrative security, physical security, legal security, as well as supervision and control. The results show that the security of official vehicle assets has been implemented through administrative recording, safekeeping of ownership documents, and monitoring of vehicle usage. However, its effectiveness is not yet optimal, as there are still official vehicles that have not been returned after the end of officials’ terms of office, along with weak enforcement of sanctions and limited periodic monitoring. Factors affecting the effectiveness of asset security include budget constraints, low user awareness, and suboptimal implementation of internal control systems. This study recommends strengthening supervision, conducting re-inventory of official vehicles, enforcing stricter sanctions, and improving coordination among regional government agencies to achieve more orderly, transparent, and accountable asset management

Khoirun Nisa; Musthafa Kamil

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The retail industry is currently facing increasingly intense competition, requiring optimal supply chain efficiency. Warehouses play a strategic role in controlling inventory flows and supporting a company’s operational performance. At K3Mart, stock shortages are still frequently found, caused by low supplier compliance with Service Level Agreements (SLA) and delays in delivery schedules, which negatively affect distribution processes and store service quality. This study aims to analyze the effect of supplier compliance with SLA and delivery timeliness on warehouse operational performance at K3Mart. This research employs a quantitative method by distributing questionnaires to 40 respondents from the warehouse, purchasing, and procurement divisions using a saturated sampling technique. The research instrument uses a Likert scale. Data analysis was conducted using validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination with the assistance of SPSS software. The results show that supplier compliance with SLA and delivery timeliness have a positive and significant effect, both partially and simultaneously, on warehouse operational performance. Therefore, improving supplier compliance with SLA and delivery timeliness can enhance optimal warehouse operational performance.

Rini Novia; Rina Mutiara; Idrus Jus'at

International Journal of Management Science and Entrepreneurship 2026 International Forum of Researchers and Lecturers

Drug stockouts in hospitals pose significant risks to service quality, patient safety, and operational efficiency. This study aimed to analyze how drug demand planning and procurement processes at Johar Baru Regional General Hospital contribute to stockout occurrences and to develop data-driven recommendations based on supply chain management principles. A qualitative descriptive design was employed using data triangulation. Data were collected through in-depth interviews with the Head of the Pharmacy Installation, procurement staff, and warehouse pharmacists, complemented by direct observation and analysis of 2024 planning and procurement documents. Thematic analysis was conducted with the support of NVivo software to identify patterns and relationships among key variables, including drug demand planning, procurement, and inventory management.Findings reveal that stockouts stem from interconnected weaknesses in planning accuracy, procurement coordination, and inventory control systems. Effective stock management depends not only on increasing supply but also on improving data quality, integrating inventory information systems with operational workflows, and enhancing cross-functional collaboration. Recommended strategies include implementing a minimum stock alert system integrated with the Hospital Management Information System (HMIS), strengthening standard operating procedures for stockout response and procurement confirmation, improving integration between HMIS, the National Formulary, and budgeting systems, and applying consumption based planning methods combined with ABC VEN analysis to optimize inventory control.

Ade Lisa Matasik; Randi Tangdialla; Oktavianus Pasoloran; Agustinus Mantong

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The retail grocery business is an important part of the traditional market economy. However, most micro-businesses still face limitations in financial management and inventory control. This community service activity aims to improve the capacity of retail grocery businesses in Bolu Market, Tallunglipu District, through assistance with simple financial record-keeping and inventory management based on sales data. The implementation methods included observation, socialization, training, and direct assistance to business partners. The results of the activity showed an increase in the partners' understanding of the importance of financial recording and inventory, as well as their initial ability to implement daily business recording. This activity contributed to improving business efficiency and supporting the sustainability of micro businesses in traditional markets. Furthermore, business partners have demonstrated improvements in more structured inventory management, resulting in reduced waste and stock discrepancies. This initiative is expected to have a long-term impact on developing the capacity of micro-entrepreneurs in traditional markets.

Akmal Rizki Abdullah; Resi Juariah Susanto

Jurnal Manajemen Bisnis Era Digital 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The lack of a systematic calculation approach makes it difficult for APR Nine to monitor fabric raw material inventory, resulting in raw material purchases still being based on habit and intuition. With a total inventory of 2,001 rolls and raw material usage of 1,803 rolls of fabric, there were seven times of excess stock and five times of shortage during the period of October 2024 to September 2025. The difference between the two was 198 rolls. This study uses the Economic Order Quantity (EOQ) method to analyze fabric raw material inventory control. This study uses a quantitative approach with descriptive analysis using data from the period of October 2024 to September 2025. The results of the study indicate that 1694 orders with an ordering frequency of 10 times, a safety stock of 29 rolls, and a reorder point of 35 rolls are the ideal quantities when using the Economic Order Quantity (EOQ) approach. Compared to the previous APR Nine approach, the application of the Economic Order Quantity (EOQ) method is more effective in reducing overall inventory costs from Rp. 5,011,949.35 to Rp. 4,508,824.67.

Irsan Herlandi Putra; Ufiya Izmi Istighfarin

Jurnal Pengabdian dan Perubahan Sosial 2026 Lembaga Pengembangan Kinerja Dosen

This community service program aimed to implement the ESB Point of Sales (POS) application as a tool for financial digitalization at The Houseplants Coffee, an MSME located on Bengawan Street No. 16, Bandung City. The main problems faced by the partner included manual transaction recording, limited sales information, and weak control over inventory and cash flow. A Participatory Action Research approach was applied by involving the owner and staff in all stages of the program, including problem identification, planning, implementation, mentoring, and evaluation. The results indicate improved transaction recording accuracy, better inventory monitoring, and the availability of digital-based sales reports. The mentoring process also led to changes in work behavior, the establishment of new technology-based practices, and the emergence of a local leader supporting system sustainability. These findings demonstrate that integrating POS technology with a participatory approach effectively promotes sustainable digital transformation in MSMEs.