Publication Search

This study aims to analyze inventory control of catfish seeds at ABC Company by comparing the conventional inventory method represented by the Economic Order Quantity (EOQ) approach and the Just In Time (JIT) system in order to improve cost efficiency. This research employed a descriptive quantitative approach using a case study design. Data were collected through direct observation, semi-structured interviews with company management, and documentation of inventory and cost records for the 2024 operational period. The analysis method involved calculating optimal order quantities, ordering frequency, delivery frequency, and total inventory costs using EOQ and JIT formulas, followed by a comparative cost efficiency analysis. The results show that the conventional method resulted in a total inventory cost of Rp 75,050,000 per year with high ordering frequency. In contrast, the implementation of the JIT system reduced inventory costs to Rp 18,762,500 per year, achieving a cost efficiency of 72%. These findings indicate that the JIT system is more cost-efficient than the conventional method; however, its implementation requires careful consideration of supplier capacity, logistics readiness, and biological risks associated with live inventory. This study contributes empirical evidence on the applicability of JIT in the aquaculture sector, which has different characteristics from manufacturing industries.

This study aims to analyze and compare rice inventory valuation using the FIFO, FEFO, and Average methods in determining the cost of goods sold (COGS) at UD. Rahayu Indah. This study uses a quantitative descriptive approach with a perpetual inventory recording system. Data were collected through observation, interviews, and documentation from January to December 2024. The results show that each method produces different COGS values: the FIFO method produces the lowest COGS, followed by FEFO, while the Average method produces the highest COGS. This difference is influenced by cost allocation based on the order of goods in and out and price fluctuations during the production period. These findings indicate that the FIFO method is the most effective method to be applied at UD. Rahayu Indah because it reflects the logical physical flow of goods, supports cost efficiency, and increases the company's gross profit. In addition, this method is also in line with the company's operational characteristics, which have stable purchasing patterns and are in accordance with the principles of PSAK No. 14 on inventory. The results of this study are expected to assist UD. Rahayu Indah's management in determining an inventory valuation strategy that is efficient, accurate, and supports business sustainability.

This research investigates the application of the Economic Order Quantity (EOQ) method to improve drug inventory management in a primary hospital pharmacy, with a particular focus on reducing storage costs. A descriptive quantitative approach was applied using secondary data from January to December 2024, covering annual demand, purchase price, ordering cost, and holding cost. The analysis concentrated on fast-moving vital essential and moderate vital drugs that are critical for sustaining patient treatment. The study revealed inefficiencies in the hospital's procurement practices, with some medicines simultaneously facing overstock and stockout risks, indicating weak planning. EOQ calculations provided alternative procurement quantities that were smaller but more frequent, resulting in lower storage costs and better stock control. Simulation outcomes demonstrated notable cost savings, particularly for Flamicort, Diazepam, and Ventolin. These findings emphasize the value of integrating EOQ into hospital pharmaceutical logistics to reduce financial losses, strengthen supply chain efficiency, and ensure the continuous availability of essential medicines in primary hospital settings.

The purchase of secondhand goods, known as thrifting, involves acquiring and reselling pre-owned clothing at low cost. Originating from Western practices during the Great Depression in the United States, this activity is no longer solely about financial considerations it is also an effort to protect the ecosystem by reducing fashion waste and addressing the adverse impacts of fast fashion, such as pollution and unethical labor practices. In Indonesia, thrifting has expanded rapidly since the 2010s, supported by the creative industry, online access, and platforms like Shopee and Tokopedia. It contributes 10% to the nation’s creative economy (BPS 2022), with export value reaching Rp 100 trillion. This phenomenon has gained traction among young generations such as millennials and Gen Z, often aligning with local cultural traditions. In Maumere, a small city in East Nusa Tenggara with limited access to international fashion, thrifting has emerged as a primary option for students. Stores offer t-shirts, blouses, and dresses priced between Rp 20,000 and Rp 50,000, which suits their modest financial circumstances. Jeanette’s (Aunt Cindy’s) business focuses on top garments like crop t-shirts and crop blouses, leveraging online marketing through TikTok, Instagram, and Facebook to compensate for the store’s less-than-ideal location. This study employs a qualitative approach with direct interviews with Jeanette, using SWOT analysis for evaluation. Strengths: Affordable pricing and alignment with current fashion trends enhance customer loyalty. Weaknesses: Delayed inventory arrivals, "PHP" behavior (holding items without purchase), ineffective management, and limited product options. Opportunities: Adoption of digital technology and fashion trends. Challenges: Domestic competitors and low-priced imported goods. This study provides strategic guidance for small businesses in remote areas to adapt to the digital era.

This study evaluated drug inventory management in a primary hospital pharmacy using the Economic Order Quantity (EOQ) method. A descriptive quantitative design was applied with secondary data collected from January to December 2024, covering annual demand, purchase price, ordering cost, and holding cost. The analysis revealed inefficiencies, as several drugs simultaneously faced overstock and stock out risks, indicating weaknesses in procurement planning. EOQ calculations suggested lower and more frequent procurement, reducing storage costs and improving stock control. The findings demonstrated that applying EOQ could minimize financial risks, optimize resource allocation, and ensure continuous access to essential medicines. This research highlights the relevance of structured inventory models in supporting hospital efficiency and sustainable pharmaceutical logistics, particularly in resource-limited primary hospitals.

The construction industry faces major challenges in managing material inventory, particularly among start-up companies that still rely on paper-based manual records. Such practices often lead to data inconsistencies, delays in decision-making, and project inefficiencies. This study aims to analyze the implementation of a cloud-based and real-time inventory management system utilizing spreadsheets at PT X, a start-up contractor located in Karanganyar, Central Java. The research employs a qualitative case study approach, with data collected through direct observation, semi-structured interviews with finance staff, logistics administration staff, and the project manager, as well as documentation of material inflows and outflows. The findings reveal that the use of cloud-based spreadsheets enhances data transparency, facilitates real-time monitoring between field and office, and accelerates stock opname validation. The system also supports more responsive decision-making regarding material reordering and request postponements. Nevertheless, several obstacles remain, including limited digital literacy among staff, potential input errors, and reliance on internet connectivity. Theoretically, this research contributes to the literature on accounting information systems and inventory management in small-scale construction sectors. Practically, it demonstrates that low-cost cloud solutions can improve operational efficiency and serve as a foundation for developing more integrated systems in the future.

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economy. However, most business actors have not fully implemented proper inventory accounting in accordance with standards. This study aims to analyze the recognition, measurement, presentation, and disclosure of raw material inventories at Pabrik Super Jaya and evaluate their compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). This research employed a qualitative descriptive method with primary data obtained through observation, interviews, and documentation. The results indicate that inventory recognition is still manual, using notebooks without formal evidence. Measurement is based on raw material costs, labor, and daily expenses, without formal methods such as FIFO or average. Financial reporting is limited to a simple income statement without detailed inventory or notes to financial statements. Disclosure is limited to physical quantities and nominal values. Thus, Pabrik Super Jaya’s inventory practices are not fully aligned with SAK EMKM standards

This study aims to compare two methods of raw material inventory management, namely Economic Order Quantity (EOQ) and Periodic Order Quantity (POQ), in improving efficiency and reducing operational costs at Konveksi Arey Hijab. The main problem faced by this company is the irregularity in raw material inventory management, which causes wasteful costs, especially ordering costs and storage costs. Based on raw material purchase data in 2024, which recorded a total purchase of 26,203 kg with a total cost of IDR 1,834,573,300, this study uses a descriptive quantitative approach to compare the two methods. The results of the study show that the EOQ method produces lower inventory costs, namely IDR 16,568,074, compared to the POQ method. The application of the EOQ method can reduce the frequency of excessive ordering, while the POQ method is more effective for ordering periods that are adjusted to seasonal demand. This study recommends that Konveksi Arey Hijab adopt the EOQ method to optimize raw material inventory management, reduce wasteful costs, and improve the company's operational efficiency.

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in supporting national economic growth and expanding employment opportunities in Indonesia. However, many MSMEs still face significant challenges in improving production efficiency due to limited human resources, low levels of technology adoption, and suboptimal operational management. To address these issues, this study developed an innovative digital technology platform designed to help MSMEs enhance productivity, reduce material waste, and accelerate the production process. The platform integrates Internet of Things (IoT), Artificial Intelligence (AI), and simplified Enterprise Resource Planning (ERP) technologies tailored for small business operations. Through IoT, production processes can be monitored in real time; AI is applied to analyze sales data and predict material requirements and production schedules; while the ERP system automates inventory, transaction, and financial reporting processes. Trials conducted across MSMEs in the food, handicraft, and textile sectors demonstrated a 30% improvement in production efficiency and a 20% reduction in operational costs. The results indicate that the implementation of innovative technological platforms can significantly enhance efficiency, accuracy, and competitiveness among MSMEs. Digital transformation not only increases production efficiency but also enables broader business integration into the global market through cloud-based systems. Government and institutional support are essential to expand the adoption of such technologies, ensuring that Indonesian MSMEs become more adaptive, productive, and sustainable in the era of Industry 4.0.

This study aims to analyze the role of inventory management in improving financial efficiency at CV. Sumber Jaya Putra Perkasa. The main problems faced by the company are manual inventory management, technological limitations, dependence on certain suppliers, and suboptimal demand planning, which affect distribution effectiveness and financial efficiency. This study uses a quantitative descriptive approach with data collection techniques through interviews, observation, and documentation. The analysis was conducted on the stock management process, inventory turnover, and its impact on storage costs and operational efficiency. The results show that good inventory management contributes significantly to increased financial efficiency. With proper stock planning, companies can minimize the risk of excess and shortage of goods, reduce storage costs (holding costs), and increase inventory turnover so that working capital can circulate more quickly. However, the inventory management system currently used by CV. Sumber Jaya Putra Perkasa still has limitations, especially in terms of digitization and information integration. This study recommends the implementation of a technology-based inventory management system, a multi-supplier strategy, and the application of demand forecasting methods to improve stock planning accuracy. With this strategy, it is hoped that the company can achieve more optimal financial efficiency and strengthen its competitiveness in the distribution industry.

This study aims to analyze and improve the quality control of packaging printing production at PT XYZ by applying the Lean Six Sigma methodology. Lean Six Sigma combines waste reduction principles with statistical quality control to achieve operational excellence. The research identifies major production challenges, including high defect rates, overproduction, and ineffective inventory management, all of which contribute to increased costs and reduced efficiency. The DMAIC framework—Define, Measure, Analyze, Improve, and Control—was employed to systematically address these issues. During the Define and Measure phases, types of waste were identified and defect rates were calculated using Defects Per Million Opportunities (DPMO). In the Analyze phase, root causes were examined using a Fishbone (Ishikawa) diagram, highlighting factors related to manpower, materials, machines, and methods. The analysis revealed a sigma level of 3.2, indicating a moderate level of process quality and substantial room for improvement. To address the identified issues, several improvement strategies were proposed. These include implementing a Just-In-Time (JIT) system to reduce inventory waste, adopting the First-In-First-Out (FIFO) inventory method for better material rotation, and conducting targeted technical training for operators to minimize human error. In the Control phase, the study suggests process standardization, routine inspections, and continuous monitoring as key practices to ensure that improvements are sustained over time. The findings and recommendations from this study are expected to contribute to better quality control, reduced operational waste, and enhanced productivity in the packaging printing process. Ultimately, this approach aims to strengthen PT XYZ’s competitiveness in the printing industry by fostering a culture of continuous improvement and quality excellence.

his study aims to explore the implementation of Internet of Things (IoT) technologies within the e-commerce supply chain using a systematic and comprehensive Systematic Literature Review (SLR) approach. By critically analysing a broad range of recent studies, it systematically identifies implementation patterns, integration barriers, and strategic opportunities that support efficiency and adaptability in digital supply chains. Findings reveal that IoT plays a pivotal role in enhancing logistics operations, inventory management accuracy, and responsiveness to dynamic market demands through real-time data monitoring. Key challenges include data security vulnerabilities, high initial investment costs, and the complexity of system interoperability. Nevertheless, the long-term benefits underscore the strategic potential of IoT as a transformative component in sustainable e-commerce supply chain development. This review contributes both theoretically and practically to policy development, technological investment strategies, and the design of adaptive IoT-based supply chain models.

The development of hardware and software technology has developed rapidly in recent years. Currently, companies are still experiencing difficulties in processing data and information. Spare parts that are not available when needed can hinder maintenance and repair plans. For this reason, controlling spare parts inventory in the Asia Jaya Motor workshop company is very necessary to maintain the quality of goods. Asia Jaya Motor Workshop is a business operating in the automotive sector, where this place cannot be separated from an accurate information system. However, data management still uses manual methods, seeing the problems that occur at the Asia Jaya Motor Karawang Workshop, very high accuracy, convenience and speed are needed. The aim of this research is to obtain an effective and efficient spare parts inventory analysis so that spare parts procurement and control plans can be accurate in supporting maintenance and repair programs. The data collection techniques for this research are library research and field research. So, the total cost of spare parts inventory in the 2011-2014 period according to the Economic Order Quantity method for each spare part has increased. The total cost (total cost) of spare parts inventory according to the Economic Order Quantity method is lowest in the 2021 period and the total cost (total cost) of spare parts inventory is the highest in the 2023 period.

Preoperative anxiety is common among women scheduled for cesarean section (C-section), affecting surgical outcomes, recovery, and bonding. This study investigated the effect of guided deep breathing relaxation on reducing preoperative anxiety in C-section patients. A quasi-experimental design with a pretest-posttest control group was conducted with 30 participants from [Name of Hospital]. Participants were randomly assigned to an intervention group (n = 15), which practiced deep breathing exercises 30 minutes before surgery, and a control group (n = 15) receiving standard care. Preoperative anxiety was assessed using the State-Trait Anxiety Inventory (STAI) before and after the intervention. Results showed a significant decrease in anxiety scores in the intervention group (from 45.2 ± 6.3 to 33.5 ± 5.8, p < 0.001), while the control group showed minimal change (44.8 ± 5.9 to 43.6 ± 6.1, p = 0.124). Post-intervention comparisons revealed a significant difference between groups (t = 7.21, p < 0.001). These findings indicate that guided deep breathing effectively reduces preoperative anxiety in C-section patients, suggesting it as a simple, safe, and cost-effective intervention that can improve maternal psychological well-being and surgical readiness. This non-pharmacological approach may also contribute to better postoperative outcomes.

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.

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.