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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.

Yuantomi Rohmat Udin; Dika Puspitaningrum

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

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.

Rahmawati, Aulia Dwi; Herdian, Faldy

Jurnal Riset Rumpun Ilmu Ekonomi 2025 Lembaga Pengembangan Kinerja Dosen

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.

Wendra Ananda Faudjie; Muhammad Sagaf

Manufaktur: Publikasi Sub Rumpun Ilmu Keteknikan Industri 2025 Asosiasi Riset Ilmu Teknik Indonesia

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

Adelia Dewi Pratama; Trisnia Widuri; Zulfia Rahmawati

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2025 FEB Universitas Maritim Semarang

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.

Dinda Mustika F. Alfatan; Imron Yaskur; Kristiana Sri Utami

Riset Ilmu Manajemen Bisnis dan Akuntansi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study explores how Aman Kuba Coffee Shop in Yogyakarta manages its raw material inventory to maintain product quality and deliver excellent customer service. Effective inventory management is crucial to ensuring consistent coffee flavor and customer satisfaction. This research employs a qualitative method using a case study approach, involving direct observation of inventory management practices at the shop. Data were collected through interviews with the owner, manager, baristas, and customers; on-site observations; and examination of documents such as stock records and quality standards. The findings reveal that a structured and consistent inventory system plays a key role in preserving raw material quality. Moreover, efficient inventory management positively influences customer satisfaction and supports the overall operational efficiency of the coffee shop.

Pesta Gultom; Michael Lee Manurung; Ekin Geronimo

Jurnal Manajemen Bisnis Digital Terkini 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

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

Andriana Dwi Rahayu; Sri Trisnaningsih

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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

Hidayat, Nurul; Warani, Tofel; Pangestu, Muhamad Agung; Mikal, Ribkayanti

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2025 FEB Universitas Maritim Semarang

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.

Maulana, Anwar; Herdian, Faldy

Jurnal Riset Rumpun Ilmu Ekonomi 2025 Lembaga Pengembangan Kinerja Dosen

Currently, MD Drafika faces challenges due to a lack of proper inventory management, such as safety stock regulations and reorder schedules. This has led to inventory levels that often fail to meet customer demand. The objective of this research is to optimize inventory costs at MD Drafika to enhance cost efficiency. This study employs a descriptive quantitative method, utilizing data collected through observation and interviews to explain the relevant aspects of the research object. The results of the research reveal an optimal order quantity and a reduction in inventory costs. Inventory optimization was achieved by adjusting safety stock levels and reorder points. The calculations for 2023 showed an optimal order quantity of 3,349 pieces, with four purchasing cycles within the period. The safety stock was determined to be 945 pieces, and the reorder point was 992 pieces. The cost difference between the EOQ method and the company’s current approach amounted to IDR 1,179,928.

Rizky Candra Ramadhan; Sunarso Sunarso

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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.

Febri Eka Shafianti

Jurnal Manajemen Kewirausahaan dan Teknologi 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Companies often face various obstacles related to managing raw material inventory to meet demand, one of which is Peuyeum Ketan Istimewa. Working in the food processing industry, of course, raw material inventory management needs to be planned optimally to avoid various risks that can harm the company. The Quantity Discount model is used to take advantage of cost savings provided by suppliers when purchases are made in large quantities, while other efforts that can help manage raw materials in a company are by knowing the safety stock and reorder point of raw materials and also forecasting demand to predict future demand. This study will use the Quantity Discount model which optimizes inventory levels by considering storage costs, ordering costs, and quantity discounts. The calculations carried out are also to find the value of the company's Safety Stock and Reorder Point. The results of this study indicate that the use of the Quantity Discount method can reduce total costs by Rp26,319,267/year, while forecasting using the seasonality method increases the accuracy of demand predictions, thus enabling more efficient inventory management. The implementation of this model is expected to provide a significant contribution to operational efficiency and cost reduction at Peuyeum Ketan Istimewa

Aurel Yulita Pradyasari; Erni Widajanti

Jurnal Penelitian Manajemen dan Inovasi Riset 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Sosis Solo Gajahan is a business operating in the food industry, the problem faced by the company is whether the control of raw material inventory for Sosis Solo Gajahan is efficient and whether the application of the Material Requirement Planning (MRP) method can streamline the cost of raw material inventory for Sosis Solo Gajahan. The aim of this research is to consider the company's efficiency in raw material inventory costs and can be used to make decisions related to the efficiency of raw material inventory costs. By using the Material Requirement Planning (MRP) method which consists of the Lot For Lot (LFL), Economic Order Quantity (EOQ) and Period Order Quantity (POQ) methods. Based on the results of the total cost calculation according to company policy of IDR 5,131,580 and based on the Material Requirement Planning (MRP) method, which consists of the Lot For Lot (LFL) technique of IDR 696,000, the Economic Order Quantity (EOQ) technique of IDR 1,290,360, and the Period Order Quantity (POQ) technique of IDR 696,000, the researchers concluded that the most efficient method applied at Sosis Solo Gajahan was the Lot For Lot (LFL) and Period Order Quantity (POQ) methods. The Lot For Lot (LFL) method produces inventory costs of IDR 696,000 and the Period Order Quantity (POQ) method produces inventory costs of IDR 696,000 and it is best to calculate raw material inventory control costs using the Material Requirement Planning (MRP) method with the Lot For Lot technique ( LFL) and Period Order Quantity (POQ) techniques, because they can achieve efficient raw material purchasing costs compared to current company policies.

Dyah Susanti Hayuningrum; Erni Widajanti

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The aim of this research is to analyze the efficiency of raw material inventory control and the application of the Material Requirement Planning method to control soybean raw material inventory at Mr Heri's Tofu Factory. The type of data used is qualitative data and quantitative data. Data sources in research use secondary data and primary data. Data collection methods used were interviews, observation and documentation. The data analysis technique used is to streamline raw material costs using the Material Requirement Planning (MRP) technique. The research results show that the raw material inventory costs according to company policy of IDR 1,553,712 are not efficient, because the total raw material inventory costs are greater than the LFL method of IDR 240,000, EOQ of IDR 297,914 and POQ of IDR 240,000. Based on this, hypothesis 1 which states that "It is suspected that the raw material control system for Mr Heri's Tofu Factory is not efficient", has been proven to be true. Hypothesis 2 which states that "It is suspected that the application of the Material Requirement Planning method can streamline the costs of controlling raw material inventory at Mr Heri's Tofu Factory", has been proven to be true.

Syifa Dida Batista; Danil Irdan; Rangga Bayu Anggoro; Aloysius Tommy Hendrawan

Venus: Jurnal Publikasi Rumpun Ilmu Teknik 2024 Asosiasi Riset Ilmu Teknik Indonesia

Every company that carries out production activities needs a supply of raw materials. With the availability of raw materials, it is hoped that industrial companies can carry out the production process according to consumer demand. In addition, adequate supplies of raw materials in the warehouse are also expected to improve the smoothness of production or service to consumers, as well as prevent shortages of raw materials. This research aims to identify and analyze the inventory management of raw materials implemented by the National Tofu Factory. The research method used is descriptive, with analysis using the Economic Order Quantity (EOQ) method. The data collected is in the form of interview results as primary data. The results of the research show that the management of raw material inventory by the National Tofu Factory has not been optimal. Based on the EOQ calculation, the amount of existing raw material inventory is smaller than what is recommended by the EOQ method. Therefore, additional raw material supplies are needed to support the smooth production process. The National Tofu Factory is also advised to provide adequate warehouses to store raw material supplies, especially for soybeans, so that they can accommodate more raw materials and reduce ordering costs.

Alsa Az Zukhruf; Elfa Syukrina; Diyah Puspa Asih Atsilanti; Abib Riyadi; Luthfi Hibatullah +2 more

Jurnal Bisnis Kreatif dan Inovatif 2024 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

This research was conducted to determine the economic quantity of raw material inventory and determine the amount of raw material inventory needed. This research is included in descriptive quantitative research using the Economic Order Quantity (EOQ) method. EOQ can achieve optimal inventory levels and overall cost reductions, thereby enabling businesses to achieve maximum profits. The subject of this research is the raw material inventory of Osha Snack Bogor. In using this EOQ technique, it can be concluded that cooking oil is the largest raw material inventory, which is 32.40% of the total inventory with an EOQ amount of 8485 liters. The next order of cooking oil should Osha Snack do when the inventory in the warehouse remains 38 liters.    

Ilham Ahmad; Marhama Maulah; Andi Ridwan Makkulawu; Imran Muhtar

Jurnal Riset Rumpun Ilmu Teknik 2024 Pusat riset dan Inovasi Nasional

This study examines the analysis of raw material inventory forecasting and buffer stock of vaname shrimp at one of the fishery companies in Makassar Industrial Estate (PT Bogatama Marinusa Makassar). The analysis method used to determine the supply of raw materials needed by the company is the ARIMA Box-Jenkins method. This method is used to forecast raw material inventory on time series data. Determination of buffer stock is done using standard deviation and policy factors. Vaname shrimp (Littopenaeus vannamei) raw material data was obtained from 2020 to 2022 (156 weeks). The results showed that the highest amount of raw material inventory occurred in October week 147 in 2022, amounting to 152,792 tons, while the lowest amount of raw material inventory occurred in May week 122 in 2022, amounting to 13,102 tons. The best vaname shrimp raw material inventory model is the ARIMA (1,1,1) model which has a Sum Square Error (SSE) value of 1.70250, Mean Square Error (MSE) value of 0.0112007. This model is used to forecast raw material inventory for the next 48 weeks. The forecasting results show that there will be a decrease in week 1 to week 6 and a relative increase in raw materials in week 7 to week 48 with a MAPE value of 4.54%. The amount of buffer stock that must be owned by the company is 37.311 tons.

Harys W. Ramadhan; M. Tutuk Safirin

Venus: Jurnal Publikasi Rumpun Ilmu Teknik 2024 Asosiasi Riset Ilmu Teknik Indonesia

PT XYZ is an industrial company that produces tools. In this research, the problem that must be resolved, namely the issue of raw material inventory control that occurs at PT XYZ, will be resolved using the Economic Order Quantity (EOQ) method using POM-QM software. By using the Economic Order Quantity (EOQ) method, it is hoped that it can solve the raw material inventory control problems that occur at PT XYZ so that the costs incurred by the company are optimal. So, PT XYZ can solve the problem of controlling raw material inventory with the help of the POM-QM application to facilitate the calculation process. Based on the analysis and data processing that has been carried out, it is known that the optimal quantity of raw material A output per order is 150 units with a total cost of IDR 270,596,000 and a reorder point value of 7 units. For raw material B, the optimal quantity per order is 241 units with a total cost of IDR 2,439,490,000 and a reorder point value of 53 units. For raw material C, the optimal quantity per order is 94 units with a total cost of IDR 425,200,400 and a reorder point value of 7 units. For raw material D, the optimal quantity per order is 82 units with a total cost of IDR 217,229,600 and a reorder point value of 5 units. So the raw material that has the most influence in the tool making process at PT XYZ is B because it has the largest reorder point value.    

Cherilya Alfara Natasya; Lilis Fitriyani; Putri Ayu Rukmini; Siti Santi; Ujang Suherman

Jurnal Penelitian Manajemen dan Inovasi Riset 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to determine the most effective inventory management in Rengginang Berlian Kriuk MSMEs. Using a qualitative descriptive approach, researchers analyze inventory management in Rengginang Berlian Kriuk MSMEs. The problem in this research is that Rengginang Berlian Kriuk MSMEs have not implemented raw material inventory management. The results of interview observations and documentation show that inventory management at Rengginang Berlian Kriuk MSMEs is not optimal. This is indicated by the minimal inventory available, because there are limitations in managing inventory. For this reason, researchers use safety stock and EOQ techniques to analyze inventory which can support inventory management effectively and efficiently.  

Azizah Sundari Pangastuti; Suseno Suseno

Manufaktur: Publikasi Sub Rumpun Ilmu Keteknikan Industri 2023 Asosiasi Riset Ilmu Teknik Indonesia

The inventory problem that still occurs at PT Indonesia Plafon Semesta is the accumulation of resin and calcium raw materials which results in considerable losses. PT Indofon began to experience a buildup of resin raw materials in August amounting to 16,100Kg and for calcium amounting to 15,200Kg so that each month it soared until its peak in October, namely a buildup of 23,500Kg of resin, and 23,200Kg of calcium. The use of the right method for inventory control problems is Just In Time , which is a management strategy used to optimize the production process and product delivery by buying and producing only when needed and at the right time. Silver Meal Heuristic, a heuristic approach used in inventory control to determine the optimal lot size. The quantity of raw material orders using JIT is relatively more than the silver meal, but with JIT the supplier only needs to send 4-5 times, meaning that the company can save costs. The quantity and frequency obtained from data processing using silver meal is more optimal. However, the cost of raw material inventory incurred is quite large. For a decrease in efficiency costs by implementing a policy of making purchases with Just In Time  (JIT) and is expected to save on raw material inventory costs. So that these cost savings can be allocated by the company to other costs.