ANALISIS PERSEDIAAN VOUCHER INDOSAT DENGAN MENGGUNAKAN METODE ECONOMIC ORDER QUANTITY PADA PT STATION SUMBER MAKMUR JAYA SAMARINDA
Main Author: | Sukirman3, Suci Lestari1, Imam Nazarudin Latif2, |
---|---|
Format: | Article info application/pdf eJournal |
Bahasa: | eng |
Terbitan: |
JMA: JURNAL MANAJEMEN DAN AKUNTANSI
, 2022
|
Subjects: | |
Online Access: |
http://ejurnal.untag-smd.ac.id/index.php/EKM/article/view/6582 http://ejurnal.untag-smd.ac.id/index.php/EKM/article/view/6582/pdf |
Daftar Isi:
- Inventory is an important factor for a trading company in consideration of inventory determines the company's operating activities. Inventory is a form of investment or profit that can be expected through sales later. Sales constitution activity that affects the amount of inventory, accordingly the inventory control should be necessary considered. This research aims to determine and analyze the inventory of Indosat vouchers by using the EOQ (Economic Order Quantity) method at PT Station Sumber Makmur Jaya. The theory used in this research with reference to concerned inventory, types of inventory and with other supporting theories. The type of research used is descriptive qualitative with the analytical tools used are EOQ (Economic Order Quantity), Safety Stock, and Reorder Point. The results of the analysis state that PT Station Sumber Makmur Jaya has not optimally ordered the company's order quantity to order Indosat vouchers in one order in a year, namely 12 times, while in accord with the EOQ method the frequency of ordering in 3 times a year.The total cost of inventory of Indosat Vouchers calculated using the EOQ method is less compared to that issued by the company. Accordingly, there are savings in Indosat voucher inventory costs if the company uses the EOQ method in Indosat voucher inventory