PENERAPAN JUST IN TIME DALAM PERSEDIAAN BAHAN BAKU PEMBUATAN KERIPIK SINGKONG
Abstract
The New Sustenance Trading Business is a business engaged in snacks, precisely making cassava chips. In this business, there is a residue and insufficient use of supplies of supporting raw materials such as cooking oil, garlic, and table salt. Therefore, it is necessary to control inventory with a method, namely Just In Time (JIT). Based on the results of the research by applying Just In Time (JIT) to get the total cost of cooking oil inventory of Rp. 1,174,888, garlic Rp. 272,673, table salt Rp. 516,218 and when applying the Just In Time (JIT) method there was a saving in the cost of cooking oil inventory of Rp. 1,206,705, garlic Rp. 1,550,542 and table salt Rp. 668,048.
Downloads
References
[2] S. Ayem and A. P. P. Harjanta, “Pengaruh Ukuran Perusahaan, Variabilitas Persediaan, Kepemilikan Manajerial, Financial Leveragedan Laba Sebelum Pajak Terhadap Pemilihan Metode Akuntansi Persediaan,” Universitas Sarjanawiyata Tamansiswa, vol. 2, 2018.
[3] F. D. Safitri, “Analisis Pengendalian Persediaan Bahan Baku Dengan Metode Economic Order Quantityguna Meminimumkan Biaya Pada Usaha Bolu Rempah Di Ud. Magfirah Gowa,” 2018.
[4] Teguh Baroti, Perencanaan dan Pengendalian Produksi. Jakarta: Ghalia Indonesia, 2002.
[5] William K. Carter, Cost Accounting, 14th Edition. Unaited State of America: Thomson, 2006.
[6] Don R. Hansen and Maryanne M. Mowen, Akuntansi Manajerial, 8th ed. Jakarta: Salemba Empat, 2013.
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.