PENERAPAN JUST IN TIME DALAM PERSEDIAAN BAHAN BAKU PEMBUATAN KERIPIK SINGKONG
Kata Kunci:
Just In Time, Inventory Control, Raw materials.Abstrak
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.
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Referensi
[1] D. Safitri, “Pengendalian Persediaan Bahan Baku Produk Ekspor ke Negara Jepang PT MAK,” 2018, Accessed: Jan. 01, 2023. [Online]. Available: https://dspace.uii.ac.id/bitstream/handle/123456789/8053/10.%20bab%201.pdf?sequence=10&isAllowed=y
[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.
[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.
Unduhan
Diterbitkan
2020-10-30
Cara Mengutip
[1]
J. Suratman, R. H. Nasution, Y. M. Hasibuan, A. Ardilla, dan J. T. Hadiyatna, “PENERAPAN JUST IN TIME DALAM PERSEDIAAN BAHAN BAKU PEMBUATAN KERIPIK SINGKONG”, Jurnal Simetri Rekayasa, vol. 2, no. 2, hlm. 147–153, Okt 2020.
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