Analisis Pengendalian Persediaan Barang Dagang (Inventory) Dan Harga Pada Keputusan Pembelian Air Minum Dalam Kemasan (Amdk) Merek Isqo PT Metro Surya Inovasi (PT Mesva) Di Kota Metro Lampung

  • Lilis Ruswanti Universitas Muhammadiyah Metro
  • Jawoto Nusantoro Universitas Muhammadiyah Metro
  • Angga Kurniawan Universitas Muhammadiyah Metro
Keywords: Effectiveness, System, Processing, Land Certificate

Abstract

This research is a qualitative research with a qualitative descriptive method. This study took 1 respondent from the warehousing staff of PT Metro Surya Innovation as a provider of information about the company's merchandise inventory and 6 large outlets selling Isqo brand bottled drinking water as a provider of price information on purchasing decisions for isqo brand bottled drinking water. Data collection techniques using observation, interviews, and documentation. Based on the results of the analysis and assessment in this study, it shows that in the period August-December 2021, the EOQ/KPE method is 999 units/box with a repurchase frequency of 14 times. Safety stock is 95 units/box and ROP/TPK 190 units, the maximum inventory of goods at the company that must be maintained is 1,094 per day. Based on the comparison results if the merchandise control method is carried out using the EOQ/KPE method, the company can increase efficiency and provide benefits to the company with a cost difference of Rp. 7,281,281. The results show that by using the EOQ/KPE method, the company can precisely determine the safety stock so as to minimize the occurrence of shortages of goods and can also determine the ROP/TPK to avoid delays in ordering and delivery of goods to the customer.

References

Basu Swastha dan Irawan, (2018), Manajemen Pemasaran Modern, Penerbit Liberty, Yogyakarta

Harun Herianti, Tenriwaru, & T. Sidik Julianty. (2021). Nilai Budaya Memmoderasi Pengaruh Sistem Pengendalian Intern Terhadap Penanggulangan Fraund Dalam Pengelolaan Pajak Hotel Di Kota Metro Parepare. AKUISISIS: Jurnal Akuntansi (17), 2.

Ivan Billy M (2018). Analisis Pengendalian Mutu Produk Air Minum Dalam Kemasan Pada PD Umulyatama di Banjar Sari metro Utara Kota Metro Jurnal Simplex (1), 1.

Kolter dan Armstrong, 2018 Keputusan Pembelian Jakarta : Penerbit Jakarta Erlangga Kolter dan Armstrong, 2018 Keputusan Pembelian Jakarta : Penerbit Jakarta Erlangga
Rudy Wahyudi (2018) Analisis Pengendalian Persediaan Barang Berdasarkan Metode EOQ di Toko. e.Journal Ilmu Administrasi Bisnis, 2015, 2 (1) 162-173 ISSN 2355-5408, ejournal.adbisnis.fisip-ummul.ac.id

Salangka, E. (2013). Penerapan akuntansi persediaan untuk perencanaan dan pengendalian LPG Pada PT. Emigas Sejahtera Minahasa. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, (13).
Suharti, & Frong R (2018). Analisis akuntansi persediaan barang dagang pada toko cerose home pekanbaru. 2(2).

Suharto (2016). Pengaruh Budaya Terhadap Keputusan Pembelian Menggunakan Variabel Sosial Dan Pribadi Sebagai Meditasi Produk Air Minum Kemasan. DERIVATIF:Jurnal Manajemen (10), 1.

Yateno (2015). Analisis Penelitian Perfomance Perusahaan Berbasis Balance Score Card (BSC) (Studi Kasus Pada PT. Great Giant Pineapple. Terbanggi Besar Lampung Tengah). AKUISISI: Jurnal Akuntansii (11), 1.
Published
2022-10-22
How to Cite
Ruswanti, L., Nusantoro, J., & Kurniawan, A. (2022). Analisis Pengendalian Persediaan Barang Dagang (Inventory) Dan Harga Pada Keputusan Pembelian Air Minum Dalam Kemasan (Amdk) Merek Isqo PT Metro Surya Inovasi (PT Mesva) Di Kota Metro Lampung. Expensive: Jurnal Akuntansi Dan Keuangan, 1(2), 92 - 108. https://doi.org/10.24127/exclusive.v1i2.3004
Section
Articles