scholarly journals TINJAUAN ATAS PENGELOLAAN PERSEDIAAN BAHAN BAKU PADA DIVISI KENDARAAN KHUSUS PT. PINDAD (PERSERO) KOTA BANDUNG

2018 ◽  
Vol 10 (1) ◽  
Author(s):  
Rini Septiani Sukanda
Keyword(s):  
Inventory Management ◽  
Research Method ◽  
Raw Materials ◽  
Raw Material ◽  
Operating Costs ◽  
Descriptive Research ◽  
The Cost ◽  
Inventory Shrinkage ◽  
A Company ◽  
Descriptive Method

Raw Material Inventory management is a very important aspect for a company of commerce, industry, and manufacturing because it has considerable value and have an influence on the size of the operating costs. On the inventory management of raw materials that are running there are several issues that caused the lack of human resources issues, among others: if shortage of raw materials, the customer will be disappointed and if the excess raw materials then there are some burdens that must be on the responsibility of companies, among others, the cost of damage goods for too long in the store, inventory shrinkage cost of raw materials, etc. By doing this research, it is expected all of these problems can be overcome, so that helped PT. Pindad (Persero) Bandung in increasing the effectiveness of the work.To conduct this research, the writer uses descriptive method, is descriptive research method, which is a way of research to depict or describe clearly the object under study. Compaction collection techniques used were interviews, observarsi and library research.By doing research at PT. PINDAD can help the problems that arise and inventory management of raw materials to be faster without consuming a greater cost.Keywords: Raw Material Inventory Management

scholarly journals Analisis POM QM V5.2 For Windows pada Penerapan Metode ABC dan EOQ Dalam Pengendaliaan Persediaan Bahan Baku PVC Compound (Studi Kasus PT.SMI)

2021 ◽  
Vol 5 (1) ◽  
pp. 50
Author(s):  
Amin Widodo Widodo
Keyword(s):  
Operations Research ◽  
Research Method ◽  
Raw Materials ◽  
Raw Material ◽  
Iso 9001 ◽  
Inventory Costs ◽  
Quantitative Descriptive ◽  
The Cost ◽  
Positive Effect ◽  
Research Show

<p>Abstrak : </p><p>PT. SMI Perusahaan konsisten  dalam menerapkan  ISO  9001: 2015 dalam upaya tersebut yang dilakukan perusahaan yaitu menginginkan pengendalian persediaan lebih terpola. Tujuan penelitian untuk mengetahui bahan baku yang membutuhkan monitoring sangat ketat dengan Metode <em>ABC</em> dan <em>EOQ</em>. Metode penelitian yang digunakan kuantitatif, diskriptif dengan cara observasi dan wawancara, metode untuk penyeselesaian Riset Operasi menggunakan perangkat lunak berbasis <em>POM QM V5.2 For Windows</em>. Hasil observasi data kebutuhan bahan baku, biaya persediaan akan di lakukan proses pengolahan data dengan menggunakan metode <em>inventory ABC</em> dan <em>EOQ</em> dengan bantuan Tools teknologi informasi <em>POM QM V5.2 For Windows</em>, Hasil penelitian <em>ABC</em> Analisys menujukan bahan baku yang membutuhkan monitoring sangat ketat yaitu <em>PVC</em> 66, <em>Stabilizer</em>, dan <em>PVC</em> 71, <em>Lubricant</em> 16A, dan <em>Lubricant 15 </em>. Hasil penelitian Metode <em>EOQ</em> berpengaruh positif, keuntungan perusahaan akan meningkat karena terjadi efisiensi biaya pembelian bahan baku yaitu <em>PVC</em> 66  menghemat biaya rata-rata Rp 96.321.440,00 atau 44%, <em>Stabilizer</em>  menghemat biaya rata-rata Rp 4.634.959,00 atau 57%, <em>PVC</em> 71  menghemat biaya rata-rata Rp 49.304.566.00 atau 38%, <em>Lubricant</em> 16A menghemat biaya rata-rata Rp 869.640,7  atau 38%, <em>Lubricant 15 </em> menghemat biaya rata-rata Rp 1.663.651,38 atau 60%.</p><p>_________________________________</p><p>Abstract :</p><div class="WordSection1"><p><em>PT. The SMI of the Company is consistent in the application of ISO 9001: 2015, in this effort the company does, namely wanting a more patterned inventory control. The research objective is to find out the raw materials that require very strict monitoring with the ABC and EOQ methods. The research method used is quantitative, descriptive by means of observation and interviews, the method for completing Operations Research using software based on POM QM V5.2 For Windows. The results of the observation of data on raw material requirements, inventory costs will be processed using the ABC and EOQ inventory methods with the help of information technology tools POM QM V5.2 For Windows, the results of ABC Analisys research show that raw materials that require very strict monitoring are PVC 66. , Stabilizer, and PVC 71, Lubricant 16A, and Lubricant 15 . The results of the EOQ method research have a positive effect, company profits will increase due to the efficiency of the cost of purchasing raw materials, namely PVC 66 which saves an average of Rp. 96,321,440.00 or 44%, Stabilizer saves an average of IDR 4,634,959.00 or 57%, PVC 71 saves an average of IDR 49,304,566.00 or 38%, Lubricant 16A saves an average of IDR 869,640.7 or 38%, Lubricant 15  saves costs an average of IDR 1,663,651.38 or 60%.</em></p></div>

scholarly journals ANALISIS SISTEM PENGENDALIAN INTERN PERSEDIAAN BAHAN BAKU PADA PT. FITRIA SARBINI MITRA MANDIRI KOTA BANJARBARU

2019 ◽  
Vol 5 (1) ◽  
Author(s):  
Hendrayani Hendrayani ◽  
Maria Anastasia ◽  
Endah Sri Bintari
Keyword(s):  
Control System ◽  
Hypothesis Testing ◽  
Internal Control ◽  
Research Method ◽  
Raw Materials ◽  
Qualitative Approach ◽  
Raw Material ◽  
Descriptive Research ◽  
Internal Control System ◽  
Finance Department

Abstract: The purpose of this research is to find out the internal control system of raw material inventory at PT. Fitria Sarbini Mandiri Partners of Banjarbaru City during this time and To find out the internal control system of raw material inventory at PT. Fitria Sarbini The Independent Partner of Banjarbaru City that should be Descriptive research method and only uses a qualitative approach. The researcher only develops the concept and collects facts but does not conduct hypothesis testing and is carried out for 3 (three) months. Based on the results of research and analysis, the Internal Control System supplies raw materials of PT. Fitria Sarbini Mandiri Partners Banjarbaru City is already good, PT. Fitria Sarbini Mandiri Partner Banjarbaru City already has an itern control system procedure well, but in the future there are some things that must be considered like the finance department that performs transaction functions and records there should be an accounting section and can put professional and experienced employees in the company's job structure PT. Fitria Sarbini Mandiri Partners of Banjarbaru City. Keywords: Raw Material, Inventory, Internal Control System Abstrak: Tujuan dari penelitian ini adalah Untuk mengetahui sistem pengendalian intern persediaan bahan baku pada PT. Fitria Sarbini Mitra Mandiri Kota Banjarbaru selama ini dan Untuk mengetahui sistem pengendalian intern persediaan bahan baku pada PT. Fitria Sarbini Mitra Mandiri Kota Banjarbaru yang seharusnya. Metode penelitian deskriptif dan hanya menggunakan pendekatan kualitatif. Peneliti hanya mengembangkan konsep dan menghimpun fakta tetapi tidak melakukan pengujian hipotesis dan dilakukan selama 3 (tiga) bulan. Berdasarkan hasil penelitian dan analisis, Sistem Pengendalian Intern Persediaan bahan baku PT. Fitria Sarbini Mitra Mandiri Kota Banjarbaru sudah baik, PT. Fitria Sarbini Mitra Mandiri Kota Banjarbaru sudah memiliki prosedur sistem pengendalian intern dengan baik, namun kedepannya ada beberapa hal yang harus di perhatikan seperti pada bagian keuangan yang mengerjakan fungsi transaksi dan pencatatan seharusnya ada bagian akuntansi dan bisa menempatkan karyawan yang profesional dan berpengalaman pada stuktur jabatan perusahaan PT. Fitria Sarbini Mitra Mandiri Kota Banjarbaru. Kata kunci : Sistem Pengendalian Intern, Persediaan, Bahan Baku

scholarly journals Pengaruh Pengandalian Persediaan Just In Time Terhadap Efisiensi pengadaan Persediaan Bahan Baku

2018 ◽  
Vol 2 (1) ◽  
pp. 099-108
Author(s):  
Desi Efrianti
Keyword(s):  
Inventory Control ◽  
Raw Materials ◽  
Selection Method ◽  
Raw Material ◽  
Just In Time ◽  
Control Methods ◽  
Control Evaluation ◽  
The Cost ◽  
A Company ◽  
Research Show

Inventory control of raw materials is an important element in a company. At this point inventory control of raw materials needed, which should always be available in the warehouse of raw materials for the production needs, but in order to maintain efficiency, raw materials also should not be too much available in warehouse. if the raw materials are available in warehouse too much will increase the cost of a few elements. The purpose of this study was to observe and investigate how the selection method of inventory control (JIT Method) can affect the efficiency of the procurement of raw materials to a company. The results showed that the CV Jawara Karsa Agusto has not implemented any inventory control methods to manage raw material inventory. There are some changes in expenditure on procurement of raw materials when the author tries to apply the method of JIT inventory control. Evaluation results of this research show that the application of the JIT done, there is the addition of the efficiency of the procurement of raw materials amounting to Rp 366,245,280

scholarly journals Operational Audit of Accounts Receivable (Study at PT. Sanserita Jaya)

2020 ◽  
Vol 1 (2) ◽  
pp. 126-134
Author(s):  
Ahmad Winanto ◽  
Fika Aryani
Keyword(s):  
Data Analysis ◽  
Research Method ◽  
Raw Materials ◽  
Accounts Receivable ◽  
Descriptive Research ◽  
A Company

An operational audit of accounts receivable is needed because it plays a role in assessing the effectiveness of accounts receivable so that it runs according to established procedures and policies. This study aims to determine the role of operational audits on the functions of accounts receivable and to determine the function of accounts receivable in overcoming the accounts receivable turnover. The research was conducted at PT. Sanserita Jaya which is a company engaged in the distribution of raw materials and printing machinery. The method used in this research is descriptive research method. The focus in this research is the procedure for the function of the accounts receivable section. The results of the study explained that based on data analysis in 2017-2019, showed that the procedure of accounts receivable was quite effective but there were still many weaknesses found, based on these weaknesses the researchers submitted several recommendations for improvements so that the company could fix existing weaknesses and increase the effectiveness of managing its accounts receivable.

SELISIH BIAYA PRODUKSI SEBAGAI ALAT PENGENDALIAN MANAJEMEN PT INDO PUSAKA BERAU

2019 ◽  
Vol 3 (02) ◽  
pp. 397
Author(s):  
SAFITRI NURHIDAYATI ◽  
RIZKI AMELYA SYAM
Keyword(s):  
Raw Materials ◽  
Field Research ◽  
Analytical Tool ◽  
Production Costs ◽  
Raw Material ◽  
Labor Costs ◽  
Material Costs ◽  
Library Research ◽  
The Difference ◽  
The Cost

This study aims to analyze whether the difference that occurs in the cost of raw materials, direct labor, and factory overhead costs between the standard costs and the actual costs in PLTU LATI is a difference that is favorable or unfavorable. Data collection techniques with field research and library research. The analytical tool used is the analysis of the difference in raw material costs, the difference in direct labor costs and the difference in factory overhead costs. The hypothesis in this study is that the difference allegedly occurs in the cost of raw materials, direct labor costs, and factory overhead costs at PT Indo Pusaka Berau Tanjung Redeb is a favorable difference. The results showed that the difference in the cost of producing MWh electricity at PT Indo Pusaka Berau Tanjung Redeb in 2018, namely the difference in the price of raw material costs Rp. 548,029.80, - is favorable, the difference in quantity of raw materials is Rp. 957,216,602, - is (favorable) , the difference in direct labor costs Rp 2,602,642,084, - is (unfavorable), and the difference in factory overhead costs Rp 8,807,051,422, - is (favorable) This shows that the difference in the overall production cost budget is favorable or profitable. This beneficial difference shows that the company is really able to reduce production costs optimally in 2018.  

Use of Sugarcane Bagasse Ashes as Raw Material in the Replacement of Fluxes for Applications on Porcelain Tile

2016 ◽  
Vol 881 ◽  
pp. 383-386 ◽  
Author(s):  
Raimundo J.S. Paranhos ◽  
Wilson Acchar ◽  
Vamberto Monteiro Silva
Keyword(s):  
Mechanical Properties ◽  
Environmental Impact ◽  
Physical Properties ◽  
Sugarcane Bagasse ◽  
Sintering Temperature ◽  
Raw Materials ◽  
Raw Material ◽  
The Cost ◽  
Potential Use ◽  
Porcelain Tile

This study evaluated the potential use of Sugarcane Bagasse Ashes (SBA) as a flux, replacing phyllite for the production of enamelled porcelain tile. The raw materials of the standard mass components and the SBA residue were characterized by testing by XRF, XRD, AG, DTA and TGA. Test samples were fabricated, assembled in lots of 3 units and sintered at temperatures of 1150 ° C to 1210 ° C. The results of the physical properties, mechanical properties and SEM of the sintered samples, showed that the formulation, G4 - in which applied 10% of SBA replacing phyllite, sintering temperature 1210 ° C showed better performance as the previously mentioned properties due to the formation of mullite crystals, meeting the prerequisites of standards for enamelled porcelain tile, while reducing the environmental impact and the cost of production.

D. Perhitungan HPP Telur Asin Dengan Pendekatan Variabel Costing Pada UD Mulya Jaya

2019 ◽  
Vol 4 (1) ◽  
pp. 30
Author(s):  
Neno Pratiwi ◽  
Andre Setiawan ◽  
Ilmi Cayono ◽  
Johan Trinanto
Keyword(s):  
Decision Making ◽  
Production Process ◽  
Raw Materials ◽  
Selling Price ◽  
Assistance Program ◽  
Total Cost ◽  
Cost Of Production ◽  
The Cost ◽  
A Company ◽  
Important Objective

ABSTRAK Pada umumnya harga pokok produksi dalam akuntansi diartikan dengan jumlah biaya dari seluruh pemakaian yang telah dilakukan selama proses produksi atau kegiatan yang mana mengubah bahan baku menjadi produk jadi (produk siap pakai/siap saji). Tujuan penting dalam tugas ini yaitu memperhitungkan harga pokok produksi dari UD Mulya Jaya dengan menggunakan pendekatan variabel costing untuk mengetahui besarnya harga pokok pada setiap produk yang diproduksi. Pentingnya penentuan harga pokok produksi dapat dilakukan sebelum para usaha menentukan harga jual. Pendampingan ini bertujuan untuk membantu mencari dan menentukan harga pokok produksi yang dapat digunakan untuk menetapkan harga jual. Pendampingan ini dilakukan untuk membantu wirausaha dalam program kerja, yaitu bimbingan akuntansi dengan fokus perhitungan harga pokok produksi. Dalam menentukan harga pokok produksi pada UD Mulya Jaya dapat menggunakan pendekatan variable costing yang biasanya metode ini digunakan untuk semacam pengambilan keputusan dalam perusahaan. Melalui program pendampingan kewirausahaan didapatkan hasil perhitungan harga pokok produksi yang menggunakan pendekatan variabel costing. Hasil tersebut dapat menjadi suatu keputusan bagi UD Mulya Jaya untuk dapat menetapkan harga pokok produksi pada setiap produk telur asin. Kata Kunci : Kewirausahaan, HPP, Harga.   ABSTRACT In general, the cost of production in accounting is defined as the total cost of all uses that have been made during the production process or activities which convert raw materials into finished products (ready-to-use / ready-to-serve products). An important objective in this task is to calculate the cost of goods manufactured from UD Mulya Jaya by using a variable costing approach to find out the cost of goods on each product produced. The importance of determining the cost of production can be done before businesses determine the selling price. This assistance aims to help find and determine the cost of production that can be used to set the selling price. This assistance is carried out to help entrepreneurs in work programs, namely accounting guidance with a focus on calculating the cost of production. In determining the cost of production at UD Mulya Jaya, it can use the variable costing approach, which is usually used for a kind of decision making in a company. Through the entrepreneurship assistance program, the results of the calculation of the cost of production are obtained using the variable costing approach. These results can be a decision for UD Mulya Jaya to be able to set the cost of production for each salted egg product. Keywords: Entrepreneurship, COGS, Price

scholarly journals PEMANFAATAN LIMBAH FLY ASH DARI PEMBAKARAN BATUBARA PADA PEMBUATAN SEMEN PCC (PORTLAND COMPOSITE CEMENT) DI PT SEMEN XYZ LAMPUNG

2020 ◽  
Vol 4 (2) ◽  
Author(s):  
Dwi Septiyana Sari ◽  
◽  
Susanti Sundari
Keyword(s):  
Compressive Strength ◽  
Fly Ash ◽  
Raw Materials ◽  
Testing Machine ◽  
Technical Aspect ◽  
Raw Material ◽  
Physical Test ◽  
Composite Cement ◽  
The Difference ◽  
The Cost

Abstract This study discusses the use of fly ash waste from coal burning on the manufacture of PCC (Portland composite cement) at PT. XYZ Lampung. The purpose of this research is to look at the technical studies and the efficiency of raw materials in the use of fly ash in cement making, in this case PCC cement (Portland Composite Cement). The steps taken in analyzing the data in this study were viewed from a technical aspect by means of a physical test, namely the cement compressive strength test at the age of 3 days, 7 days, and 28 days using the Compression Testing Machine. This test was conducted to see the comparison of the compressive strength of PCC cement using limestone and fly ash as raw materials, then calculate the difference in raw material costs in the year before and after the replacement of limestone with fly ash. The results showed that cement with the addition of fly ash after 3 days, 7 days and 28 days had an increased compressive strength value, which increased 21.69%, 16.07% and 8.05% respectively of the compressive strength of cement using limestone. The use of fly ash as a substitute for limestone has an effect on the cost of raw materials, where the difference between the cost of raw materials in 2019 and the cost of raw materials in 2018 is Rp. 39,440,952,074.

scholarly journals Penerapan metode fuzzy sugeno untuk prediksi persediaan bahan baku

2019 ◽  
Vol 9 (2) ◽  
pp. 12-20
Author(s):  
Julio Warmansyah ◽  
Dida Hilpiah
Keyword(s):  
Fuzzy Logic ◽  
Raw Materials ◽  
Mean Absolute Percentage Error ◽  
Raw Material ◽  
Percentage Error ◽  
Human Power ◽  
Absolute Percentage Error ◽  
Input Variables ◽  
A Company

 PT. Cahaya Boxindo Prasetya is a company engaged in the manufacture of carton boxes or boxes. The company's activities also include cutting and printing services using machinery and human power. The problem faced in this company is the difficulty of predicting the amount of inventory of raw materials that will be  included in the production. The remaining raw materials for production will be used as the final stock to get the minimum, the goal is to reduce excess stock Overcoming this problem, fuzzy logic is used to predict raw material inventories by focusing on the final stock. In this study using Fuzzy Sugeno, with three input variables, namely: initial inventory, purchase, production, while the output is the final stock. Determination of prediction results using defuzzification using the average concept of MAPE (Mean Absolute Percentage Error). The results obtained, using the Fuzzy Sugeno method can predict the inventory of raw materials with a MAPE value of 38%. 

scholarly journals ANALISIS PENERAPAN PMK NOMOR 31/PMK.07/2005 TENTANG TATA CARA PENGAJUAN USUL, PENELITIAN, DAN PENETAPAN PENGHAPUSAN PIUTANG DI RSUP PROF Dr. R. D. KANDOU MANADO

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Calvien Kawenas ◽  
Sifrid S. Pangemanan ◽  
Robert Lambey
Keyword(s):  
Research Method ◽  
Government Regulations ◽  
Accounts Receivable ◽  
Descriptive Research ◽  
Operational Costs ◽  
Time Period ◽  
Application Procedure ◽  
The Cost

The write-off of receivables is a loss arising from uncollectible receivables caused by various causes. The problem raised in this study is whether the application procedure is in accordance with the PMK No. 31 / PMK.07 / 2005 and what factors become obstacles in the process of write-off of receivables. The method used in this research is descriptive research method that is qualitative. Based on the results of the research from the RSUP Prof. Dr. R. D. Kandou Manado, the procedures for the elimination of goods are in accordance with applicable government regulations. If the factors are negative inhibitors, the operational costs are irregular, the amount of operational costs required for the cost exceeds the amount of the receivables to be collected, the non-timeframe for submission of proposals for write-off of receivables, documents / filing requirements for origination submissions not made RSUP Prof. Dr. R. D. Kandou Manado must meet the requirements regarding the time period for collection of accounts more effective and efficient.Keywords: Proposal Submission, Research, Accounts Receivable Removal

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