PENERAPAN METODE ECONOMIC ORDER QUANTITY PERSEDIAAN BAHAN BAKU PADA PERUSAHAAN KOPI BUBUK BALI CAP “BANYUATIS”

Abstract

Penelitian ini bertujuan (1) perhitungan persediaan bahan baku yang diterapkan perusahaan, (2) perhitungan persediaan bahan baku bila menggunakan metode Economic Order Quantity (EOQ), dan (3) perbedaan pada metode Economic Order Quantity (EOQ) dengan metode konvensional pada persediaan bahan baku di Perusahaan Kopi Bubuk Bali Cap “Banyuatis” Singaraja. Penelitian ini merupakan penelitian deskriptif komparatif. Subjek dalam penelitian ini adalah Perusahaan Kopi Bubuk Bali Cap “Banyuatis” Singaraja Kecamatan Buleleng, sedangkan objek dari penelitian ini adalah penentuan persediaan bahan baku yang dilakukan perusahaan dan penentuan persediaan bahan baku dengan metode Economic Order Quantity (EOQ.Teknik analisis data yang digunakan adalah teknik analisis deskriptif komparatif. Hasil penelitian menunjukan bahwa (1) metode perhitungan persediaan bahan baku yang diterapkan perusahaan dengan cara pembelian bahan baku, penggunaan bahan baku, biaya pemesanan, biaya penyimpanan, perhitungan biaya total persediaan (2) persediaan bahan baku bila menggunakan metode Economic Order Quantity (EOQ) adalah Reorder Point (ROP) yaitu 7.557 kg, persediaan pengaman (Safety Stock) yaitu 6.207 kg, Total Inventory Cost sebesar Rp 64.880.574,00. (3) Terdapat perbedaan yang dilakukan antara penentuan persediaan bahan baku yang diterapkan perusahaan dengan menggunakan metode Economic Order Quantity (EOQ) dapat dilihat dari frekuensi pembelian, total pembeliaan, Total Inventory Cost.
Kata Kunci : persediaan, bahan baku, dan Economic Order Quantity.

This research aimed at (1) calculating the material stock which had been determined by the company, (2) calculating the material stock by using Economic Order Quantity (EOQ) method, and (3) differentiating Economic Order Quantity (EOQ) method and conventional method in calculating the material stock of Perusahaan Kopi Bubuk Bali Cap “Banyuatis”, Singaraja. This research was a descriptive qualitative study. The subject of this research was Perusahaan Kopi Bubuk Bali Cap “Banyuatis” Singaraja Kecamatan Buleleng, and the object was determining the material stock which has been done by the company, and determining the material stock by using Economic Order Quantity (EOQ) method. The data analysis technique used in this research was descriptive comparative analysis technique. The result of this research was (1) the method of material stock calculation which was used by the company consisted of material purchasing, material using, ordering cost, storage cost, and total calculation of stock cost, (2) the material stock calculation by using Economic Order Quantity (EOQ) method consisted of Reorder Point (ROP) in amount of 7,557 kg, Safety Stock in amount of 6,207 kg, Total Inventory Cost in amount of Rp 64,880,574.00, (3) There were differences between the calculation of material stock which was done by the company and the calculation of material stock which was done through Economic Order Quantity (EOQ) method, that could be seen from the purchasing frequency, the total of purchasing, and Total Inventory Cost.
keyword : stocks, material, Economic Order Quantity