ANALISIS PENGENDALIAN PERSEDIAAN BAHAN BAKU POLYESTER DAN CHEMICAL SOLAR WINDOW FILM NANO CERAMIC MENGGUNAKAN METODE ECONOMIC ORDER QUANTITY (Pura Indostamping Kudus)

HERNANDA MELIA C, Hilda Octavana Siregar, S.E., M.Acc.

2019 | Tugas Akhir | D3 AKUNTANSI

Pentingnya pengendalian persediaan bahan baku dalam proses produksi. Pengendalian bahan baku dapat dilakukan dengan cara penentuan kuantitas bahan baku, safety stock, reorder point, maximum inventory, dan total biaya persediaan. Penelitian ini bertujuan untuk menganalisis kuantitas pembelian bahan baku, menganalisis jumlah persediaan pengaman (safety stock) polyester dan chemical solar window film yang harus disediakan oleh Pura Indostamping untuk tahun 2019, menganalisis waktu pembelian bahan baku kembali (reorder point), menganalisis persediaan bahan baku maksimum (maximum inventory), menganalisis total biaya persediaan bahan baku, dan menganalisis pengendalian persediaan bahan baku polyester dan chemical solar window film nano ceramic Pura Indostamping menggunakan metode Economic Order Quantity (EOQ) berdasarkan data-data primer tahun 2018. Hasil penelitian menunjukkan bahwa pembelian bahan baku polyester dan chemical solar window film nano ceramic yang optimal untuk setiap kali pemesanan menurut metode EOQ selama periode 2019 lebih besar dibandingkan kebijakan yang telah dilakukan perusahaan pada tahun 2018. Kuantitas pembelian bahan baku polyester dan chemical solar window film nano ceramic optimal yang harus dilakukan perusahaan pada tahun 2019 adalah sebesar 32.548 kg dengan frekuensi pemesanan sebanyak 3 kali. Menurut metode EOQ, kuantitas persediaan pengaman yang harus tersedia di gudang adalah sebesar 1.765 kg, titik pemesanan kembali pada saat persediaan di gudang tersisa 19.681 kg dan jumlah persediaan bahan baku polyester dan chemical solar window film nano ceramic maksimum yang ada di gudang sebanyak 34.313 kg. Total biaya persediaan yang dikeluarkan Pura Indostamping yaitu sebesar Rp155.569.063 lebih besar daripada total biaya persediaan menurut metode EOQ yaitu sebesar Rp108.694.832.

The importance of controlling raw material inventory in the production process. Controlling raw materials can be conducted by the determination of the quantity, safety stock, reorder point, maximum inventory, and total cost of raw materials. The purpose of this study are to analyze the quantity of raw materials, analyze the amount of polyester (safety stock) and chemical solar window film nano ceramics that must be provided by Pura Indostamping for 2019, analyze the time of purchasing raw materials (reorder point), analyze the maximum inventory, analyze the total cost of raw materials, and analyze the inventory control of polyester raw material and chemical solar window film nano ceramic Pura Indostamping using the Economic Order Quantity (EOQ) method based on primary data in 2018. The results showed that the optimal purchase of polyester raw materials and chemical solar window film nano ceramic for each order, according to the EOQ method during the 2019 period, was greater than the policies carried out by the company in 2018. Quantity of optimal purchasing polyester raw materials and chemical solar window film nano ceramic that the company must do in 2019 is 32.548 kg with 3 times order frequency. According to the EOQ method, the quantity of safety supplies that must be provided in warehouses is 1.765 kg, the reorder point when inventory in the warehouse is 19.681 kg and the maximum amount of polyester raw material and chemical solar window film nano ceramic in the warehouse is 34.313 kg. The total inventory cost incurred by Pura Indostamping is Rp155.569.063 greater than the total cost of inventory according to the EOQ method, which is Rp108.694.832.

Kata Kunci : Persediaan, Economic Order Quantity, Safety Stock, Reorder Point.