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All Journal PRIVE: Jurnal Riset Akuntansi dan Keuangan Jurnal Review Pendidikan dan Pengajaran (JRPP) Bisman (Bisnis dan Manajemen): The Journal of Business and Management International Journal of Social Service and Research Jurnal Cakrawala Ilmiah SENTRI: Jurnal Riset Ilmiah Jurnal Sistim Informasi dan Teknologi Indonesian Journal of Community Diversity and Engagement SWARNA Jurnal Manajemen Riset Inovasi SABAJAYA Jurnal Pengabdian Kepada Masyarakat Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Riset Ilmu Manajemen Bisnis dan Akuntansi
Budi Utami
Faculty Of Economics And Business, Universitas Islam Majapahit, East Java, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : PRIVE: Jurnal Riset Akuntansi dan Keuangan

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Perbandingan Metode Economic Order Quantity (EOQ) Dan Just In Time (JIT) Terhadap Pengendalian Persediaan Bahan Baku Budi Utami; Eny Setyariningsih
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 2 No. 2 (2019): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

The management and control of raw material inventories is an activity commonly found in industrial and manufacturing companies. There are two methods of controlling inventory, namely Economic Order Quantity (EOQ) and Just In Time (JIT). In determining inventory, companies tend to calculate it in the form of forecasting. Inventories that are too large will add to the cost of ordering (ordering cost) and storage costs (carring cost). Conversely, a small amount of inventory will reduce company profits due to lost opportunity for profit (opportunity cost) and incur back order costs (back order cost). Therefore it is important for companies to carry out inventory control which will affect the efficiency of inventory costs. This type of research is a comparative study comparing the Economic Order Quantity (EOQ) method with the Just In Time (JIT) method to the efficiency of inventory costs in Pateh SMEs. The results of the comparison. From the results of the analysis and calculations that have been carried out it is known that the Just In Time (JIT) control method is more appropriate to be applied to the "PATEH" home industry because the total inventory costs are smaller than the total inventory costs of the Economic Order Quantity (EOQ) method.
Analisis Varians Untuk Mengukur Efisiensi dan Efektifitas Anggaran Perusahaan PG Gempolkrep Tahun 2014 – 2015 Budi Utami; Eny Setyariningsih
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 3 No. 2 (2020): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v3i2.830

Abstract

The budget functions as an aspect of planning and supervision in the company's operational activities. The budget must be able to adjust the plans made for various parts of the company, so that one activity plan will be in harmony with another. Efficiency is the relationship between goods and services produced by an activity and the resources used. An activity is said to be efficient if it is able to produce certain outputs with the lowest possible input or with certain inputs it is able to produce the maximum output (spending well). Meanwhile, effectiveness is the relationship between the output and the goals or objectives that must be achieved. Operational activities are said to be effective if the activity process achieves the final policy goals and objectives (spending wisely). The purpose of this study was to determine the variance of the sales and production budget of PG. Gempolkrep Mojokerto 2014 - 2015 and measures the level of efficiency and effectiveness of PG's sales and production budget. Gempolkrep Mojokerto 2014 - 2015. The analysis method used is analysis of variance. The results of this study contained unfavorable variances in the sales budget for 2014 and 2015. Production budgets for 2014 and 2015 showed favorable variances. The use of the budget for 2014 and 2015 is less than 80% or is in the efficient category. The company's budget performance for 2014 - 2015 is in the range of less than 80% or is in the less effective category.
Co-Authors Adita Adita Ahmad Fahrudin Albertus Hengka Nove Anik Musayadah Arnold Sultantio Hutabarat Bambang Ismaya Baso Intang Sappaile Eny Setyariningih Eny Setyariningsih Frans Sudirjo Garnis Savitri Jasmine Fitria Wibowo Lely Indriani M. Syamsul Hidayat M.Syamsul H Nersiwad Novelia Puspita Meidi Rachman, Reza Saeful Rama Rama Salzabila Artamevia Santi Dwi Rosadi Setyariningsih, Eny Siti Shokkikhah Tiara Mufarihah ‘Aini Toto Heru DH Vivid Violin Yanto Budi Prasetya Yuniar Sakinah Waliulu