Dinamika Akuntansi Keuangan dan Perbankan
Vol 11 No 2 (2022): Vol. 11 No. 2 2022

ECONOMIC ORDER QUANTITY (EOQ) ON RAW MATERIAL INVENTORY OF PT. PANEN EMBUN KEMAKMURAN

Eni Suasri (Politeknik Negeri Tanah Laut)
Widya Astuti Alam Sur (Politeknik Negeri Tanah Laut)
Ines Saraswati Machfiroh (Politeknik Negeri Tanah Laut)
Muhammad Abdianor Nasrullah (Politeknik Negeri Tanah Laut)

Article Info

Publish Date
10 Nov 2022

Abstract

This study aims to determine the frequency of purchasing raw materials for Cup 220 ml and Straw optimally using the Economic Order Quantity (EOQ) method at PT. Panen Embun Kemakmuran. The type of data used is quantitative data, with the research method being qualitative. The results showed that the optimal purchase frequency for the 220 ml Cup type is 3 times and Straw 8 times in one year. The number of safety stock that must be owned by the company for 220 ml Cup is 1.503.277 and Straw 1.264.144 Pcs. The company must place a reorder or reorder point for 220 ml Cups when supplies reach 1.931.320 Pcs and Straw 1.695.596 Pcs. The total cost of inventory if PT. Panen Embun Kemakmuran using the EOQ method is IDR 139,806,429, the company can save for 220 ml Cup raw materials of IDR 56.862.105 and Straw of IDR 341.704 or overall savings of IDR 57.203.809.

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Journal Info
Dinamika Akuntansi Keuangan dan Perbankan
Website

Abbrev

fe9

Publisher

Universitas Stikubank

Subject

Economics, Econometrics & Finance

Description

Focus & Scope Jurnal Dinamika Akuntansi keuangan dan Perbankan aims to share knowledge and current issues related to accounting, financial, and banking research. Our specialty coverage are Financial Accounting Management Accounting. Auditing. Taxation. Accounting information systems Environmental ...