NUGROHO, RIKHI (2023) ANALISIS PERENCANAAN DAN PENGENDALIAN PERSEDIAAN SPAREPARTS UNTUK MENINGKATKAN EFISIENSI BIAYA DI PT MANUNGGAL JAYA MAKMUR. S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
PT Manunggal Jaya Makmur is one of the companies engaged in the transportation and contracting-based sector that provides integrated services from the start point to the end. In addition, it is also engaged in the repair of heavy equipment such as mixer trucks, dump trucks, colt diesel, and repair of other heavy equipment. In supporting the company's activities, PT. Manunggal Jaya Makmur implements a strategy for supplying raw materials and spare parts. In its operational activities, PT. Manunggal Jaya Makmur is still constrained by the out/overstock problem which ultimately causes a buildup of goods. In this study, material classification was carried out using ABC Theory analysis. Then the methods used in planning and controlling inventory management are the POQ, LFL and EOQ methods. Based on the analysis carried out, the cost of calculating the total inventory of spare parts using the EOQ method was Rp. 219.836.200, the LFL method was Rp. 205,513,000and the POQ method was Rp. 243.509.320. So from these data, it can be concluded that the most optimal total cost of inventory is the EOQ method to produce greater profits and minimize overstock. Therefore, the EOQ method is the most efficient method in controlling inventory costs and the most effective to apply in cost efficiency and work productivity and can maximize profits received by the company. Keywords: Cost efficiency, Activity Based Costing (ABC) analysis method, Economic Order Quantity (EOQ) method, Periodic Oder Quantity (POQ) method, Lot-For-Lot (LFL) method. PT Manunggal Jaya Makmur adalah salah satu perusahaan yang bergerak di bidang berbasis transportasi dan kontraktor yang memberikan layanan terintegrasi mulai dari titik awal hingga akhir. Selain itu, juga bergerak dalam bidang perbaikan alat berat seperti truck mixer, dump truck, colt diesel maupun perbaikan alat berat lainnya. Dalam menunjang kegiatan perusahaannya, PT. Manunggal Jaya Makmur menerapkan strategi persediaan bahan baku maupun spareparts. Dalam kegiatan operasionalnya, PT. Manunggal Jaya Makmur masih terkendala masalah out/overstock yang akhirnya menyebabkan terganggunya operasional dan penumpukan barang. Pada penelitian ini dilakukan pengklasifikasian material dengan metode analisis ABC. Lalu metode yang digunakan dalam pengelolaan perencanaan dan pengendalian persediaan barang adalah metode POQ, LFL dan EOQ. Berdasarkan analisia yang dilakukan, didapatkan biaya hasil perhitungan total persedian spare part dengan metode EOQ sebesar Rp 219.836.200, metode LFL sebesar Rp 205.513.000 dan metode POQ sebesar Rp 243.509.320.. Biaya persediaan LFL memang lebih rendah apabila dibandingkan dengan EOQ, tetapi dengan menggunakan metode EOQ, efisiensi stok spareparts dapat terpenuhi (sesuai dengan permintaan). Oleh karena itu, metode EOQ merupakan metode yang paling efisien dalam mengendalikan biaya persediaan danyang paling efektif untuk diterapkan dalam efisiensi biaya dan produktifitas kerja serta dapat memaksimalkan keuntungan yang diterima oleh perusahaan. Kata kunci : Efisiensi biaya, metode analisis Activity Based Costing (ABC), metode Economic Order Quantity (EOQ) , metode Periodic Oder Quantity (POQ), metode LotFor-Lot (LFL).
| Item Type: | Thesis (S2) |
|---|---|
| Call Number CD: | CD/551. 23 074 |
| Call Number: | TM/51/23/095 |
| NIM/NIDN Creators: | 55121110073 |
| Uncontrolled Keywords: | Efisiensi biaya, metode analisis Activity Based Costing (ABC), metode Economic Order Quantity (EOQ) , metode Periodic Oder Quantity (POQ), metode LotFor-Lot (LFL). |
| Subjects: | 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 154 Subconscious and Altered States and Process/Psikologi Bawah Sadar > 154.6 Sleep Phenomena/Fenomena Tidur > 154.63 Dreams/Mimpi > 154.634 Analysis/Analisis 400 Language/Bahasa > 400. Language/Bahasa > 406 Organizations and management/Organisasi dan Manajemen |
| Divisions: | Pascasarjana > Magister Manajemen |
| Depositing User: | Sekar Mutiara |
| Date Deposited: | 23 Sep 2023 05:13 |
| Last Modified: | 23 Sep 2023 05:13 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/81036 |
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