ANALISIS PENERAPAN JUST IN TIME SYSTEM DALAM MENINGKATKAN EFISIENSI BIAYA PRODUKSI SALAI IKAN

Penulis

  • Aldion Leo Notonegoro Alumni Program Studi Akuntansi
  • Jack Febrian Adel Dosen Fakultas Ekonomi UMRAH
  • Inge Lengga Sari Munthe Dosen Fakultas Ekonomi UMRAH

Kata Kunci:

Just in Time, Raw Material Management, Production Cost Efficiency

Abstrak

This research was conducted to determine the application of the Just in Time system in the management or management of raw materials for a product. This analysis finds out the difference between conventional systems and those who have used the system. This research was conducted on the Micro, Small and Medium Entity (EMKM) of Salai Tongkol owned by Mr. Ahmad, located in Tanjungunggat Village, Tanjungpinang City. The sampling technique in this study used a saturated sample technique, namely a sampling technique using all members of the population. This study uses a quantitative descriptive method that systematically explains the final results using numbers. The data used in this study are production costs, especially raw materials at December 2020. The results of the research show that there is a difference in production costs before and after using the Just in Time system of Rp.122,205 in December. This is because there are optimal ordering, storage, and ordering costs for raw materials that are calculated in the Just in Time system. The conclusion of this study is that using the Just in Time system is more optimal in raw material management and its cycle has a positive impact on production cost efficiency.

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Diterbitkan

2021-10-21

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