Analisis Penerapan Just In Time (JIT) Untuk Efisiensi Biaya Persediaan Bahan Baku (Studi Pada Home Industry Tahu Bapak Waras di Kecamatan Loa Janan Ulu Kabupaten Kutai Kartanegara Tahun 2021-2022)

Abstract

Business Administration Study Program, Faculty of Social and Political Studies, Mulawarman University. Analysis of the Application of Just In Time For Cost Efficiency of Raw Material Inventory (Studieson the Mr. Waras Tofu Home Industry in Loa Janan Ulu Distict Kutai Kartanegara Regency Years 2021-2022). Guided by Dr. M. Zaini, M.Si. This study aims to determine the application of the Just In Time method in the cost efficiency of raw material inventory in Mr. Waras tofu home industry. The research method used is a quantitative methode with a descriptive approach. Data analysis in this study uses the steps of implementing Just In Time, namely raw materia planning, raw material purchase costs, raw material ordering costs and raw material storage costs. The results of the study show that the application of the JIT method can increase cost efficiency because it reduces purcasing waste, reduce ordering costs resulting in a decrease in raw material inventory costs. The results showed that the purchase of raw materials implemented by the company was considered inefficient, because the company's policies resulted in a larger expenditure of IDR 980,153,964, while by implementing the Just In Time method the company spent IDR 866,032,443. By applying the JIT method, the company can save on purchasing costs and raw material ordering costs of IDR 114,121,521. Based on the results of the discussion, it can be concluded that to improve the cost efficiency of raw material inventory, companies should use the Just In Time method.