Analysis of Raw Material Rice Inventory Control Using the Economic Order Quantity and Reorder Point Methods

Main Article Content

Ellyn Octavianty
Agung Fajar Ilmiyono
Muhammad Rafli Adinugraha

Abstract

This research aims to analyze the Economic Order Quantity (EOQ) and Reorder Point (ROP) methods for controlling rice raw material inventory at Kedai Bubur Ayam Tuangyu. The study employs a descriptive exploratory approach with a case study methodology, utilizing both primary and secondary quantitative data. Data analysis was conducted using non-statistical research techniques with the EOQ method. Through EOQ, a more economical order quantity of 570 kg per order was determined, with a purchasing frequency of 14 times per year. Additionally, a safety stock of 170 kg was established, and the reorder point was set at 192 kg. The implementation of EOQ in rice inventory control is highly feasible, as this method optimizes inventory management and reduces costs by IDR 1,658,144.

Article Details

How to Cite
Octavianty, E., Ilmiyono, A. F., & Adinugraha, M. R. (2025). Analysis of Raw Material Rice Inventory Control Using the Economic Order Quantity and Reorder Point Methods. The Es Accounting And Finance, 3(03), 322–336. https://doi.org/10.58812/esaf.v3i03.723
Section
Articles

References

L. Bunfa, A. Rakhman, and M. Fuad., “Socialization of Inventory Management in MSMEs,” SANISKALA J. Community Serv., vol. 1, no. 2, pp. 53–57, 2023, doi: 10.31949/jsk.v1i2.7047.

Jahroni and M. Muksin., “Application of Economic Order Quantity (EOQ) to Raw Material Inventory Control for SMEs,” Community Serv. J., vol. 5, no. 2, pp. 88–98, 2023, doi: 10.22225/csj.5.2.2023.88-98.

D. Firmansyah, D. Saepuloh, and D. P. Susetyo., Management Accounting Information and Alternatives for Decision-Making. 2020.

A. N. Hasibuan and S. E. R. Annam, Management Accounting: Theory and Practice. 2022.

Asnita, “Application of Management Accounting Practices in MSMEs in Makassar City,” 2017.

W. Asrida and N. Rahabeat, “Analysis of Raw Material Inventory Control of Linggua Wood in Furniture Home Industry in Nania Village, Ambon City (Case Study at Rahmi Furniture),” J. Maneksi, vol. 11, no. 2, pp. 1–9, 2022.

A. C. Devi, R. Suryono, R. Ristiana, R. Febriyanti, and U. Suherman, “Literatur Riview : Analisis Pengendalian Persediaan Bahan Baku Dengan Menggunakan Metode Economic Order Quantity (EOQ) (Studi kasus Perusahaan di Indonesia),” J. Ilm. Ekon. dan Manaj., vol. 2, no. 1, pp. 28–34, 2024.

J. Heizer and B. Render., Operations Management: Sustainability and Supply Chain Management, 11th ed. 2015.

M. B. Ningsih and F. Syam., “Economic Order Quantity Analysis on Inventory Forecast (Empirical Study on Manufacturing MSMEs in Banda Aceh City),” J. Ilm. Mhs. Ekon. Akunt., vol. 6, no. 1, p. 1, 2021.

Kusumawardani, A. Pritasari, A. Salsabila, L. Shalsabila, and U. Suherman., “Application of EOQ Method as Raw Material Inventory Control in Warbak Sotang Mozzarella MSME,” J. Neraca, vol. 2, no. 1, pp. 236–44, 2024.

Nikmaturrahmah, “Analysis of Raw Material Inventory Control Using Min-Max and Economic Order Quantity (EOQ) Methods at UD. Raja Gizi,” 2023.

R. Fitriana, L. Patabang, and M. S. A. Gunawan., “Raw Material Inventory Control of BW 50 Kg Soybean Using Economic Order Quantity (EOQ) Method in HB Original Tempe Business, Samarinda,” J. EKSIS, vol. 19, no. 1, pp. 129–47, 2023, doi: 10.46964/eksis.v19i01.397.

V. Triani, “Analysis of Raw Material Inventory Control Using Economic Order Quantity (EOQ) Method to Increase Inventory Cost Efficiency at PT. Diajeng Arcadia Trimitra, 2017-2018,” 2019.

F. R. Siboro and R. H. Nasution., “Analysis of Raw Material Inventory Control Using Economic Order Quantity (EOQ) and Min-Max Methods,” vol. 8, no. 1, pp. 34–40, 2020.

C. W. Oktavia, C. Natalia, A. Jaya, J. R. B. No, and J. R. Cisauk, “Analysis of the Effect of Economic Order Quantity Approach on Inventory Cost Savings,” J. Penelit. dan Apl. Sist. Tek. Ind., vol. 15, no. 1, pp. 103–117, 2021.

A. Pratama and K. B. Riyanto., “Raw Material Inventory Control Analysis to Reduce Production Costs in Alfaro Aluminium Home Industry, Mulyosari,” J. Manaj. Divers., vol. 2, no. 2, pp. 488–496, 2022.