ANALISIS PENGENDALIAN PERSEDIAAN BAHAN BAKU MENGGUNAKAN METODE CONTINOUS REVIEW SYSTEM DAN PERIODIC REVIEW SYSTEM Studi Kasus UMKM Tempe Muchlar

Pratomo, Yusuf and Setiafindari, Widya (2025) ANALISIS PENGENDALIAN PERSEDIAAN BAHAN BAKU MENGGUNAKAN METODE CONTINOUS REVIEW SYSTEM DAN PERIODIC REVIEW SYSTEM Studi Kasus UMKM Tempe Muchlar. Tugas Akhir thesis, University of Technology Yogyakarta.

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Abstract

ABSTRAK UMKM Tempe Muchlar merupakan produsen tempe yang berlokasi di Bantul, Yogyakarta. Permasalahan utama yang dihadapi Tempe Muchlar adalah ketidakefisienan dalam pengelolaan persediaan bahan baku kedelai, yang ditandai dengan terjadinya overstock. Pada November 2024, terdapat 986 karung kedelai, sementara penggunaan hanya 940 karung, menyisakan 46 karung sebagai stok berlebih. Kondisi ini menyebabkan peningkatan total biaya persediaan, termasuk biaya penyimpanan, dan berpotensi mengganggu efisiensi proses produksi. Penelitian ini bertujuan untuk menghitung total biaya persediaan bahan baku kedelai serta menganalisis efisiensi biaya yang dihasilkan. Metode yang digunakan dalam penelitian ini adalah Continous Review System dan Periodic Review System. Hasil Penelitian menunjukkan bahwa total biaya persediaan paling minimal adalah dengan metode Continuous Review System yaitu sebesar Rp4.850.110.761, sedangkan total biaya persediaan berdasarkan kebijakan perusahaan yaitu sebesar Rp4.874.729.324, dan total biaya persediaan menggunakan metode Periodic Review System yaitu sebesar Rp4.856.559.761. Sehingga metode Continous Review System merupakan metode yang paling efisien karena menghasilkan total biaya terendah, penghematan tersebsar yaitu sebesar Rp24.618.563, dan persentase penghematan tertinggi yaitu 0,5% dibanding metode lainnya. Kata Kunci: Continous Review System, Periodic Review System, Pengendalian Persediaan, Bahan baku ABSTRACT Tempe Muchlar UMKM is a tempe producer located in Bantul, Yogyakarta. The main problem faced by Tempe Muchlar is inefficiency in managing soybean raw material inventory, which is characterized by overstock. In November 2024, there were 986 sacks of soybeans, while the use of soybeans was only 940 sacks, leaving 46 sacks as excess stock. This condition causes an increase in total inventory costs, including storage costs, and has the potential to disrupt the efficiency of the production process. This study aims to calculate the total cost of soybean raw material inventory and analyze the resulting cost efficiency. The methods used in this study are the Continuous Review System and the Periodic Review System. The results of the study show that the minimum total inventory cost is with the Continuous Review System method, which is Rp4,850,110,761, while the total inventory cost based on company policy is Rp4,874,729,324, and the total inventory cost using the Periodic Review System method is Rp4,856,559,761. Therefore, the Continuous Review System method is the most efficient method because it produces the lowest total cost, the largest savings of Rp24,618,563, and the highest percentage of savings of 0.5% compared to other methods. Keywords: Continuous Review System, Periodic Review System, Inventory Control, Raw Materials

Item Type:	Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir)
Subjects:	T Technology > TS Manufactures
Divisions:	Fakultas Sains dan Teknologi > S1 Teknik Industri
Depositing User:	Kaprodi S1 Teknik Industri UTY
Date Deposited:	30 Dec 2025 07:05
Last Modified:	30 Dec 2025 07:05
URI:	http://eprints.uty.ac.id/id/eprint/19571

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