EFISIENSI METODE ECONOMICAL ORDER QUANTITY (EOQ) DALAM PENGAMBILAN KEPUTUSAN PEMBELIAN BAHAN BAKU DAN PENGARUHNYA TERHADAP TOTAL BIAYA PEMBELIAN PADA PT AMITEX (AMANAH MITRA INDUSTRI) BUARAN KABUPATEN PEKALONGAN
Abstract: This research has
purpose to compare traditional counting way with Economical Order Quantity
(EOQ) method in decision making on basic material buying .
This research object is decision making on material buying PT Amitex Buaran
Pekalongan regency from 2008 to 2010. PT Amitex is standart export palekat
sarung producer. Datas which used in this research are interview, documentation
and study library. The analysis data uses descriptive technique analysis and
nonstatistic quantitative with analysis instrument of order cost, saving cost,
Economical Order Quantity (EOQ) method, which include frequency, amount, and
the total cost of basic material buying,
safety stock, and reorder point.
The out come of this research show that the EOQ method
more efficient in decision making on basic material buying than
traditional counting way and the EOQ method have positive effect to total cost
of basic material buying. By the EOQ method, the company advantage in creasing
because there is efficient total buying cost are Rp 578.759.820,00 or 48,691 %
in 2008, Rp 807.911.950,00 or 60,277% in
2009, and Rp 1.046.754.432,00 or 60,277% in 2010
Keywords: EOQ efficiency
method, decision making, basic material buying, the effect to buying total cost
Penulis: Rahardyan Dwa
Prihasdi, Shiddiq Nur Rahardjo
Kode Jurnal: jpakuntansidd120519
