PENGARUH SISTEM JUST IN TIME TERHADAP EFISISENSI BIAYA BAHAN BAKU

Abstract

The purpose of this research is to find out the influence of Just in Time method in the management of inventory
to the cost efficiency of raw materials at PT EKA BOGAINTI. The method of research is carried out by using
qualitative method, since this research is not intended to prove a hypothesis. Meanwhile the data analysis
technique is using descriptive analysis that is performed by comparing the data that has been obtained from the
research and the existing theories. By implementating Just in Time purchase system the company will gain
relevant information related about the efficiency of raw materials cost and it is expected that it can eliminate all
activities that have no additional value by not storing raw material inventories in the warehouse. The value of
raw material inventories on PT EKA BOGAINTI from April to May 2014 can be known from the
implementation of Just In Time analysis that it is accordance with the traditional calculation result that is Rp
1,957,155,329 while the result of Just In Time system is Rp 954,335,001 so there is an efficiency of raw
materials cost from Just in Time policy is Rp 1,002,820,328.
Keywords: Just in Time, Inventory, Raw Material Eficiency Cost.