Peran Pengelolaan Persediaan Barang dalam Meningkatkan Efisiensi Keuangan di CV Sumber Jaya Putra Perkara
DOI:
https://doi.org/10.61132/lokawati.v3i6.2307Keywords:
inventory management, inventory turnover, Digitization, Demand Forecastin, Financial EfficiencyAbstract
This study aims to analyze the role of inventory management in improving financial efficiency at CV. Sumber Jaya Putra Perkasa. The main problems faced by the company are manual inventory management, technological limitations, dependence on certain suppliers, and suboptimal demand planning, which affect distribution effectiveness and financial efficiency. This study uses a quantitative descriptive approach with data collection techniques through interviews, observation, and documentation. The analysis was conducted on the stock management process, inventory turnover, and its impact on storage costs and operational efficiency. The results show that good inventory management contributes significantly to increased financial efficiency. With proper stock planning, companies can minimize the risk of excess and shortage of goods, reduce storage costs (holding costs), and increase inventory turnover so that working capital can circulate more quickly. However, the inventory management system currently used by CV. Sumber Jaya Putra Perkasa still has limitations, especially in terms of digitization and information integration. This study recommends the implementation of a technology-based inventory management system, a multi-supplier strategy, and the application of demand forecasting methods to improve stock planning accuracy. With this strategy, it is hoped that the company can achieve more optimal financial efficiency and strengthen its competitiveness in the distribution industry.
Downloads
References
Anggraini, N., & Hadi, P. (2019). Penerapan sistem Just In Time dan dampaknya terhadap efisiensi biaya pada perusahaan dagang. Jurnal Manajemen dan Akuntansi, 14(2), 77–89.
Arikunto, S. (2019). Prosedur penelitian: Suatu pendekatan praktik. Jakarta: Rineka Cipta.
Assauri, S. (2016). Manajemen produksi dan operasi. Jakarta: Rajawali Pers.
Dewi, A. (2021). Analisis manajemen persediaan pada perusahaan distribusi. Jurnal Ilmu Manajemen, 9(1), 45–55.
Dua, K. M. E., Goo, E. E. K., & Meylano, N. H. (2024). Peran Badan Anggaran dan Pengawasan dalam Pembahasan Sistem Perubahan Anggaran. Jurnal Ekonomi Manajemen Akuntansi, 30(2), 103-115.
Eo Kutu Goo, E., Herdi, H. ., & Rusmawati, L. . (2023). Analysis of Implementation of SAK ETAP in Presentation of Financial Reports KSP KOPDIT Tuke Jung Head Office. INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS), 3(2), 129–139.
Fitriani, A., & Susanto, B. (2019). Penerapan metode EOQ dalam meningkatkan efisiensi finansial perusahaan dagang. Jurnal Ekonomi dan Bisnis, 15(2), 101–113.
Gitosudarmo, I. (2014). Manajemen operasi. Yogyakarta: BPFE.
Goo, E. E. K. (2024). Pengaruh Total Assets Turn Over Terhadap Return On Assets Pada KSP Kopdit Pintu Air. AKUNTANSI 45, 5(1), 86-91.
Hasibuan, M. (2022). Pengaruh pengendalian persediaan terhadap efisiensi biaya logistik. Jurnal Logistik dan Supply Chain, 8(2), 55–67.
Heizer, J., & Render, B. (2014). Operations management (11th ed.). New Jersey: Pearson.
Herjanto, E. (2016). Manajemen operasional. Jakarta: Grasindo.
Hidayat, R. (2018). Pengelolaan persediaan dan dampaknya terhadap biaya operasional perusahaan. Jurnal Manajemen dan Bisnis, 12(1), 22–33.
Kurniawan, D. (2021). Dampak ketepatan perencanaan persediaan terhadap laba bersih usaha. Jurnal Akuntansi dan Bisnis, 19(3), 201–212.
Lestari, A. (2019). Pengaruh pengendalian persediaan terhadap efisiensi biaya logistik. Jurnal Ekonomi dan Manajemen, 17(2), 67–79.
Moleong, L. J. (2017). Metodologi penelitian kualitatif. Bandung: PT Remaja Rosdakarya.
Mulyadi. (2016). Sistem akuntansi. Jakarta: Salemba Empat.
Nasution, R. (2021). Perbaikan sistem pengelolaan stok pada UKM. Jurnal Akuntansi & Manajemen, 18(2), 45–59.
Rahmawati, D. (2021). Pengaruh sistem informasi persediaan terhadap efisiensi operasional usaha mikro. Jurnal Ilmu Ekonomi dan Bisnis, 6(1), 23–34.
Rahayu, T. (2022). Digitalisasi sistem persediaan untuk meningkatkan akurasi laporan keuangan. Jurnal Manajemen Kontemporer, 10(3), 144–158.
Render, B., & Heizer, J. (2017). Principles of operations management (10th ed.). Pearson Education.
Siregar, H. (2020). Analisis pengaruh EOQ terhadap efisiensi biaya persediaan pada perusahaan grosir di Medan. Jurnal Akuntansi, 8(1), 55–67.
Sugiyono. (2018). Metode penelitian kuantitatif, kualitatif, dan R&D. Bandung: Alfabeta.
Utami, R. (2017). Strategi pengendalian persediaan dalam menekan biaya overhead pada perusahaan perdagangan umum. Jurnal Manajemen, 13(2), 89–100.
Wijaya, F. (2020). Evaluasi metode FIFO dan LIFO dalam laporan keuangan perusahaan dagang. Jurnal Akuntansi dan Keuangan, 9(1), 33–45.
Wahyuni, S. (2020). Pengendalian persediaan dengan pendekatan Just In Time (JIT) untuk efisiensi biaya penyimpanan. Jurnal Akuntansi & Bisnis, 11(2), 112–125.
Yuliana, T. (2018). Evaluasi metode FIFO dan LIFO dalam laporan keuangan. Jurnal Riset Akuntansi, 6(2), 77–89.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.