OPTIMALISASI PENGELOLAAN SEDIAAN DALAM UPAYA MENINGKATKAN KINERJA SIKLUS PENGELUARAN PADA UD SUMBER JAYA
Abstract
Setiap badan usaha baik dagang maupun manufaktur memiliki persediaan untuk menjamin kelangsungan bisnisnya. Badan usaha harus mampu mempertahankan sediaan optimum mereka untuk menjamin kebutuhan bagi kegiatan operasional perusahaan, baik secara kuallitas maupun kuantitas. Besar kecilnya keuntungan yang diperoleh badan usaha tidak hanya tergantung dari cara badan usaha dalam mengelola sediaan mereka tetapi juga bagaimana badan usaha dapat meningkatkan kinerja siklus pengeluaran melalui pengelolaan sediaan tersebut. UD Sumber Jaya merupakan badan usaha manufaktur yang bergerak dibidang penggilingan padi. UD Sumber Jaya mengalami beberapa permasalahan dalam aktivitas siklus pengeluaran terkait pengelolaan sediaan. Pengumpulan data terkait permasalahan yang terjadi pada UD Sumber Jaya ini dilakukan dengan observasi, wawancara, dan analisa dokumen. Permasalahan pada UD Sumber Jaya meliputi permasalahan dalam aktivitas pemesanan sediaan, penyerahan sediaan ke gudang, arus persediaan, penerimaan penagihan, dan dokumentasi. Permasalahan-permasalahan yang terjadi pada aktivitas siklus pengeluaran UD Sumber Jaya dapat diatasi dengan menerapkan proses pengelolaan sediaan secara optimal, serta meningkatkan komunikasi dan kerjasama yang baik antara pimpinan dan karyawan. Sehingga hal tersebut dapat meningkatkan kinerja siklus pengeluaran badan usaha.
Each entity, commercial and manufacturing has supplies to ensure continuity of business. The entity must be able to maintain their inventory to ensure the needs of the company's operations, both quality and quantity. Large amount of the benefits the entity is not only depend on how the entity to effort in managing their preparation but also how the entity can increase expenditure cycle performance by management inventory. UD Sumber Jaya is a business entity engaged in the manufacture of grinding rice. UD Sumber Jaya experience some problems in expenditure cycle activities related to the management inventory. Data collection related problems that occur at UD Sumber Jaya is done by observation, interviews, and document analysis. Problems at UD Sumber Jaya include problems in ordering materials activity, submission delivery to the warehouse, inventory flow, receiving invoice, and documentation. The problems that occur in the expenditure cycle activities UD Sumber Jaya can be overcome by applying the optimal inventory management process, as well as increase communication and cooperation between leaders and employees. So it can improve the performance of enterprise spending cycle.
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