ANALISIS PREFERENSI RISIKO TERKAIT PENGELOLAAN INVENTORI STUDI KASUS: CARRYING COST PT XX DI MALANG

  • Melisa Dianatobing Jurusan Akuntansi Fakultas Bisnis dan Ekonomika Universitas Surabaya
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Keywords: preferensi risiko, pengambilan keputusan, manajemen inventori, warehousing

Abstract

Warehouse dipandang sebagai salah satu bagian terpenting dalam supply chain, terutama apabila perusahaan tersebut bergerak dalam bidang distribusi. Banyak faktor yang dapat mempengaruhi pengambilan keputusan terkait masalah warehouse ini, salah satunya preferensi risiko. Penelitian ini bertujuan mengkaitkan cara pandang top management terhadap risiko dengan manajemen inventori, khususnya pada carrying cost. Objek yang akan diteliti adalah perusahaan yang bergerak di bidang distribusi di Kabupaten Malang.  Penelitian ini menggunakan pendekatan kualitatif dan menganalisa keterkaitan personality manajement dalam memandang suatu risiko. Sebagai hasil analisa, terdapat faktor-faktor yang mempengaruhi manajemen dalam pengambilan keputusan investasi gudang, baik dalam hal sewa maupun beli, seperti lokasi atau basis customer dan harga tanah. Hasil penelitian juga menunjukkan adanya keterkaitan antara preferensi risiko ketika pihak manajemen membuat strategi untuk sewa gudang. Manajemen menghendaki adanya pengembalian yang sepadan seiring dengan kenaikan risiko. 

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Published
2014-03-01
Issue
Vol. 3 No. 1 (2014): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September)
Section
Bidang Akuntansi (AK)
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