Comparative Analysis Of The Implementation Of Just In Time And Safety Stock Systems In The Calculation Of Production Costs At PT. Agrotropic Nusantara In The 2025 Period

Authors

  • Dini Mulyani Sekolah Tinggi Ilmu Ekonomi Sakti Alam Kerinci Author
  • Zachari Abdallah Sekolah Tinggi Ilmu Ekonomi Sakti Alam Kerinci Author
  • Iin Syofia Yandra Author

Keywords:

Just In Time, Safety Stock, Cost of Goods Manufactured

Abstract

This study aims to analyze the application of the Just In Time (JIT) and Safety Stock systems in the calculation of the cost of goods manufactured at PT.Agrotropic Nusantara for the 2025 period. This research is a descriptive qualitative study using a case study approach. The data used consist of primary and secondary data observations in the production division, interviews with company perssonel, and documentation of production cost reports and raw material inventory reports. The data were analyzed through the stages of data collection, data reduction, data presentation, and drawing conclusions. The results of the study indicate that the implementation of the Just In Time method successfully reduced raw material management costs and produced a cost of goods manufactured of Rp 1.293.557.191, while the application of Safety Stock resulted in a buffer stock of 3.670 kg to ensure smooth production and prevent the risk of stockout.

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Published

2026-02-12

Issue

Vol. 1 No. 03 (2025): JAKUSI - DESEMBER

Section

Articles

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Copyright (c) 2026 Dini Mulyani, Zachari Abdallah, Iin Syofia Yandra (Author)

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