Analisis Material Requirements Planning untuk Pengendalian Persediaan Bahan Baku pada Kacang Kulit Oven Kancil di Karanganyar

Abstract

The object of this study is UMKM Kacang Kulit Oven Kancil, located in Karanganyar, which produces oven-roasted peanuts. The enterprise faces challenges in controlling the inventory of peanut raw materials due to their seasonal nature, leading to the risk of overstocking that increases storage costs and potential deterioration, as well as stock shortages that may disrupt the production process. This condition indicates the need for optimal inventory planning to ensure operational continuity and cost efficiency. The aim of this research is to evaluate how effectively raw material inventory expenses are managed at UMKM Kacang Kulit Oven Kancil in Karanganyar, as well as to determine if the Material Requirements Planning (MRP) approach can enhance the efficiency of these inventory costs. For analyzing the data, this study employs the Material Requirement Planning (MRP) technique, utilizing Lot For Lot (LFL), Economic Order Quantity (EOQ), and Period Order Quantity (POQ) methods. Findings indicate that the overall inventory costs under the owner's policy at UMKM Kacang Kulit Oven Kancil amount to Rp17,454,470, with the LFL method costing Rp3,714,160, the EOQ method costing Rp15,515,531, and the POQ method costing Rp3,592,000. The assessment of cost efficiency reveals that the MRP approach (including LFL, EOQ, and POQ) is more effective compared to the raw material inventory cost calculations based on the practices of the owner of UMKM Kacang Kulit Oven Kancil. Using the LFL method results in a cost reduction of 78. 72%, the EOQ method yields an 11. 11% savings, and the POQ method achieves a 79. 42% cost saving. All hypotheses posed in this research have been validated through the analysis outcomes.