Sistem Pengelolaan Persediaan Barang Dagang Pada UMKM
DOI:
https://doi.org/10.55606/jaemb.v5i3.7651Keywords:
Inventory Management, Perpetual System, FIFO Method, MSMEsAbstract
This research aims to understand the inventory management system for retail goods at UMKM Sari Rasa, which operates in the wholesale and retail sector of snack nuts, particularly kapri nuts. This study uses a qualitative descriptive approach with data collection techniques through interviews, observation, and documentation. The research results explain that the global recording system at UMKM Sari Rasa indicates that the business has not implemented a detailed inventory system, leading to discrepancies which ultimately risk inconsistencies between the recorded data and physical condition of the goods in the warehouse. The researcher applies a perpetual inventory recording system using the FIFO (First In First Out) method, which can record inventory flows in real-time, prioritizing older stock for sale, and minimizing damage to goods due to ineffective inventory management. Researchers also compiled SOPs and flowcharts for storing goods as operational guidelines for the warehouse section.
References
[1] A. Dwi Nur Andriyanti, M. Asrofi Rokhim, U. Fatma Anggraini, R. Reza Tri Auliana, S. Amaliyah, and U. Kahuripan Kediri, “Pembuatan Website Umkm Sebagai Monitoring Stok Barang Berbasis Iot Creation Of Msme Websites As Iot-Based Stock Monitoring,” Jurnal Pengabdian Masyarakat, pp. 70–77, Jan. 2025.
[2] A. A. Rahman and N. Novianty, “Implementasi Metode FIFO Pada Sistem Informasi Persediaan Barang Dagang,” Jurnal Teknologi Informasi, 2022, doi: http://jurnal.lpkia.ac.id/index.php/jti/article/view/387.
[3] N. Panigoro, H. Tuli, M. Mahmud, J. Akuntansi, and F. Ekonomi, “Pengelolaan Persediaan Melalui Pendekatan Metode FIFO Bagi UMKM,” Jurnal Pengabdian Ekonomi, vol. 3, no. 2, p. 2024, 2024, doi: 10.37479/mopolayio.v3i2.82.
[4] R. Y. Pratama, U. Jenderal, and A. Yani, “Fungsi-Fungsi Manajemen ‘P-O-A-C,’” 2020.
[5] A. Alhadi, D. Riani, and Y. Afrianto, “Sistem Informasi Persediaan Barang Sederhana Pt. Wiseman Mulia Sejahtera Dengan Aplikasi Barang Dan Persediaan Berbasis Android,” Jurnal Pengabdian Masyarakat Utika Jaya, vol. 1, no. 1, pp. 31–39, 2023, doi: 10.32832/jpmuj.v1i1.
[6] vinie Savrianie, “Ta: Perlakuan Akuntansi Persediaan Barang Dagang Menurut Psak No. 14 Pada PT Pmp (Doctoral dissertation, Politeknik Negeri Lampung).,” 2022.
[7] D. Zulkifli Wancik, K. Rachma Sari, and M. ayan Politeknik Negeri Sriwijaya abc Zulkifliwancik, “Analisis Sistem Pencatatan dan Metode Penilaian Persediaan Barang Dagang Pada CV Istana Komputer Palembang,” Journal Of Accounting, vol. 3, no. 2, pp. 417–424, 2024
[8] S. D. Paraswati et al., “Analisis Metode Pencatatan Dan Penilaian Persediaan Barang Dagang Pada PT. Hasjrat Abadi Cabang Manado,” vol. 9, no. 1, pp. 94–101, 2021.
[9] N. Nafisah and Y. Yamasari, “Pengembangan Website Pergudangan berbasis FIFO untuk Optimalisasi Persediaan Barang di LMI Pusat Surabaya,” Journal of Informatics and Computer Science, vol. 05, 2024.
[10] A. B. Wawo, E. Hadisantoso, and M. Arianto, “Analisis Penilaian Persediaan Pada Toko Pakaian Randy Collection,” Jurnal Akuntansi Keuangan, vol. 9, Oct. 2024, doi: 10.33772/jakuho.v9i2.
[11] R. S. Hutabarat and T. S. Rajagukguk, “Pencatatan Dan Penilaian Persediaan Barang Jadi Pada Usaha Gula Merah Ibu Laila Berbasiskan SAK EMKM,” Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi, Mar. 2021, doi: 10.47709/jebma.v1n1.971.
[12] A. R. & W. P. A. Fadilla, “Literature review analisis data kualitatif: tahap pengumpulan data,” Mitia Jurnal Penelitian, 2023.
[13] G. Daruhadi and P. Sopiati, “Pengumpulan Data Penelitian,” Jurnal Cendekia Ilmiah, vol. 3, no. 5, 2024, doi:10.56799/jceki.v3i5.5181.
[14] Hanif et al Hasan, Metode Penelitian Kualitatif. 2025.
[15] Ms. R. A. Jailani, “Teknik Pengumpulan Data Dan Instrumen Penelitian Ilmiah,” Jul. 2023. doi:10.61104/ihsan.v1i2.57.
[16] M. T. S. T. N. W. and D. E. J. Teguh, “Teknik pengumpulan data kuantitatif dan kualitatif pada metode penelitian,” Jurnal ilmiah Pendidikan dasar, vol. 1 No. 2, 2023, doi:10.61104/ihsan.v1i2.57.
[17] M. Waruwu, “Pendekatan Penelitian Kualitatif: Konsep, Prosedur, Kelebihan dan Peran di Bidang Pendidikan,” Jurnal Penelitian dan Evaluasi Pendidikan, 2024
[18] M. Shofa, D. N. Marlyana, and B. D. Bernadhi, “Analisa Dampak Pengendalian Persediaan Bahan Baku Daging Ayam Pada Umkm Menggunakan Pendekatan Metode EOQ Dengan Mempertimbangkan Masa Kadaluarsa Dan Pemberian Diskon ( Studi Kasus Pada Gerai Ayam Zee Chicken Cetar di Semarang),” Prosiding Konferensi Ilmiah Mahasiswa Unissula, Oct. 2020.
[19] L. Sangadah, N. S. Muntiah, and R. Artikel, “Penerapan Perhitungan Persediaan Barang Dagang dengan Metode FIFO (Studi Kasus Pada Swalayan Surya Balong Ponorogo),” Jurnal Manajemen dan Bisnis, 2021, doi:10.24269/asset.v4i2.4313.
[20] A. Pramudya, “Standar Operasional Prosedur Di Bank Sumsel Babel Cabang Lahat,” Jurnal Ilmiah Mahasiswa Perbankan Syariah, 2021, doi:10.36908/jimpa.v1i1.9.
[21] T. Astuti and C. laksmi Rithmaya, “Perancangan Standar Prosedur Operasi Stok Barang Pada Ud Sinar Jaya,” Jurnal Ilmiah Ma-najemen dan Bisnis (JIMBis), vol. 2, no. 3, pp. 272–289, Aug. 2023, doi: 10.24034/jimbis.v2i3.6128.
[22] R. Tamin and U. Khairat Program Studi Sistem Informasi Universitas Al Asyariah Mandar, “Graphical abstract Sistem Informasi Monitoring Kinerja Unit Kegiatan Mahasiswa Berbasis Web (Studi Kasus Universitas Al Asyariah Mandar),” Journal Peqguruang: Conference Series, vol. 6, 2024, doi: 10.35329/jp.v6i1.2872.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
