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Abstrak :
Inventory turnover is a simple accounting analysis method seldom used by the user of Indonesian governmental organization’s financial statement due to lack of accrual information in the past. The opportunity for the application of this analysis arrived in 2015 along with the implementation of accrual accounting basis by the Indonesian government. This study observes the Indonesian ministry/agency (MA) inventory management focusing on the inventory average flow time, during the 2017 and 2018 period. The study shows that among 86 MAs, 62 MAs have desired average flow time. The other 24 MAs have high average flow time with 12 of them also have unstable average flow time. While several MAs disclosed information related to their average flow time, most MAs did not. Thus, they failed to communicate their conditions to their stakeholders. The average flow time can be used as a starting point for the managers, auditors, and other stakeholders to further analyze government inventory management. Better inventory management can reduce costs and improve the government planning process. Therefore, the government may be capable of allocating their budget for other programs or activities to deliver higher value for the public.

Abstrak :
Skripsi ini bertujuan untuk mengetahui pengaruh Average Collection Period, Inventory Turnover in Days dan Average Payable Period terhadap profitabilitas perusahaan manufaktur listed BEI tahun 2010-2011. Hasil penelitian ini menyimpulkan bahwa Average Collection Period, Inventory Turnover in Days dan Average Payable Period terbukti berpengaruh negatif secara signifikan terhadap profitabilitas perusahaan manufaktur di Indonesia. Melalui hasil yang diperoleh, sangat disarankan bagi perusahaan ? perusahaan terbuka di Indonesia untuk lebih memperhatikan dan serius dalam perihal pengelolaan modal kerja perusahaan, dimana terbukti dapat membantu dalam meningkatkan profitabilitas perusahaan. ......This study aims to examines the Influence of Average Collection Period, Inventory Turnover in Days and Average Payable Period on Manufacturing Firm?s Profitability, Evidence from Indonesia listed manufacturing company 2010-2011. The findings indicate that Average Collection Period, Inventory Turnover in Days and Average Payable Period are negatively related to Manufacturing Firm?s Profitability. Thus, the results strongly suggest that working capital management practices work favorably to higher the manufaturing fim?s profitability.

Abstrak :
[Tujuan penulisan penelitian ini adalah untuk mengetahui hubungan serta pengaruh dari manajemen modal kerja terhadap profitabilitas untuk perusahaan manufaktur di Indonesia dengan melihat rasio perputaran hutang, piutang dan persediaan pada periode 2009-2013. Jumlah perusahaan yang termasuk kedalam penelitian ini adalah sebanyak 175 perusahaan dengan periode 5 tahun. Pada penelitian ini menggunakan 1 model dengan jumlah total 4 rasio yang digunakan untuk menggambarkan modal kerja dan profitabilitas, antara lain return on assets, account receivable turnover, account payable turnover dan inventory turnover. Hasil dari penelitian ini menunjukan bahwa variabel account receivable turnover dan inventory turnover berpengaruh terhadap profitabilitas, namun variabel account payable turnover tidak berpengaruh terhadap profitabilitas secara signifikan. ......The purpose of this writing is to determine relationship and effect of efficiency of working capital toward profitability by looking at payable turnover ratio, accounts receivable turnover ratio and inventories turnover ratio on manufacture’s company in Indonesia (2009-2013). The number of companies included in this study are 175 companies on 5 years. This study used 1 model with 4 ratio, such as return on assets, account receivable turnover, account payable turnover dan inventory turnover. Result from this study shown that variable variabel account receivable turnover dan inventory turnover has significant effect for profitability, but account payable turnover does not significantly affect the profitability.;The purpose of this writing is to determine relationship and effect of efficiency of working capital toward profitability by looking at payable turnover ratio, accounts receivable turnover ratio and inventories turnover ratio on manufacture’s company in Indonesia (2009-2013). The number of companies included in this study are 175 companies on 5 years. This study used 1 model with 4 ratio, such as return on assets, account receivable turnover, account payable turnover dan inventory turnover. Result from this study shown that variable variabel account receivable turnover dan inventory turnover has significant effect for profitability, but account payable turnover does not significantly affect the profitability.;The purpose of this writing is to determine relationship and effect of efficiency of working capital toward profitability by looking at payable turnover ratio, accounts receivable turnover ratio and inventories turnover ratio on manufacture’s company in Indonesia (2009-2013). The number of companies included in this study are 175 companies on 5 years. This study used 1 model with 4 ratio, such as return on assets, account receivable turnover, account payable turnover dan inventory turnover. Result from this study shown that variable variabel account receivable turnover dan inventory turnover has significant effect for profitability, but account payable turnover does not significantly affect the profitability.;The purpose of this writing is to determine relationship and effect of efficiency of working capital toward profitability by looking at payable turnover ratio, accounts receivable turnover ratio and inventories turnover ratio on manufacture’s company in Indonesia (2009-2013). The number of companies included in this study are 175 companies on 5 years. This study used 1 model with 4 ratio, such as return on assets, account receivable turnover, account payable turnover dan inventory turnover. Result from this study shown that variable variabel account receivable turnover dan inventory turnover has significant effect for profitability, but account payable turnover does not significantly affect the profitability., The purpose of this writing is to determine relationship and effect of efficiency of working capital toward profitability by looking at payable turnover ratio, accounts receivable turnover ratio and inventories turnover ratio on manufacture’s company in Indonesia (2009-2013). The number of companies included in this study are 175 companies on 5 years. This study used 1 model with 4 ratio, such as return on assets, account receivable turnover, account payable turnover dan inventory turnover. Result from this study shown that variable variabel account receivable turnover dan inventory turnover has significant effect for profitability, but account payable turnover does not significantly affect the profitability.]

Abstrak :
Terdapat 290 item persediaan farmasi yang termasuk dalam kategori deadstock, obat tersebut menumpuk dan berdampak pada rendahnya nilai perputaran investasi. Penelitian ini bertujuan untuk mengetahui efisiensi pengendalian persediaan antara proses pengendalian yang selama ini dilakukan oleh rumah sakit dengan proses pengendalian jika menggunakan perhitungan EOQ, SS, dan ROP. Penelitian ini menggunakan desain studi cross sectional yang menggunakan data sekunder dari Instalasi Farmasi RS. Teknik pengambilan sampel yang digunakan adalah total sampling yaitu seluruh kategori A persediaan farmasi. Hasil penelitian menunjukkan proses pengendalian menggunakan perhitungan EOQ, SS, dan ROP lebih efisien karena dapat meningkatkan nilai Inventory Turnover Ratio dan memiliki nilai rata-rata persediaan lebih rendah. Terdapat perbedaan Inventory Turnover Ratio yang signifikan antara pengendalian yang selama ini dilakukan oleh rumah sakit dengan proses pengendalian jika menggunakan perhitungan EOQ, SS dan ROP. Peneliti menyarankan untuk melakukan pengelompokkan obat dengan analisis ABC, perhitungan EOQ yang berulang untuk meningkatkan efisiensi pada pengendalian persediaan farmasi.

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There are 290 pharmaceutical supplies which are included in the deadstock category, piling up and having an impact on the low value of investment turnover. This study aims to determine the efficiency of inventory control between the control processes that have been carried out by hospitals with the control process if using EOQ, SS, and ROP. This study is a cross sectional study design that uses secondary data from the Pharmacy Installation. The sampling technique used was total sampling in all categories A pharmaceutical supplies. The results show that the inventory control process using EOQ, SS, and ROP is more efficient because it can increase the value of Inventory Turnover Ratio and have a lower average inventory value. There is a significant difference between Inventory Turnover Ratios between inventory controls that have been carried out by hospitals with the inventory control process if using EOQ, SS and ROP. Researchers suggested grouping drugs with ABC analysis, repeated EOQ calculations to improve efficiency in pharmaceutical inventory control.

Abstrak :
Penelitian ini dilakukan dengan tujuan untuk menganalisis proses perencanaan produksi dan manajemen persediaan yang diterapkan oleh perusahaan kue dan roti PT. ABC, serta merekomendasikan metode yang tepat dan komprehensif sehingga dapat mengatasi permasalahan produksi dan persediaan yang selama ini dihadapi perusahaan. Penelitian dilaksanakan dengan melakukan observasi pada perusahaan manufaktur PT. ABC, perusahaan kue dan roti di kota Jakarta Selatan. Data yang digunakan dalam penelitian ini merupakan data primer dan sekunder, berupa wawancara yang dilakukan pada pihak manajemen dan karyawan PT. ABC, serta data historis perusahaan berupa laporan keuangan dan dokumen administrasi lainnya yang berkaitan dengan produksi dan gudang. Penelitian ini dilakukan untuk menyelesaikan permasalahan yang selama ini dialami oleh PT. ABC. Hasil penelitian berupa analisis perencanaan produksi pada proses peramalan permintaan dan penyusunan jadwal induk produksi. Selain itu, peneliti juga menyajikan analisis tentang bagaimana manajemen persediaan yang sebaiknya diterapkan berkaitan dengan proses produksi dengan mengusulkan metode Material Requirement Planning (MRP), melakukan perhitungan rasio perputaran persediaan, serta analisis horizontal berdasarkan data laporan perusahaan periode sebelumnya. ......This research was conducted with the aim of analyzing the process of production planning and inventory management applied by pastry and bakery company PT. ABC, as well as recommending an appropriate and comprehensive method that could overcome production and inventory problems that have been faced by the company. The research was carried out by observing the manufacturing company PT. ABC, a pastry and bakery company in South Jakarta. The data used in this study are primary and secondary data, in the form of interviews conducted with the management and employees of PT. ABC, as well as company historical data in the form of financial reports and other administrative documents related to production and warehouses. This research was conducted to solve the problems that have been experienced by PT. ABC. The results of the research are in the form of analysis of production planning in the demand forecasting process and the preparation of master production schedules. In addition, the researcher also presents an analysis of how inventory management should be applied in relation to the production process by proposing the Material Requirement Planning (MRP) method, calculating the inventory turnover ratio and horizontal analysis based on previous company report data.