Analisis Anggaran Bahan Baku Pada Konveksi Alkeys
Studi Kasus Penyusunan Anggaran Kebutuhan, Persediaan, dan Pembelian Bahan Baku dengan Pendekatan Just In Time
Abstract
Raw material budgeting is an essential planning and control instrument for business continuity, including for small and medium-sized convection enterprises. This study aims to analyze the raw material budgeting process at Alkeys Konveksi, a garment business producing women's shirts, hijabs, men's shirts, and clothing and bag manufacturing services, covering the production budget, raw material requirement budget, and raw material purchase budget using a Just In Time (JIT) approach. This study employs a qualitative method with a descriptive case study design. Data were collected through observation, interviews with the business owner, and documentation studies of current production, inventory, and raw material price data, then analyzed through data reduction, data display, and conclusion drawing. The results show that Alkeys Konveksi produces three main product types with a total production budget of 4,213 units, requiring 7,274 meters of fabric, 1,505 rolls of thread, and 20,074 pieces of buttons. After accounting for beginning and ending inventory, the total raw material purchase budget required by Alkeys Konveksi is Rp342,492,000, consisting of fabric purchase costs of Rp325,080,000, thread of Rp7,475,000, and buttons of Rp9,937,000. This study concludes that systematic raw material budgeting helps Alkeys Konveksi accurately estimate fund requirements, maintain cash flow stability, prevent working capital waste, and sustain production cost efficiency amid dynamic market demand.
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