RESEARCH ARTICLE

European Journal of Business and Management Research

www.ejbmr.org

Inventory Management with EOQ Method at

“Nitra Jaya” Fashion-Making Company in Badung
I Nyoman Didi Gunawan and Putu Yudi Setiawan

ABSTRACT
Inventory management is an activity carried out by a company that is
needed in making decisions, so that material needs for the needs of Submitted : May 11, 2022
company activities both production and sales can be fulfilled optimally, Published : June 29, 2022
with the smallest possible risk. Over-inventory is a waste because it causes
ISSN: 2507-1076
storage and maintenance loads that are too high during storage in the
warehouse. This research was conducted at Nitra Jaya which aims to DOI: 10.24018/ejbmr.2022.7.3.1444
determine the proper inventory management of the management system
for Nitra Jaya using the EOQ (Economic Order Quantity) method. This I N. D. Gunawan*
study uses quantitative data and qualitative data obtained by conducting Faculty of Economy and Business,
interviews with the company and observing the object under study. The Udayana University, Indonesia.
results showed that Nitra Jaya inventory management was still not (e-mail: gunawanejbmr@gmail.com)
efficient. By using the conventionally applied method in 2019, the total P. Y. Setiawan
inventory cost incurred was IDR 27,150,000. If Nitra Jaya uses the EOQ Faculty of Economy and Business,
(Economic Order Quantity) method in 2019, the total inventory cost Udayana University, Indonesia.
incurred is IDR 14.247.886, and the company can save IDR 12.902.114
*Corresponding Author
(47.5%) The implication of this research is that it is expected to be able to
provide advice to the owner of the Nitra Jaya to review the total cost of
inventory more efficiently through the optimal quantity and frequency of
purchasing raw materials, the company should apply the EOQ method in
carrying out inventory management.

Keywords: EOQ, Inventory Management.

namely, material usage, material prices, inventory costs, and

I. INTRODUCTION
Inventory management is an important part of
conventional manufacturing companies, with inventory
management the company can anticipate inventory
shortages, and inventory orders that are not by needs, the
inventory of raw materials needed is not available on the
market and ensures a smooth production process. However,
inventory management must be considered because if there
is too much inventory, the cost of storing inventory will
increase which affects the cost of production, but if there is
too little inventory then the company will be less productive
because they have to wait for raw materials first and can
lose customers. After all, they have to wait a long time for
the product they want. Reduced inventory can have an
impact on reducing costs, on the other hand, if the goods are
not available then production can stop and the customer
becomes dissatisfied (Monica & Setiawan, 2019). Saving on
storage or installation costs reduces the total cost curve.
Savings in the installation cost curve can also reduce the
optimal order quantity. In addition, a low optimal order
quantity will also have a positive impact on the quality and
flexibility of production (Heizer & Render, 2017).
Inventory management or inventory management is the
supervision of non-capital assets and stock of goods.
Inventory management is also included in supply chain
management. The purpose of inventory management is to
strike a balance between customer service and investment
(Monica & Setiawan, 2019). The amount of inventory
procurement can be influenced by interrelated factors,
waiting time for orders.
Inventory management is a complex process, especially
for large organizations but the basics remain the same.
Inventory management uses a variety of data to track items as
they move through the process, including lot numbers, serial
numbers, item costs, item quantities, and the date when they
moved through the process. The method used in inventory
management consists of 5 methods, namely: EOQ
(Economic order quantity), MRP (Material requirement
planning), JIT (Just in time), ABC analysis, and Periodic
Review.
From the results of previous research related to inventory
management, it was found that every organization or
company is important to implement inventory assessment in
the company so that the company's activities run smoothly.
The application of inventory management is said to be the
company's capital, which if not managed properly can harm
the company (Gordon & Gupte, 2016). This statement is
supported by other studies conducted by Supit and Jan (2015),
Brahmandhika et al. (2016), and Nilawati (2016). By
implementing inventory management, companies are able to
increase work productivity and streamline company costs
(Soni et al., 2016). This statement is supported by research
conducted by Barwa (2015), Asri et al. (2018) and Micah et
al. (2019).
The results of research on other inventory management-
related stages in inventory control provide benefits to
support inventory management performance. Companies
need to consider what the economic order quantity is (Yanti &
Farida, 2016). In the application of Economic Order

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Quantity, several studies have obtained research results

that state that

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there is an inventory cost-efficiency compared to the
methods used by the companies studied, as was the case
with Andira (2016), Nugraha et al. (2016), Juventia &
Hartanti (2016), Maryati (2016), Kumar et al. (2017),
Sunhal and Mangal (2017), Narendra Putra and Purnawati
(2018), Rambitan et al. (2018), Najoan et al. (2019), and
Dwi Putra and Rahyuda (2019).
The case study was conducted at the Nitra Jaya, in the
Badung district, Bali province, located on Jalan Raya
Panglan, Banjar Cepaka Kapal, Mengwi District. In 2019
there was a shortage of raw material stock which resulted in
delays in delivering goods to schools. Based on these data, it
can be concluded that Nitra Jaya has not paid attention to
good inventory management and is still using conventional
methods in managing its inventory. A good inventory
management system with the EOQ method is needed to
determine the most economical number of orders so as to
minimize losses suffered by the company. Nitra Jaya's storage
is still filled with sedimentary goods that are difficult to
trade even though it has been set in such a way for the use of
cloth, but this has not been able to solve the problem, so
research is needed to find out what causes Nitra Jaya to do
this and leave it like that just ignored.
II. METHODOLOGY
This research is a comprehensive case study of
inventories at Nitra Jaya. This research is a descriptive study
with a quantitative approach, to analyze the problems of the
Nitra Jaya company regarding the inventory system and see
whether the performance of inventory management at Nitra
Jaya is optimal or not. This company is engaged in the
business of making school uniforms. Nitra Jaya is
considered very important for managing inventory, due to
high storage costs and ordering costs. This causes inventory
management in Nitra Jaya to be very important so that it can
improve the company's performance in the future.
The object of research in this study is the supply of raw
materials in Nitra Jaya with the Economic Order Quantity
method. Inventory of raw materials for Nitra Jaya there is a
problem, namely the occurrence of a shortage or excess of
raw materials which causes high storage and ordering costs.
Economic order quantity is an inventory control technique
that minimizes total ordering and storage costs (Heizer &
Render, 2017). The variables contained in this EOQ are
Storage Fees, Annual Requests, Order Fees.
Safety Stock is a safety stock that is used to anticipate
demand uncertainty and inventory shortages to prevent stock
out costs. The variables are Demand Variation, Lead Time
(L), Service level (Z).
Reorder Point is a reorder point that shows the level of
inventory where the Nitra Jaya company must place an order
for products so that the production process can run
smoothly. ROP must be calculated appropriately because it
relates directly to customer demand and inventory in the
warehouse. The variables are Lead Time, Average demand
per day, Safety Stock.
Total Inventory Cost is the total inventory cost incurred
by the company. The variables are Storage Costs and
Ordering Fees.
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RESEARCH ARTICLE
Quantitative data used is data needed in research, such as
ordering costs, storage costs, monthly needs data per year,
price per product unit, average demand per day, Lead Time,
and the quantity of each merchandise order owned by
Convection Nitra Jaya. in a period. The data collection
methods used in this study are interviews and observations.
The data analysis technique used in this research is the
descriptive analysis technique, which is to systematically
discuss EOQ, Safety Stock, Reorder Point, Maximum amount
of inventory, Inventory Cost.
III. RESULTS AND DISCUSSION
As a manufacturing company, Nitra Jaya needs to
maintain the smooth operation of its company by
implementing inventory management. In 2019, Nitra Jaya
supplies up to 8 types of raw materials which include
Tetoron Cotton 208 lbr 120, Tetoron Cotton 208 lbr 150,
and Original Famatex Fabric, Nagata Drill Fabric, Hard
Fabric, Yarn, Buttons, and Zipper from several suppliers
scattered in the Bali area. Inventories held by the company
include genuine famatex fabrics, Nagata drill fabrics, hard
fabrics, buttons, zippers, and TC fabrics. The method used
by the company in determining the quantity of its raw
material inventory is still using manual recording assisted by
observations of business owners and considerations of
production employees regarding which products are in high
demand by customers. The cost of raw material inventory
for Nitra Jaya in 2019 is IDR 27,150,000, this is obtained
from the sum of ordering costs and inventory costs in 2019.
Storage costs include Damage costs while ordering costs
include expedition costs and telephone costs.
A. Discussion of Research Results
a) Calculating Economic Order Quantity
Economic Order Quantity (EOQ) calculation aims to
determine the order quantity with the most economical cost.
By using the EOQ method, Nitra Jaya can reduce inventory
costs so that it will increase company profits. The details of
the inventory costs used are divided into two, namely
ordering costs and holding costs. Order costs consist of
shipping costs and telephone costs that have been
proportioned according to each supplier. Storage costs consist
of, damage costs, and insurance costs. The number of
storage costs is 10 percent of the inventory value.
2𝐷𝑆 2 𝑥 300 × 71.000
𝐸𝑂𝑄 = √ =√
𝐻 142.000
So, the number of economical orders in one product order
TC 208 Lbr 120 fabric is 35 rolls. Based on this calculation
method, the results of the calculation of the Economic Order
Quantity on the inventory of raw materials for the Nitra Jaya
are as in Table I.
From the results of the EOQ calculation above, it can be
seen the quantity of each raw material purchased by the
company every time you place an order and what is the
frequency of ordering for each unit of raw material within
one year. type of raw material. With these calculations, the
company will obtain an economical cost to minimize the costs
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incurred due to inventory. Based on the results of the EOQ shortage of inventory. Based on the calculation of Safety
calculation, the results show that the highest number of orders Stock, the results show that the highest number of safety stock
is 35 units with a frequency of 9 times for TC 208 lbr 120 is 2 rolls on raw material for TC 208 lbr 120 fabrics, while
Fabrics, Nagata Drill Fabrics, and Hard Fabrics, while the the lowest amount of safety stock is 1 roll for TC 208 lbr
lowest number of orders is 24 units with an order frequency 150 fabric raw material, Original Famatex Fabric, thread,
of 6 times. on TC 208 lbr 150 Fabric products. buttons, and zippers.
TABLE I: CALCULATION OF EOQ
c) Calculating Reorder Points
No Raw material Unit EOQ Demand The reorder point is the point where the company reorders
1 Fabric TC 208 lbr 120 Roll 35 9 the products it owns so that the company's activities can run
2 Fabric TC 208 lbr 150 Roll 24 6
3 Original Famatex Fabric Roll 32 9 smoothly. Reorder Point calculation is done by multiplying
4 Nagata Drill Fabric Roll 35 9 the average daily demand for each type of raw material by
5 Hard Fabric Roll 35 9 the Lead Time. Based on the Reorder Point order used,
6 Thread Dozen 28 7
7 Button Dozen 28 7 where the demand per day for each type of raw material is
8 Zipper Dozen 28 7 considered constant and the Lead Time which is the waiting
time starting from placing an order until the order is received
b) Calculating Safety Stock is 4 days. The following is the calculation of the Reorder
Safety Stock is an inventory that is useful for anticipating Point based on the data in attachment 6.
the uncertainty of demand for a product. Calculation of Safety
Stock is done by multiplying the value of the service level or ROP = d x L + SS
service level set by the company with the average demand
per day and the Lead Time of Nitra Jaya raw materials ROP = 1 unit x 4 days + 2 rolls
Lead time is the grace period between ordering products
or raw materials until the products or raw materials arrive in ROP = 6
the hands of consumers. Therefore, it can be assumed that if
the delivery delay is 1 day, then the service level used is 95 Based on the calculation results, the TC 208 Lbr 120
percent, which means the company can serve consumer Reorder Point Fabric is 6 Rolls. Based on the calculation
needs by 95 percent and only 5 percent cannot be fulfilled. method, the results of the Reorder Point calculation on the
Based on the normal distribution table, the service level of raw material inventory are as follows:
95 percent is 1.65. Finally, in determining the average
TABLE III: CALCULATION OF REORDER POINT
demand per day, it is done by dividing the annual demand No Raw material Unit ROP
for each type of raw material by the number of working days 1. Fabric TC 208 lbr 120 Roll 6
for Nitra Jaya, which is 300 working days. The following is 2. Fabric TC 208 lbr 150 Roll 3
3. Original Famatex Fabric Roll 5
the calculation of the Safety Stock: 4. Nagata Drill Fabric Roll 6
5. Hard Fabric Roll 6
SS = Z × d × L 6. Thread Dozen 4
7. Button Dozen 4
8. Zipper Dozen 4
SS = 1.65 × 1 unit × 1 day
From the results of the Reorder Point calculation, it can
SS = 2 be seen how much quantity the company needs to place an
order again. This is done by the company to ensure that the
So the results of the calculation of the Safety Stock of TC ordering of raw materials runs smoothly so that there will be
208 Lbr 120 Fabric are 2 Rolls. Based on this calculation no worries about the accumulation of raw materials in the
method, the results of the calculation of the Safety Stock on warehouse or worrying about facing customer
the raw material inventory of Nitra Jaya are as follows: disappointment due to running out of product stock. Based
on the Reorder Point calculation, it is found that the highest
TABLE II: CALCULATION OF SAFETY STOCK
No Raw material Unit SS reorder point is in the raw material of TC 208 lbr 120 fabric
1. Fabric TC 208 lbr 120 Roll 2 with a total of 6 rolls, while the lowest point is in the raw
2. Fabric TC 208 lbr 150 Roll 1 material of TC 208 lbr 150 Fabric, which is only 3 rolls for
3. Original Famatex Fabric Roll 1 orders. return.
4. Nagata Drill Fabric Roll 2
Based on the Reorder Point theory, it assumes that
5. Hard Fabric Roll 2
6. Thread Dozen 1 demand during Lead Time is constant. When faced with
7. Button Dozen 1 fluctuating conditions, the application of the theory is less
8. Zipper Dozen 1 effective. Therefore, in fluctuating conditions, the Reorder
Point calculation can be used with the assumption that safety
From the calculation results, it can be seen how many stock in the form of Safety Stock must be added.
units of raw materials the company needs to anticipate d) Calculating Total Inventory Cost
demand uncertainty during the delay in delivery. This is The total cost of inventory is the total cost incurred by the
done by the company to ensure that inventory is still company in handling its inventory. Components that are
available in the warehouse so that the company does included in the total cost of inventory are ordering costs and
not experience a storage costs incurred during one period. The calculation is

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done by calculating the total cost of inventory with the has an EOQ of 32 rolls with an order frequency of 9 times a
method applied by the company and then compared with year, Nagata Drill Fabric which has an EOQ of 35 rolls
calculating the total cost of inventory using the EOQ with an
method.

TABLE IV: CALCULATION OF TOTAL INVENTORY COST

Company Method EOQ
Storage Fee Order Fee Storage Fee Order Fee
8,000,000 19.150.000 7,123,943 7,123.943
27,150,000 14,247,886

The total cost of inventory issued from the company's

current method is higher than the total cost of inventory
using the EOQ method. The company's method of inventory
costs IDR 27,150,000 while the EOQ method used in Nitra
Jaya only costs IDR 14,247,886. this shows that by applying
the EOQ method the company should be able to save on
inventory costs as much as IDR 12,902,114 (47.5%) when
compared to the company's current method.
The calculation is obtained based on the assumption that
the demand for each type of raw material used in both the
company's method and the EOQ method is the same,
therefore the company can find out how much raw material
is needed in the following year. So far, Nitra Jaya has
always ordered far more materials than it has produced,
resulting in the accumulation of raw materials in one period
and high inventory costs that occur. This significant
difference is also influenced by the company's inability to
estimate the quantity and frequency of orders required for
one year of production, and the company has not been able
to estimate the required Safety Stock. Based on these results,
for the following year, the company should be able to
estimate how much the actual need for each type of raw
material in a given year, so that the company is more
efficient in measuring inventory performance by buying as
many raw materials as has been calculated using the EOQ
method.
Based on the results of the calculation of the Economic
Order Quantity at the Nitra Jaya. The company can find out
what the economic order quantity is each time you place an
order and how often the company should order in one
period. Based on the results of the calculation of the Safety
Stock of raw materials at the Nitra Jaya, the company can
find out how much safety stock needs to be provided in the
warehouse to anticipate demand uncertainty. Based on the
results of the reorder point calculation on Nitra Jaya raw
materials, the company can find out at what level of
inventory it must place an order again to ensure that the
order for raw materials runs smoothly. Based on the results
of the calculation of the total cost of inventory between the
method applied by the company and the application of the
EOQ method, it can be seen that with the EOQ method the
company can produce efficiency of total inventory costs
incurred in one year.

IV. CONCLUSION
Based on the EOQ analysis of each type of raw material,
the economical order quantity for each raw material varies,
starting from TC 208 lbr 120 fabric which has an EOQ of 35
rolls with an order frequency of 9 times a year, TC 208 lbr
150 fabric which has an EOQ of 24 rolls with an order
frequency 6 times a year, Original Famatex Fabric which
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order frequency of 9 times a year, Keras Fabrics which has

an EOQ of 35 rolls with an order frequency of 9 times a
year. a year, and threads, buttons, and zippers that have an
EOQ of 28 rolls with an order frequency of 7 times a year.
Based on the Safety Stock analysis, the safety stock
varies starting from TC 208 lbr 120 fabric which has 2 rolls
of Safety Stock, TC 208 lbr 150 fabric with 1 roll of SS,
Original Famatex fabric with 1 roll of SS, Nagata Drill
fabric with 2 rolls of SS, Fabric Hard with 2 rolls of SS,
and Safety Stock for Yarn, Buttons, Zipper which has 1 roll
of SS.
Based on the Reorder Point analysis, reordering also
varies starting from TC 208 lbr 120 fabric which has 6 rolls
of Reorder Point, TC 208 lbr 150 fabric with 3 rolls of
ROP, Original Famatex fabric with 5 rolls of ROP, Nagata
Drill fabric with 6 rolls of ROP, Hard Fabric with 6 rolls of
ROP, and Yarn, Buttons, Zippers with 4 rolls of ROP.
The company's inventory management performance can
be proven by the total cost of inventory issued from the
company's method in 2019 which is IDR 27,150,000 and if
using the EOQ method in 2019 the costs incurred are IDR
14,247,886. This makes the company if using the EOQ
method can save inventory costs up to IDR 12,902,114
(47.5%).
The company should review the method used in calculating
its inventory so far. Companies are expected to consider the
implementation of inventory control starting from EOQ
analysis to calculate how much quantity and frequency the
company needs to order raw materials from suppliers so
that the costs incurred can be minimized. Carrying out
safety stock and considering the point of reordering must
also begin to be considered so that companies can reduce
inventory costs and maximize profits.
Good Inventory Management will not run without
qualified employees or human resources, therefore, it is
expected to be able to prepare human resources who can
apply software such as Microsoft Word, Microsoft Excel,
and other software that can make it easier to process
company data. The company also needs to establish a clear
organizational structure so that there are not many
miscommunications between fellow employees so that
corporate governance becomes clear and runs well. For
further research, the same method can be used in different
companies to determine whether the EOQ method is able to
streamline inventory costs. a company. For further
research, it is also better to pay attention to certain
conditions in applying the inventory management system
using the EOQ method, especially in uncertain or
fluctuating conditions so that its use is right on target.

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