Analisis tingkat perputaran persediaan meubel pada toko sarana indah samarinda seberang tahun 2007 --

ABSTRACT

RITA, The analysis of inventory Tum Over Level of the at TokoSarana

Indah Samarinda in January to December 2007. Under guidance :SyamsulArifin H,

SE as advisor I and Amiruddin, SE, MM as advisor Il.

The problem of formula in this writing is, "Is Level of Inventory Turn Over at

TokoSarana Indah Meubel have optimal for the January until December 2007?" and

the aim to this wHting is to know the optimal level of inventory turn over at Toko

Sarana Indah MeubelSamarinda for the January until December 2007.

While the hypothesis that the presented is, "It is predicted that the

level of inventory turn over at TokoSarana Indah Meubel have optimal for the

January until December 2007

The analysis and testing were done by calculating the mean of the previous

inventory, that is, adding the first and the last inventory then deviden into two, then

calculating the cost of good sold in every month, by using HPP format which had

been decided for trading company, after that calculating the inventory Turn Over by

using the formula of the Inventory Turn Over Level, that is, the cost of good sold

devided by mean of inventory.

The result of analysis and testing hypotesis can be concluded that the Level of

Inventory Turn Over owned by TokoSarana Indah have optimal for January to

December 2005. It states that the more increase the Inventory Turn Over, the better

Inventory Turn Over of the company. It means the company can invest into the

inventory with the low sum, the company has performed the planning and confrolling

to the inventory efficiently and regulary, and also the company can reduce the risk of

the loss, which caused by the price reducing or because the sensible of the consumer,

it can also save the cost of storing and maintaining to the stock of inventory, that is

the furniture. Next, the hypothesis that state the level of inventory turn over from

January to December 2007 have optimal can be accepted.