Main Article Content
Abstract
Penelitian ini dilatarbelakangi oleh pentingnya manajemen persedian yang optimal dalam praktik manajemen persediaan, khsusunya terhadap pelaku usaha UMKM yang ada dalam lingkup wilayah Kecamatan Depok, Kabupaten Sleman, Provinsi D.I. Yogyakarta. Lebih lanjut tujuan penelitian ini adalah menganalisis pengaruh keterampilan dan pengetahuan terhadap praktik manajemen persediaan yang ada pada UMKM di Kabupaten Sleman. Penelitian ini dilakukan dengan menerapkan pendekatan kuantitatif, dengan target populasi mencakup pelaku usaha UMKM yang bergerak pada sektor makanan pada Kecamatan Depok, Kabupaten Daerah Istimewa Yogyakarta, serta menggunakan metode non-probability sampling yang terdiri atas 60 UMKM di Kecamatan Depok, Kabupaten Sleman. Pengumpulan data responden dilakukan dengan menggunakan kuesioner (skala) likert dengan empat pilihan jawaban. Data pada penelitian ini diolah secara statistika dengan bantuan IBM SPSS Statistics 23. Penelitian ini memberikan hasil yakni penggunaan teknologi informasi berpengaruh positif dan signifikan terhadap praktik manajemen persediaan, adapun keterampilan dan pengetahuan juga berpengaruh positif dan signifikan terhadap praktik manajemen persediaan. Penelitian ini diharapkan dapat digunakan sebagai penambah menambah wawasan tentang pentingnya manajemen persedian yang optimal dalam praktik manajemen persediaan pada UMKM.
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Copyright (c) 2024 Arief Swasono, Al Hasin
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References
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- Admin (2023) Jumlah Pelaku UMKM di Sleman Tembus 100 Ribu Unit, Dinkop UKM Sleman. Tersedia pada: https://dinkopukm.slemankab.go.id/2023/03/28/berita/jumlah-pelaku-umkm-di-sleman-tembus-100-ribu-unit/ (Diakses: 1 Agustus 2024).
- Anjani, R.G. (2019) “PERAN SISTEM INFORMASI TERHADAP OPERASONAL RETAIL,” Jurnal Ekonomi Manajemen Sistem Informasi, 1(1), hal. 79–86. Tersedia pada: https://dinastirev.org/JEMSI/article/view/49.
- Aydiner, A.S. et al. (2019) “Information system capabilities and firm performance: Opening the black box through decision-making performance and business-process performance,” International Journal of Information Management, 47, hal. 168–182. Tersedia pada: https://doi.org/10.1016/j.ijinfomgt.2018.12.015.
- Bukhori, F. dan Laksmi (2019) “Pengaruh Kompetensi terhadap Kinerja Arsiparis di Arsip Nasional Republik Indonesia (ANRI),” Khazanah: Jurnal Pengembangan Kearsipan, 12(1), hal. 51–68. Tersedia pada: https://journal.ugm.ac.id/khazanah/article/view/47259.
- Christi, N. dan Erawan, P. (2020) “Perancangan dan Implementasi Sistem Informasi Berbasis Teknologi pada UKM dan Implikasinya terhadap Pengurangan Biaya Persediaan: Studi Kasus UKM X,” MANNERS (Management and Entrepreneurship Journal), 3(2), hal. 103–121. Tersedia pada: https://jurnal.unnur.ac.id/index.php/manners/article/view/356.
- Deveshwar, A. dan Modi, D. (2013) Inventory Management Delivering Profits through Stock Management. 2. Dubai. Tersedia pada: https://citeseerx.ist.psu.edu/document?repid=rep1&type=pdf&doi=50d4e7cc540baa457291c0e0532803406a74fdad.
- Harini, A.S., Kurniawan, A. dan Umiyati, I. (2019) “THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION AND INTERNAL CONTROL EFFECTIVENESS ON THE PERFORMANCE OF EMPLOYEES (CASE STUDY ON MICRO, SMALL, MEDIUM ENTERPRISES SUBANG REGENCY),” Journal of Accounting for Sustainable Society, 1(1), hal. 88–107. Tersedia pada: https://www.researchgate.net/publication/335322773_THE_INFLUENCE_OF_ACCOUNTING_INFORMATION_SYSTEM_IMPLEMENTATION_AND_INTERNAL_CONTROL_EFFECTIVENESS_ON_THE_PERFORMANCE_OF_EMPLOYEES_CASE_STUDY_ON_MICRO_SMALL_MEDIUM_ENTERPRISES_SUBANG_REGENCY.
- Heizer, J. dan Render, B. (2015) Manajemen Operasi: Manajemen Keberlangsungan dan Rantai Pasokan. 11 ed. Jakarta: Salemba Empat.
- John, N., Etim, J. dan Ime, T. (2015) “Inventory Management Practices and Operational Performance of Flour Milling Firms in Lagos, Nigeria,” International Journal of Supply and Operations Management, 1(4), hal. 392–406. Tersedia pada: http://www.ijsom.com/article_2188_1.html.
- Krahara, Y.D. dan Ali, H. (2020) “ANALISIS ETIKA BISNIS DAN MANAJEMEN KINERJA TERHADAP KEBERLANJUTAN RITEL TRADISIONAL DI BANTEN,” Jurnal Ekonomi dan Manajemen Sistem Informasi, 1(3), hal. 216–227.
- Mangopa, S., Tuli, H. dan Mahmud, M. (2020) “Analisis Penerapan SAK-EMKM Persediaan Pada Usaha Mikro & Kecil Sektor Ritel Barang Harian,” Jambura Accounting Review, 1(2), hal. 70–83.
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- Mbuvi, L., Namusonge, G. dan Arani, W. (2016) “Factors Affecting Automation of Inventory Management in Micro, Small and Medium Enterprises: A Case Study of Kitui County,” International Journal of Academic Research in Business and Social Sciences, 6(1), hal. 15–27. Tersedia pada: http://ir.jkuat.ac.ke/bitstream/handle/123456789/2767/actors_Affecting_Automation_of_Inventory_Management_in_Micro%2C_Small_and_Medium_Enterprises A_Case_Study_of_Kitui_County.pdf?sequence=1&isAllowed=y.
- Meyliawati, M. dan Suprianto, E. (2020) “Tinjauan Sistem Prosedur Pengeluaran Material C212 di Gudang Manajemen Persediaan PT. X,” Jurnal: Industri Elektro dan Penerbangan, 6(1), hal. 17–23.
- Padachi, K. (2012) “Factors affecting the adoption of formal accounting systems by SMEs,” Business and Economics Journal [Preprint]. Tersedia pada: https://link.gale.com/apps/doc/A335189027/AONE?u=anon~e9716ca&sid=googleScholar&xid=83be812d.
- Rahmaningtias, D. dan Hati, S.W. (2020) “Perancangan Standard Operating Procedure (SOP) dan Sistem Informasi Barang Masuk dan Keluar pada Ritel PT Krisna Makmur Abadi,” Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis, 8(1), hal. 105–114. Tersedia pada: https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/2001.
- Rahmansyah, M., Suarthana, W.R. dan Mulyaningsih, M. (2018) “PENGARUH PENDIDIKAN, PENGALAMAN, DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT DI INSPEKTORAT KABUPATEN BOGOR,” Jurnal Online Mahasiswa (JOM) Bidang Akuntansi, 5(1). Tersedia pada: https://jom.unpak.ac.id/index.php/akuntansi/article/view/1071.
- Ross, A.M., Rong, Y. dan Snyder, L. V (2008) “Supply disruptions with time-dependent parameters,” Computers & Operations Research, 35(11), hal. 3504–3529. Tersedia pada: https://doi.org/10.1016/j.cor.2007.01.018.
- Sembiring, E.A. (2019) “PENGARUH METODE PENCATATAN PERSEDIAAN DENGAN SISITEM PERIODIK DAN PERPETUAL BERBASIS SIA TERHADAP STOCK OPNAME PADA PERUSAHAAN DAGANG DI PT JASUM JAYA,” Accumulated Journal (Accounting and Management Research Edition Journal), 1(1), hal. 69–77. Tersedia pada: https://e-journal.potensi-utama.org/ojs/index.php/Accumulated/article/view/584.
- Triatmojo, M.P. (2019) ANALISIS PENERAPAN MANAJEMEN PERSEDIAAN DI TOKO RETAIL MIKRO DI KABUPATEN SLEMAN, YOGYAKARTA. Universitas Islam Indonesia. Tersedia pada: https://dspace.uii.ac.id/handle/123456789/17202.
- Tuan, M.T.Z. dan Abdol, K.S.F. (2016) “Inventory management system in small and medium enterprises in Malaysia,” International Journal of Engineering and Management Research (IJEMR), 6(2), hal. 731–742. Tersedia pada: https://www.indianjournals.com/ijor.aspx?target=ijor:ijemr&volume=6&issue=2&article=134.
- Umeji, A.U. dan Obi, C.A. (2014) “Cost Accounting Skills Needs of Small Business Operators,” American Journal of Industrial and Business Management, 4(5), hal. 246–257. Tersedia pada: https://www.product24swiss.net/?_=%2F10.4236%2Fajibm.2014.45032%23KJWqMdlUlBnvJORbXw%2Fn.
- Yusuf, H.F., Dahliani, Y. dan Ningsih, W.F. (2021) “MEMBANGUN JARINGAN USAHA BAGI USAHA KECIL DAN MENENGAH DI MASA PANDEMI,” Jurnal Pengabdian Masyarakat, 2(1), hal. 65–73. Tersedia pada: https://jurnal.itsm.ac.id/index.php/jpm/article/view/500.
References
Adeyemi, S.L. dan Salami, A.O. (2010) “Inventory Management: A Tool of Optimizing Resources in a Manufacturing Industry A Case Study of Coca-Cola Bottling Company, Ilorin Plant,” ournal of Social Sciences, 23(2), hal. 135–142.
Admin (2023) Jumlah Pelaku UMKM di Sleman Tembus 100 Ribu Unit, Dinkop UKM Sleman. Tersedia pada: https://dinkopukm.slemankab.go.id/2023/03/28/berita/jumlah-pelaku-umkm-di-sleman-tembus-100-ribu-unit/ (Diakses: 1 Agustus 2024).
Anjani, R.G. (2019) “PERAN SISTEM INFORMASI TERHADAP OPERASONAL RETAIL,” Jurnal Ekonomi Manajemen Sistem Informasi, 1(1), hal. 79–86. Tersedia pada: https://dinastirev.org/JEMSI/article/view/49.
Aydiner, A.S. et al. (2019) “Information system capabilities and firm performance: Opening the black box through decision-making performance and business-process performance,” International Journal of Information Management, 47, hal. 168–182. Tersedia pada: https://doi.org/10.1016/j.ijinfomgt.2018.12.015.
Bukhori, F. dan Laksmi (2019) “Pengaruh Kompetensi terhadap Kinerja Arsiparis di Arsip Nasional Republik Indonesia (ANRI),” Khazanah: Jurnal Pengembangan Kearsipan, 12(1), hal. 51–68. Tersedia pada: https://journal.ugm.ac.id/khazanah/article/view/47259.
Christi, N. dan Erawan, P. (2020) “Perancangan dan Implementasi Sistem Informasi Berbasis Teknologi pada UKM dan Implikasinya terhadap Pengurangan Biaya Persediaan: Studi Kasus UKM X,” MANNERS (Management and Entrepreneurship Journal), 3(2), hal. 103–121. Tersedia pada: https://jurnal.unnur.ac.id/index.php/manners/article/view/356.
Deveshwar, A. dan Modi, D. (2013) Inventory Management Delivering Profits through Stock Management. 2. Dubai. Tersedia pada: https://citeseerx.ist.psu.edu/document?repid=rep1&type=pdf&doi=50d4e7cc540baa457291c0e0532803406a74fdad.
Harini, A.S., Kurniawan, A. dan Umiyati, I. (2019) “THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION AND INTERNAL CONTROL EFFECTIVENESS ON THE PERFORMANCE OF EMPLOYEES (CASE STUDY ON MICRO, SMALL, MEDIUM ENTERPRISES SUBANG REGENCY),” Journal of Accounting for Sustainable Society, 1(1), hal. 88–107. Tersedia pada: https://www.researchgate.net/publication/335322773_THE_INFLUENCE_OF_ACCOUNTING_INFORMATION_SYSTEM_IMPLEMENTATION_AND_INTERNAL_CONTROL_EFFECTIVENESS_ON_THE_PERFORMANCE_OF_EMPLOYEES_CASE_STUDY_ON_MICRO_SMALL_MEDIUM_ENTERPRISES_SUBANG_REGENCY.
Heizer, J. dan Render, B. (2015) Manajemen Operasi: Manajemen Keberlangsungan dan Rantai Pasokan. 11 ed. Jakarta: Salemba Empat.
John, N., Etim, J. dan Ime, T. (2015) “Inventory Management Practices and Operational Performance of Flour Milling Firms in Lagos, Nigeria,” International Journal of Supply and Operations Management, 1(4), hal. 392–406. Tersedia pada: http://www.ijsom.com/article_2188_1.html.
Krahara, Y.D. dan Ali, H. (2020) “ANALISIS ETIKA BISNIS DAN MANAJEMEN KINERJA TERHADAP KEBERLANJUTAN RITEL TRADISIONAL DI BANTEN,” Jurnal Ekonomi dan Manajemen Sistem Informasi, 1(3), hal. 216–227.
Mangopa, S., Tuli, H. dan Mahmud, M. (2020) “Analisis Penerapan SAK-EMKM Persediaan Pada Usaha Mikro & Kecil Sektor Ritel Barang Harian,” Jambura Accounting Review, 1(2), hal. 70–83.
Mat, T.Z.T. et al. (2018) “Influence of information technology, skills and knowledge, and financial resources on inventory management practices among small and medium retailers in Malaysia,” Asia-Pacific Management Accounting Journal, 13(2), hal. 173–200. Tersedia pada: https://ir.uitm.edu.my/id/eprint/29581/.
Mbuvi, L., Namusonge, G. dan Arani, W. (2016) “Factors Affecting Automation of Inventory Management in Micro, Small and Medium Enterprises: A Case Study of Kitui County,” International Journal of Academic Research in Business and Social Sciences, 6(1), hal. 15–27. Tersedia pada: http://ir.jkuat.ac.ke/bitstream/handle/123456789/2767/actors_Affecting_Automation_of_Inventory_Management_in_Micro%2C_Small_and_Medium_Enterprises A_Case_Study_of_Kitui_County.pdf?sequence=1&isAllowed=y.
Meyliawati, M. dan Suprianto, E. (2020) “Tinjauan Sistem Prosedur Pengeluaran Material C212 di Gudang Manajemen Persediaan PT. X,” Jurnal: Industri Elektro dan Penerbangan, 6(1), hal. 17–23.
Padachi, K. (2012) “Factors affecting the adoption of formal accounting systems by SMEs,” Business and Economics Journal [Preprint]. Tersedia pada: https://link.gale.com/apps/doc/A335189027/AONE?u=anon~e9716ca&sid=googleScholar&xid=83be812d.
Rahmaningtias, D. dan Hati, S.W. (2020) “Perancangan Standard Operating Procedure (SOP) dan Sistem Informasi Barang Masuk dan Keluar pada Ritel PT Krisna Makmur Abadi,” Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis, 8(1), hal. 105–114. Tersedia pada: https://jurnal.polibatam.ac.id/index.php/JAEMB/article/view/2001.
Rahmansyah, M., Suarthana, W.R. dan Mulyaningsih, M. (2018) “PENGARUH PENDIDIKAN, PENGALAMAN, DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT DI INSPEKTORAT KABUPATEN BOGOR,” Jurnal Online Mahasiswa (JOM) Bidang Akuntansi, 5(1). Tersedia pada: https://jom.unpak.ac.id/index.php/akuntansi/article/view/1071.
Ross, A.M., Rong, Y. dan Snyder, L. V (2008) “Supply disruptions with time-dependent parameters,” Computers & Operations Research, 35(11), hal. 3504–3529. Tersedia pada: https://doi.org/10.1016/j.cor.2007.01.018.
Sembiring, E.A. (2019) “PENGARUH METODE PENCATATAN PERSEDIAAN DENGAN SISITEM PERIODIK DAN PERPETUAL BERBASIS SIA TERHADAP STOCK OPNAME PADA PERUSAHAAN DAGANG DI PT JASUM JAYA,” Accumulated Journal (Accounting and Management Research Edition Journal), 1(1), hal. 69–77. Tersedia pada: https://e-journal.potensi-utama.org/ojs/index.php/Accumulated/article/view/584.
Triatmojo, M.P. (2019) ANALISIS PENERAPAN MANAJEMEN PERSEDIAAN DI TOKO RETAIL MIKRO DI KABUPATEN SLEMAN, YOGYAKARTA. Universitas Islam Indonesia. Tersedia pada: https://dspace.uii.ac.id/handle/123456789/17202.
Tuan, M.T.Z. dan Abdol, K.S.F. (2016) “Inventory management system in small and medium enterprises in Malaysia,” International Journal of Engineering and Management Research (IJEMR), 6(2), hal. 731–742. Tersedia pada: https://www.indianjournals.com/ijor.aspx?target=ijor:ijemr&volume=6&issue=2&article=134.
Umeji, A.U. dan Obi, C.A. (2014) “Cost Accounting Skills Needs of Small Business Operators,” American Journal of Industrial and Business Management, 4(5), hal. 246–257. Tersedia pada: https://www.product24swiss.net/?_=%2F10.4236%2Fajibm.2014.45032%23KJWqMdlUlBnvJORbXw%2Fn.
Yusuf, H.F., Dahliani, Y. dan Ningsih, W.F. (2021) “MEMBANGUN JARINGAN USAHA BAGI USAHA KECIL DAN MENENGAH DI MASA PANDEMI,” Jurnal Pengabdian Masyarakat, 2(1), hal. 65–73. Tersedia pada: https://jurnal.itsm.ac.id/index.php/jpm/article/view/500.