Analysis of sales return and economic order quantity to assess turn of goods inventory

  • Saprudin Saprudin Sekolah Tinggi ilmu Ekonomi Jayakarta
  • Sita Dewi Sekolah Tinggi Ilmu Ekonomi Jayakarta
  • Tiara Hana Pratiwi Sekolah Tinggi Ilmu Ekonomi Jayakarta

Abstract

Significant developments in the manufacturing and household consumption industries form the background of this study. Analyzing the impact of sales return, EOQ (Economic Order Quantity) on the turnover of goods is the aim of this study. This study takes the sample of PT Informa Furnishing - Kota Kasablanka Mall, through financial statement data and related reports from 2015 to 2018, as well as interviews with company management. The results of this study illustrate that sales return also affects inventory turnover, Economic Order Quantity can also affect inventory turnover through the accuracy of the number of purchases of goods. Thus the management needs to maintain the quality of goods so that sales return can be minimized and must maintain the ideal amount of purchase of goods so that inventory is well maintained, and inventory turnover runs quickly.

Author Biographies

Saprudin Saprudin, Sekolah Tinggi ilmu Ekonomi Jayakarta

Department of Accountig

Sita Dewi, Sekolah Tinggi Ilmu Ekonomi Jayakarta

Department of Accounting

Tiara Hana Pratiwi, Sekolah Tinggi Ilmu Ekonomi Jayakarta

Department of Accounting

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Published
2022-01-08
How to Cite
SAPRUDIN, Saprudin; DEWI, Sita; PRATIWI, Tiara Hana. Analysis of sales return and economic order quantity to assess turn of goods inventory. International Journal of Informatics, Economics, Management and Science, [S.l.], v. 1, n. 1, p. 63-77, jan. 2022. ISSN 2809-8471. Available at: <https://journal.stmikjayakarta.ac.id/index.php/ijiems/article/view/695>. Date accessed: 19 may 2022. doi: https://doi.org/10.52362/ijiems.v1i1.695.

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