ANALISIS EFISIENSI BIAYA BAHAN BAKU DALAM PENERAPAN METODE JIT PADA INDUSTRI UBIN KARYA INDAH KARANGASEM

This study was aimed to recognize (1) the application of just in time method for “Ubin Karya Indah” industry, (2) the obstacles happened during the implementation of JIT method in “Ubin Karya Indah” industry, and (3) the level cost efficiency used for basic materials on the implementation of JIT method in “Ubin Karya Indah” industry in period 2009-2013. This study was descriptive with qualitative approach. The data was collected through interview and documentation. The result of the interview data was analyzed descriptively, while the documentation data was analyzed quantitatively. The result of the study showed that (1) the implementation of JIT Method in the” Ubin Karya Indah” industry was done through the ubin production based on the consumer’s request. There fore, to supply the basic materials was done if it was needed to produce the ubin for the customer and the quantity was served based on the order, (2) the obstacles was faced during the implementation of JIT such as, the company to pay applicable higher raw material because often make purchases of raw materials the company must add the cost of raw materials of the products are broken because the company has experienced an error and failure in the manufacture of tiles and supplier is not timely when sending raw materials which cause lead times do not add value, and (3) the level of cost efficiency of basic materials for the implementation JIT method period 2009-2013 showed the mean of efficiency ratio was 100%, it means the cost of basic materials used for the implementation of JIT method was indicated efficiency.