Analisis Penerapan Just In Time (JIT) dalam Meningkatkan Efisiensi Persediaan dan Biaya Operasional Perusahaan: Sebuah Literature Review
DOI:
https://doi.org/10.63822/mcpx0j27Keywords:
Just In Time; Inventory Management; Operational Cost; Inventory Efficiency; Supply Chain.Abstract
Just In Time (JIT) is an inventory management and production system that aims to provide materials and products precisely according to production needs and customer demand. This study aims to analyze the implementation of the Just In Time method in improving inventory efficiency and reducing operational costs through a literature review approach. The method used is a qualitative literature review by examining various scientific articles discussing the application of JIT in manufacturing and service companies. The findings indicate that JIT contributes significantly to reducing inventory holding costs, optimizing warehouse utilization, improving inventory turnover, and enhancing production efficiency. In addition, JIT supports better cash flow management by minimizing capital tied up in inventory. However, successful implementation depends on supplier reliability, integrated information systems, production planning accuracy, and organizational readiness. Several studies also reveal that JIT implementation can increase responsiveness to market demand and improve product quality through continuous process improvements. Nevertheless, companies may face challenges such as supply chain disruptions, demand uncertainty, and high dependence on suppliers. Therefore, organizations need comprehensive planning and strong coordination to maximize the benefits of JIT implementation. Overall, JIT is an effective strategy for achieving inventory efficiency and operational excellence in a competitive business environment.
Downloads
References
Andini, S. N., & Latjandu, L. D. (2024). Analisis informasi laporan arus kas sebagai alat ukur kinerja keuangan PT Kalbe Farma Tbk periode 2019–2022. Manajemen Bisnis Kewirausahaan, 4(2), 45–56. https://doi.org/10.58784/mbkk.142
Billing, N. T., Pasampe, Z., Marana, Y. R., Aris, A. L., & Asaf, R. (2025). Analisis laporan arus kas sebagai alat untuk menilai kinerja keuangan perusahaan PT Kimia Farma Tbk periode 2022–2024. Jurnal Gemilang Manajemen dan Bisnis, 5(4), 112–125. https://doi.org/10.56910/gemilang.v5i4.3018
Brigham, E. F., & Houston, J. F. (2021). Fundamentals of financial management (16th ed.). Cengage Learning.
Fahmi, I. (2020). Analisis kinerja keuangan. Alfabeta.
Ikatan Akuntan Indonesia. (2022). Pernyataan Standar Akuntansi Keuangan (PSAK) No. 2: Laporan arus kas. Ikatan Akuntan Indonesia.
Kasmir. (2019). Analisis laporan keuangan (Edisi revisi). PT RajaGrafindo Persada.
Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2020). Intermediate accounting (17th ed.). Wiley.
Mohammad, T. J. (2024). The informational importance provided by the cash flow statement follows international standards in assessing financial liquidity. African Journal of Accounting and Financial Studies, 8(1), 1–14. https://doi.org/10.47672/ajacc.2544
Ross, S. A., Westerfield, R. W., & Jordan, B. D. (2019). Fundamentals of corporate finance (12th ed.). McGraw-Hill Education.
Situmorang, N. L., Nurfitria, R., & Panjaitan, N. A. (2023). Pengaruh arus kas, laba, arus kas investasi, arus kas operasi dan arus kas pendanaan: Literature review manajemen keuangan. Sammajiva: Jurnal Penelitian Bisnis dan Manajemen, 1(3), 85–96. https://doi.org/10.47861/sammajiva.v1i2.366
Subramanyam, K. R. (2014). Financial statement analysis (11th ed.). McGraw-Hill Education.
Wehantouw, F. (2015). Analisis laporan arus kas dalam menilai kinerja keuangan perusahaan. Jurnal EMBA, 3(1), 972–981.
Wild, J. J., Subramanyam, K. R., & Halsey, R. F. (2018). Financial statement analysis (12th ed.). McGraw-Hill Education.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Siti Nur Reskiyawati Said (Author)
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
