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PERANAN JUST IN TIME DALAM EFISIENSI BIAYA PERSEDIAAN BAHAN BAKU DI PT. SUNDAY MORNING

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ABSTRACT PERANAN JUST IN TIME DALAM EFISIENSI BIAYA PERSEDIAAN BAHAN BAKU DI PT SUNDAY MORNING By: Melvin Hamonangan Sijabat This research was conducted to determine implementation of Just In Time to determine efficiency of Raw Materials Inventory, and to know the role of Just In Time in Efficiency Cost of Raw Materials Inventories at PT Sunday Morning. Research carried out by using descriptive method. Data was analyzed by using linear regresion, significance test and analysis of the coefficient of determination. Data collection techniques include interviews conducted and the study questionnaires. Implementation Just In Time at PT Sunday Morning has done well but but still can not say perfect because there are things that can’t be done by the company. Companies must continue to make improvement if the companies want to get the usefulness the implementation of Just In Time. Overall efficiency Cost of Raw Materials Inventories had been seen as companies implement efficiencies that some of the efficiencies that do are the characteristics of just in time. But if the company deepen the use of just in time, the company will get some benefit from the use of this just in time. The results of statistical analysis has shown the existence of a positive role as a percetange of 38,7%. Tests of significance where ttabel for thitung for 1.734 and 2.100. Thus, Ho was rejected. From coefficient of determination showed that just in time contribute 19,7% and the rest of 80,3% affected by other factros. Keyword : Just In Time, Eficiency of Raw Materials Inventory