Main Article Content
Abstract
This study examines the effect of stock recording digitalization and the application of the First in First Out (FIFO) method on the perception of expired product losses at SpiceBali, a spice distributor in Bali that recorded annual losses of Rp 70–150 million due to expired products in 2023. The research applies a quantitative associative-causal approach using multiple linear regression analysis, with primary data collected through questionnaires administered to 40 employees involved in inventory management, supplemented by secondary data from monthly internal loss reports covering the 2023–2025 period. The findings reveal that stock recording digitalization (β = 0.310; t = 4.609; p < 0.001) and the FIFO method (β = 0.374; t = 4.922; p < 0.001) each exert a significant positive influence on the perception of expired product losses, with both variables jointly explaining 53.4% of the variance (F = 21.171; p < 0.001). Secondary data analysis further corroborates these results, showing that average monthly losses declined from Rp 12,441,667 in 2023 to Rp 3,925,000 in 2025, representing a cumulative reduction of 68.45%, confirmed as statistically significant across all periods by Repeated Measures ANOVA (F = 666.945; η² = 0.984) and Bonferroni-corrected post-hoc tests. These results indicate that the combined implementation of digitalization and FIFO delivers a sustained and progressively strengthening impact on inventory efficiency, consistent with a learning curve effect. The study contributes empirical evidence on the effectiveness of technology-driven inventory management strategies in reducing perishable product losses within the distribution sector.
Keywords: stock recording digitalization, FIFO method, expired product losses, inventory management, perishable goods.
Keywords
Article Details
This work is licensed under a Creative Commons Attribution 4.0 International License.
References
- Bakade, R., & Wafa, M. (2024). Overcoming losses with the application of the FIFO method at MSME partners Toko Senang Hati and Kios Rahmat. Journal of Community Development, 5(1), 33–41.
- Bappenas. (2021). Kajian food loss and waste di Indonesia. Kementerian PPN/Bappenas.
- Bappenas. (2022). Laporan nasional kerugian ekonomi akibat food loss and waste. Kementerian PPN/Bappenas.
- Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99–120.
- Choudhury, A., Das, S., & Roy, P. (2022). Development of automatic real-time inventory monitoring system using RFID technology in warehouse. International Journal of Advanced Computer Science and Applications, 13(4), 250–258.
- Cohen, J. (1988). Statistical power analysis for the behavioral sciences (2nd ed.). Lawrence Erlbaum Associates.
- Ghozali, I. (2018). Aplikasi analisis multivariate dengan program IBM SPSS 25 (9th ed.). Badan Penerbit Universitas Diponegoro.
- Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2021). Multivariate data analysis (8th ed.). Cengage Learning.
- Lestari, D., Gusnadi, A., & Raharjo, K. (2023). Analisis efektivitas metode FIFO terhadap pengendalian persediaan barang kedaluwarsa. Jurnal Manajemen Logistik, 5(2), 89–101.
- Mohan, S., & Geetha, P. (2021). Inventory valuation techniques and financial performance. International Journal of Accounting Research, 9(2), 1–9.
- Nugraha, F., & Wibowo, A. (2022). Digital transformation of inventory systems in Indonesian SMEs. Jurnal Akuntansi dan Sistem Informasi, 18(2), 134–146.
- Prasetyo, H., & Sutopo, W. (2023). Digital inventory management in Industry 4.0 era. Jurnal Teknik Industri, 25(2), 101–112.
- Silver, E. A., Pyke, D. F., & Thomas, D. J. (2016). Inventory and production management in supply chains (4th ed.). CRC Press.
- Sugiyono. (2019). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.
- UNEP. (2024). Food waste index report 2024. United Nations Environment Programme.
- Womack, J. P., & Jones, D. T. (2003). Lean thinking. Free Press.
References
Bakade, R., & Wafa, M. (2024). Overcoming losses with the application of the FIFO method at MSME partners Toko Senang Hati and Kios Rahmat. Journal of Community Development, 5(1), 33–41.
Bappenas. (2021). Kajian food loss and waste di Indonesia. Kementerian PPN/Bappenas.
Bappenas. (2022). Laporan nasional kerugian ekonomi akibat food loss and waste. Kementerian PPN/Bappenas.
Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99–120.
Choudhury, A., Das, S., & Roy, P. (2022). Development of automatic real-time inventory monitoring system using RFID technology in warehouse. International Journal of Advanced Computer Science and Applications, 13(4), 250–258.
Cohen, J. (1988). Statistical power analysis for the behavioral sciences (2nd ed.). Lawrence Erlbaum Associates.
Ghozali, I. (2018). Aplikasi analisis multivariate dengan program IBM SPSS 25 (9th ed.). Badan Penerbit Universitas Diponegoro.
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2021). Multivariate data analysis (8th ed.). Cengage Learning.
Lestari, D., Gusnadi, A., & Raharjo, K. (2023). Analisis efektivitas metode FIFO terhadap pengendalian persediaan barang kedaluwarsa. Jurnal Manajemen Logistik, 5(2), 89–101.
Mohan, S., & Geetha, P. (2021). Inventory valuation techniques and financial performance. International Journal of Accounting Research, 9(2), 1–9.
Nugraha, F., & Wibowo, A. (2022). Digital transformation of inventory systems in Indonesian SMEs. Jurnal Akuntansi dan Sistem Informasi, 18(2), 134–146.
Prasetyo, H., & Sutopo, W. (2023). Digital inventory management in Industry 4.0 era. Jurnal Teknik Industri, 25(2), 101–112.
Silver, E. A., Pyke, D. F., & Thomas, D. J. (2016). Inventory and production management in supply chains (4th ed.). CRC Press.
Sugiyono. (2019). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.
UNEP. (2024). Food waste index report 2024. United Nations Environment Programme.
Womack, J. P., & Jones, D. T. (2003). Lean thinking. Free Press.