Analysis of Raw Material Management in Crispy Tofu and Crispy Otak-Otak MSMEs
Abstract
Raw materials represent an essential component that influences production continuity, product quality, and business sustainability, particularly for Micro, Small, and Medium Enterprises (MSMEs) in the food sector. Proper raw material management is required to ensure that production activities run effectively while maintaining product quality. This study aims to analyze raw material management practices at the Tahu Krispi and Otak-Otak Krispi MSME located on Otto Iskandardinata (Otista) Street, Garut Regency. The analysis focuses on raw material planning, utilization during the production process, recording practices, and obstacles encountered by the business owner.
This research employed a qualitative method with a descriptive approach. Data were collected through direct observation, in-depth interviews with the business owner, and documentation of production activities. Data analysis used the Miles, Huberman, and Saldaña model consisting of data reduction, data presentation, and conclusion drawing. The results indicate that raw material management is conducted based on daily production requirements, where all prepared raw materials are fully utilized within one production cycle and no ending inventory remains. This system contributes to maintaining the quality and freshness of raw materials. However, raw material usage records are still maintained manually, indicating the need for a more structured recording system to improve the effectiveness of raw material management.
References
Heizer, J., Render, B., & Munson, C. (2020). Operations Management: Sustainability and Supply Chain Management (13th ed.). Pearson Education.
Krajewski, L. J., Malhotra, M. K., & Ritzman, L. P. (2019). Operations Management: Processes and Supply Chains (12th ed.). Pearson Education.
Miles, M. B., Huberman, A. M., & Saldaña, J. (2014). Qualitative Data Analysis: A Methods Sourcebook (3rd ed.). SAGE Publications.
Mulyadi. (2016). Akuntansi Biaya (Edisi ke-5). Yogyakarta: UPP STIM YKPN.
Nafarin, M. (2015). Penganggaran Perusahaan (Edisi ke-3). Jakarta: Salemba Empat.
Rudianto. (2013). Akuntansi Manajemen: Informasi untuk Pengambilan Keputusan Strategis. Jakarta: Erlangga.
Sugiyono. (2022). Metode Penelitian Kualitatif. Bandung: Alfabeta.
Copyright (c) 2026 PRISMAKOM

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
The submitted paper is assumed not to contain proprietary materials that are not protected by patent rights or patent applications


