Participatory rural appraisal approaches: an overview and an exemplary application of focus group discussion in climate change adaptation and mitigation strategies

Different tools and techniques of participatory approaches are the basic way of conducting qualitative research especially in the field of applied social science. Focus Group Discussion (FGD) is one of the main Participatory Rural Appraisal (PRA) technique often used in combination with others to achieve desired goals. Considering this concept, this paper attempts to review the PRA approach and then application of FGD, in combination with matrix scoring and ranking to identify problems and causes of climate change along with possible mitigation and adaptation strategies. A group of 20 students at post graduate level under the faculty of Agriculture and Horticulture at Humboldt University of Berlin, Germany those from different corner of the world was considered as target people of the study. The results concluded that unpredictable weather events was ranked as the present outstanding visible climate change problem caused by human activities. However, it was noted that if alternative renewable energy sources are exploited, this could contribute to solving the present climate change problem. This finding might have the good reference for the policy makers in the same line not only for developing countries but also for developed countries. DOI: http://dx.doi.org/10.3329/ijarit.v3i2.17848 Int. J. Agril. Res. Innov. & Tech. 3 (2): 72-78, December, 201

Analisis Kinerja Keuangan sebagai Dasar Pengambilan Keputusan Investasi pada Hotel Amankila Resort, Desa Manggis, Karangasem

Penelitian ini bertujuan untuk mengetahui (1) kinerja keuangan Hotel Amankila pada tahun 2014, (2) kinerja keuangan Hotel Amankila sebagai dasar pengambilan keputusan investasi yang diukur berdasarkan rasio efisiensi pada tahun 2014, dan (3) kinerja keuangan Hotel Amankila sebagai dasar pengambilan keputusan investasi yang diukur berdasarkan rasio efektifitas pada tahun 2014. Pengumpulan data yang digunakan dalam penelitian ini adalah dokumentasi dan wawancara. Jenis penelitian ini menggunakan analisis deskriptif kuantitatif yang dianalisis dengan analisis rasio efisiensi dan rasio efektifitas. Hasil penelitian menunjukkan bahwa; (1) Kinerja keuangan Hotel Amankila Resort dari tahun 2011 sampai dengan 2014 mengalami peningkatan. (2) Rasio efisiensi pada tahun 2011 sebesar 80,58%, tahun 2012 yaitu sebesar 73,54%, tahun 2013 sebesar 81,28% dan tahun 2014 rasio efisiensi sebesar 76,53%. (3) Rasio efektifitas pada tahun 2011 mencapai 104,19%, pada tahun 2012 dan 2013 mengalami penurunan efektifitas dari 102,41% menjadi 100,87%, dan tahun 2014 kembali mengalami peningkatan sebesar 105,47% Kata Kunci : Kinerja Keuangan, Keputusan Investasi This research is aimed to know (1) Amankila Hotel financial performance in 2014, (2) Amankila Hotel financial performance as a basis of investment decision making which measured by efficiency ratio in 2014, and (3) Amankila Hotel financial performance as a basis of investment decision making which measured by the effectiveness ratio in 2014. Data collection methods which is used in this research are documentation and interview. This type of research used descriptive quantitative analysis which is analyzed by efficiency ratio and effectiveness ration analysis. The result of this research showed that; (1) Amankila Resort Hotel financial performance from 2011 until 2014 was increasing. (2) Efficiency ratio in 2011 was 80,58%, in 2012 was 73,54%, in 2013 was 81,28% and in 2014 efficiency ratio was 76,53%. (3) Effectiveness ratio In 2011 reached 104,19%, in 2012 and 2013 was decreasing from 102,41% to 100,87% and in 2014 was increasing in the amount of 105,47%.keyword : financial performance, investment decisio

Perlakuan Akun Barang Dagangan terhadap Pencatatan dan Penilaian Persediaan pada Ud Ex Hisur Tahun 2013

Penelitian ini bertujuan untuk mengetahui (1) pencatatan dan penilaian persediaan pada UD Ex Hisur tahun 2013, (2) pencatatan dan penilaian persediaan sesuai dengan PSAK No.14 tentang persediaan tahun 2013, serta (3) dampak dari pencatatan dan penilaian persediaan yang sesuai dengan PSAK No.14 tentang persediaan terhadap laporan laba rugi dan perhitungan pajak tahun 2013. Penelitian ini menggunakan desain penelitian deskriptif kuantitatif. Subjek penelitian ini adalah UD Ex Hisur, objek penelitian yaitu perlakuan akuntansi persediaan serta penyajiannya dalam laporan laba rugi pada UD Ex Hisur. Data dikumpulkan dengan metode wawancara dan metode dokumentasi. Teknik analisis data yang digunakan adalah analisis deskriptif kuantitatif. Hasil penelitian menunjukkan bahwa (1) UD Ex Hisur melakukan pencatatan dengan sistem periodik atau sistem fisik dan penilaiannya tidak disesuaikan dengan harga pasar yang berlaku saat itu tetapi tetap menggunakan harga perolehan pembelian barang dagangan tersebut, sehingga diperoleh persediaan akhir sebesar Rp 420.721.200,00. (2) Sesuai dengan PSAK No. 14 penilaian persediaan barang dagangan dilakukan dengan metode harga terendah antara harga perolehan dengan harga pasar, sehingga diperoleh persediaan akhir sebesar Rp 414.088.000,00. (3) Dampak dari diterapkannya perlakuan akuntansi persediaan barang dagangan sesuai dengan PSAK No 14 terhadap laporan laba rugi dan perhitungan pajak tahun 2013 pada UD Ex Hisur adalah terjadinya penurunan laba yang diperoleh oleh Perusahaan UD Ex Hisur sebesar Rp 11.276.440,00 dan penurunan pajak sebesar Rp 1.989.960,00.Kata Kunci : persediaan barang dagangan, laporan laba rugi, pajak. Hasil penelitian menunjukkan bahwa (1) UD Ex Hisur melakukan pencatatan dengan sistem periodik atau sistem fisik dan penilaiannya tidak disesuaikan dengan harga pasar yang berlaku saat itu tetapi tetap menggunakan harga perolehan pembelian barang dagangan tersebut, sehingga diperoleh persediaan akhir sebesar Rp 420.721.200,00. (2) Sesuai dengan PSAK No. 14 penilaian persediaan barang dagangan dilakukan dengan metode harga terendah antara harga perolehan dengan harga pasar, sehingga diperoleh persediaan akhir sebesar Rp 414.088.000,00. (3) Dampak dari diterapkannya perlakuan akuntansi persediaan barang dagangan sesuai dengan PSAK No 14 terhadap laporan laba rugi dan perhitungan pajak tahun 2013 pada UD Ex Hisur adalah terjadinya penurunan laba yang diperoleh oleh Perusahaan UD Ex Hisur sebesar Rp 11.276.440,00 dan penurunan pajak sebesar Rp 1.989.960,00.Kata Kunci : persediaan barang dagangan, laporan laba rugi, pajak. This study aims to determine ( 1 ) the recording and valuation of inventory at UD Ex Hisur in 2013 , ( 2 ) record keeping and inventory valuation in accordance with IAS 14 on inventory in 2013 , and ( 3 ) the impact of recording and valuation of inventory in accordance with IAS 14 on the inventory of the income statement and tax calculation in 2013. This study used a descriptive quantitative research design . The subjects were UD Ex Hisur , namely research object inventory accounting treatment and presentation in the income statement at UD Ex Hisur . Data were collected by interview and documentation methods. The data analysis technique used is quantitative descriptive analysis. This study aims to determine ( 1 ) the recording and valuation of inventory at UD Ex Hisur in 2013 , ( 2 ) record keeping and inventory valuation in accordance with IAS 14 on inventory in 2013 , and ( 3 ) the impact of recording and valuation of inventory in accordance with IAS 14 on the inventory of the income statement and tax calculation in 2013. This study used a descriptive quantitative research design . The subjects were UD Ex Hisur , namely research object inventory accounting treatment and presentation in the income statement at UD Ex Hisur . Data were collected by interview and documentation methods. The data analysis technique used is quantitative descriptive analysis. The results showed that ( 1 ) UD Ex Hisur shall record the periodic system or a physical system and the judgment has not adjusted to the prevailing market price at that time , but still using the acquisition purchase price of the merchandise , in order to obtain the final inventory of Rp 420,721,200.00 . ( 2 ) In accordance with SFAS No. 14 ratings merchandise inventory was conducted using the lowest price between the acquisition cost and the market price , in order to obtain the final inventory of Rp 414,088,000.00 . ( 3 ) The impact of the implementation of the accounting treatment for inventories of merchandise in accordance with SFAS No. 14 to the decline in income and tax reduction UD Ex Hisur is where the profit earned by the company decreased by Rp. 11,276,440.00 and decrease tax of Rp. 1.989.960.00.keyword : merchandise inventory, income statements, tax. The results showed that ( 1 ) UD Ex Hisur shall record the periodic system or a physical system and the judgment has not adjusted to the prevailing market price at that time , but still using the acquisition purchase price of the merchandise , in order to obtain the final inventory of Rp 420,721,200.00 . ( 2 ) In accordance with SFAS No. 14 ratings merchandise inventory was conducted using the lowest price between the acquisition cost and the market price , in order to obtain the final inventory of Rp 414,088,000.00 . ( 3 ) The impact of the implementation of the accounting treatment for inventories of merchandise in accordance with SFAS No. 14 to the decline in income and tax reduction UD Ex Hisur is where the profit earned by the company decreased by Rp. 11,276,440.00 and decrease tax of Rp. 1.989.960.00.keyword : merchandise inventory, income statements, tax

Sistem Informasi Akuntansi (Sia) Siklus Kredit Pinjaman (Studi pada Lembaga Perkreditan Desa (Lpd) Desa Pakraman Berangbang Kecamatan Negara Kabupaten Jembrana)

Penelitian ini bertujuan untuk mengetahui mengetahui (1) penerapan SIA siklus kredit pinjaman pada LPD desa Berangbang dilihat dari indikator independensi data, (2) penerapan SIA dari indikator standarisasi data, (3) penerapan SIA dari indikator integrasi data, (4) penerapan SIA dari indikator waktu, (5) penerapan SIA dari indikator keamanan data, dan (6) penerapan SIA siklus kredit pinjaman dilihat dari indikator variasi laporan pada LPD Desa Pakraman Berangbang, Penelitian ini dilaksanakan di LPD Desa Pakraman Berangbang, yang beralamat di Desa Berangbang Kecamatan Negara Kabupaten Jembrana. Data dikumpulkan dengan metode wawancara dan dokumentasi, yang selanjutnya dianalisis dengan analisis deskriptif kualitatif. Hasil penelitian menunjukkan bahwa (1) Penerapan SIA siklus kredit pinjaman pada LPD desa pakraman Berangbang Kecamatan Negara Kabupaten Jembrana yang dinilai dari indikator independensi data, (2) indikator standarisasi data, (3) indikator integrasi data, (4) indikator waktu, (5) indikator keamanan data, dan (6) indikator variasi laporan sudah diterapkan sesuai dengan PSAK Nomor 45 yang berlaku. Kata Kunci : Siklus Kredit Pinjaman, Sistem Informasi Akuntansi This research goals is to determine (1) the application of SIA credit cycle loans at LPD Berangbang village observed from independence data indicator, (2) application of the SIA observed from standardization data indicator, (3) application of the SIA from data integration, (4) implementation of SIA from time indicator, (5) the application of the SIA from security data indicator, and (6) implementation of SIA credit cycle loans observed from variations of a report indicator on the LPD Pakraman Berangbang, research was conducted in LPD Pakraman Berangbang, which is located in the Berangbang village district Jembrana. Data were collected by interview and documentation, and then analyzed by qualitative descriptive analysis. The results showed that (1) Application of SIA credit cycle loans at LPD Pakraman Berangbang District Jembrana assessed on the independence data indicator, (2) standardization data indicator, (3) the integration data indicator, (4) time indicators, (5 ) security data indicator, and (6) variations of reports indicator already applied in accordance with SFAS No. 45.keyword : Accounting Information Systems, Cycle Loans Kata Kunci : Siklus Kredit Pinjaman, Sistem Informasi Akuntansi This research goals is to determine (1) the application of SIA credit cycle loans at LPD Berangbang village observed from independence data indicator, (2) application of the SIA observed from standardization data indicator, (3) application of the SIA from data integration, (4) implementation of SIA from time indicator, (5) the application of the SIA from security data indicator, and (6) implementation of SIA credit cycle loans observed from variations of a report indicator on the LPD Pakraman Berangbang, research was conducted in LPD Pakraman Berangbang, which is located in the Berangbang village district Jembrana. Data were collected by interview and documentation, and then analyzed by qualitative descriptive analysis. The results showed that (1) Application of SIA credit cycle loans at LPD Pakraman Berangbang District Jembrana assessed on the independence data indicator, (2) standardization data indicator, (3) the integration data indicator, (4) time indicators, (5 ) security data indicator, and (6) variations of reports indicator already applied in accordance with SFAS No. 45.keyword : Accounting Information Systems, Cycle Loan

Analisis Pengambilan Keputusan Pesanan Khusus dengan Menggunakan Variable Costing pada Ud. Dewi Meubel

Penelitian ini bertujuan untuk mengetahui (1)cara yang dilakukan dalam pengambilan keputusan pesanan khusus pada UD. Dewi Meubel dan (2)penerapan Variable costing sebagai alat untuk pengambilan keputusan menerima atau menolak pesanan khusus. Jenis penelitian ini adalah deskriptif kuantitatif. Data dikumpulkan dengan metode wawancara dan dokumentasi yang dianalisis dengan teknik analisis regresi kuadrat terkecil, analisis variable costing dan analisis biaya relevan. Hasil penelitian menunjukkan (1)total penjualan lemari tahun 2014 Rp.182.600.000,00 dengan penjualan lemari 50 buah. Harga jual per lemari Rp.3.700.000,00 dengan biaya produksi Rp.3.185.000,00 sehingga pendapatan yang diperoleh Rp.515.000,00 dan (2)dari hasil analisis menggunakan variable costing biaya produksi lemari Rp.2.737.575,38 sehingga harga jual Rp.3.700.000,00 memperoleh pendapatan Rp.962.424,62. Kemudian, dengan perolehan pesanan khusus sebesar 6 buah lemari yang diterima oleh Perusahaan pada tahun 2014, diperoleh total harga jual Rp.19.800.000,00 lebih besar dari pada total biaya relevan Rp.16.425.452,28 dan memperoleh laba relevan Rp3.374.547,72. Jadi keputusan Perusahaan untuk menerima pesanan merupakan keputusan yang tepat. Kata Kunci : Pesanan Khusus, Variable Costing This research aims to determine (1) How to done in decision-making special orders at UD. Dewi Meubel and (2) The application variable costing as a tool for decision to accept or reject special order. The type of this research is descriptive quantitative. Data were collected by interview and documentation methods, data were analyzed by least squares regression analysis techniques, variable costing analysis and relevant costs analysis. The results of this research showed (1) Total sales of the cupboard in 2014 amounted to Rp. 182,600,000.00 with the sale of the cupboard are 50 pieces. The overall production cost of Rp. 3,185,000.00, then company determines the selling price per cupboard is Rp. 3,700,000.00 so that the income is Rp. 515,000.00 and (2) The results of the analysis using variable costing, the company can determine the costs of production of cupboard is Rp. 2,737,575.38 so the total selling price of Rp. 3,700,000.00 obtain revenue of Rp. 962,424.62. Then, with the acquisition of a special order of 6 pieces cupboards received by the company in 2014, obtained total seles price of Rp.19.800.000,00 greater than the total relevant cost of Rp. 16,425,452.28 and the company got relevant profit of Rp 3,374,547.72. So the companys decision to accept orders was the right decision.keyword : Special Order, Variable Costin

Pengaruh Profitabilitas dan Likuiditas terhadap Besarnya Dividen yang Dibagikan Kepada Pemegang Saham pada Perusahaan Manufaktur yang Terdapat di Bei

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas dan likuiditas terhadap besarnya dividen yang dibagikan kepada pemegang saham pada Perusahaan manufaktur yang terdapat di BEI (periode 2010-2014) baik secara parsial maupun simultan. Populasi penelitian ini adalah Perusahaan manufaktur yang terdaftar di BEI (periode 2010-2014). Sampel pada penelitian ini sebanyak 14 Perusahaan manufaktur yang diambil secara purposive sampling dan data yang dikumpulkan secara time series, sehingga total sampel sebanyak 70 Perusahaan. Data yang digunakan digunakan dalam penelitian ini meliputi seluruh komponen laporan keuangan tahunan Perusahaan, Current Ratio, Return On Equity, dan Dividend Payout Ratio. Metode analisis data yang digunakan yaitu analisis regresi linear berganda dan pengujian data menggunakan program SPSS 16.0. Hasil penelitian ini menunjukkan bahwa secara parsial variabel profitabilitas berpengaruh positif dan signifikan terhadap besarnya dividen. Pada variabel likuiditas, menunjukkan bahwa secara parsial variabel likuiditas berpengaruh positif dan signifikan terhadap besarnya dividen. Secara simultan profitabilitas dan likuiditas berpengaruh terhadap besarnya dividen. Kata Kunci : Kata kunci: profitabilitas, likuiditas, dan dividen. This research is aimed to know the effect of profitability and liquidity towards the amount of dividend which is distributed to the shareholders in manufacturing company in Indonesia Stock Exchange (2010-2014 period) partially or simultaneously. This research population was manufacturing company which is registered in Indonesia Stock Exchange (2010-2014 period). Sample in this research was 14 manufacturing company which is taken by purposive sampling and data collected by time series, so that total sample was 70 companies. The data which is used in this research consist of all components of annual financial report, Current Ratio, Return On Equity, and Dividend Payout Ratio. Data analysis method which is used is double linear regression and data testing used SPSS 16.0 program. This research result showed that partially profitability variable has a positive and significant effect towards the amount of dividend. In liquidity variable, showed that partially liquidity variable has a positive and significant towards the amount of dividend. Simultaneously, profitability and liquidity are influenced towards the amount of dividend.keyword : Keywords: profitability, liquidity, dividend

Analisis Faktor-faktor Penyebab Anak Putus Sekolah Usia Pendidikan Dasar di Kecamatan Gerokgak Tahun 2012/2013

Penelitian ini bertujuan untuk mengetahui (1) faktor-faktor penyebab anak putus sekolah usia pendidikan dasar di Kecamatan Gerokgak Tahun 2012/2013, dan (2) faktor yang dominan penyebab anak putus sekolah usia pendidikan dasar di Kecamatan Gerokgak Tahun 2012/2013. Penelitian ini dilaksanakan pada Kecamatan Gerokgak dengan jumlah responden sebanyak 64 orang. Metode pengumpulan data yang digunakan adalah kuesioner dan dokumentasi dianalisis dengan analisis faktor melalui program SPSS versi 16.0, yang meliputi Uji Kaiser-Meyer-Olkin of Sampling adequacy (KMO and Barllets Test), Uji Measure of Sampling Adequacy (MSA), koefisien varimax rotation, dan rotasi faktor. Hasil penelitian menunjukkan bahwa ada enam faktor penyebab anak putus sekolah usia pendidikan dasar di Kecamatan Gerokgak Tahun 2012/2013. Faktor tersebut (1) faktor ekonomi, (2) faktor perhatian orang tua, (3) fasilitas pembelajaran, (4) minat anak untuk sekolah, (5) budaya dan (6) faktor lokasi sekolah. Faktor perhatian orang tua menjadi faktor yang paling dominan karena memiliki nilai variance explained tertinggi yaitu sebesar 39,952%, artinya bahwa perhatian orang tua mampu menjelaskan penyebab anak putus sekolah usia pendidikan dasar di Kecamatan Gerokgak. Faktor lokasi sekolah merupakan faktor yang memiliki variance explained terendah yaitu sebesar 17,014%.Kata Kunci : putus sekolah usia pendidikan dasar The purpose of these research is to know (1) causative factors of school dropouts in school age Gerokgak Year 2012/2013, and (2) the dominant factor causing dropouts in school age Gerokgak Year 2012/2013. The research have done at Gerokgak with 64 unit number respondent. The method for collected data is questioner and documentation were analyzed by factor analysis through SPSS version 16.0, which includes Kaiser-Meyer-Olkin of sampling adequacy test (KMO and Barllets Test), Measure of Sampling Adequacy Test (MSA), the coefficient varimax rotation, and rotation factors. Hasil penelitian menunjukkan bahwa ada enam faktor penyebab anak putus sekolah usia pendidikan dasar di Kecamatan Gerokgak Tahun 2012/2013. Faktor tersebut (1) faktor ekonomi, (2) faktor perhatian orang tua, (3) fasilitas pembelajaran, (4) minat anak untuk sekolah, (5) budaya dan (6) faktor lokasi sekolah. Faktor perhatian orang tua menjadi faktor yang paling dominan karena memiliki nilai variance explained tertinggi yaitu sebesar 39,952%, artinya bahwa perhatian orang tua mampu menjelaskan penyebab anak putus sekolah usia pendidikan dasar di Kecamatan Gerokgak. Faktor lokasi sekolah merupakan faktor yang memiliki variance explained terendah yaitu sebesar 17,014%.Kata Kunci : putus sekolah usia pendidikan dasar The purpose of these research is to know (1) causative factors of school dropouts in school age Gerokgak Year 2012/2013, and (2) the dominant factor causing dropouts in school age Gerokgak Year 2012/2013. The research have done at Gerokgak with 64 unit number respondent. The method for collected data is questioner and documentation were analyzed by factor analysis through SPSS version 16.0, which includes Kaiser-Meyer-Olkin of sampling adequacy test (KMO and Barllets Test), Measure of Sampling Adequacy Test (MSA), the coefficient varimax rotation, and rotation factors. The results showed that there were six factors causing dropout in primary education age Gerokgak Year 2012/2013. The factor (1) family economy, (2) parental factors, (3) learning facilities, (4) the interest of children to school, (5) culture, (6) the location of the school factor. Parental factors to be the most dominant factor because it has the highest explained variance in the amount of 39.952%, which means that the attention of the parents were able to explain the causes of school dropouts in school age Gerokgak. School location factors are factors that have the lowest explained variance in the amount of 17.014%.keyword : droup out of primary school age The results showed that there were six factors causing dropout in primary education age Gerokgak Year 2012/2013. The factor (1) family economy, (2) parental factors, (3) learning facilities, (4) the interest of children to school, (5) culture, (6) the location of the school factor. Parental factors to be the most dominant factor because it has the highest explained variance in the amount of 39.952%, which means that the attention of the parents were able to explain the causes of school dropouts in school age Gerokgak. School location factors are factors that have the lowest explained variance in the amount of 17.014%.keyword : droup out of primary school ag

Analisis Metode Fixed Order Interval (Foi) dalam Memesan Bahan Baku Makanan di Restaurant Bebek Tepi Sawah Kabupaten Gianyar Tahun 2014

Penelitian ini bertujuan untuk mengetahui, (1) perhitungan pemesanan bahan baku makanan pada Restaurant Bebek Tepi Sawah, (2) perhitungan pemesanan bahan baku makanan menggunakan metode Fixed Order Interval (FOI) pada Restaurant Bebek Tepi Sawah, dan (3) dampak perhitungan metode Fixed Order Interval (FOI) terhadap laba/rugi pada Restaurant Bebek Tepi Sawah. Penelitian ini merupakan penelitian deskriptif kuantitatif. Metode pengumpulan data dalam penelitian ini adalah metode dokumentasi dan metode wawancara. Teknik analisis data yang digunakan adalah Fixed Order Interval. Hasil penelitian menunjukkan bahwa (1) jumlah pembelian pada bulan September sebesar 5.172 ekor dan jumlah pemakaian sebesar 4.672 ekor sehingga terjadi kelebihan pada bahan baku sebesar 800 ekor, (2) dalam perhitungan pemesanan bahan baku makanan dengan menggunakan metode FOI apabila persediaan telah mencapai 86 ekor, maka harus diadakan pemesanan kembali sebesar 622 ekor untuk memperoleh hasil yang optimal, dan (3) dampak dari diterapkan metode FOI terhadap laba rugi Perusahaan mengalami peningkatan sebesar Rp. 44.000.000,00.Kata Kunci : fixed order interval, bahan baku makanan This research aims to determine, (1) the calculation in ordering raw materials food at Bebek Tepi Sawah restaurant, (2) the calculation in ordering raw materials food using Fixed Order Interval (FOI) method at Bebek Tepi Sawah restaurant, and (3) the impact of calculation Fixed Order Interval (FOI) method toward the profit/loss at Bebek Tepi Sawah restaurant.This research is a kind of descriptive quantitative research. Data collection methods used in this research were documentation method and interview method. And data analysis technique used was the Fixed Order Interval. The results showed that (1) the amount of purchase in September at about 5172 heads and the amount of usage at about 4672 heads which made, there were still raw materials food up to 800 heads, (2) the calculation of the raw ordering material food by using FOI if the supply has reached 86 heads, then it should be reordered another 622 heads to obtain the optimal result, and (3) the impact of FOI method applied to the companys income increased by Rp. 44,000,000.00keyword : fixed order interval, raw materials foo