Analysis of Inventory Control Using Activity Based Costing Method at PT Liquid Kencana Abadi
##plugins.themes.bootstrap3.article.main##
Abstract
This study aims to analyze the inventory control system at PT. Liquid Kencana Abadi and classify inventory items using the ABC analysis method. The research employed a quantitative descriptive approach, utilizing both primary and secondary data. Primary data were collected through interviews and observations with company employees, while secondary data were obtained from company records related to snack product sales between February and April 2025. The results revealed that the company’s inventory management was still inefficient, as it lacked a systematic inventory control method. Through ABC analysis, the inventory was categorized into three groups: Class A, consisting of fewer items with the highest contribution to inventory value; Class B, representing medium-value items; and Class C, comprising numerous items with relatively low contribution. Findings indicated that Class A accounted for the majority of the total inventory value, demanding stricter monitoring and procurement strategies. Consequently, ABC analysis proved to be an effective tool for improving efficiency, reducing unnecessary costs, and ensuring the availability of high-turnover items. This study highlights the importance of implementing systematic inventory control for business sustainability.
##plugins.themes.bootstrap3.article.details##
How to Cite
Mendrofa, M. R., Zebua, S., Mendrofa, M. S. D., & Sophia Molinda Kakisina. (2025). Analysis of Inventory Control Using Activity Based Costing Method at PT Liquid Kencana Abadi. ProBisnis : Jurnal Manajemen, 16(5), 1378–1385. Retrieved from https://ejournal.joninstitute.org/index.php/ProBisnis/article/view/1156
References
Al-Jubouri, Z. T. K. (2023). the Role of Transformational Leadership for Human Resource Managers in Training and Development. International Journal of Professional Business Review, 8(4), 1–19. https://doi.org/10.26668/businessreview/2023.v8i4.1376
Alkarabsheh, O. H. M., Jaaffar, A. H., Wei Fong, P., Attallah Almaaitah, D. A., & Mohammad Alkharabsheh, Z. H. (2022). The relationship between leadership style and turnover intention of nurses in the public hospitals of Jordan. Cogent Business and Management, 9(1). https://doi.org/10.1080/23311975.2022.2064405
Amankwaa, A., Susomrith, P., & Seet, P. S. (2022). Innovative behavior among service workers and the importance of leadership: evidence from an emerging economy. Journal of Technology Transfer, 47(2), 506–530. https://doi.org/10.1007/s10961-021-09853-6
Armadan, A., Mubarok, S. Al, & Tengah, L. (2023). Peningkatan Kualitas Pendidikan Melalui Implementasi Manajemen Mutu. Attractive : Innovative Education Journal, 5(3), 129–139. https://www.attractivejournal.com/index.php/aj/
Arsawan, I. W. E., Kariati, N. M., Shchokina, Y., Prayustika, P. A., Rustiarini, N. W., & Koval, V. (2022). INVIGORATING-EMPLOYEES-INNOVATIVE-WORK-BEHAVIOR-EXPLORING-THE-SEQUENTIAL-MEDIATING-ROLE-OF-ORGANIZATIONAL-COMMITMENT-AND-KNOWLEDGE-SHARING_2022_Vilnius-Gediminas-Technical-University.pdf. 23(1), 117–130.
Arthur, L., & Souza, A. (2023). All for one and one for all? Leadership approaches in complementary schools. Educational Management Administration and Leadership, 51(1), 245–263. https://doi.org/10.1177/1741143220971285
Chumnumporn, K., Jeenanunta, C., Simpan, S., Srivat, K., & Sanprasert, V. (2022). The Role of a Leader and the Effect of a Customer’s Smart Factory Investment on a Firm’s Industry 4.0 Technology Adoption in Thailand. International Journal of Technology, 13(1), 26–37. https://doi.org/10.14716/ijtech.v13i1.4814
Coffie, R. B., Boateng, K. A., & Alhassan, A. U. (2023). Knowledge Management Practices for Enhanced Organisational Performance: Can Leadership Style be a Moderator? Electronic Journal of Knowledge Management, 21(1), 13–28. https://doi.org/10.34190/EJKM.21.1.2771
Gull, S., Qamar, U., Bukhari, S. N. Z., & Tanvir, A. (2022). Is transformational leadership instrumental to environmental sustainability? A perspective of Pakistani textile sector. Industria Textila, 73(4), 411–419. https://doi.org/10.35530/IT.073.04.202157
Halawa, F., Sridadi, A. R., Hardiana, Y., Sundari, A., Zain, I. A. S., & Ramadhan, M. N. (2023). The Importance of Innovative Work Behavior in Era Industrial Revolution 4.0. Jurnal Maksipreneur: Manajemen, Koperasi, Dan Entrepreneurship, 13(1), 38. https://doi.org/10.30588/jmp.v13i1.1493
Howell, J. L., Bullington, K. E., Gregory, D. E., Williams, M. R., & Nuckols, W. L. (2022). Transformational Leadership in Higher Education Programs. Journal of Higher Education Policy and Leadership Studies, 3(1), 51–66. https://doi.org/10.52547/johepal.3.1.51
Kumar, A., Kapoor, S., & Kumar Gupta, S. (2022). Do the qualities of transformational leadership influence employees’ job engagement? A survey of the Indian power sector. Problems and Perspectives in Management, 20(4), 614–625. https://doi.org/10.21511/ppm.20(4).2022.46
Loughhead, M., Hodges, E., McIntyre, H., Procter, N. G., Barbara, A., Bickley, B., Harris, G., Huber, L., & Martinez, L. (2023). A model of lived experience leadership for transformative systems change: Activating Lived Experience Leadership (ALEL) project. Leadership in Health Services, 36(1), 9–23. https://doi.org/10.1108/LHS-04-2022-0045
Maulidiah, E. P., Budiantono, B., History, A., & Satisfaction, C. (2023). Jurnal economina. Jurnal Economina, 2(1), 2137–2146.
Muhammad Asir, Yuniawati, R. A., Mere, K., Sukardi, K., & Anwar, M. A. (2023). Peran manajemen risiko dalam meningkatkan kinerja perusahaan: studi manajemen sumber daya manusia. Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA), 4(1), 32–42. https://doi.org/10.37631/ebisma.v4i1.844
Ndruru, Y., Halawa, F., Laia, A., & Laia, H. (2025). Pengaruh Gaya Kepemimpinan Transformasional Terhadap Kinerja Karyawan. KETIK : Jurnal Informatika Publisher : Faatuatua Media Karya, 02(06), 8–14.
Ntseke, T., Mitonga-Monga, J., & Hoole, C. (2022). Transformational leadership influences on work engagement and turnover intention in an engineering organisation. SA Journal of Human Resource Management, 20, 1–11. https://doi.org/10.4102/sajhrm.v20i0.2013
Pant, N., Aasuri, N., Shaikh, M. A., & Access, O. (2024). Cardiovascular Health in Young Adults. Archives of Medical Reports, 1(1), 14–20.
Permata, I., Lombu, S., Zebua, A. I., Lase, N., & Harefa, K. A. (2025). Motivasi , Kepemimpinan dan Kinerja Pegawai : Sintesis Literatur. Tuhenori: Jurnal Ilmiah Multidisiplin, 3, 103–110.
Prabhu, H. M., & Srivastava, A. K. (2023). CEO Transformational Leadership, Supply Chain Agility and Firm Performance: A TISM Modeling among SMEs. Global Journal of Flexible Systems Management, 24(1), 51–65. https://doi.org/10.1007/s40171-022-00323-y
Rahmadani, V. G., & Schaufeli, W. B. (2022). Engaging leadership and work engagement as moderated by “diuwongke”: an Indonesian study. International Journal of Human Resource Management, 33(7), 1267–1295. https://doi.org/10.1080/09585192.2020.1799234
Rohman, F., Noermijati, N., Soelton, M., & Mugiono, M. (2022). Model altruism in improving organizational performance in social welfare institutions ministry of social affairs of the republic of Indonesia. Cogent Business and Management, 9(1). https://doi.org/10.1080/23311975.2022.2151678
Saputra, F., Ali, H., & Hadita, H. (2025). Determinasi Produktivitas Karyawan: Analisis Work Life Balance, Fasilitas Kerja dan Motivasi Kerja (Literature Review Manajemen Sumber Daya Manusia). Jurnal Komunikasi Dan Ilmu Sosial, 2(4), 159–169. https://doi.org/10.38035/jkis.v2i4.1520
Siagian, F. H., Setyadi, D., Hendri, M. I., & Fitrio, T. (2022). The Role of Organizational Military Behavior in Mediating the Effect of Transformational Leadership, Job Satisfaction and Organizational Culture on the Performance of Military Personnel of KODAM XXX. Quality - Access to Success, 23(191), 1–9. https://doi.org/10.47750/QAS/23.191.01
Siswanto, & Yuliana, I. (2022). Linking transformational leadership with job satisfaction: the mediating roles of trust and team cohesiveness. Journal of Management Development, 41(2), 94–117. https://doi.org/10.1108/JMD-09-2020-0293
Soelton, M., Noermijati, N., Rohman, F., & Mugiono, M. (2023). To improve the quality management of children welfare institutions and provide better services. Quality - Access to Success, 24(195), 295–302. https://doi.org/10.47750/QAS/24.195.35
Alkarabsheh, O. H. M., Jaaffar, A. H., Wei Fong, P., Attallah Almaaitah, D. A., & Mohammad Alkharabsheh, Z. H. (2022). The relationship between leadership style and turnover intention of nurses in the public hospitals of Jordan. Cogent Business and Management, 9(1). https://doi.org/10.1080/23311975.2022.2064405
Amankwaa, A., Susomrith, P., & Seet, P. S. (2022). Innovative behavior among service workers and the importance of leadership: evidence from an emerging economy. Journal of Technology Transfer, 47(2), 506–530. https://doi.org/10.1007/s10961-021-09853-6
Armadan, A., Mubarok, S. Al, & Tengah, L. (2023). Peningkatan Kualitas Pendidikan Melalui Implementasi Manajemen Mutu. Attractive : Innovative Education Journal, 5(3), 129–139. https://www.attractivejournal.com/index.php/aj/
Arsawan, I. W. E., Kariati, N. M., Shchokina, Y., Prayustika, P. A., Rustiarini, N. W., & Koval, V. (2022). INVIGORATING-EMPLOYEES-INNOVATIVE-WORK-BEHAVIOR-EXPLORING-THE-SEQUENTIAL-MEDIATING-ROLE-OF-ORGANIZATIONAL-COMMITMENT-AND-KNOWLEDGE-SHARING_2022_Vilnius-Gediminas-Technical-University.pdf. 23(1), 117–130.
Arthur, L., & Souza, A. (2023). All for one and one for all? Leadership approaches in complementary schools. Educational Management Administration and Leadership, 51(1), 245–263. https://doi.org/10.1177/1741143220971285
Chumnumporn, K., Jeenanunta, C., Simpan, S., Srivat, K., & Sanprasert, V. (2022). The Role of a Leader and the Effect of a Customer’s Smart Factory Investment on a Firm’s Industry 4.0 Technology Adoption in Thailand. International Journal of Technology, 13(1), 26–37. https://doi.org/10.14716/ijtech.v13i1.4814
Coffie, R. B., Boateng, K. A., & Alhassan, A. U. (2023). Knowledge Management Practices for Enhanced Organisational Performance: Can Leadership Style be a Moderator? Electronic Journal of Knowledge Management, 21(1), 13–28. https://doi.org/10.34190/EJKM.21.1.2771
Gull, S., Qamar, U., Bukhari, S. N. Z., & Tanvir, A. (2022). Is transformational leadership instrumental to environmental sustainability? A perspective of Pakistani textile sector. Industria Textila, 73(4), 411–419. https://doi.org/10.35530/IT.073.04.202157
Halawa, F., Sridadi, A. R., Hardiana, Y., Sundari, A., Zain, I. A. S., & Ramadhan, M. N. (2023). The Importance of Innovative Work Behavior in Era Industrial Revolution 4.0. Jurnal Maksipreneur: Manajemen, Koperasi, Dan Entrepreneurship, 13(1), 38. https://doi.org/10.30588/jmp.v13i1.1493
Howell, J. L., Bullington, K. E., Gregory, D. E., Williams, M. R., & Nuckols, W. L. (2022). Transformational Leadership in Higher Education Programs. Journal of Higher Education Policy and Leadership Studies, 3(1), 51–66. https://doi.org/10.52547/johepal.3.1.51
Kumar, A., Kapoor, S., & Kumar Gupta, S. (2022). Do the qualities of transformational leadership influence employees’ job engagement? A survey of the Indian power sector. Problems and Perspectives in Management, 20(4), 614–625. https://doi.org/10.21511/ppm.20(4).2022.46
Loughhead, M., Hodges, E., McIntyre, H., Procter, N. G., Barbara, A., Bickley, B., Harris, G., Huber, L., & Martinez, L. (2023). A model of lived experience leadership for transformative systems change: Activating Lived Experience Leadership (ALEL) project. Leadership in Health Services, 36(1), 9–23. https://doi.org/10.1108/LHS-04-2022-0045
Maulidiah, E. P., Budiantono, B., History, A., & Satisfaction, C. (2023). Jurnal economina. Jurnal Economina, 2(1), 2137–2146.
Muhammad Asir, Yuniawati, R. A., Mere, K., Sukardi, K., & Anwar, M. A. (2023). Peran manajemen risiko dalam meningkatkan kinerja perusahaan: studi manajemen sumber daya manusia. Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA), 4(1), 32–42. https://doi.org/10.37631/ebisma.v4i1.844
Ndruru, Y., Halawa, F., Laia, A., & Laia, H. (2025). Pengaruh Gaya Kepemimpinan Transformasional Terhadap Kinerja Karyawan. KETIK : Jurnal Informatika Publisher : Faatuatua Media Karya, 02(06), 8–14.
Ntseke, T., Mitonga-Monga, J., & Hoole, C. (2022). Transformational leadership influences on work engagement and turnover intention in an engineering organisation. SA Journal of Human Resource Management, 20, 1–11. https://doi.org/10.4102/sajhrm.v20i0.2013
Pant, N., Aasuri, N., Shaikh, M. A., & Access, O. (2024). Cardiovascular Health in Young Adults. Archives of Medical Reports, 1(1), 14–20.
Permata, I., Lombu, S., Zebua, A. I., Lase, N., & Harefa, K. A. (2025). Motivasi , Kepemimpinan dan Kinerja Pegawai : Sintesis Literatur. Tuhenori: Jurnal Ilmiah Multidisiplin, 3, 103–110.
Prabhu, H. M., & Srivastava, A. K. (2023). CEO Transformational Leadership, Supply Chain Agility and Firm Performance: A TISM Modeling among SMEs. Global Journal of Flexible Systems Management, 24(1), 51–65. https://doi.org/10.1007/s40171-022-00323-y
Rahmadani, V. G., & Schaufeli, W. B. (2022). Engaging leadership and work engagement as moderated by “diuwongke”: an Indonesian study. International Journal of Human Resource Management, 33(7), 1267–1295. https://doi.org/10.1080/09585192.2020.1799234
Rohman, F., Noermijati, N., Soelton, M., & Mugiono, M. (2022). Model altruism in improving organizational performance in social welfare institutions ministry of social affairs of the republic of Indonesia. Cogent Business and Management, 9(1). https://doi.org/10.1080/23311975.2022.2151678
Saputra, F., Ali, H., & Hadita, H. (2025). Determinasi Produktivitas Karyawan: Analisis Work Life Balance, Fasilitas Kerja dan Motivasi Kerja (Literature Review Manajemen Sumber Daya Manusia). Jurnal Komunikasi Dan Ilmu Sosial, 2(4), 159–169. https://doi.org/10.38035/jkis.v2i4.1520
Siagian, F. H., Setyadi, D., Hendri, M. I., & Fitrio, T. (2022). The Role of Organizational Military Behavior in Mediating the Effect of Transformational Leadership, Job Satisfaction and Organizational Culture on the Performance of Military Personnel of KODAM XXX. Quality - Access to Success, 23(191), 1–9. https://doi.org/10.47750/QAS/23.191.01
Siswanto, & Yuliana, I. (2022). Linking transformational leadership with job satisfaction: the mediating roles of trust and team cohesiveness. Journal of Management Development, 41(2), 94–117. https://doi.org/10.1108/JMD-09-2020-0293
Soelton, M., Noermijati, N., Rohman, F., & Mugiono, M. (2023). To improve the quality management of children welfare institutions and provide better services. Quality - Access to Success, 24(195), 295–302. https://doi.org/10.47750/QAS/24.195.35