ABSTRACT. Keywords: supplier, Strategy-Activity Based Management, Activity Based Costing System, profitability. Universitas Kristen Maranatha
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1 ABSTRACT The market that has been affected by the globalization makes the competition in business world becomes increasingly tight. Textile industry is one of the industries that affected by the global crisis. The company should be able to improve its performance in order to produce an optimal product to survive in the era of competition, by doing the selection of appropriate suppliers for a company. Because of that, the purpose of this research is to identifying the role of Strategic-activity based management for selecting the right cotton fabric suppliers to increase the profitability CV SAM. Strategic-Activity Based Management focuses on managing the activity in to their portion or selecting the activity that fits to be carried out, and eventually becomes the effort to increase the profitability of the company, on the assumption that the efficiency and activity should remain stable. The results show that CV SAM has not implemented Strategy-Activity Based Management and still using Traditional-Costing System in calculating the total cost of supplier of any existing supplier. CV SAM only considers the purchase price, freight cost, and the quality of cotton fabrics in selecting the right supplier. Keywords: supplier, Strategy-Activity Based Management, Activity Based Costing System, profitability. vi
2 ABSTRAK Seiring dengan adanya pasar yang semakin meng-global, persaingan di dunia bisnis menjadi semakin ketat. Industri tekstil merupakan salah satu industri yang terkena dampak dari adanya krisis global. Perusahaan harus dapat meningkatkan performansinya dalam rangka menghasilkan suatu produk yang optimal untuk dapat bertahan dalam era kompetisi, yaitu dengan melakukan pemilihan pemasok yang tepat bagi suatu perusahaan. Oleh karena itu, penelitian ini bertujuan untuk mengidentifikasi peranan Strategic-Activity Based Management untuk memilih pemasok kain yang tepat dalam meningkatkan profitabilitas pada CV SAM. Strategic-Activity Based Management berfokus pada pengelolaan aktivitas sesuai dengan porsinya atau memilih aktivitas mana yang cocok dilaksanakan, yang pada akhirnya menjadi suatu usaha untuk meningkatkan profitabilitas perusahaan dengan asumsi bahwa efisiensi dan aktivitas harus tetap stabil. Hasil penelitian menunjukkan bahwa CV SAM masih belum menerapkan Strategic-Activity Based Management dan menggunakan Traditional-Costing System dalam menghitung total biaya pemasok dari setiap pemasok yang ada. CV SAM hanya mempertimbangkan faktor harga beli, biaya angkut, dan kualitas dari kain cotton dalam memillih pemasok yang tepat. Kata-kata kunci: pemasok, Strategy-Activity Based Management, Activity- Based Costing System, profitabilitas vii
3 DAFTAR ISI HALAMAN JUDUL... i Hal HALAMAN PENGESAHAN... ii PERNYATAAN KEASLIAN KARYA TULIS SKRIPSI... iii KATA PENGANTAR... iv ABSTRACT... vi ABSTRAK... vii DAFTAR ISI... viii DAFTAR GAMBAR... xiii DAFTAR TABEL... xiv DAFTAR LAMPIRAN... xvii BAB I PENDAHULUAN Latar Belakang Penelitian Identifiikasi Masalah Tujuan Penelitian Kegunaan Penelitian... 4 BAB II KAJIAN PUSTAKA DAN KERANGKA PEMIKIRAN... 6 viii
4 2.1 Biaya Pengertian Biaya Tujuan Perhitungan Biaya Pengklasifikasian Biaya Supplier Cost Faktor-Faktor yang Mempengaruhi Supplier Cost Profitabilitas Pengertian Profitabilitas Ukuran Profitabilitas Traditional-Costing System Pengertian Traditional-Costing System Kelebihan dan Kelemahan Traditional Costing System Kelebihan dari Traditional Costing System Kelemahan dari Traditional Costing System Activity-Based Costing System Pengertian Activity-Based Costing System Tujuan Activity-Based Costing System Kelebihan dan Kekurangan Activity-Based Costing System ix
5 Kelebihan Activity-Based Costing System Kelemahan Activity-Based Costing System Activity-Based Management Pengertian Activity-Based Management Dimensi dalam Activity-Based Management Tujuan Activity-Based Management Keunggulan dan Manfaat Activity-Based Management Keunggulan dari Activity-Based Management Manfaat dari Activity-Based Management Penerapan Activity-Based Management Pengelompokan Activity-Based Management Hubungan antara Strategic-Activity Based Management dalam Memilih Pemasok dengan Profitabilitas Perusahaan Kerangka Pemikiran BAB III METODE PENELITIAN Objek Penelitian Sejarah Singkat Perusahaan Struktur Organisasi x
6 3.1.3 Job Description Visi, Misi, dan Nilai Perusahaan Visi Perusahaan Misi Perusahaan Nilai Perusahaan Metode Penelitian Jenis dan Sumber Data Jenis Data Sumber Data Teknik Pengumpulan Data Variabel Penelitian Teknik Pengolahan dan Analisis Data BAB IV HASIL DAN PEMBAHASAN Hasil Penelitian Faktor yang Harus Dipertimbangkan dalam Memilih Pemasok Selain Harga Beli Sistem Pemilihan Pemasok Menurut Perusahaan Perhitungan Biaya Pemasok Menurut Perusahaan xi
7 4.1.4 Perhitungan Biaya Pemasok Menurut Activity-Based Costing Perhitungan Biaya Pemasok dari Setiap Pemasok PT Gucitex PT Central Texindo PT Aneka PT SJS Pembahasan Sistem Pemilihan Pemasok dengan Menggunakan Strategic- Activity Based Management Perhitungan Peningkatan Profitabilitas Peranan Strategic-Activity Based Management untuk Memilih Pemasok dalam Meningkatkan Profitabilitas Perusahaan BAB V SIMPULAN DAN SARAN Simpulan Saran DAFTAR PUSTAKA LAMPIRAN RIWAYAT HIDUP xii
8 DAFTAR GAMBAR Gambar 1. Activity-Based Costing Model Gambar 2. The Two Dimension Activity-Based Management Model Gambar 3. Struktur Organisasi Perusahaan xiii
9 DAFTAR TABEL Tabel I. Perbandingan Harga Rata-Rata Kain Cotton per Kilogram Tabel II. Jumlah Kain Cotton yang Dibeli Perusahaan Periode September-November Tabel III. Total Biaya Pemasok Menurut Perusahaan Periode September-November Tabel IV. Biaya Telepon Perusahaan Periode September-November Tabel V. Frekuensi Pemakaian Telepon CV SAM Periode September-November Tabel VI. Jumlah Pesanan yang Dibuat Karyawan Bagian Pembelian Periode September-November Tabel VII. Biaya Aktivitas Memesan Kain Cotton Periode September-November Tabel VIII. Total Gaji Karyawan Gudang Periode September-November Tabel IX. Total Jam Kerja yang Dibutuhkan untuk Aktivias Menerima, Membongkar, dan Menginspeksi Kain Cotton Periode September-November xiv
10 Tabel X. Pembebanan Biaya Aktivitas Menerima, Membongkar, dan Menginspeksi untuk 1 Kilogram Kain Cotton Tabel XI. Total Biaya Pemasok Menurut Activity-Based Costing System dengan Pemasok yang Sudah Ditentukan Perusahaan Tabel XII. Total Biaya Pemasok PT Gucitex Menurut Activity-Based Costing System Tabel XIII. Total Jam Kerja yang Dibutuhkan untuk Aktivitas Menerima, Membongkar, dan Menginspeksi Kain Cotton Tabel XIV. Pembebanan Biaya Aktivitas Menerima, Membongkar, dan Menginspeksi untuk Setiap 1 Kilogram Kain Cotton Tabel XV. Biaya Aktivitas Mengembalikan Kain Cotton yang Cacat Tabel XVI. Total Biaya Pemasok PT Central Texindo Menurut Activity-Based Costing System Tabel XVII. Total Biaya Pemasok PT Aneka Menurut Activity-Based Costing System Tabel XVII I. Biaya Aktivitas Memesan Kain Cotton pada PT SJS Tabel XIX. Biaya Aktivitas Lembur karena Keterlambatan Pengiriman Tabel XX. Total Biaya Pemasok PT SJS Menurut Activity-Based Costing System Tabel XXI. Perbandingan Biaya Pemasok Kain Cotton Carded 24 s per Kilogram xv
11 Tabel XXII. Perbandingan Biaya Pemasok Kain Cotton Carded 30 s per Kilogram Tabel XXIII. Perbandingan Biaya Pemasok Kain Cotton Combed 24 s per Kilogram Tabel XXIV. Perbandingan Biaya Pemasok Kain Cotton Combed 30 s per Kilogram Tabel XXV. Total Biaya Pemasok Menurut Activity-Based Costing System dengan Pemasok yang Sudah Ditentukan Menurut Strategy- Activity Based Management Tabel XXVI Penghematan Biaya Pemasok Periode September-November xvi
12 DAFTAR LAMPIRAN LAMPIRAN A Surat Keterangan Melakukan Penelitian xvii
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DAFTAR ISI. HALAMAN JUDUL... i. HALAMAN PENGESAHAN... ii. SURAT PERNYATAAN KEASLIAN SKRIPSI... iii. PERNYATAAN PUBLIKASI LAPORAN PENELITIAN...
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ABSTRACT. viii. Universitas Kristen Maranatha
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ABSTRACT. viii. Universitas Kristen Maranatha
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ABSTRAK. Universitas Kristen Maranatha
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ABSTRACT Various weaknesses of traditional management systems to encourage management to use a strategic management system, namely the balanced scorecard. Balanced scorecard is a score card that is used
DAFTAR ISI HALAMAN JUDUL... HALAMAN PENGESAHAN... HALAMAN PERNYATAAN... KATA PENGANTAR... DAFTAR ISI... DAFTAR TABEL... DAFTAR GAMBAR...
DAFTAR ISI Halaman HALAMAN JUDUL... HALAMAN PENGESAHAN... HALAMAN PERNYATAAN... KATA PENGANTAR... DAFTAR ISI... DAFTAR TABEL... DAFTAR GAMBAR... DAFTAR LAMPIRAN... DAFTAR SINGKATAN... INTISARI... ABSTRACT...
ABSTRACT. Key words: differentiation, positioning, and purchasing decisions. xi Universitas Kristen Maranatha
ABSTRACT A growing number of competitors makes a lot of customers have a choice anyway to get the product in accordance with expectations. In a competitive market the product with the goal of creating
ABSTRACT. Keywords: Cost of Production, Job Order Costing (booking fee), labor costs, the selling price.
ABSTRACT The use of Job Order Costing Method, is one method of collecting cost of production where production costs are based on orders. The method provides a cost of cost of goods orders each order so
ABSTRACT. Kata Kunci: Demand forecasting, Trend Linier method, agregat planning, efficiency. vii. Universitas Kristen Maranatha
ABSTRACT Aggregate planning is the supporting factor that is very important to perform operations function. By developing aggregate planning, a company can smooth production process, keep demand and supply
ABSTRAK. Kata Kunci: AHP, DSS, kriteria, supplier
ABSTRAK. Teknologi dewasa ini perkembangannya sudah sedemikian pesat. Perkembangan yang pesat ini tidak hanya teknologi perangkat keras dan perangkat lunak saja, tetapi metode komputasi juga ikut berkembang.
ABSTRACT. Total Quality Management (TQM), Managerial Performance. vii Universitas Kristen Maranatha
ABSTRACT The use of Total Quality Management (TQM) as a tool for measuring managerial performance improvements are now more widely used in enterprises in Indonesia. This caused by the successful of the
ABSTRAK. vii. Universitas Kristen Maranatha
ABSTRAK Globalisasi dan pasar bebas telah menciptakan persaingan yang ketat untuk setiap perusahaan, oleh karenanya perusahaan dituntut untuk dapat beradaptasi, bertahan, dan semakin berkembang dengan
ABSTRACT. Keywords: DER, ROA, ROE, EPS, and Stock Price. viii Universitas Kristen Maranatha
ABSTRACT Along with the progress of mining industry, there is a capital needed for business expansion. An effort to obtain using go public process that makes investor investment in stock. Observer intends
ABSTRACT. Keywords: Machine, PSAK No.16 Revision 2011, Recognition and Measurement. viii Universitas Kristen Maranatha
ABSTRACT The purpose of doing the application of PSAK No. 16 is to find out how the initial recognition and presentation of fixed assets such as machinery in the financial statements. The object of research
DAFTAR ISI. ABSTRAK... vi. KATA PENGANTAR... vii. DAFTAR ISI... ix. DAFTAR TABEL... xii. DAFTAR GAMBAR... xvii. DAFTAR LAMPIRAN...
DAFTAR ISI ABSTRAK... vi KATA PENGANTAR... vii DAFTAR ISI... ix DAFTAR TABEL... xii DAFTAR GAMBAR... xvii DAFTAR LAMPIRAN... xxii BAB I PENDAHULUAN... 1 1.1 Latar Belakang... 1 1.2 Perumusan Masalah...
ABSTRACT. vii. Universitas Kristen Maranatha
ABSTRACT The study was conducted at PT. Semangat Sejahtera Bersama located in Tangerang. The purpose of this study was to determine the adequacy and application of Management Control Systems to determine
DAFTAR ISI. Halaman. 1.1 Latar Belakang Penelitian Identifikasi Masalah Maksud dan Tujuan Penelitian Kegunaan Penelitian.
ABSTRAK Dalam situasi dan kondisi perekonomian Indonesia yang belum stabil, serta adanya dampak kebijakan pemerintah dalam menaikan harga bahan bakar minyak, sehingga perusahaan harus mempertahankan kelangsungan
Analisis Penerapan PSAK 34 Terhadap Pendapatan Jasa Konstruksi (Studi Kasus PT. Paramita Bangun Sarana, Tbk) Tahun
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ABSTRACT. Keyword : Quality, Defect Product, Statistical Quality Control, and np Control Chart. Universitas Kristen Maranatha
ABSTRACT Quality is the most important element in bussines world competition. A company can be compete and survive by always produce a very good quality product and appropriate with customer expectation.
ABSTRACT. Key words: Internal audit, effectiveness of internal control of sales. Universitas Kristen Maranatha
v ABSTRACT Sales activity is one important activity within the company because the sale is affecting the company in maintaining continuity of production of goods. Proceeds from sales of goods production
ABSTRACT. vii. Universitas Kristen Maranatha
ABSTRACT Started by the increasing life style of people who frequently visit cafe with any reason as their needs, there are many cafes that compete to attract customers with different ways to achieve economic
DAFTAR ISI. Lembar Judul... i. Lembar Pengesahan... ii. Lembar Pernyataan... iii. Kata Pengantar... iv. Daftar Isi... vi. Daftar Tabel...
DAFTAR ISI Lembar Judul... i Lembar Pengesahan... ii Lembar Pernyataan... iii Kata Pengantar... iv Daftar Isi... vi Daftar Tabel... x Daftar Gambar... xi Daftar Lampiran... xii Intisari... xiv Abstrak...
ABSTRACT. (Key words: Cost of goods production, Standard Cost, Production Cost Efficiency) Universitas Kristen Maranatha
ABSTRACT Companies whose business activities to produce food from raw materials into finished products to be competitive in marketing their products require management and control of the cost of production.
ABSTRAK. Kata Kunci: sistem informasi, lowongan pekerjaan, sistem pendukung keputusan, fuzzy model tahani, C#, SQL server 2008
ABSTRAK Graha Kompas Gramedia adalah perusahaan Indonesia yang bergerak dibidang media massa yang sistem penerimaan karyawannya masih dilakukan secara manual, sehingga dapat terjadi kesalahan dalam pengorganisasian
Keywords: management control systems, leadership style, performance company
ABSTRACT Management control system is a series of actions and activities that occur in all activities of the organization and running continuously. Management control is not a separate system within an
Abstrak. Kata Kunci: Service Quality, Loyalitas Pelanggan. Universitas Kristen Maranatha
Abstrak Penelitian ini dilatarbelakangi oleh kondisi persaingan bisnis industri jasa pengiriman barang dari waktu ke waktu yang semakin banyak, sehingga perusahaan harus membuat strategi pemasaran baru
PENERAPAN DIAGRAM KONTROL PADA PROSES PRODUKSI MINUMAN KEMASAN RETURNABLE GLASS BOTTLE. (Studi Kasus di PT. Coca-cola Bottling Indonesia Central Java)
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ABSTRAK. Kata-kata kunci: Ritel, citra hypermarket, Hypermarket Carrefour, Hypermarket Giant. vii. Universitas Kristen Maranatha
ABSTRAK Hypermarket merupakan salah satu ritel yang memiliki perkembangan yang cukup pesat terutama pada kedua pemain utama pada pasar hypermarket yaitu Hypermarket Carrefour dan Giant yang telah sukses
ABSTRAK. Kata kunci : proyek kontruksi, monitoring, aplikasi, kinerja biaya, kinerja waktu, riil, anggaran. Universitas Kristen Maranatha
ABSTRAK Pelaksanaan proyek konstruksi merupakan hal penting untuk menunjang efektivitas kerja pada suatu proyek konstruksi. Monitoring kinerja proyek yang baik perlu didukung oleh bidang ilmu lain demi
ABSTRAKSI. Kata Kunci : COBIT, Pengelolaan Teknologi Informasi, Audit Teknologi Informasi, Maturity Models, Tingkat Kecukupan Kontrol.
ABSTRAKSI Pengelolaan teknologi informasi di Pusat Penelitian dan Pengembangan Geologi Kelautan saat ini masih kurang terarah dan kurang terstruktur. Pengelolaan yang terarah dan terstruktur dapat mendukung