PERANAN SISTEM PENGENDALIAN PRODUKSI TERHADAP EFEKTIVITAS PROSES PRODUKSI. (Studi Kasus pada CV. Iswara) ABSTRAK
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1 PERANAN SISTEM PENGENDALIAN PRODUKSI TERHADAP EFEKTIVITAS PROSES PRODUKSI (Studi Kasus pada CV. Iswara) ABSTRAK Alasan dilakukannya penelitian ini adalah untuk menguji sistem pengendalian produksi di CV. Iswara, apakah sistem pengendalian yang dijalankan memiliki pengaruh yang penting terhadap pencapaian efektivitas proses produksi. Sistem pengendalian yang baik sangat membantu jalannya operasi CV. Iswara. CV. Iswara adalah perusahaan yang bergerak di bidang jasa penjahitan berskala kecil atau biasa disebut konfeksi. Proses produksi menjadi hal yang utama dalam operasi perusahaan. Proses produksi ini bisa berjalan jika perusahaan memiliki sistem pengendalian produksi. Sistem pengendalian produksi yang dijalankan dengan baik tentu bisa mengefektifkan proses produksi, sehingga dalam proses produksi tidak terjadi penyimpangan atau kesalahan. Meskipun pada kenyataannya sistem itu tidak selalu berjalan dengan baik, tapi keberadaan sistem tetap memiliki pengaruh yang sangat besar terhadap berjalannya proses produksi. Berdasarkan hasil analisis dari data-data yang diperoleh, sistem pengendalian produksi di CV. Iswara sangat berpengaruh terhadap efektivitas proses produksi. Efektivitas itu terlihat dengan terpenuhinya indikator-indikator seperti terpenuhinya pesanan konsumen sesuai keinginan konsumen, baik dari desain dan waktu penyelesaian dan juga pengendalian tenaga kerja dalam menjalankan sistem pengendalian produksi. Kata kunci: sistem pengendalian, proses produksi, efektivitas produksi. vii
2 PERANAN SISTEM PENGENDALIAN PRODUKSI TERHADAP EFEKTIVITAS PROSES PRODUKSI (Studi Kasus pada CV. Iswara) ABSTRACT The purpose of this research is to examine the production control system in CV. Iswara, if the control system have an important effect to effectivity of production process attainment. A good control system is very helpful to the operation of CV. Iswara. CV. Iswara is a low scale company in sewing service or known as confection. Production process is the main corncern in the company operation. The run of production process depends on the production control system of the company. A well-run production control system will effectified the production process, so as the the result, there will be no deviation or mistakes. Fact the system will not always run s well, but the existence of system still have an important effect on the production process. Based on the analysis from the data, the production control system in CV. Iswara is highly effected to the production effectivity process. The effectivity shown with the fulfillment of the indicators such as the fulfillment of well-suited consumer s order, whether the design nor the settling time and also the manpower control in production control system. Keywords: control system, production process, production effectivity. viii
3 DAFTAR ISI Halaman HALAMAN JUDUL...i HALAMAN PENGESAHAN...ii SURAT PERNYATAAN KEASLIAN SKRIPSI...iii KATA PENGANTAR...iv ABSTRACT...vii ABSTRAK...viii DAFTAR ISI...ix DAFTAR GAMBAR....xiii DAFTAR TABEL..xiv BAB I PENDAHULUAN Latar belakang penelitian Identifikasi Masalah Maksud dan Tujuan Penelitian Kegunaan Penelitian...4 BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN, DAN PENGEMBANGAN HIPOTESIS Pengendalian Pengertian Pengendalian Jenis-jenis Pengendalian Proses dan Cara Pengendalian...11 xi
4 2.1.4 Sifat dan Waktu Pengendalian Kualitas sebuah Sistem Pengendalian yang Efektif Produksi Faktor Produksi Sistem Produksi Proses Produksi Pengendalian Proses Produksi Pengawasan Order Pengawasan Blok Pengawasan Arus Pengawasan Beban Pengawasan Proyek Khusus Karyawan Pengertian Karyawan Posisi Karyawan Sumber-sumber Tenaga Kerja/Karyawan Kriteria Penarikan Tenaga Kerja Pelatihan dan Pengembangan Karyawan Tujuan Pelatihan dan Pengembangan Karyawan Pengendalian Karyawan Efektivitas Pengaruh Sistem Pengendalian Produksi Terhadap Efektivitas Proses Produksi...35 xi
5 BAB III METODOLOGI PENELITIAN 3.1 Objek Penelitian Lingkup Usaha Visi dan Misi Struktur Organisasi dan Uraian Tugas Metode Penelitian Jenis Data Teknik Pengumpulan Data Analisis Pengujian Hipotesis Analisis Data dan Kesimpulan...57 BAB IV HASIL PENELITIAN DAN PEMBAHASAN Gambaran Umum Sistem Pengendalian Produksi CV. Iswara Hasil Pengolahan Data Wawancara dan Pengamatan Langsung Kuesioner Analisis Hasil Pengolahan Data Sistem Pengendalian Produksi dan Pencapaian Efektivitas Produksi...71 BAB V SIMPULAN DAN SARAN Simpulan Saran...75 xi
6 DAFTAR PUSTAKA.77 LAMPIRAN 78 DAFTAR RIWAYAT HIDUP PENULIS (CURRICULUM VITAE).86 xi
7 DAFTAR GAMBAR Halaman Gambar 1 Struktur Organisasi CV. Iswara..49 Gambar 2 Alur Proses Produksi CV. Iswara..62 xiii
8 DAFTAR TABEL Halaman Tabel 1 Interpretasi presentase 56 xiv
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ABSTRAK Karyawan merupakan salah satu sumber daya utama pada perusahaan yang perlu diperhatikan kinerjanya dalam rangka meningkatkan kemampuan perusahaan untuk bersaing pada era globalisasi ini. Kinerja
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ABSTRACT PT. Dirado is the manufacturer with specialization in yarn finishing service. There is a problem experienced by business a production process of Double Winder Pirn (DWP) machine that delaying
ABSTRAK. Kata Kunci: harga pokok produksi, full costing, variable costing
ABSTRAK PT. Panca Mitra Sandang Indah merupakan perusahaan yang bergerak di bidang tekstil, yaitu perusahaan yang mengolah benang menjadi kain, dengan motif mencari keuntungan. Harga pokok produksi adalah
ABSTRACT. Keywords: motivation of employee s work, effectiveness of incentive compensation. vii. Universitas Kristen Maranatha
ABSTRACT Incentive compensation is an instrument to motivate employee s work in a company. Employee is one of the important factors who determine the success of a company. To obtain good and high quality
ABSTRACT. Keywords: capital budgeting, investment, expansion, payback period, net present value, internal rate of return UNIVERSITAS KRISTEN MARANATHA
vi ABSTRACT Companies are often faced with opportunities to make investments in assetss.the investment consists of two: long term investments and short term investments. One of the long term investment
ABSTRACT. : Inventory, EPQ, Cost Efficiency. Universitas Kristen Maranatha
ABSTRACT In today s era of globalization, companies are required to deal witk the increasingly tight competition. Various efforts were to be done in order to achieve maximum results. It can be either the
ABSTRACT. Keywords: stock price, stock split, trading volume. Universitas Kristen Maranatha
ABSTRACT Companies that have go public listed in the add funds of operations can be obtained through the sale of shares to investors. Stock prices are too low often means that the company have less good
ABSTRAK. Kata kunci: kepuasan kerja dan loyalitas karyawan. Universitas Kristen Maranatha
ABSTRAK Transportasi merupakan hal yang paling penting bagi masyarakat jaman sekarang, mulai dari transportasi air, transportasi udara, maupun transportasi darat. Karena kebutuhan tersebut banyak perusahaan-perusahaan
ABSTRACT. Key Words: Total Quality Management, financial performance, return on assets, champion. Universitas Kristen Maranatha
ABSTRACT In an increasingly competitive business environment, every company is required to be able to participate in the competition, including manufacturing companies. Customer satisfaction and product
Abstrak ABSTRAK. Kata kunci: penjualan konsinyasi, consignee, lingkungan internal, lingkungan eksternal, sistem informasi akuntansi.
Abstrak ABSTRAK Perubahan lingkungan bisnis dapat terjadi setiap saat. Perubahan lingkungan bisnis ini dapat berasal dari lingkungan internal perusahaan maupun dari lingkungan eksternal perusahaan. Namun
ABSTRACT. Keywords: Tax Planning, Income Tax. vii. Universitas Kristen Maranatha
ABSTRACT The purpose of this research is to examine the difference of income tax before and after tax planning applied. This research uses descriptive method with paired sample t-test analysis. Data are
ABSTRACT. Keywords : Total Quality Management (TQM), Productivity Efficiency. vii. Universitas Kristen Maranatha
ABSTRACT Total Quality Management (TQM) is concept be result of idea of the expert. Their idea bring revolution of business towards which more onward. The concept has many applied in various business organization,
ABSTRACT. Keyword : Accounting Information Syatem Sales, Internal Control. vii. Universitas Kristen Maranatha
ABSTRACT Each organization will maintain all assets at her disposal to avoid the occurance of looses, fraud, theft, and all other illegal acts. One way to prevent all these things is to make the internal
Kata-kata kunci : Informasi akuntansi penuh, harga jual, biaya produksi, cost plus pricing, full costing.
ABSTRAK Salah satu tolak ukur kemajuan perusahaan adalah tercapainya tingkat keuntungan yang optimal, besar kecilnya keuntungan tersebut berdasarkan harga jual produk. Harga jual merupakan salah satu faktor
ABSTRACT. Keywords: Budgeting, Variance, Controlling, Performance. vii. Universitas Kristen Maranatha
ABSTRACT Along with globalization era, each company is asked to preserve their company existence. Appearances of competitor in business activity make treat to company existence. Base on this situation