ABSTRACT. Keywords: Just In Time (JIT), Total Quality Management (TQM), and Cost of Production. vii
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1 ABSTRACT In order to make production costs more efficient, need a control in the production process for press a waste and extravagance that occured. In that way, can press cost of goods sold without decrease a product quality and a product will be finish appropriate with the time. An extravagance can be decrease with applied Just In Time system and Total Quality Management system. In this research use a primary data the form sub data that obtained directly from the resource. A sample data used is snacks factory Bolu & Snack RIBUT during 2009 until This research use analytical techniques Wilcoxon Match Test and a help from SPSS program 20.0 that purposed to examined the effect of Just In Time system and Total Quality Management system for make the cost efficiently. The result from this research prove Just In Time system And Total Quality Management system have a significant influence for make the cost efficiently. It also known that Just In Time system and Total Quality Management system can decrease production cost in a year Rp ,00 and a remainder is the other factor that derived from outside the research variable. Keywords: Just In Time (JIT), Total Quality Management (TQM), and Cost of Production vii
2 ABSTRAK Dalam rangka mengefisiensikan biaya produksi perusahaan, diperlukan pengendalian dalam proses produksi untuk mengurangi pemborosan yang mungkin terjadi. Dengan cara demikian, harga pokok produksi dapat ditekan tanpa mengurangi kualitas produk yang dihasilkan serta dapat diselesaikan dalam jangka waktu yang telah ditentukan. Pemborosan tersebut dapat dikurangi dengan menerapkan sistem Just In Time dan Total Quality Management. Penelitian ini menggunakan data primer, yang berupa sub data yang diperoleh secara langsung dari narasumbernya. Sampel data yang digunakan adalah biaya produksi dari perusahaan makanan ringan yaitu Perusahaan Bolu & Snack Ribut selama tahun 2009 sampai dengan Penelitian ini menggunakan teknik analisis Wilcoxon Match Test dengan bantuan program SPSS Versi 20.0 yang bertujuan untuk menguji pengaruh sistem Just In Time dan Total Quality Management dalam mengefisiensikan biaya produksi. Hasil penelitian ini menunjukkan bahwa sistem Just In Time dan Total Quality Management berpengaruh signifikan dalam mengefisiensikan biaya produksi. Selain itu, juga diketahui bahwa sistem Just In Time dan Total Quality Management dapat menurunkan biaya produksi dalam jangka waktu 1 tahun sebesar Rp ,- sedangkan sisanya dipengaruhi oleh faktor-faktor lain yang berasal dari luar variabel yang diteliti. Kata kunci : Just In Time (JIT), Total Quality Management (TQM), dan Biaya Produksi. 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 DAFTAR LAMPIRAN... xv BAB I PENDAHULUAN Latar belakang penelitian Identifikasi masalah Tujuan dan kegunaan penelitian Manfaat penelitian... 6 BAB II TINJAUAN PUSTAKA Landasan Teori Sistem Just In Time Pengertian dan konsep Just In Time Sifat dasar Just In Time... 9 i x
4 Daftar Isi x Elemen Just In Time Manfaat Just In Time Tujuan implementasi Just In Time Prinsip Just In Time dalam penghematan biaya Penerapan sistem Just In Time Sistem pembelian Just In Time Sistem produksi Just In Time Pengukuran efisiensi dalam sistem Just In Time Konsep Total Quality Management Pengertian TQM Elemen pendukung dalam TQM Elemen kunci TQM Biaya produksi Pengertian biaya produksi Unsur-unsur biaya produksi Biaya bahan langsung Biaya tenaga kerja langsung Biaya produksi tidak langsung Kerangka pemikiran Skema kerangka pemikiran BAB III METODOLOGI PENELITIAN Definisi operasional Teknik penentuan populasi dan sampel Universitas Kristen Maranatha
5 Daftar Isi xi 3.3. Teknik pengumpulan data Jenis data Sumber data Pengumpulan data Uji hipotesis Langkah-langkah penelitian BAB IV HASIL PENELITIAN DAN PEMBAHASAN Deskripsi objek penelitian Sejarah singkat perusahaan Struktur organisasi Uraian tugas Proses produksi pada Perusahaan Bolu & Snack Ribut Deskripsi hasil penelitian Just In Time (JIT) Total Quality Management (TQM) Pengujian hipotesis komparatif Pembahasan Keterbatasan penelitian BAB V KESIMPULAN DAN SARAN Kesimpulan Saran Universitas Kristen Maranatha
6 DAFTAR GAMBAR Halaman Gambar 2.1 Skema Kerangka Pemikiran Gambar 4.1 Bagan Struktur Organisasi Gambar 4.2 Bagan Proses Produksi xiii
7 DAFTAR TABEL Halaman Tabel I Tabel Penelitian Terdahulu Tabel II Total Annual Relevant Cost Tahun Tabel III Total Annual Relevant Cost Tahun Tabel IV Total Annual Relevant Cost Tahun Tabel V Perbandingan Total Annual Relevant Cost ( ) Tabel VI Perhitungan Finished Goods Tahun Tabel VII Descriptive Statistics Tabel VIII Ranks Tabel IX Test Statistics xiv
8 DAFTAR LAMPIRAN Halaman Lampiran A Kuesioner Just In Time Lampiran B Olah Data SPSS xv
9 Daftar Isi xii DAFTAR PUSTAKA LAMPIRAN DAFTAR RIWAYAT HIDUP PENULIS Universitas Kristen Maranatha
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ABSTRACT. Key words: Relevant Cost Information, and Short-Term Decision Making by Manager, Cost Production. vi Universitas Kristen Maranatha
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ABSTRACT. vii. Universitas Kristen Maranatha
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ABSTRACT. vii. Universitas Kristen Maranatha
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Universitas Kristen Maranatha
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ABSTRACT. Universitas Kristen Maranatha
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ABSTRACT. viii. Universitas Kristen Maranatha
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ABSTRACT. vii Universitas Kristen Maranatha
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ABSTRACT. vi Universitas Kristen Maranatha
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ABSTRAK. Program Magister Psikologi iv Universitas Kristen Maranatha
ABSTRAK Judul penelitian ini adalah Perancangan dan Uji Coba Modul Achievement Motivation Training untuk Meningkatkan Motivasi Berprestasi Dalam Bekerja pada Karyawan Produksi Level Pelaksana di PT X Farmasi
ABSTRACT. Key words: Job order costing method. vii. Universitas Kristen Maranatha
ABSTRACT Determining the cost of production can be determined by an effective and efficient when companies apply cost of production is the right way. There are two methods to determine and collect the
TIME MANAGEMENT, COST MANAGEMENT, QUALITY OF INFORMATION EFFECT
PENGARUH PENERAPAN HRIS (Human Resources Information System) TERHADAP TIME MANAGEMENT, COST MANAGEMENT, QUALITY OF INFORMATION EFFECT DAN MANAGERIAL SATISFACTION (Studi Terhadap HRD Perusahaan di Jawa
BAB I PENDAHULUAN. Persaingan usaha dewasa ini ditandai dengan kemajuan di berbagai bidang
BAB I PENDAHULUAN 1.1 Latar Belakang Penelitian Persaingan usaha dewasa ini ditandai dengan kemajuan di berbagai bidang perekonomian serta perkembangan teknologi yang sangat cepat. Belum lagi sistem ekonomi
Keywords: Information Systems Salaries and Wages, Salaries and Wages Accuracy
ABSTRACT Payroll and remuneration systems is one of the largest and most important component in the accounting information system. Payroll and wage system must be designed to comply with government regulations
ABSTRAK. Kata-kata kunci: Gaya kepemimpinan, motivasi, disiplin kerja, dan kinerja manajerial. vii. Universitas Kristen Maranatha
ABSTRAK Dalam menjalankan suatu usaha, diperlukan sumber daya manusia sebagai peran aktif di dalam menjalankan proses manajemen. Maka dari itu diperlukannya seorang pemimpin yang handal, guna untuk mengendalikan
ABSTRAK. Kata kunci : Biaya kualitas, biaya pencegahan, biaya penilaian, biaya kegagalan internal, profitabilitas.
ABSTRAK Penelitian ini bertujuan untuk mengetahui perkembangan biaya kualitas dan profitabilitas pada perusahaan manufaktur, dan untuk mengetahui pengaruh biaya kualitas yang terdiri dari biaya pencegahan,
DAFTAR ISI. ABSTRAK... i. ABSTRACT... ii. KATA PENGANTAR... iii. DAFTAR ISI... v. DAFTAR TABEL... xi. DAFTAR GAMBAR... xiii. DAFTAR LAMPIRAN...
DAFTAR ISI LEMBAR PENGESAHAN ABSTRAK... i ABSTRACT... ii KATA PENGANTAR... iii DAFTAR ISI... v DAFTAR TABEL... xi DAFTAR GAMBAR... xiii DAFTAR LAMPIRAN... xiv BAB I PENDAHULUAN... 1 1.1 Latar Belakang
ABSTRACT. Keywords : Effectiveness, Contribution, Parking Tax, Local Taxes, and Local Revenue. viii
ABSTRACT Bandung is an attractive city for tourists to visit. The number of tourists that make the need for a lot of parking space also high. The development of tourism sector has an indication to increasing
ABSTRACT. The result of this study shows that the socialization of new job description doesn t enhance the level of work engagement in CV X Bandung
ABSTRAK Judul penelitian ini adalah Pengaruh Sosialisasi Job Description baru Terhadap Peningkatan Work Engagement (Studi Pada seluruh karyawan CV. X Bidang Industri Teknologi Informasi di kota Bandung).
ABSTRACT. Keywords: KAP reputation, tenure, audit opinion prior year, size, going-concern opinion
ABSTRACT This paper describes the influence of KAP reputation, tenure, audit opinion prior year, and the size of the client company on a going concern audit opinion. Audit opinion issued by the auditor
ABSTRAK. Kata kunci : sistem informasi akuntansi, enterprise resource planning, kualitas informasi akuntansi. vii
ABSTRAK Tujuan dari penelitian ini adalah untuk menjelaskan sistem enterprise resource planning yang diterapkan dan kualitas informasi akuntansi di PT Tirta Amarta Bottling Company. Dalam penelitian ini
ABSTRACT. Key words: internal audit, controlling, cost of good sold. vii. Universitas Kristen Maranatha
ABSTRACT Teh walini is a Subsidiary from PT.Perkebunan Nasional VIII; Bandung which is they job in manufacture, and in this case is production of tea. In this thesis, writer will be discussed about the
ABSTRACT. Key words: management control system, knowledge management, resource-based view theory. vii
ABSTRACT Knowledge has become one of the most important asset in organization in this information era, because knowledge has tremendous influence in determining the progress of an organization. This is
ABSTRAK. Universitas Kristen Maranatha
ABSTRAK Penelitian ini dilaksanakan untuk mengetahui derajat self-efficacy belief pada siswa kelas XI. Penelitian ini menggunakan metode deskriptif dengan teknik survey dan pengambilan data melalui kuesioner.
ABSTRAK. Kata-kata kunci: risiko pengendalian, sistem pengendalian intern, pengujian substantif atas saldo persediaan.
ABSTRAK Sistem persediaan yang sangat kompleks menuntut seorang auditor untuk mampu memahami sistem pengendalian intern yang diterapkan oleh klien. Dengan demikian, auditor dapat menetapkan resiko pengendalian