ABSTRACT. Keywords: The cost of quality, Profitability. viii Universitas Kristen Maranatha
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- Leony Hartanti Pranata
- 7 tahun lalu
- Tontonan:
Transkripsi
1 ABSTRACT The development at this time rapidly growing business that certainly had an impact on the economic development in Indonesia. In order to be competitive, the company's products should have advantages in terms of quality, price, and the things that distinguishes the company's products with other products. To achieve a quality product, the company should always conduct supervision and improvement of the quality of the final product in order to obtain optimal results. In producing a quality product, companies need to implement quality control program. The purpose of this study was to determine the role of the cost of quality in improving the profitability of the company by applying the cost of quality. This research was conducted by classifying costs into the cost of quality as well as its role in improving profitability. The research method used by writer is descriptive method with data collection techniques of observation and interviews. From the results of this research is that PT X has been doing quality control well enough, but can not be said to be optimal. Profitability PT X is said to be optimal if the cost of control and the cost of failure to reach 0,5%, while the current cost of control exceeds 0,5%,specifically 0,628 % and 0,697 %, and the cost of failure to reach 0,292 % and 0,127 %. In order to control costs and the cost of failure to reach 0,5%, then some of the costs should be diverted to increase the other costs. Keywords: The cost of quality, Profitability viii
2 ABSTRAK Perkembangan dunia usaha yang semakin pesat saat ini tentunya membawa pengaruh terhadap perkembangan ekonomi di Indonesia. Agar dapat bersaing, produk perusahaan harus memiliki keunggulan dari segi kualitas, harga, dan hal yang membedakan produk perusahaan dengan produk lainnya. Untuk mencapai produk yang berkualitas, perusahaan harus selalu melakukan pengawasan dan peningkatan terhadap kualitas produknya agar memperoleh hasil akhir yang optimal. Dalam menghasilkan produk yang berkualitas, perusahaan perlu melaksanakan program pengendalian kualitas. Tujuan dari penelitian ini adalah untuk mengetahui peranan biaya kualitas dalam meningkatkan profitabilitas perusahaan dengan cara menerapkan biaya kualitas. Penelitian ini dilakukan dengan cara mengklasifikasikan biaya-biaya ke dalam biaya kualitas serta peranannya dalam meningkatkan profitabilitas. Metode penelitian yang digunakan penulis adalah metode deskriptif dengan teknik pengumpulan data observasi dan wawancara. Dari hasil penelitian dapat diketahui bahwa PT X telah melakukan pengendalian kualitas dengan cukup baik, akan tetapi belum dapat dikatakan optimal. Profitabilitas PT X dikatakan optimal apabila biaya pengendalian serta biaya kegagalan sebesar 0,5%, sementara saat ini biaya pengendalian PT X melebihi 0,5%, yaitu 0,628 % dan 0,697 % dan biaya kegagalannya hanya mencapai 0,292 % dan 0,127 %. Agar biaya pengendalian dan biaya kegagalan dapat mencapai 0,5 %, maka beberapa biaya harus dialihkan untuk menambah biaya lainnya. Kata-kata kunci: Biaya kualitas, Profitabilitas ix
3 DAFTAR ISI Halaman HALAMAN JUDUL... HALAMAN PENGESAHAN... i ii SURAT PERNYATAAN KEASLIAN SKRIPSI... iii KATA PENGANTAR... iv ABSTRACT... vii ABSTRAK... viii DAFTAR ISI... ix DAFTAR GAMBAR... xii DAFTAR TABEL... xiii DAFTAR LAMPIRAN... xiv BAB I PENDAHULUAN Latar Belakang Identifikasi Masalah Maksud dan Tujuan Penelitian Kegunaan Penelitian... 5 BAB II KAJIAN PUSTAKA DAN KERANGKA PEMIKIRAN Kajian Pustaka... 7 x
4 Pengertian Biaya Penggolongan Biaya Pengertian Kualitas Pengertian Biaya Kualitas Pelaporan Biaya Kualitas Analisis Biaya Kualitas Pengendalian Biaya Kualitas Kelebihan dan Kelemahan Laporan Biaya Kualitas Profitabilitas Ukuran Profitabilitas Hubungan Biaya Kualitas dengan Profitabilitas Kerangka Pemikiran BAB III METODE PENELITIAN Objek Penelitian Struktur Organisasi PT X Tanggung Jawab dan Wewenang Metode Penelitian Jenis Penelitian Teknik Pengumpulan Data Jenis Data xi
5 BAB IV HASIL PENELITIAN DAN PEMBAHASAN Hasil Penelitian Sejarah Singkat Perusahaan Kegiatan Perusahaan Pembahasan Menyusun Laporan Biaya Kualitas Analisis Biaya Kualitas terhadap Profitabilitas PT X Peranan Biaya Kualitas terhadap Profitabilitas PT X BAB V SIMPULAN DAN SARAN Simpulan Saran DAFTAR PUSTAKA LAMPIRAN DAFTAR RIWAYAT HIDUP (CURRICULUM VITAE) xii
6 DAFTAR GAMBAR Halaman Gambar 1 Bagan Kerangka Pemikiran xiii
7 DAFTAR TABEL Halaman Tabel I Contoh Laporan Biaya Kualitas Tabel II Struktur Laporan Biaya Kualitas PT X Tahun 2011 dan Tabel III Persentase Komponen Biaya Kualitas Tabel IV Laporan Laba Rugi PT X Tabel V Perbandingan Biaya Kualitas dengan Profitabilitas PT X Tabel VI Persentase Biaya Kualitas Per Tahun xiv
8 DAFTAR LAMPIRAN Halaman Lampiran A Struktur Organisasi PT X xv
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ABSTRACT. vii. Universitas Kristen Maranatha
ABSTRACT In the face of increasingly competitive business environment, requires the use of performance measurement methods that can assess overall company performance. In this case, the method can be used
EVALUASI PENENTUAN HARGA POKOK PRODUKSI DENGAN METODE HARGA POKOK PROSES PADA CV. STARPLAS
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ABSTRACT. Keywords: Audit Report Lag, Type of Industry, Company Age, Audit Opinion, Public Accounting Firm Reputation
ABSTRACT The financial statements are very important in making economic decisions. One of the qualitative characteristics of the financial statements is relevance that can be assessed from the timeliness
PENERAPAN TQM DALAM MENINGKATKAN PRODUKTIVITAS DAN PROFITABILITAS OLEH: LILIANA SIMON
PENERAPAN TQM DALAM MENINGKATKAN PRODUKTIVITAS DAN PROFITABILITAS OLEH: LILIANA SIMON 3203006029 JURUSAN AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS KATOLIK WIDYA MANDALA SURABAYA 2009 PENERAPAN TQM DALAM MENINGKATKAN
ABSTRACT. Keywords: auditing, internal, control, inventory, raw, material. vii. Universitas Kristen Maranatha
ABSTRACT Every company has its own purpose in maintaining its activities. To reach that purpose, all companies have to control their activities and realize the importance of having good management and
PENGARUH PREVENTION COST, INTERNAL FAILURE COST, DAN EXTERNAL FAILURE COST
PENGARUH PREVENTION COST, INTERNAL FAILURE COST, DAN EXTERNAL FAILURE COST TERHADAP TINGKAT PROFITABILITAS (Studi pada PT. Ultrajaya Milk Industry & Trading Company Tbk) SKRIPSI Untuk memenuhi salah satu
ABSTRACT. Keywords: inventory, PSAK 14 Revised 2008, initial recognition of raw material inventories, net realizable value.
ABSTRACT Inventory is one of the most active current assets used in operating activities of companies. The purpose of this research was to determine how the initial recognition of raw material inventories
ABSTRACT. THE ADVANTAGE OF MANAGEMENT CONTROL SYSTEM TO INCREASE EMPLOYEE WORK PERFORMANCE (case study at PT. KAI, Bandung)
ABSTRACT THE ADVANTAGE OF MANAGEMENT CONTROL SYSTEM TO INCREASE EMPLOYEE WORK PERFORMANCE (case study at PT. KAI, Bandung) An organization comprises a group of people working together to achieve certain
ABSTRACT. Keywords: Just In Time (JIT), Total Quality Management (TQM), and Cost of Production. vii
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
ABSTRACT. Keywords : Activity Based Costing and Traditional Method. vii. Universitas Kristen Maranatha
ABSTRACT This research is conducted to know the comparation traditional method with Activity based costing about cost products at PD Pasir Kaliki Sosis & Baso. Activity Based Costing is a costing model
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
ABSTRACT. Key words: Differential Cost Analysis, Accept or Reject Special Order. Universitas Kristen Maranatha
ABSTRACT The accuracy of the calculation of production costs is very important because this increases the competitive power and is the basis for management considerations in decision making. In writing
ABSTRACT. Key words: profitability ratio, capital market ratio, Return on Equity, Price Earnings Ratio, and stock price
ABSTRACT Before doing stock investment, individual or organization must ensure that the investment is appropriate. There are many alternative ways to assess whether the selected stocks will provide a positive
ABSTRAK. Kata-kata kunci: harga jual, harga pokok produk, job order costing method, full costing, variable costing. Universitas Kristen Maranatha
ABSTRAK Dalam suatu perusahaan industri manufaktur, penetapan harga jual produk menjadi hal yang penting. Karena melalui penetapan harga jual, perusahaan dapat memperkirakan profit yang akan diperolehnya.