ABSTRACT. vii. Universitas Kristen Maranatha
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1 ABSTRACT On business environment which are very competitive make every company be accused for participate in competition include manufacture company. Decision making by manager show company competitiveness. This can improve volume production and raise company profit. One of decision making by manufacture is make or buy, manager can make decision in make or buy goods use relevant cost analysis. This research use production cost report and offer cost report from outside supplier who use relevant cost analysis. The main purpose of this research is to know relevant cost analysis in decision making or buy goods in home industry Mahkota. This study uses a cost analysis relevant to the process of testing. The results showed that the cost of making lower at Rp compared to the cost of buying from outside suppliers at Rp , Rp this difference affect the company's profits. Thus of the two alternatives, make or buy good company decided to make their own trade goods. Keyword: Relevant Cost, Decision Making, Make or Buy Decisions vii
2 ABSTRAK Dalam lingkungan bisnis yang semakin kompetitif ini, setiap perusahaan dituntut untuk dapat ikut serta dalam persaingan, termasuk perusahaan manufaktur. Pengambilan keputusan yang diambil oleh seorang manajer menentukan daya saing bagi perusahaan. Hal ini dapat meningkatkan volume produksi dan meningkatkan keuntungan perusahaan. Salah satu pengambilan keputusan dalam perusahaan manufaktur adalah membuat atau membeli suatu barang dagang. Menggunakan bantuan analisis biaya relevan seorang manajer dapat membuat keputusan untuk alternatif membuat atau membeli barang dagang. Penelitian ini menggunakan laporan biaya produksi dan laporan biaya penawaran barang dagang dari pemasok luar yang dianalisis menggunakan analisis biaya relevan. Tujuan penelitian ini adalah untuk mengetahui analisis biaya relevan dalam pengambilan keputusan membuat atau membeli barang dagang di home industry Mahkota. Penelitian ini menggunakan analisis biaya relevan untuk proses pengujiannya. Hasil penelitian menunjukan bahwa biaya membuat lebih rendah sebesar Rp dibandingkan dengan biaya membeli dari pemasok luar sebesar Rp , selisih Rp ini mempengaruhi keuntungan perusahaan. Dengan demikian dari kedua alternatif, membuat atau membeli barang dagang perusahaan memutuskan untuk membuat sendiri barang dagangnya. Kata- kata kunci: Biaya relevan, Pengambilan Keputusan, Membuat atau Membeli viii
3 DAFTAR ISI HALAMAN JUDUL...i HALAMAN PENGESAHAN...ii SURAT PENGESAHAN KEASLIAN SKRIPSI...iii KATA PENGANTAR... iv ABSTRACT... vii ABSTRAK... viii DAFTAR ISI... ix DAFTAR TABEL... xi DAFTAR LAMPIRAN... xii BAB I PENDAHULUAN Latar Belakang Identifikasi Masalah Tujuan dan Maksud Penelitian Kegunaan penelitian... 5 BAB II KAJIAN PUSTAKA DAN KERANGKA PEMIKIRAN Kajian Pustaka Perusahaan Manufaktur Pengambilan Keputusan Pengertian Pengambilan Keputusan Tujuan Pengambilan Keputusan Taktis... 8 ix
4 2.1.3 Biaya Relevan (Relevant Cost) Pengertian Biaya Penggolongan biaya Pengertian Relevan Pengertian Biaya Relevan Membuat atau Membeli Kerangka Pemikiran BAB III METODE PENELITIAN Objek Penelitian Peranan dan Tanggung Jawab Metode Penelitian Teknik Pengumpulan Data Metode Analisis Penarikan Simpulan BAB IV HASIL PENELITIAN DAN PEMBAHASAN Hasil Penelitian Gambaran Umum Perusahaan Deskripsi Hasil Penelitian Pembahasan Perhitungan Analisis Biaya Relevan BAB V SIMPULAN DAN SARAN Simpulan Saran Daftar Pustaka LAMPIRAN x
5 DAFTAR TABEL Tabel I Laporan Biaya Produksi Dalam Satu Bulan Tabel II Penawaran Dari Pemasok Luar Tabel III Perhitungan Analisis Biaya Relevan xi
6 DAFTAR LAMPIRAN LAMPIRAN A...35 xii
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
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: Relevant Cost Information, and Short-Term Decision Making by Manager, Cost Production. vi Universitas Kristen Maranatha
ABSTRACT Relevant cost information is very important in a company, because such information can help management in decision making effective and efficient, and can reduce the risk of choosing an alternative
ABSTRACT. Keywords: accounting information systems, and cash selling. vii. Universitas Kristen Maranatha
ABSTRACT One of the most important activity of the company is selling and it is the central point for the company. Selling activities are useful to obtain the optimal profit to improve company performance
ABSTRACT. Keywords: Relevant costs, accept or reject special order. vii
ABSTRACT PT.DALIATEX KUSUMA is a company engaged in the garment industry. Today many companies are engaged in the same field so competition between companies is getting tight, so any opportunity that comes
ABSTRACT. Keywords : Standard cost, production cost, efficiency. vii. Universitas Kristen Maranatha
ABSTRACT In today's business world of competition that occurs increasingly stringent among existing companies, especially the kind of company. This makes the manufacturing companies trying to create an
ABSTRACT. vii Universitas Kristen Maranatha
ABSTRACT PT.ALENATEX is a company engaged in the garment industry. Today many companies are engaged in the same field so competition between companies is getting tight, so any opportunity that comes is
ABSTRACT. Keywords: Cost-volume-profit analysis, BEP, Planning profit, Cost, Sales volume, Sales price. Universitas Kristen Maranatha
ABSTRACT Tight competition made manager s company trying to defend their business activities. The measurement which is often uses to value management successful or not is profit. Profit influenced by sales
ABSTRAK. Kata kunci: Pengendalian Persediaan, Model Probabilistik, Metode Q, Biaya Total Persediaan. viii. Universitas Kristen Maranatha
ABSTRAK PT.X merupakan perusahaan yang bergerak dalam bidang home industry yang membuat karpet. Produk karpet yang dibuat oleh PT.X mempunyai 3 bahan utama yaitu busa, kain, rafsur, dan kain alas. Pada
Jurnal Cendekia Vol 11 No 3 Sept 2013 ISSN
ANALISIS BIAYA RELEVAN DALAM PENGAMBILAN KEPUTUSAN MEMBUAT ATAU MEMBELI SUATU PRODUK (Studi Kasus Pada PT. Kuroma Engineering Sidoarjo) Oleh: Ninik Anggraini ABSTRAK Obyek yang digunakan dalam penelitian
ABSTRACT. Keywords: Relevant Costs, Accept Or Reject Special Order. vii
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ABSTRACT This study was conducted in the Home Industries Essien Bandung. The purpose of this study was to determine the factors that must be considered by management to accept or reject a special order,
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ABSTRACT. vii. Universitas Kristen Maranatha
ABSTRACT An increasingly competitive manufacturing industry has demanded the competitors efforts to continue to strive for the best performance results. To achieve this, the company requires a control
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ABSTRACT Yuken Karya Mas is a business home industry in the services sector the production of cloth. The business is located at kutawaringin industrial park, Cimahi. Some of the one conducted in the cloth
ABSTRACT. Key words : relevant cost, accept or reject special order. Universitas Kristen Maranatha
ABSTRACT This study is a case study conducted at PT. X with the aim to find out how the application of relevant cost analysis is used as the basis for consideration of decision making to accept or reject
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ABSTRAK GAMBARAN PENGETAHUAN DAN PERILAKU KARYAWAN LAPANGAN PERUSAHAAN LISTRIK NEGARA (PLN) BANDUNG TERHADAP KESELAMATAN DAN KECELAKAAN KERJA 2010
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ABSTRACT. Keywords: Total Quality Management, quality costs. Universitas Kristen Maranatha
ABSTRACT Increasingly fierce competition in the herbal medicine industry making the company must improve the quality of their products. In the the traditional view increased quality means increased costs.
ABSTRACT. Keywords : joint costing, product cost per unit, joint cost allocation method. viii. Universitas Kristen Maranatha
ABSTRACT In manufacturing companies, information on production cost and product cost per unit is very important in decision making by management. To be able to produce information about the company's production
ABSTRACT. Keywords: Standard cost, and cost production control. vii
ABSTRACT This study used descriptive and varians analysis method. The purpose was to analyze the use of standard costs in increasing production cost control in bakery X. The methods that management can
DAFTAR ISI. HALAMAN JUDUL... i. HALAMAN PENGESAHAN... ii. SURAT PERNYATAAN KEASLIAN SKRIPSI... iii. PERNYATAAN PUBLIKASI LAPORAN PENELITIAN...
ABSTRACT The purpose of this study is to examine the effect of characteristics of management accounting information system on managerial performance performed on Bandung and Jakarta state-owned companies.
ANALISIS SISTEM INFORMASI AKUNTANSI SIKLUS PENGUPAHAN UNTUK MENINGKATKAN PENGENDALIAN INTERNAL PADA PERUSAHAAN PENGOLAHAN KAYU
ANALISIS SISTEM INFORMASI AKUNTANSI SIKLUS PENGUPAHAN UNTUK MENINGKATKAN PENGENDALIAN INTERNAL PADA PERUSAHAAN PENGOLAHAN KAYU OLEH: HELENA FEBRIANTI WIBOWO 3203013068 JURUSAN AKUNTANSI FAKULTAS BISNIS
Abstraksi. Universitas Kristen Maranatha
vi Abstraksi This Top Sales, Contribution, and Productivity Searching Application has been made for Toserba X management system in order to increase the accuration of any decisions in selling and buying
ABSTRAK. Kata kunci: Pengembangan produk baru, yogurt, jenis produk, bentuk produk, strategi pemasaran, gagasan produk, harga produk.
ABSTRAK Dalam dunia bisnis sering kali perusahaan mengalami persaingan, oleh kerena itu setiap perusahaan dapat melakukan pengembangan produk baru untuk mempertahankan pasar dan meningkatkan pertumbuhan
Keywords: Goal-Setting Process, System Award, Achievement
ABSTRACT Process in achieving corporate goals is the responsibility of every individual in the company. There are three factors that help limit the development of the concept of goal setting. First, the
ABSTRACT. Keywords: brand image, country of origin, and buying interest
ABSTRACT The purpose of this study was to see whether the brand image and the country of origin affect consumer buying interest on Toyota, Kia and Ford. This research uses explanatory causal research.
ABSTRACT. Keyword: Estimated Cost, Production Cost Control. vii. Universitas Kristen Maranatha
ABSTRACT In this research, the author wants to know how big a role in controlling the cost of production is. This research was conducted on a certain CV in Sukabumi area from September 11th, 2009 to November
EVALUASI SIKLUS PRODUKSI DALAM RANGKA PERBAIKAN PROSES DOKUMENTASI DAN PELAPORAN DI PT X SURABAYA OLEH: MEVILIA
EVALUASI SIKLUS PRODUKSI DALAM RANGKA PERBAIKAN PROSES DOKUMENTASI DAN PELAPORAN DI PT X SURABAYA OLEH: MEVILIA 3203005140 JURUSAN AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS KATOLIK WIDYA MANDALA SURABAYA
ABSTRAKSI. sebagainya, sehingga proses dapat dilaksanakan dengan biaya yang minimum. Perusahaan PT ORIENTAL merupakan sebuah perusahaan yang bergerak
ABSTRAKSI Dengan semakin tingginya persaingan dunia industri celup kain, setiap perusahaan dituntut untuk dapat mempertahankan kelangsungan hidupnya dengan cara menjaga efisiensinya guna dapat bersaing
ABSTRACK. Keywords: Activity-based costing system, Mark-up. Universitas Kristen Maranatha
ABSTRACK Industry competition lately become increasingly stringent. Therefore, a company requires high competitiveness to maintain the continuity of the industry. Appropriate cost calculation method is
ABSTRACT. Key words: differential accounting, net present value method (NPV), payback period method, decision making. Universitas Kristen Maranatha
ABSTRACT The purpose of this research is to know how much important the differential accounting have a role for making a desicion. This research is talking about a printing company that have a problem
ABSTRAK. Kata kunci: Rasio Keuangan, Kinerja Keuangan. iv Universitas Kristen Maranatha
ABSTRAK Persaingan dunia bisnis yang semakin ketat menuntut setiap perusahaan untuk mengetahui informasi yang bermanfaat untuk mengambil keputusan yang tepat. Laporan keuangan yang telah dianalisis akan
Keywords: Environmental Cost, Quality Products, CSR (Corporate Social Responsibility), and Corporate Innovation.
ABSTRACT At the moment competition of current market make the companies must have a creative power with be promoted quality. Beside innovation, the companies too must have interaction to environment, because
ABSTRACT. Universitas Kristen Maranatha
ABSTRACT The purpose of this research is first, knowing the application of accounting information systems of credit sales at the company by comparing the company's credit sales procedure with the existing
vii Universitas Kristen Maranatha
ABSTRAK Komitmen organisasional merupakan faktor penting bagi setiap karyawan agar dapat loyal pada suatu perusahaan. Perusahaan yang memiliki karyawan yang berkomitmen terhadap perusahaannya akan dapat
ABSTRAK. Kata Kunci: Perputaran Modal Kerja, Perputaran Persediaan, Perputaran Piutang, Leverage, Profitabilitas. Universitas Kristen Maranatha
ABSTRAK Profitabilitas adalah kemampuan perusahaan memperoleh laba dalam hubungannya dengan penjualan, total aktiva maupun modal sendiri. Banyak faktor-faktor yang dapat mempengaruhi profitabilitas, beberapa
ABSTRAK. Kata-kata kunci: biaya kualitas, biaya pencegahan, biaya penilaian, biaya kegagalan internal, biaya kegagalan eksternal, produk rusak
ABSTRAK Persaingan menuntut setiap perusahaan yang menghasilkan barang atau jasa berlomba-lomba memperbaiki kualitas produk untuk memenuhi keinginan dan kebutuhan pelanggannya serta terhindar dari kualitas
Chapter 6 Informasi yang Relevan dan Pengambilan Keputusan: Keputusan Produksi
Chapter 6 Informasi yang Relevan dan Pengambilan Keputusan: Keputusan Produksi [ 2002 Prentice Hall Business Publishing, Introduction to Management Accounting 12/e, Horngren/Sundem/Stratton] Tujuan Pembelajaran-1:
ABSTRAK. Kata Kunci: Store Atmosphere, Keputusan pembelian
ABSTRAK Semua perusahaan Selalu berusaha untuk memenangkan persaingan. Dalam rangka memenangkan persaingan tentu perusahaan bukan hanya dapat mempertahankan konsumen yang ada melainkan dapat menarik konsumen