ABSTRAK. Universitas Kristen Maranatha
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- Yanti Kartawijaya
- 6 tahun lalu
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1 ABSTRAK Sistem pengendalian manajemen dalam persediaan bahan baku sangat penting bagi perusahaan untuk mengupayakan pemenuhan kebutuhan bahan baku agar tidak terlalu besar dan tidak terlalu kecil, terjamin kontinuitasnya, serta efektif dan efisien. Berdasarkan pemikiran diatas, maka penulis mencoba melakukan penelitian yang hasilnya dituangkan dalam skripsi dengan judul Peran sistem pengendalian manajemen dalam persediaan bahan baku terhadap efektivitas proses produksi. Objek penelitian ini dilaksanakan pada PT. PINDAD (Persero) dengan metode penelitian yang digunakan di dalam peneliian ini adalah metode deskriptif analitis yang dilakukan dengan cara mengumpulkan, mengolah dan menganalisis data untuk memberikan gambaran keadaan perusahaan yang sebenarnya dan memperjelas masalah-masalah yang diteliti. Data yang diperlukan diperoleh melalui penelitian kepustakaan untuk landasan teoritis yang digunakan sebagai bahan acuan dalam menganalisis data dan penelitian lapangan yang dilakukan dengan cara pengajuan kuesioner, dan wawancara dengan variabel independennya (varibel X) sistem pengendalian manajemen persediaan bahan baku dan variabel dependennya (variabel Y) yaitu efektivitas produksi Dari pengolahan data hasil penelitian, diperoleh nilai sebesar 81,05%. Hal tersebut menunjukkan bahwa hipotesis yang dikemukan penulis dapat diterima, di mana pada PT.PINDAD (persero) pengendalian manajemen dalam penyediaan bahan baku sangat berperan dalam menunjang efektivitas produksi. Hal ini didukung dengan terpenuhinya unsur-unsur pengendalian manajemen serta terpenuhinya unsur-unsur efektivitas produksi i
2 ABSTRACT Management control systems in an inventory of raw materials is very important for companies to find out their needs, so as not to be too big and not too little, guaranteed continuity, as well as efficient and effective. On the basis of the above ideas, the author tries to make the results of the research presented in a dissertation on "the role of management control systems in an inventory of raw materials on the efficiency of the production process ". The purpose of the research conducted in pt. PINDAD (Persero) with the research methods used in this peneliian descriptive analytical method is done by collecting, processing and analysing data in order to ensure the picture of the actual state of the company and to clarify the questions under examination. The required data obtained through the research literature for theoretical foundation is used as a reference in analyzing the data and field research conducted by the submission of questionnaires, and interviews with the independent variable (variable X) system of inventory management control of raw materials and the dependent variable (Y) the effectiveness of production. According to the results of the studies, the values obtained 81.05%. This shows that the hypothesis that the author acceptable, where PT.PINDAD (Persero) managerial control in the supply of raw materials plays an important role in maintaining production efficiency. ii
3 DAFTAR ISI ABSTRAK... KATA PENGANTAR... DAFTAR ISI... DAFTAR TABEL... DAFTAR LAMPIRAN... i ii vi xi xii BAB I PENDAHULUAN 1.1 Latar Belakang Penelitian Identifikasi Masalah Tujuan Penelitian Kegunaan Hasil Penelitian Kerangka Pemikiran Metode Penelitian Lokasi Dan Waktu Penelitian BAB II TINJAUAN PUSTAKA 2.1 Peranan Sistem Pengendalian Manajemen Pengertian Peranan vi
4 2.2 Sistem Pengendalian Manajemen Konsep Konsep Pokok Pengendalian Manajemen Sistem Pengendalian Manajemen Definisi Sistem Pengendalian Manajemen Persediaan Pengertian Persediaan Klasifikasi Persediaan Sistem Pencatatan Persediaan Metode Penilaian Persediaan Manfaat Perusahaan Mengadakan Persediaan Pengelolaan Persediaan Perencanaan Persediaan Pengendalian Persediaan Prasyarat Pengelolaan Persediaan Efektif Manfaat Pengelolaan Persediaan Efektif Efektivitas Produksi Hubungan Antara Pengendalian Persediaan Bahan Baku dengan Efektivitas Produksi 45 vii
5 BAB III OBJEK DAN METODE PENELITIAN 3.1 Objek Penelitian Latar Belakang dan Sejarah Perusahaan Visi dan Misi Perusahaan Maksud dan Tujuan Perusahaan Kegiatan Usaha PT. PINDAD (Persero) Struktur Organisasi dan Uraian Tugas PT. PINDAD (Persero) Metode Penelitian Jenis Data Teknik Pengumpulan Data Operasional Variabel Variabel dan Skala Pengukuran Analisis Pengujian Hipotesis Penarikan Kesimpulan BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1 Hasil Penelitian Aktivitas Produksi Proses Produksi Pelaksanaan Pengendalian Manajemen Persediaan viii
6 4.2.1 Penyusunan Program Penyusunan Anggaran Pelaksanaan dan Pengukuran Pelaporan dan Analisis Analisis Efektivitas Sistem Pengendalian Manajemen Persediaan Efektivitas Kegiatan Produksi Pembahasan Peranan Pengendalian Manajemen Persediaan Guna Menunjang Efektivitas Produksi Pengujian Hipotesis Analisis Deskriptif Kualitatif Analisis Statistik Kesimpulan Hipotesis 86 BAB V KESIMPULAN DAN SARAN 5.1 Kesimpulan Saran DAFTAR PUSTAKA ix
7 DAFTAR TABEL Tabel 1. Penetapan Indikator Variabel Independen Tabel 2. Penetapan Indikator Variabel Dependen Tabel 3. Annual Operation Procedure Januari Tabel 4. Hasil Penjualan Produk Tabel 5. Anggaran dan Realisasi Produksi Tabel 6. Pengendalian Manajemen Persediaan Bahan Baku Tabel 7. Peran Sistem Pengendalian Manajemen dalam Persediaan Bahan Baku Guna Menunjang Efektivitas Produksi x
8 DAFTAR LAMPIRAN A. Struktur Organisasi PT. PINDAD (Persero) B. Laporan Penjualan Departemen Pemesinan PT.PINDAD (Persero) C. Data Persediaan Bahan Baku (Bill of Material) pada Mesin Las Tabung LPG Departemen Pemesinan PT.PINDAD (Persero) D. Sistem Persediaan Bahan Baku atau Flow Chart Mesin Las Tabung LPG E. Kuesioner Penelitian xi
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ABSTRAK PERANAN PENGENDALIAN KAS DALAM MENDUKUNG KETEPATAN PENERIMAAN KAS
ABSTRAK PERANAN PENGENDALIAN KAS DALAM MENDUKUNG KETEPATAN PENERIMAAN KAS Pengendalian atas penerimaan kas akan membantu perusahaan untuk mencapai tingkat penerimaan kas sesuai dengan yang diharapkan,
ABSTRAK. Kata kunci : Pengendalian Kualitas, peta kendali u, diagram sebab akibat, kulit. Universitas Kristen Maranatha. vii
ABSTRAK Perusahaan-perusahaan di Indonesia dihadapkan dengan persaingan global, dimana semua perusahaan bersaing untuk menjadi yang terbaik. Untuk memenangkan persaingan ini, semua perusahaan harus memperhatikan
ABSTRAK. Kata kunci : sumber daya manusia, tenaga kerja, sistem pengendalian manajemen, pengendalian Internal, kinerja. Universitas Kristen Maranatha
ABSTRAK Sumber daya manusia sangat penting artinya di dalam menentukan kelangsungan hidup suatu perusahaan, Oleh karena itu selalu diperhatikan agar kelancaran jalannya perusahaan tetap terpelihara dan
ABSTRACT. Keywords: Safety Stock, Lead Time, Reorder Point dan Total Inventory Cost, EOQ (Economic Order Quantity) method. viii
ABSTRACT Inventory is an important factor to be planned and controlled in the best possible. In inventory control and planning,policy is needed so that the good operation can produce the optimal number
ABSTRACT. Universitas Kristen Maranatha
ABSTRACT The research about annual report from majority industry companies showed a quite large stock amount. A stock is the biggest asset in a company and the value is also very material. One of the purposes
ABSTRACT. Keyword : Government Regulation Number 46. vii Universitas Kristen Maranatha
ABSTRACT Tax is one source for the state treasury to finance the expenses of running state government. Cause that, governments make a new program for increase the revenue national, so governments needs
ABSTRACT. Keywords: Internal Audit, Internal Control Effectiveness Lending. Universitas Kristen Maranatha
ABSTRACT The Bank is a government colleagues that raise funds from people who have more funds and loan them to communities in need of funds. The function of banks in providing loans or credit to the community
ABSTRAK. Kata Kunci: Pengendalian Persediaan, Metode Probabilistik, Demand Variabel dan Lead Time Konstan. Universitas Kristen Maranatha.
ABSTRAK PT.X merupakan sebuah perusahaan yang bergerak dalam industri sepatu. Produk yang dihasilkan berupa sepatu khusus pria seperti casual, vantofel dan fasionable. Dalam proses produksinya, sepatu
ABSTRACT. Key words: intern controls, effectiveness, procedures, sales
ABSTRACT This study aims to determine the effect on the effectiveness of internal control procedures for the sale of the company X in the city of Bandung. In conducting this research, the author uses descriptive
ABSTRAK. Kata kunci: Bank Perkreditan Rakyat, kontrol manajemen tingkat atas, perencanaan, pengaturan, kepemimpinan, pengawasan.
ABSTRAK Perusahan Perseroan PT.Bank Perkreditan Rakyat Central Niaga Abadi (BPR) merupakan Lembaga Keuangan yang menyediakan dana dan kredit bagi nasabahnya berdasarkan prinsip bagi hasil sesuai dengan
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: tax refund, fees for acquisition of land and buildings from sell-buy transaction. viii. Universitas Kristen Maranatha
ABSTRACT This research entitled Effect of Transfer of Fees for Acquisition of Land and Building Being Against Local Tax Refund of Fees on Acquisition of Land and Building from Sell-Buy Transaction at Tax
PERANAN PENGENDALIAN BAHAN BAKU KAIN DALAM MENJAGA KELANGSUNGAN PRODUKSI PAKAIAN PDH PADA PRIMKOPAD BEKANGDAM III/SLW UNIT KONVEKSI.
PERANAN PENGENDALIAN BAHAN BAKU KAIN DALAM MENJAGA KELANGSUNGAN PRODUKSI PAKAIAN PDH PADA PRIMKOPAD BEKANGDAM III/SLW UNIT KONVEKSI Andri Irawan Dosen Jurusan Manajemen, Informatics and Business Institute
ABSTRACT. Keywords: Internal Audit, Internal Control, Purchase of Raw Materials, Methods Champion. viii. Universitas Kristen Maranatha
ABSTRACT This study discussed the role of internal audit in supporting the effectiveness of internal controls in the purchases of raw materials PT.SANLIT CORE PLASTIC Bandung. Effective internal controls
ABSTRAK. sistem pengendalian internal, efektivitas dan efisiensi, siklus persediaan.
ABSTRAK Penelitian ini bertujuan untuk mengetahui penerapan sistem pengendalian internal, efektivitas dan efisiensi pada siklus persediaan PT. Tobindo Kencana, dan untuk mengetahui pengaruh sistem pengendalian
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
ABSTRAK PERANAN AUDIT INTERNAL DALAM MENUNJANG EFEKTIVITAS PENGELOLAAN KAS (STUDI KASUS PT PLN PERSERO DISTRIBUSI JAWA BARAT DAN BANTEN)
ABSTRAK PERANAN AUDIT INTERNAL DALAM MENUNJANG EFEKTIVITAS PENGELOLAAN KAS (STUDI KASUS PT PLN PERSERO DISTRIBUSI JAWA BARAT DAN BANTEN) Peneliti membahas masalah mengenai apakah audit internal pada PT
ABSTRACT. Keywords: inventory control, probabilistic method, backorder, lostsales
ABSTRACT Basically, the goal of any company is to benefit as much as possible and to minimize the cost. Inventory control have an important roles because often manufacturing companies have a lot of inventory
ABSTRACT. Keywords: Aauditor internal, effectiveness of internal control of sales. iii. Universitas Kristen Maranatha
ABSTRACT Sales system is one of most important company activity because can yield company earnings stream. Therefore needs existence of effective sales internal control that accountable sales revenue and
ABSTRACT. Key words: tax planning, minimization of tax burden is indebted. Universitas Kristen Maranatha
ABSTRACT Tax planning is one way in order to streamline the tax in a way to find the cracks of the tax laws. This study aims to find out how the company tax planning and the extent of the role of tax planning
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. Keywords: Internal Control Structure in avoiding irregularities. vii. Universitas Kristen Maranatha
ABSTRACT Internal Control Structure is one important factor to achieve corporate objectives in the midst of an increasingly competitive climate of competition. If internal control has been implemented
ABSTRACT. Keywords: Internal Auditing, Internal Control Sales. Universitas Kristen Maranatha
ABSTRACT Sales is an element that plays an important role for the company, because of this activity the company earns revenue. Good internal control of sales activity is necessary, for execution of sales
ABSTRAK. Kata-kata kunci: pengendalian persediaan, metode probabilistik, demand variabel dan lead time konstan
ABSTRAK CV.X merupakan sebuah perusahaan yang kegiatannya menghasilkan sarung tangan welding, dengan menggunakan bahan baku kulit suede (bahan kulit dengan permukaan halus bagaikan beludru). Pengendalian
PROSEDUR PENANGANAN DANA KAS KECIL PADA PT TASPEN (PERSERO) KANTOR CABANG UTAMA MEDAN
PROSEDUR PENANGANAN DANA KAS KECIL PADA PT TASPEN (PERSERO) KANTOR CABANG UTAMA MEDAN TUGAS AKHIR Disusun sebagai Satu Syarat Menyelesaikan Pendidikan Program Diploma 3 Oleh SILVIANA DEWI PURBA NIM 1205091086
ABSTRAK. Kata-kata kunci: Job order costing method, efisiensi, dan efektivitas. vii. Universitas Kristen Maranatha
ABSTRAK Berkembangnya suatu perusahaan mengakibatkan kompleksnya aktivitas usaha yang dijalankan, sehingga menuntut perusahaan untuk meningkatkan kinerja secara efisien dan efektif. Perusahaan harus mampu
ABSTRACT. Keywords: Control systems and information, accounting information system inventory and payroll. vi Universitas Kristen Maranatha
ABSTRACT One of the goals of the creation of a company is to gain profit to the maximum extent possible under the generally accepted accounting theory. To obtain the maximum profit possible. To support
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.
ABSTRACT. Keywords: target costing, sales price, production cost efficiency. Universitas Kristen Maranatha. vii
ABSTRACT The Implementation of Indonesian National Standard (SNI) becomes an effective way to increase national industrial production. Efficiency is the main capital for improving the competitiveness of