ABSTRAK PERANAN PENGENDALIAN PERSEDIAAN BAHAN BAKU DALAM MENUNJANG EFEKTIVITAS PRODUKSI STUDI KASUS PADA PT BIO FARMA (PERSERO)
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1 ABSTRAK PERANAN PENGENDALIAN PERSEDIAAN BAHAN BAKU DALAM MENUNJANG EFEKTIVITAS PRODUKSI STUDI KASUS PADA PT BIO FARMA (PERSERO) Pada perusahaan yang semakin luas perkembangan tidak memungkinkan bagi pimpinan melakukan pengawasan langsung secara terpadu sehingga perlu diciptakan pengendalian yang memadai, agar kegiatan perusahaan dapat berjalan sesuai dengan rencana dan terkendali. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana peranan persediaan bahan baku dalam menunjang efektivitas produksi dan mengetahui tingkat efektivitas produksi pada PT Bio Farma (Persero). Salah satu pengujian dan penilaian atas peranan pengendalian bahan baku adalah dengan mengadakan pengujian hipotesis. Penulis melakukan penelitian ini dengan menggunakan metode deskriptif analisis. Data primer diperoleh dari hasil wawancara, kuesioner, dan pengamatan lapangan secara langsung. Data sekunder diperoleh dari literatur-literatur yang berhubungan dengan masalah yang diteliti berdasarkan landasan teori. Setelah data yang diperoleh cukup, penulis melakukan pengujian hipotesis dan memberikan pembahasan. Penulis memperoleh kesimpulan yang menunjukkan bahwa Pengendalian Persediaan Bahan Baku Berperan dalam Meningkatkan Efektivitas Produksi dapat diterima. Pengendalian persediaan bahan baku dan persyaratan hakiki pengendalian pada PT Bio Farma (Persero) telah memadai. Kata kunci: pengendalian persediaan bahan baku, efektivitas produksi. vii
2 ABSTRACT THE ROLE OF INVENTORY CONTROL RAW MATERIAL IN THE SUPPORTING THE EFFECTIVENESS OF PRODUCTION A CASE STUDY AT PT BIO FARMA (PERSERO) At the company's wider development of leadership does not allow for direct supervision in an integrated manner so it is necessary to create adequate control, so that the company's activities can be going according to plan and control. The purpose of this study was to determine how the role of raw material inventory to support production effectiveness and determine the level of effectiveness of production of PT Bio Farma (Persero). One of the testing and assessment of the role of raw material control is to conduct hypothesis testing. The author conducted this research using descriptive analysis method. The primary data obtained from interviews, questionnaires, and direct field observations. Secondary data were obtained from the literature dealing with the problems examined based on a theoretical basis. Once sufficient data obtained, the authors tested the hypothesis and provide discussion. The author came to the conclusion that shows that "Raw Material Inventory Control Role in Improving Production Effectiveness" is acceptable. It can be seen from the results of hypothesis testing by 91.73% on the correlation coefficient. This means that raw material inventory control plays a role in supporting the effectiveness of production. Keywords: raw material inventory control, production effectiveness. viii
3 DAFTAR ISI Halaman 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 Rumusan Masalah Tujuan Penelitian Kegunaan Penelitian... 4 BAB II KAJIAN PUSTAKA Review Peneliti Terdahulu Kajian Pustaka Pengertian Peranan Pengendalian Pengertian Pengendalian Fungsi Pengendalian Elemen-elemen Sistem Pengendalian Aktivitas Pengendalian Syarat Pengendalian yang Memadai Persediaan ix
4 x Pengertian Persediaan Klasifikasi Persediaan Sistem Pencatatan Persediaan Metode Penilaian Persediaan Manfaat Perusahaan Mengadakan Persediaan Pengelolaan Persediaan Perencanaan Persediaan Pengendalian Persediaan Analisis Nilai Prasyarat Pengelolaan Persediaan yang Efektif Manfaat Pengelolaan Persediaan yang Efektif Pengertian Bahan Baku Pengertian Efektivitas Produksi Pengertian Produksi Faktor-faktor Produksi Fungsi Produksi Sistem Produksi Hubungan Pengendalian Bahan Baku dengan efektivitas produksi Rerangka Pemikiran BAB III OBJEK DAN METODOLOGI PENELITIAN Objek Penelitian Metodologi Penelitian Penentuan Responden Metodologi Pengumpulan Data Teknik Pengembangan Instrumen... 43
5 xi Operasionalisasi Variabel Analisis Pengujian Hipotesis BAB IV HASIL PENELITIAN DAN PEMBAHASAN Analisis Hasil Pengumpulan Data Biodata Perusahaan Sejarah Perusahaan Visi dan Misi Perusahaan Budaya Perusahaan Kebijakan Perusahaan Tujuan Perusahaan Struktur Organisasi Penghargaan Bio Farma Metode Pencatatan Persediaan pada PT Bio Farma (Persero) Metode Penilaian dan Keadaan Persediaan Bahan Baku pada PT Bio Farma (Persero) Penetapan Titik Maksimum dan Minimum Persediaan Penetepan Supplier Bahan Baku Catatan dan Laporan yang cukup Tenaga Kerja yang Memuaskan Efektivitas Produksi Kegiatan Memproses Bahan Baku Proses Produksi Vaksin Target Produksi Perbandingan Target dan Realisasi Produksi Pengujian Hipotesis Analisis Deskriptif Analisis Statistik... 80
6 xii BAB V KESIMPULAN DAN SARAN Kesimpulan Saran DAFTAR PUSTAKA LAMPIRAN DAFTAR RIWAYAT HIDUP PENULIS (CURRICULUM VITAE)... 99
7 DAFTAR GAMBAR Halaman Gambar 2.1 Hubungan Pengendalian Persediaan Bahan Baku dengan Efektivitas Produksi Gambar 4.1 Struktur Organisasi PT Bio Farma (Persero) xiii
8 DAFTAR TABEL Halaman Tabel 2.1 Penelitian Terdahulu... 5 Tabel 3.1 Operasionalisasi Variabel Tabel 3.2 Kriteria Analisis Statistik Tabel 4.1 Daftar Kunjungan Penelitian Tabel 4.2 Tingkat Efektivitas Produksi 3 Tahun Terakhir xiv
9 DAFTAR LAMPIRAN Halaman Lampiran A Kuesioner Lampiran B Tabulasi Data Hasil Jawaban Kuesioner Lampiran C Daftar Riwayat Hidup xv
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TUGAS AKHIR EFEKTIVITAS PENGENDALIAN INTERNAL TERHADAP OPTIMALISASI PENERIMAAN PAJAK DAERAH (Studi Kasus Pada Penerapan Peraturan Daerah Nomor 2 Tahun 2011 di Dinas Pendapatan Kota Cimahi) EFFECTIVENESS
Lebih terperinciABSTRACT. Company that engaged in the industry requires a system that can be useful as a rawmaterial-usage-restrictions,
ABSTRACT Company that engaged in the industry requires a system that can be useful as a rawmaterial-usage-restrictions, labor, and factory overhead in achieving the efficiency and effectiveness within
Lebih terperinciABSTRACT. EFFECT OF ACCOUNTING RESPONSIBILITY TO MANAGER PERFORMANCE OF LIABILITY COSTS (Case Study in PT. SURYANUR)
ABSTRACT EFFECT OF ACCOUNTING RESPONSIBILITY TO MANAGER PERFORMANCE OF LIABILITY COSTS (Case Study in PT. SURYANUR) Responsibility accounting is a system which composed and divided according to the authority
Lebih terperinciABSTRACT. Key words: marketing costs, premium income. Universitas Kristen Maranatha
ABSTRACT This study aimed to determine the extent of marketing costs affect the level of premium income on ILUFA EDU agency PT Commonwealth Life as one company that specializes in insurance services. The
Lebih terperinciABSTRAK. Kata kunci : Sistem Pengendalian Manajemen, Gaya Kepemimpinan, Kinerja Karyawan. Universitas Kristen Maranatha
ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh sistem pengendalian manajemen terhadap kinerja karyawan dan gaya kepemimpinan terhadap kinerja karyawan. Pada pengambilan sampel menggunakan probability
Lebih terperinciABSTRAK. Kata Kunci : Audit Internal, Pencegahan Kecurangan. vii. Universitas Kristen Maranatha
ABSTRAK Kecurangan juga sewaktu-waktu bisa terjadi dalam perusahaan. Segala bentuk kecurangan dapat dihindari jika pengendalian internal dalam perusahaan berjalan dengan baik. Dalam hal ini, audit internal
Lebih terperinciABSTRACT. Keywords : Production Cost Budget, Management tool, Production Cost Control. vii Universitas Kristen Maranatha
ABSTRACT The world has seen growing economic competition recently and budget management is one of the most important key that could decide the success of a company. One of the tools to face the economic
Lebih terperinciABSTRACT. The purpose of this study is to identify the role of the internal control structure in securing sales at PT PUSAKA NUSANTARA in Bandung.
ABSTRACT At some companies, both industry and engaged in trade, sales is the largest element of current assets on the balance sheet. One reason for the failure in the trading activity is the lack of security
Lebih terperinciABSTRAK. Universitas Kristen Maranatha
ABSTRAK Penelitian ini dilakukan dengan tujuan untuk mengetahui bagaimana penilaian kinerja karyawan bagian operasional khususnya divisi produksi 1-A dan divisi produksi 1-B pada PT. Pupuk Kujang Cikampek,
Lebih terperinciABSTRACT. EFFECT OF SYSTEM REWARD and PUNISHMENT EMPLOYEE PERFORMANCE (PT. KENCANA MAKMUR LESTARI)
ABSTRACT EFFECT OF SYSTEM REWARD and PUNISHMENT EMPLOYEE PERFORMANCE (PT. KENCANA MAKMUR LESTARI) Performance of employees is an element that has a very important role for the company, because of the satisfactory
Lebih terperinciABSTRACT. Keywords: The effectiveness, internal control, finished goods inventory
ABSTRACT For PT. LAJ inventories are assets that contain material value. Finished goods inventory control is important because it has an impact on the company's growth. Finished goods which are too large
Lebih terperinciABSTRACT. Key words: Manufacturing budget, Production Financial Control. Universitas Kristen Maranatha
ABSTRACT One of equipment applied to guarantee in doing financial control produce of is manufacturing budget. Manufacturing budget is cost which ought to happened to produce a product or a number of units
Lebih terperinciABSTRACT. Keywords: Accounting Information Systems, Internal Control Systems Payroll and Wage, Effectiveness of Internal Control System
ABSTRACT The study entitled "Role of Accounting Information Systems Payroll and Compensation of Internal Control System Effectiveness" (Case Study at PT. Multi Rezekitama) and perform a case study on PT.
Lebih terperinciABSTRACT Effect of Employee Competence And Physical Work Environment On Employee Performance at Green House Property.
ABSTRACT Effect of Employee Competence And Physical Work Environment On Employee Performance at Green House Property. The purpose of this study was to determine the effect of employee competence and physical
Lebih terperinciABSTRACT. vii. Universitas Kristen Maranatha
ABSTRACT Company can keep run well if the operational activities still run. In many company operational activities involving the biggest of employee and company asset. That s why operational activities
Lebih terperinciABSTRAK PERANAN AUDIT OPERASIONAL DALAM MENINGKATKAN EFEKTIVITAS PENJUALAN (STUDI KASUS PADA CV PUTRA SEJATI)
ABSTRAK PERANAN AUDIT OPERASIONAL DALAM MENINGKATKAN EFEKTIVITAS PENJUALAN (STUDI KASUS PADA CV PUTRA SEJATI) Kemajuan industri di Indonesia semakin pesat, sebagai contoh adalah maraknya kemunculan industri
Lebih terperinciABSTRACT. 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
Lebih terperinciABSTRACT. Keywords: Internal control structure, payroll, remuneration procedure. viii Universitas Kristen Maranatha
ABSTRACT The purpose of this study was to analyze employee remuneration procedures and to know about the implementation of the internal control system of remuneration of employees in PT.KeretaApi Indonesia
Lebih terperinciABSTRACT. Keywords: Cost of Production, Job Order Costing (booking fee), labor costs, the selling price.
ABSTRACT The use of Job Order Costing Method, is one method of collecting cost of production where production costs are based on orders. The method provides a cost of cost of goods orders each order so
Lebih terperinciABSTRAK. ix Universitas Kristen Maranatha
ABSTRAK Pajak Reklame adalah pajak atas penyelenggaraan reklame. Tujuan dilaksanakannya penelitian adalah untuk mengetahui efektifitas serta efisiensi pemungutan pajak reklame yang dilakukan oleh Dinas
Lebih terperinciABSTRACT. Key words : target costing, production cost efficiency. Universitas Kristen Maranatha
ABSTRACT The purpose of this research is to analyse the use of the target costing method in production cost efficiency efforts. The research was conducted on Rotiku located at Jl. Dr Setiabudhi No. 168
Lebih terperinciABSTRACT. Influence of Management Controlling System on Manager Performance Improvement (Case Study of Perkebunan Nusantara Limited in Bandung)
ABSTRACT Influence of Management Controlling System on Manager Performance Improvement (Case Study of Perkebunan Nusantara Limited in Bandung) Research is aimed at identifying the influence of management
Lebih terperinciABSTRACT. 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
Lebih terperinciABSTRAK. Kata-kata kunci : Sistem informasi akuntansi, Pengendalian intern persediaan barang dagang, Keamanan persediaan.
ABSTRAK Persediaan merupakan harta milik perusahaan yang cukup besar atau bahkan terbesar jika dibandingkan dengan harta lancar lainnya. Pada perusahaan dagang atau manufaktur, persediaan menjadi penunjang
Lebih terperinciABSTRACT. Key words: Perception of compensation systems, employee motivation
ABSTRACT Development in technology and information era has impact on changing the way companies in doing business and change behavior, consumer preferences and demands. The key to success for the company
Lebih terperinciABSTRACT. Key words: promotion, word of mouth, purchasing decisions.
ABSTRACT Word of mouth communication is one form of promotion that is considered to be very effective in expediting the process of marketing and can provide benefits to the company. In that regard, this
Lebih terperinciABSTRACT. 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
Lebih terperinciABSTRACT. Key words: motivation, compensation, achievement of sales targets. Universitas Kristen Maranatha
ABSTRACT Problems in meticulous in this thesis is how big the influence of compensation on employee motivation in the achievement of sales target on the sale of PT Mitra Bandung Consortium. The study aims
Lebih terperinciABSTRACT. (Key words: Cost of goods production, Standard Cost, Production Cost Efficiency) Universitas Kristen Maranatha
ABSTRACT Companies whose business activities to produce food from raw materials into finished products to be competitive in marketing their products require management and control of the cost of production.
Lebih terperinciABSTRACT ENVIRONMENTAL AUDIT ROLE IN SUPPORTING THE APPLICATION OF CORPORATE SOCIAL RESPONSIBILITY IN. TELECOMMUNICATION INDONESIA, TBK
ABSTRACT ENVIRONMENTAL AUDIT ROLE IN SUPPORTING THE APPLICATION OF CORPORATE SOCIAL RESPONSIBILITY IN. TELECOMMUNICATION INDONESIA, TBK This study the purpose to determine how large a role in supporting
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