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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ABSTRACT. Keywords : internal audit, internal control, compliance of management. vii. Universitas Kristen Maranatha

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