ABSTRACT. Key Words: Total Quality Management, Performance Measurement Systems, Product Development, Cost Efficiency. Universitas Kristen Maranatha
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1 ABSTRACT The growing global competition will encourage firms to try to maintain their competitive advantage. One way that can be done by giving full attention to the quality. With regard to this, so this research tries to identify the variables that affect the quality of a company's products. The variables used include Total Quality Management (TQM) and performance measurement systems. Performance measurement system include product development and cost efficiency. Samples taken by using purposive sampling method. The purpose of this research was to 1) know how much influence TQM in measuring performance, improving cost efficiency, and perform product development in the company's operations; 2) to determine the importance of the role of TQM in improving the company's competitive advantage; and 3) to determine strengths and weaknesses in the practice of TQM. The results showed that performance measurement systems have a positive impact on Total Quality Management. Key Words: Total Quality Management, Performance Measurement Systems, Product Development, Cost Efficiency vi
2 ABSTRAK Semakin berkembangnya persaingan secara global akan mendorong perusahaan untuk berusaha mempertahankan keunggulan daya saing mereka. Salah satu cara yang dapat dilakukan yaitu dengan memberikan perhatian yang penuh pada kualitas. Berkenaan dengan hal tersebut, maka penelitian ini mencoba untuk mengidentifikasi variabel yang mempengaruhi kualitas produk suatu perusahaan. Adapun variabel yang digunakan meliputi Total Quality Management (TQM) dan sistem pengukuran kinerja. Sistem pengukuran kinerja meliputi pengembangan produk dan efisiensi biaya. Sampel diambil dengan menggunakan metode purposive sampling. Tujuan penelitian ini adalah untuk 1) mengetahui seberapa besar pengaruh TQM dalam mengukur kinerja, meningkatkan efisiensi biaya, dan melakukan pengembangan produk dalam operasi perusahaan; 2) untuk mengetahui pentingnya peranan TQM dalam meningkatkan keunggulan kompetitif perusahaan; dan 3) untuk mengetahui keunggulan dan kelemahan dalam praktek TQM. Hasil penelitian menunjukkan bahwa sistem pengukuran kinerja berpengaruh positif terhadap Total Quality Management. Kata-kata kunci: Total Quality Management, Sistem Pengukuran Kinerja, Pengembangan Produk, dan Efisiensi Biaya. vii
3 DAFTAR ISI Halaman HALAMAN JUDUL...i HALAMAN PENGESAHAN...ii SURAT PERNYATAAN KEASLIAN SKRIPSI...iii KATA PENGANTAR...iv ABSTRACT...vi ABSTRAK...vii DAFTAR ISI...viii DAFTAR GAMBAR...xii DAFTAR TABEL...xiii DAFTAR LAMPIRAN...xiv BAB I PENDAHULUAN 1.1 Latar Belakang Penelitian Identifikasi Masalah Tujuan Penelitian Kegunaan Penelitian Kerangka Pemikiran Metodologi Penelitian Lokasi dan Waktu Penelitian...11 BAB II TINJUAUN PUSTAKA 2.1 Kualitas...12 viii
4 2.1.1 Definisi dan Arti Pentingnya Kualitas Perspektif Terhadap Kualitas Dimensi Kualitas Sumber Kualitas Biaya Kualitas Total Quality Management Pengertian Total Quality Management Dimensi Akar TQM Elemen-elemen Pendukung TQM Pedoman dalam Penerapan TQM Prinsip-prinsip Utama TQM Metode-metode TQM Fase-fase Implementasi TQM Hambatan Penerapan TQM Faktor-faktor yang Dapat Menyebabkan Kegagalan TQM Budaya TQM Pengukuran Kinerja Karakteristik Sistem Pengukuran Kinerja yang Efektif Pengembangan Produk Pengertian Pengembangan Produk Karakteristik Pengembangan Produk Tantangan Pengembangan Produk...54 ix
5 2.5 Efisiensi Pengertian Efisiensi Konsep Efisiensi...57 BAB III OBJEK DAN METODOLOGI PENELITIAN 3.1 Objek Penelitian Sejarah Singkat Perusahaan Struktur Organisasi dan Uraian Jabatan PT.BINTANG ALAM SEMESTA Ruang Lingkup Usaha Kegiatan Produksi PT.BINTANG ALAM SEMESTA Bahan Baku yang Digunakan Fasilitas Produksi Proses Produksi Metodologi Penelitian Sumber Data Metode Pengumpulan Data Metode Analisis Data Variabel Penelitian...74 BAB IV PEMBAHASAN 4.1 Ruang Lingkup Pembahasan dan Tujuan Pembahasan Elemen-elemen Pendukung Total Quality Management PT.BINTANG ALAM SEMESTA...76 x
6 4.3 Karakteristik Pengembangan Produk PT BAS Efisiensi Biaya PT.BINTANG ALAM SEMESTA Analisis Biaya Kualitas Terhadap Pengendalian Mutu PT.BINTANG ALAM SEMESTA Analisis Hubungan Total Quality Management Terhadap Sistem Pengukuran Kinerja PT.BAS Pengendalian Mutu Produk Pengendalian Produk yang Tidak Sesuai Tindakan Korektif dan Tindakan Pencegahan Perbaikan Berkesinambungan Kekurangan Penerapan Total Quality Management PT.BINTANG ALAM SEMESTA...94 BAB V KESIMPULAN DAN SARAN 5.1 Kesimpulan Saran DAFTAR PUSTAKA LAMPIRAN DAFTAR RIWAYAT HIDUP PENULIS (CURRICULUM VITAE) xi
7 DAFTAR GAMBAR Gambar 1 Halaman Siklus PDCA...32 xii
8 DAFTAR TABEL Tabel I Tabel II Tabel III Tabel IV Halaman Perbandingan Filosofi Kualitas...12 Biaya Pengembangan Produk...83 Efisiensi Biaya Produksi...84 Laporan Biaya Mutu...85 xiii
9 DAFTAR LAMPIRAN Lampiran A Lampiran B Lampiran C Lampiran D Lampiran E Halaman Struktur Organisasi PT.BINTANG ALAM SEMESTA Proses Produksi PT.BINTANG ALAM SEMESTA Surat Jalan Surat Order Pembelian...] Daftar Pertanyaan Wawancara xiv
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ABSTRAK Strategi merupakan hal yang sangat penting untuk menentukan keberhasilan perusahaan untuk mencapai tujuan jangka panjangnya. Dengan memilih strategi yang tepat pada posisi perusahaan tertentu,
ABSTRACT. 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
ABSTRACT. Keywords: Income Smoothing, Firm s Size, Firm s Profitability, Financial Leverage, and Dividend Payout. vii. Universitas Kristen Maranatha
ABSTRACT The purpose of this study is to identify the factors that influence income smoothing at the manufacturing and financial firms that are listed in the Indonesia Stock Exchange. The tested factors
ABSTRACT. Keywords: Total Quality Management (TQM), Corporate Performance
ABSTRACT This study aims to determine the influence of Total Quality Management (TQM) to the Company's performance. The object of the research is PT. Bandung Djaya Textile Millis (Badjatex). The sample
BAB V KESIMPULAN DAN SARAN
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ABSTRAK. Kata-kata Kunci: struktur modal, struktur aktiva, dan profitabilitas
ABSTRAK Struktur modal menjadi kunci utama dalam keberhasilan perusahaan untuk dapat bersaing dengan perusahaan lain. Oleh karena itu, sangat penting untuk melihat faktor apa saja yang berperan dalam keputusan
ABSTRAK. Kata kunci: profesionalisme auditor, kualitas audit. viii Universitas Kristen Maranatha
ABSTRAK Profesi akuntan publik bertanggung jawab meningkatkan keandalan laporan keuangan perusahaan. Berkenaan dengan hal tersebut, keandalan laporan keuangan dapat dilihat dari kualitas audit yang dihasilkan
ABSTRACT. Key words : Standard Cost, Cost Production Control. vii. Universitas Kristen Maranatha
ABSTRACT The cost of production is the most important in the company, therefore the cost of production needs to be planned and controlled. Management must be able to implement their functions in order
ABSTRACT. Keywords: tax planning, equity. vii Universitas Kristen Maranatha
ABSTRACT This study aims to determine what percentage of banking companies that have tax planning, then determine the percentage of banking companies that have been doing tax planning efficiently, and
ABSTRAK. Kata kunci: brand image, brand trust, customer loyalty. vii
ABSTRAK Perkembangan internet di Indonesia sampai saat ini mengalami peningkatan yang sangat signifikan. Smartfren sebagai salah satu perusahaan terbaik dalam Internet Service Porvider Mobile di Indonesia
ABSTRACT. Keywords: job characteristic, job satisfaction. Universtas Kristen Maranatha
ABSTRACT Employee job satisfaction is very influential on organizational survival. One of many other things that affect job satisfaction is job characteristics. The purpose of this research was to find
Universitas Kristen Maranatha
ABSTRACT Quality costs are the costs that arise because there has been a bad product quality. This study aims to determine the cost of quality review of operating profit company. The cost of quality is
ABSTRACT. Keywords: Activity Based Management (ABM), Non Value Added Activity, and efficiency of production costs. vii. Universitas Kristen Maranatha
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. Keywords: Budget, Budget Sales, Sales Effectiveness. viii. Universitas Kristen Maranatha
ABSTRACT Rapidly growing business world, it makes the competition is also getting tighter. In order to survive, companies must implement a management function well, that is from planning, execution, control,
The influence of Mergers and Acquisitions To Performance Businesses on Listed Companies in Indonesia Stock Exchange Period
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Analisis Sensitivitas Respon Konsumen: Brand Extension (Yamaha. Otomotif pada Alat Musik Yamaha) di Bandung
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ABSTRACT. Keywords: Cash Position (CP), Debt to Equty Ratio (DER), dan Return on Assets (ROA), dan dividend payout ratio. vii
ABSTRACT The rapid improvement in the Indonesia's economy and increasing the income of every person caused in numerous requests from the public on personal vehicles. With the increasing demand for personal