ABSTRACT. THE ROLE OF RAW MATERIAL PURCHASING CONTROL IN SUPPORTING EFFECTIVENESS OF PRODUCTION PROCESS (CASE STUDY PT.
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- Widya Irawan
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1 ABSTRACT THE ROLE OF RAW MATERIAL PURCHASING CONTROL IN SUPPORTING EFFECTIVENESS OF PRODUCTION PROCESS (CASE STUDY PT. PINDAD Persero) The basic problem faced by every company in how to implement adequate controls in every aspect of company operations in an attempt to reach it s goal. This research attempts to explore the implementation of raw material purchasing internal control on PT. PINDAD (Persero) associated with efforts to effective of production process. Thus, the purpose of this study was to determine the adequacy of raw material purchasing and its role in effective the process of production. PT. PINDAD (Persero) is a company that produces military equipment. Based on preliminary analysis of researchers have hypothesized that "the application of internal controls over the purchase of raw materials play a role in supporting the effectiveness of the production process". For testing purposes the researchers used a case study approach with qualitative and descriptive analysis will be supported by quantitative data of the actual production. Based on the results showed that the application of internal control is adequate purchase of raw materials can be seen from the control components, namely: (a) control environment, (b) assessment of risks, (c) control activities, (d) information and communication, and (e) monitoring. General purpose control, namely: (a) reliability of financial reporting, (b) effectiveness and efficiency of operations, and (c) compliance with laws and regulations. And can also be seen to the specific purpose of purchasing raw material internal control, namely (a) legal, (b) authorization, (c) completeness. (D) assessment, (e) clarification, (f) timely, and (g) to record and summarize the results of production are achieved over the past three years shows that the production of PT PINDAD (Persero) is quite effective. But there are still drawbacks, namely the lack of separation of functions between local purchases with the purchase of imports. Based on the results of the analysis the researchers concluded that the hypothesis "The application of internal controls over the purchase of raw materials play a role in supporting the effectiveness of the production process" is acceptable. Key words: control of the purchase, the effectiveness of the production process. vii
2 ABSTRAK PERANAN PENGENDALIAN INTERNAL PEMBELIAN BAHAN BAKU DALAM MENUNJANG EFEKTIVITAS PROSES PRODUKSI (STUDI KASUS PT. PINDAD Persero) Masalah dasar yang dihadapi setiap perusahaan adalah bagaimana menerapkan pengendalian yang memadai dalam setiap aspek operasional perusahaan sebagai upaya mencapai tujuan. Penelitian ini mencoba mengeksplorasi pelaksanaan pengendalian internal pembelian baku pada PT. PINDAD (Persero) yang dikaitkan dengan upaya untuk proses produksi yang efektif. Dengan demikian, tujuan penelitian ini adalah untuk mengetahui kememadaian pengendalian internal pembelian bahan baku dan peranannya dalam efektivitas proses produksi. PT. PINDAD (Persero) merupakan perusahaan yang memproduksi peralatan militer. Berdasarkan analisis awal peneliti memiliki hipotesis bahwa Penerapan pengendalian internal atas pembelian bahan baku berperan dalam menunjang efektivitas proses produksi. Untuk tujuan pengujiannya peneliti menggunakan pendekatan studi kasus dengan analisis deskriptif kualitatif dan akan didukung oleh data kuantitatif dari realisasi produksi. Berdasarkan hasil penelitian menunjukkan bahwa penerapan pengendalian internal pembelian bahan baku telah memadai dapat dilihat dari komponen-komponen pengendalian, yaitu: (a) lingkungan pengendalian, (b) penaksiran risiko, (c) aktivitas pengendalian, (d) informasi dan komunikasi, dan (e) pengawasan. Tujuan umum pengendalian, yaitu: (a) keandalan laporan keuangan, (b) efektivitas dan efisiensi operasi, dan (c) kepatuhan terhadap hukum dan peraturan yang ada. Dan juga dapat dilihar dari tujuan khusus pengendalian internal pembelian bahan baku, yaitu (a) sah, (b) otorisasi, (c) kelengkapan. (d) penilaian, (e) klarifikasi, (f) tepat waktu, dan (g) membukukan dan ringkasan serta hasil produksi yang tercapai selama tiga tahun terakhir menunjukkan bahwa produksi PT PINDAD (Persero) cukup efektif. Namun masih ada kelemahan yaitu yaitu tidak adanya pemisahan fungsi antara pembelian lokal dengan pembelian impor. Berdasarkan hasil analisis peneliti berkesimpulan bahwa hipotesis Penerapan pengendalian internal atas pembelian bahan baku berperan dalam menunjang efektivitas proses produksi dapat diterima. Kata kunci: pengendalian pembelian, efektivitas proses produksi. viii
3 DAFTAR ISI Halaman HALAMAN JUDUL.. i HALAMAN PENGESAHAN....ii SURAT PERNYATAAN KEASLIAN SKRIPSI iii 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 Identifikasi Masalah Tujuan Penelitian Kegunaan Penelitian Kerangka Pemikiran.. 5 ix
4 1.6 Metode Penelitian Lokasi dan Waktu Penelitian....9 BAB II TINJAUAN PUSTAKA 2.1 Pengertian Peranan Pengendalian Internal Pengertian Pengendalian Internal Jenis Pengendalian Tujuan Pengendalian Internal Komponen Pengendalian Internal Keterbatasan Pengendalian Internal Proses Pengendalian Pembelian Bahan Baku Pengertian Pembelian Fungsi Pembelian Pengendalian Internal Pembelian Bahan Baku Prosedur Pengendalian Internal Pembelian Tujuan Pengendalian Internal Pembelian Unsur Pokok Pengendalian Internal Pembelian Efektivitas Proses Produksi Pengertian Proses Produksi Karakteristik Efektivitas Produksi.27 x
5 2.6.3 Perencanaan Produksi Anggaran Produksi Hubungan Pengendalian Internal Pembelian Bahan Baku dalam Menunjang Efektivitas Proses Produksi...30 BAB III OBJEK DAN METODE PENELITIAN Objek Penelitian Metode Penelitian Teknik Pengumpulan Data Operasionalisasi Variabel Teknik Pengembangan Instrumen Teknik Pengambilan Sampel Kriteria Responden, Populasi, dan Sampel Teknik Analisis dan Pengujian Hipotesis..42 BAB IV HASIL PENELITIAN DAN PEMBAHASAN Gambaran Umum Perusahaan Sejarah Perusahaan Visi dan Misi Struktur Organisasi Pelaksanaan Pengendalian Internal Pembelian Bahan Baku PT. PINDAD (Persero) xi
6 4.2.1 Komponen Pengendalian Internal Tujuan Umum Pengendalian Internal Tujuan Khusus Pengendalian Internal Pembelian Bahan Baku Efektivitas Proses Produksi PT. PINDAD (Persero) Pengujian Hipotesis BAB V SIMPULAN DAN SARAN Simpulan Saran-saran..86 DAFTAR PUSTAKA.. 87 LAMPIRAN..89 DAFTAR RIWAYAT HIDUP PENULIS..124 xii
7 DAFTAR GAMBAR Halaman Gambar 1 Kerangka Pemikiran.32 xiii
8 DAFTAR TABEL Halaman Tabel I Ikhtisar Nama Variabel, Indikator, Skala, dan Istrumen Pengukuran. 37 Tabel II Rencana Produksi Panser APS-2 (6x6) Pindad dan Realisasi Tahun Tabel III Rencana Produksi Panser APS-2 (6x6) Pindad dan Realisasi Tahun Tabel VI Rencana Produksi Panser APS-2 (6x6) Pindad dan Realisasi Tahun xiv
9 DAFTAR LAMPIRAN Halaman Lampiran A Lampiran B Lampiran C Lampiran D Lampiran E Lampiran F Lampiran G Lampiran H Lampiran I Struktur Organisasi...90 Kuesioner..91 Tabulasi Kuesioner. 106 Surat Perjanjian Jual Beli Dokumen Permintaan Pengadaan Material Dokumen Berita Acara Pembukaan Penawaran Harga Dokumen Berita Acara Negosiasi Dokumen Berita Acara Penerimaan Material 122 Surat Keterangan Penelitian xv
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ABSTRACT PT. Timbul Jaya is a rice milling company that produces rice, which in the production process required costs endured by the company. Production budgets are made to control these costs, which originated