ABSTRACT. Key words: Just In Time, Productivity, Profit, output, input, profit margin on sales. iii. Universitas Kristen Maranatha
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- Widya Lie
- 6 tahun lalu
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Transkripsi
1 ABSTRACT Company claimed to process delivery and business on schedule in order not to disappoint all consumer. Therefore, company have to earn to improve productivity by applying Just In Time system. Yardstick on this research is company profit. This research has been done in PT Sinergy Media Information with period September 2009 until November Writer interest to do this research because PT Sinergy Media Information represent service firm which active in information technology and computer. Research method used by writer in this research is descriptive analysis method. Free variable or independent variable is Just In Time system in productivity (X), and becoming variable tied or dependent variable is company profit (Y). Productivity is output compare input ratio, and company profit use profit margin on sales. Writer analyse productivity influence to company profit by using correlation analysis and simple regression. Result of research with signifikan level 0.95 and mistake level equal to 0.05 concluded that, there are influence which is signifikan from Just In Time system in productivity to company profit equal to 95,3%, while the rest equal to 4,7% influenced by other factor, like advertisement and promotion factor, thrift of operational costs ( rent expenses, transportation and expedition, and also the expense of electrics, telephone and water ). Key words: Just In Time, Productivity, Profit, output, input, profit margin on sales. iii
2 ABSTRAK Perusahaan dituntut untuk melakukan proses bisnis dan pengiriman secara tepat waktu agar tidak mengecewakan para konsumen. Oleh karena itu, perusahaan harus dapat meningkatkan produktivitas dengan menerapkan sistem Just In Time. Tolak ukur yang digunakan pada penelitian ini adalah laba perusahaan. Penelitian ini dilakukan di PT Sinergy Media Informasi dengan periode bulan September 2009 sampai November Penulis tertarik untuk melakukan penelitian ini karena PT Sinergy Media Informasi merupakan perusahaan jasa yang bergerak di bidang teknologi informasi dan komputer. Metode penelitian yang digunakan oleh penulis dalam penelitian ini adalah metode analisis deskriptif. Variabel bebas atau independennya adalah sistem Just In Time dalam produktivitas (X), dan yang menjadi variabel terikat atau dependennya adalah laba perusahaan (Y). Produktivitas adalah rasio output berbanding input, dan laba perusahaan menggunakan rasio profit margin on sales. Penulis menganalisa pengaruh produktivitas terhadap laba perusahaan dengan menggunakan analisa korelasi dan regresi sederhana. Hasil penelitian dengan tingkat signifikan 0.95 dan tingkat kesalahan sebesar 0.05 disimpulkan bahwa, terdapat pengaruh yang signifikan dari sistem Just In Time dalam produktivitas terhadap laba perusahaan sebesar 95,3%, sedangkan sisanya sebesar 4,7% dipengaruhi oleh faktor lainnya, seperti faktor iklan dan promosi, penghematan biaya-biaya operasional (biaya sewa, ekspedisi dan transportasi, serta biaya listrik, air dan telepon). Kata-kata kunci: Just In Time, Produktivitas, Laba, output, input, profit margin on sales. iv
3 DAFTAR ISI Halaman HALAMAN JUDUL HALAMAN PENGESAHAN SURAT PERNYATAAN KEASLIAN SKRIPSI KATA PENGANTAR...i ABSTRACT...iii ABSTRAK...iv DAFTAR ISI...v DAFTAR GAMBAR...x DAFTAR TABEL...xi DAFTAR LAMPIRAN...xii BAB I PENDAHULUAN Latar Belakang Identifikasi Masalah Tujuan Penelitian Kegunaan Penelitian...4 BAB II KAJIAN PUSTAKA Akuntansi Manajemen Sistem Informasi Akuntansi Manajemen Proses Manajemen...6 v
4 2.1.3 Peranan Akuntan Manajemen Akuntansi Manajemen Persediaan Pengertian Persediaan Jenis-jenis Persediaan Fisik Jenis-jenis Persediaan Menurut Fungsinya Fungsi-fungsi Persediaan Biaya Persediaan Manajemen Persediaan Just In Time Pengertian Just In Time Tujuan Just In Time Karakteristik Dasar Just In Time Just In Time pada Perusahaan Jasa Just In Time dalam Persediaan Bisnis Logistik Supply Chain Management Economic Order Quantity (EOQ) Menghitung EOQ Titik Pemesanan Kembali (Reorder Point) EOQ dan Manajemen Persediaan Beberapa Pendekatan Just In Time Biaya Persiapan dan Penyimpanan: Pendekatan Just In Time Kinerja Jatuh Tempo: Solusi Just In Time...28 vi
5 Menghindari Penghentian Produksi: Pendekatan JIT Sistem Kanban Keterbatasan JIT Produktivitas Rasio Produktivitas Pengukuran Produktivitas yang Berkaitan dengan Laba Pengaruh Sistem Just In Time dalam Produktivitas terhadap Laba Perusahaan...33 BAB III METODE PENELITIAN Metode Penelitian Jenis Data Sumber Data Teknik Pengumpulan Data Prosedur Penelitian Metode Pengolahan Data Variabel dan Operasional Variabel Penetapan Hipotesis Operasional Pengujian Hipotesis Uji Normalitas Data Analisa Korelasi Pearson Analisa Regresi Linier Sederhana Penetapan Tingkat Signifikansi...46 vii
6 3.2 Objek Penelitian Produk dan Jasa PT Sinergy Media Informasi...47 BAB IV HASIL PENELITIAN DAN PEMBAHASAN Hasil Penelitian Gambaran Umum Perusahaan Profil PT Sinergy Media Informasi Visi dan Misi PT Sinergy Media Informasi Struktur Organisasi Perusahaan Proses Bisnis PT Sinergy Media Informasi Penerapan Sistem Just In Time pada PT Sinergy Media Informasi Pengaruh Sistem Just In Time dalam Produktivitas terhadap Laba Perusahaan Perhitungan Produktivitas yang Berkaitan dengan Laba dengan Metode Tradisional Pengaruh Produktivitas terhadap Laba dengan Analisa Korelasi dan Regresi Pembahasan...64 BAB V SIMPULAN DAN SARAN Simpulan Saran...67 viii
7 DAFTAR PUSTAKA...69 LAMPIRAN...70 DAFTAR RIWAYAT HIDUP PENULIS (CURRICULUM VITAE)...98 ix
8 DAFTAR GAMBAR Halaman Gambar 1 Sistem Pemesanan Jumlah Tetap...22 Gambar 2 Total Biaya Persediaan...23 Gambar 3 Model EOQ...24 Gambar 4 Fenomena Few Inventory...26 Gambar 5 Pengaruh Sistem Just In Time dalam Produktivitas terhadap Laba Perusahaan...35 Gambar 6 Struktur Organisasi...51 Gambar 7 Grafik Perubahan Produktivitas...57 Gambar 8 Uji Normalitas Data Produktivitas...60 Gambar 9 Uji Normalitas Data Profitabilitas...60 x
9 DAFTAR TABEL Halaman Tabel I Perbandingan Manufaktur JIT dengan Tradisional...18 Tabel II Operasionalisasi Variabel...43 Tabel III Indikator Keeratan Korelasi...45 Tabel IV Perhitungan Pendapatan...54 Tabel V Biaya Tenaga Kerja...55 Tabel VI Biaya Material...55 Tabel VII Rasio Produktivitas...56 Tabel VIII Perhitungan Produktivitas JIT Berkaitan dengan Laba...57 Tabel IX Profit Margin on Sales 58 Tabel X Rasio Produktivitas Keseluruhan...59 Tabel XI Perhitungan Variabel...59 Tabel XII Hasil Pengolahan Korelasi...61 Tabel XIII Hasil Pengolahan Regresi...62 Tabel XIV R Square...63 xi
10 DAFTAR LAMPIRAN Halaman Lampiran A Data Perusahaan...70 Lampiran B Hasil Perhitungan Excel...80 Lampiran C Hasil Pengolahan SPSS...87 xii
ABSTRACT. Keywords: EOQ (Economic Order Quantity), inventories of raw materials. vii Universitas Kristen Maranatha
ABSTRACT The problem of production is often faced by the manufacturing company. One way of reduced cost of production is to optimize the cost of inventory is done using analysis of the EOQ (Economic Order
ABSTRACT. Keywords: Investment of Fixed Assets, Operating Income. vii Universitas Kristen Maranatha
ABSTRACT Development of services company information providers and communication encourage the emergence of competition in the business world. To be able to win the competition need a good quality service
ABSTRACT. Keywords: marketing costs, advertising costs, promotion costs, document delivery costs, other costs, and sales volume.
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ABSTRACT. Keywords: Environmental Management Accounting, Product Quality, Environmental Performance, Financial Performance.
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ABSTRACT. Keywords: financial ratio, ROA, ROE, NPM, OPM, PER, stock price. vii. Universitas Kristen Maranatha
ABSTRACT A company needs a lot of capital and money to fund the company s operational, doing expansion, and other needs. The capital market becomes the main choice for companies o fulfill their needs of
ABSTRAK. Kata kunci : rasio leverage, market size, return saham. viii. Universitas Kristen Maranatha
ABSTRAK Investor melakukan investasi dengan harapan memperoleh return di masa mendatang, tetapi return tersebut seringkali tidak dapat diprediksi secara tepat karena selalu ada risiko di setiap investasi.
ABSTRACT. Keywords: Receivable, Sales, Internal Audit. Universitas Kristen Maranatha
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ABSTRACT. Key Words : Raw Materials, Material Requirement Planning, Lot for Lot. Universitas Kristen Maranatha
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ABSTRACT. Key Word: Management Control Systems, Effectiveness Sales, Sales Targets. vii. Universitas Kristen Maranatha
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ABSTRAK Tujuan dari penelitian ini adalah untuk menjelaskan pengaruh kualitas sistem informasi penjualan E-Ticketing terhadap kepuasan pelanggan jasa penerbangan PT Air Asia Indonesia. Dalam penelitian
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ABSTRACT. Key Words: Stock Split, Volatility of Stock Prices, ROA, Net Profit Margin, and Profitability. vi Universitas Kristen Maranatha
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ABSTRACT. Key Words : Balanced Scorecard, Performance Measurement is Adequate. v Universitas Kristen Maranatha
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ABSTRACT Company need to calculate their cost of quality in production activities. Then, the company possible to produce high quality products, customer satisfaction can be achieved, demand and also increasing
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ABSTRAK. Kata Kunci: Perputaran Modal Kerja, Perputaran Persediaan, Perputaran Piutang, Leverage, Profitabilitas. Universitas Kristen Maranatha
ABSTRAK Profitabilitas adalah kemampuan perusahaan memperoleh laba dalam hubungannya dengan penjualan, total aktiva maupun modal sendiri. Banyak faktor-faktor yang dapat mempengaruhi profitabilitas, beberapa
ABSTRACT. iiuniversitas Kristen Maranatha
ABSTRACT Indonesia is known as a country that have big influence through attraction of tourism. This cause closest competition in tourism business world, particularly in hotel. There are several hotel
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DAFTAR ISI DAFTAR TABEL DAFTAR GAMBAR DAFTAR GRAFIK DAFTAR LAMPIRAN
DAFTAR ISI ABSTRAK... i KATA PENGANTAR... ii UCAPAN TERIMA KASIH... iii DAFTAR ISI... vi DAFTAR TABEL... xi DAFTAR GAMBAR... xiii DAFTAR GRAFIK... xiv DAFTAR LAMPIRAN... xv BAB I PENDAHULUAN 1.1 Latar
ABSTRACT. Keywords : Profitability, Size of company, Public share, and Timeliness. Universitas Kristen Maranatha
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Universitas Kristen Maranatha
ABSTRAK Dalam memilih suatu produk yang akan dibeli, konsumen memiliki beberapa kriteria tersendiri sesuai dengan karakteristik dari konsumen itu sendiri. Salah satu kriteria yang paling banyak digunakan
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ABSTRACT. Keywords: The cost of quality, Profitability. viii Universitas Kristen Maranatha
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ABSTRAK. Kata Kunci : Motivasi kerja dan produktivitas. vii Universitas Kristen Maranatha
ABSTRAK Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh motivasi kerja terhadap produktivitas kerja staf pada bagian penagihan dan penjualan di PT. Surya Electra Cabang Sukabumi. Metode
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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
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ABSTRAK. Kata kunci : ROA, ROE, PBV,EPS,Harga Saham. vii. Universitas Kristen Maranatha
ABSTRAK Penelitian ini bertujuan untuk menganalisis terjadinya pengaruh pada harga saham yang dimana ROA (Return On Asset),ROE (Return On Equity), PBV(Price to Book Value) dan EPS (Earning Per Share) merupakan
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ABSTRACT The problem is always faced by industrial companies is a matter of production. One way of cutting costs is to suppress the production of raw material inventory to a minimum, attempt to minimize
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ABSTRACT. Keywords: Capital budgeting, investment decision making, productivity. vii. Universitas Kristen Maranatha
ABSTRACT The condition of old production machine caused productivity reduction to textile companies in Bandung for the last years. The risk of business shutting and severance of work relation in large
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ABSTRACT. Universitas Kristen Maranatha
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ABSTRACT The purpose of this research is to understand the influence of earnings ratio and cash flow ratio partially and simultaneously to the stock price on manufacture companies listed in Bursa Efek
ABSTRACT. viii. Universitas Kristen Maranatha
ABSTRACT Companies that will win the competition in a market segment should be able to reach the level of quality, not just the quality of its products, but quality viewed from all aspect. This can be
ABSTRACT. Keywords :Deffered Tax Assets, Return on Assets, Operating Profit Margin, and Gross Profit Margin. vi Universitas Kristen Maranatha
ABSTRACT The purpose of this study is to know the influence at Return on Assets, Operating Profit Margin, and Gross Profit Margin on deffered tax assets at manufacturing companies in Indonesia Stock Exhange.
ABSTRAK. Kata kunci: net profit margin, return on asset, return on equity, harga saham
ABSTRAK Penelitian bertujuan untuk menguji pengaruh Net Profit Margin, Return On Asset dan Return On Equity terhadap harga saham perusahaan sektor perbankan yang terdaftar di BEI tahun 2013-2015. Sampel
ABSTRACT. Keywords: Performance Audit, Performance Accountability
ABSTRACT The purpose of this research to identify, describe and explain the influence of Performance Audit Application on Local Government Performance Accountability. This research uses descriptive method
ABSTRACT. Universitas Kristen Maranatha
ABSTRACT In Choosing a product to buy, consumer have some separate criteria as according to characteristic of itself consumer. One of criterion which at most used is prices. Price is one of inseparable
DAFTAR ISI. ABSTRAK... iii ABSTRACT... KATA PENGANTAR... DAFTAR ISI... DAFTAR TABEL... DAFTAR GAMBAR... DAFTAR LAMPIRAN... BAB I PENDAHULUAN...
DAFTAR ISI LEMBAR PERSETUJUAN PEMBIMBING LEMBAR PERNYATAAN PROGRAM SARJANA ABSTRAK... iii ABSTRACT... KATA PENGANTAR... DAFTAR ISI... DAFTAR TABEL... DAFTAR GAMBAR... DAFTAR LAMPIRAN... iv v ix xiv xvi
ABSTRACT. Keywords: Cost of product, Selling Price, Conventional Methods, and Activiy Based Costing. vii. Universitas Kristen Maranatha
ABSTRACT Calculation of the cost in the company's products are the foundation in the sale price. There are two methods in calculating the cost of the product, the method of standard costing and activity
ABSTRACT. Keywords : Value Relevance, Promotion and Advertisement Expense, Financial Statement.
ABSTRACT The porpuse of this research is to identify earning per share and book value per share which affect stock price in sector of manufacturing industry. Value relevance consist of EPS (earning per
ABSTRACT. 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
ABSTRACT. Keywords: Just In Time (JIT), Total Quality Management (TQM), and Cost of Production. vii
ABSTRACT In order to make production costs more efficient, need a control in the production process for press a waste and extravagance that occured. In that way, can press cost of goods sold without decrease
ABSTRAK. Kata kunci: leverage, ukuran perusahaan, capital intensity, agresivitas pajak. viii. Universitas Kristen Maranatha
ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh leverage, ukuran perusahaan dan capital intensity terhadap agresivitas pajak yang diukur dengan effective tax ratio. Pada perusahaan sektor
ABSTRAK. Kata kunci: kinerja keuangan, current ratio, debt to equity ratio, return on assets, earning per share, harga saham
ABSTRAK Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh kinerja keuangan (current ratio, debt to equity ratio, return on assets, return on equity, dan earning per share) terhadap
ABSTRACT. Keywords: Permanent differences, temporary or timing differences and earnings persistence. viii. Universitas Kristen Maranatha
ABSTRACT Financial statements are the basis for stakeholders to make a decisions. Commercial financial statements using IFRS s regulation, while for calculating tax payable, financial statements used are
Keywords: Information Systems Salaries and Wages, Salaries and Wages Accuracy
ABSTRACT Payroll and remuneration systems is one of the largest and most important component in the accounting information system. Payroll and wage system must be designed to comply with government regulations
ABSTRACT. 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
ABSTRAK. Kata kunci: tingkat penggunaan derivatif keuangan, penghindaran pajak. vii. Universitas Kristen Maranatha
ABSTRAK Penelitian ini bertujuan untuk menemukan bukti empirik mengenai pengaruh tingkat penggunaan derivatif keuangan terhadap aktivitas penghindaran pajak. Variabel independen yang digunakan adalah tingkat
ABSTRAK. iii. Universitas Kristen Maranatha
ABSTRAK Tujuan perusahaan adalah memperoleh laba, karena ukuran untuk menilai berhasil atau tidaknya manajemen suatu perusahaan dalam menjalankan kegiatannya adalah laba. Untuk memberikan perencanaan guna
ABSTRACT. Keywords: ROA, ROE, PER, and Stock Price. Universitas Kristen Maranatha
ABSTRACT The purpose of this research is to determine the influence of Earnings Per Share (EPS), Return On Assets (ROA), and Price Earnings Ratio (PER) of on Stock Prices both partially and simultaneously.
ABSTRACT. Keywords: Perception Taxpayer s, Tax Penalties, Taxpayer s Compliance. viii
ABSTRACT The purpose of this research is to determine the effect of taxpayer s perception of tax penalties on taxpayer s compliance. Population of this research are all individual taxpayer s who are registered
ABSTRAK. Kata kunci : Logo, citra perusahaan, identitas merek, manajemen merek.
ABSTRAK Penelitian ini dimaksudkan untuk mengetahui sejauh mana logo baru XL memberikan pengaruh terhadap citra perusahaan XL berdasarkan persepsi masyarakat kota Bandung. Penelitian ini menggunakan pendekatan
ABSTRACT. Keywords: Training program, Work Performance, Employees.
ABSTRACT This research was done in PT. Tunas Ridean Tbk (Toyota) Cimindi Bandung at mechanical department, Service Advisor (SA), Customer Relation Coordinator (CRC). The objectives of this research are
PENGARUH LOAN TO DEPOSIT RATIO (LDR) DAN CAPITAL ADEQUACY RATIO (CAR) TERHADAP RETURN ON ASSET (ROA) PT. BANK OCBC NISP, Tbk SKRIPSI
UNIVERSITAS BHAYANGKARA JAKARTA RAYA PENGARUH LOAN TO DEPOSIT RATIO (LDR) DAN CAPITAL ADEQUACY RATIO (CAR) TERHADAP RETURN ON ASSET (ROA) PT. BANK OCBC NISP, Tbk SKRIPSI SISKA ANGGRAENI 201110315057 FAKULTAS
DAFTAR ISI ABSTRAK... ABSTRACT... KATA PENGANTAR... UCAPAN TERIMA KASIH... DAFTAR ISI... DAFTAR TABEL... DAFTAR GAMBAR... DAFTAR LAMPIRAN...
DAFTAR ISI HALAMAN JUDUL LEMBAR PENGESAHAN SURAT PERNYATAAN ABSTRAK... ABSTRACT... KATA PENGANTAR... UCAPAN TERIMA KASIH... DAFTAR ISI... DAFTAR TABEL... DAFTAR GAMBAR... DAFTAR LAMPIRAN... i ii iii iv
ABSTRAK. Kata Kunci : Earning Per Share (EPS), Dividend Payout Ratio (DPR), dan Harga Saham.
ABSTRAK Dalam berinvestasi, diperlukan analisis sebagai pedoman untuk dapat mengambil keputusan. Maka dari itu diperlukan pedoman untuk melakukan investasi tersebut, agar dapat mencapai hasil yang memuaskan.
ABSTRACT. Keywords: Cost of raw materials, direct labor costs, corporate overhead costs, production costs, and operating profit
ABSTRACT Today, the hot issue in Indonesia economy is the weak exchange rate of rupiah. Beside that, Indonesia is also faced the ASEAN Free Trade Area in 2015. The effect from the wider market has pushed
ABSTRAK. Kata kunci: kinerja perusahaan, pajak tangguhan, tax to book ratio.
ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh pajak tangguhan dan tax to book ratio terhadap kinerja perusahaan yang dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia
Keywords: BEP, margin of safety, DOL, CVP. vii Universitas Kristen Maranatha
ABSTRACT The company essentially consists of a collection of people and equipment operational, which seeks to achieve the goal of maximizing profits. Cost-volumeprofit analysis is one tool used to improve
THE EFFECT OF EARNING ASSET QUALITY AND LIQUIDITY ON BANK PROFITABILITY (Empirical Studies of Listed Banks in Indonesia Stock Exchanged) ABSTRACT
THE EFFECT OF EARNING ASSET QUALITY AND LIQUIDITY ON BANK PROFITABILITY (Empirical Studies of Listed Banks in Indonesia Stock Exchanged) ABSTRACT This research was conducted to know whether there was a
ABSTRACT. iii Universitas Kristen Maranatha
ABSTRACT In Choosing a product to buy, consumer have some separate criteria as according to characteristic of itself consumer. One of criterion which at most used is Brand Image. Brand Image is one of
ABSTRACT THE INFLUENCE OF THE CHANGE OF GOVERNMENT REGULATION NO. 51 YEAR 2008 TO GOVERNMENT REGULATION NO
ABSTRACT THE INFLUENCE OF THE CHANGE OF GOVERNMENT REGULATION NO. 51 YEAR 2008 TO GOVERNMENT REGULATION NO. 40 YEAR 2009 ON CONSTRUCTION SERVICE ON PROFITABILITY RATE OF COMPANY : A SURVEY ON COMPANIES
ABSTRAK. Kata Kunci: Price Perception, Buyer Vulnerability, Price Offer Fairness. viii. Universitas Kristen Maranatha
ABSTRAK Penelitian ini bertujuan untuk menganalisis mengenai pengaruh Price Perception dan Buyer Vulnerability terhadap Price Offer fairness produk telepon seluler NOKIA. Price Offer Fairness mengacu pada