ABSTRACT. Keywords : Total Quality Management (TQM), Productivity Efficiency. vii. Universitas Kristen Maranatha
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- Hartono Rachman
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1 ABSTRACT Total Quality Management (TQM) is concept be result of idea of the expert. Their idea bring revolution of business towards which more onward. The concept has many applied in various business organization, especially in Indonesian state. If all member of organization gets the picture and interprets applying of TQM which is good as suitable to the concept, hence expected by all member of organization can motivate their/his self to increase company s performance as a whole. The hypothesis of this study was to examine whether there is a significant influence of Total Quality Management (TQM) to the productivity s efficiency company. The method being used was descriptive analytical and descriptive explanatory. The population of this research is PT.Pupuk Sriwijaya, UPP (Pusri) that implementing Total Quality Management (TQM). Statistical test for hypothesis examination was using Rank Spearman correlation. The results of this research showed that the Enterprise Resource Planning (ERP) system has significant influence toward the Organizational Performance. To conclude, that the using of the Total Quality Management (TQM) system in the organization influence the productivity efficiency in the company. Keywords : Total Quality Management (TQM), Productivity Efficiency vii
2 viii ABSTRAK Konsep Total Quality Management (TQM) merupakan hasil buah pemikiran para pakar. Pemikiran mereka membawa revolusi bisnis ke arah yang lebih maju. Konsep tersebut telah banyak diterapkan di berbagai organisasi bisnis, khususnya di negara Indonesia. Apabila seluruh anggota organisasi dapat memahami dan menginterpretasikan penerapan TQM yang baik sesuai dengan konsep yang telah ditentukan, maka diharapkan seluruh anggota organisasi dapat memotivasi dirinya sendiri untuk meningkatkan kinerja perusahaan secara keseluruhan. Hipotesis penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Total Quality Management (TQM) terhadap efisiensi produktivitas perusahaan. Metode yang digunakan dalam penelitian ini adalah metode deskriptif analitis dan deskriptif explanatory. Adapun populasi dalam penelitian ini adalah PT.Pupuk Sriwijaja, UPP (Pusri) yang telah menerapkan Total Quality Management (TQM). Pengujian hipotesis dalam penelitian ini dilakukan dengan menggunakan koefisien korelasi Spearman Rank. Hasil yang diperoleh dari penelitian ini menunjukkan bahwa Total Quality Management (TQM) berpengaruh secara signifikan terhadap kinerja perusahaan. Sehingga dapat diambil suatu kesimpulan bahwa penggunaan Total Quality Management (TQM) memiliki pengaruh terhadap efisiensi produktivitas yang dicapai dalam suatu perusahaan. Kata kunci : Total Quality Management (TQM), Efisiensi Produktivitas
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...xiv DAFTAR TABEL...xv DAFTAR LAMPIRAN...xvi BAB I PENDAHULUAN 1.1 Latar Belakang Penelitian Identifikasi Masalah Maksud dan Tujuan Penelitian Kegunaan Penelitian...7 BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN PENGEMBANGAN HIPOTESIS 2.1 Kajian Pustaka Akuntansi Manajemen Pengertian Akuntansi Manajemen...8 ix
4 x Fungsi dan Tujuan Akuntansi Manajemen Karakteristik Akuntansi Manajemen Total Quality Management Filosofi TQM Definisi TQM Prinsip, Fondasi, Pendekatan dan Metode TQM Prinsip TQM Fondasi TQM Pendekaan TQM Metode TQM Siklus Deming Empat Belas Poin Deming Berdasarkan ISO Implementasi TQM Persyaratan Implementasi TQM Peranan Manajemen Dalam Implementasi TQM Pendekatan Implementasi Yang Harus Dihindari Fase Implementasi TQM Pengaruh Implementasi TQM Pada Kinerja Organisasi Hambatan Implementasi TQM Peranan Budaya Perusahaan Produktivitas Definisi Produktivitas...48
5 xi Pengukuran Produktivitas Manfaat Pengukuran Produktivitas Faktor Yang Mempengaruhi Produktivitas Kerangka Pemikiran dan Pengembangan Hipotesis BAB III METODE PENELITIAN 3.1 Objek Penelitian Struktur Organisasi Uraian Tugas dan Wewenang Metode Penelitian Jenis Penelitian Operasional Variabel Populasi dan Sampel Teknik Pengumpulan Data Alat Ukur Rancangan Pengujian Hipotesis Metode Analisis Data Tahap Analisis Data Pengujian Regresi Berganda Pengujian Koefisien Regresi Secara Simultan Uji Asumsi Normalitas Uji Asumsi Heteroskedastisitas Uji Asumsi Autokorelasi Uji Asumsi Multikolinearitas... 75
6 xii BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1 Hasil Penelitian Sejarah Perusahaan Makna Logo PT. Pusri Produk Utama PT. Pusri Distribusi dan Pemasaran PT. Pusri Implementasi TQM Terhadap Efisiensi Produktivitas Perusahaan Perilaku dan Budaya Perusahaan Organizational Development System Human Resources Development System Persamaan Model Regresi Uji Normalitas Skewness Uji Heeroskedastisitas Uji Autokorelasi Uji Multikolinearitas Pengujian Koefisien Regresi Secara Signifikan (Simultan) Koefisien Determinasi Simulan (Signifikansi) Pembahasan BAB V SIMPULAN DAN SARAN 5.1 Simpulan Saran
7 xiii DAFTAR PUSTAKA LAMPIRAN DAFTAR RIWAYAT HIDUP
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HALAMAN PENGESAHAN...
DAFTAR ISI Halaman HALAMAN PENGESAHAN... i HALAMAN PERNYATAAN... ii ABSTRAK... iii KATA PENGANTAR... v UCAPAN TERIMA KASIH... vi DAFTAR ISI... viii DAFTAR TABEL... xii DAFTAR GAMBAR... xiv BAB I PENDAHULUAN
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ABSTRAK. Kata kunci : customer engagement,word of mouth, brand loyalty. Universitas Kristen Maranatha
ABSTRAK Maybelline adalah produk kosmetik berlisensi global yang di pegang PT. L oreal Indonesia. Maybelline bersaing dengan merek - merek kosmetik lain untuk menjadi top brand di Indonesia. Maybelline
ABSTRACT. Keywords : internal audit, internal control, compliance of management. vii. Universitas Kristen Maranatha
ABSTRACT Internal control activity is one of the most important activities in the company because it represents the company s managerial activities. If this activities fails to be performed and an inappropriate
ABSTRACT. Keywords: deferred tax, tax to book ratio, company performance. vii Universitas Kristen Maranatha
ABSTRACT The purpose of this research is to determine whether the deffered tax and tax to book ratio affect the company performance either partially or simultaneously. This research used Earning per share
ABSTRAK. Kata-kata kunci : tax to book ratio, book tax difference, pertumbuhan laba. vii. Universitas Kristen Maranatha
ABSTRAK Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh tax to book ratio dan book tax difference terhadap pertumbuhan laba baik secara parsial maupun simultan. Data penelitian berupa
ABSTRAK. Kata kunci: Return On Investment (ROI), Return On Equity (ROE), dan Net Profit Margin (NPM) dan Aktiva Pajak Tangguhan
ABSTRAK Penelitian ini bertujuan untuk mengetahui apakah rasio profitabilitas berpengaruh baik simultan maupun parsial terhadap aktiva pajak tangguhan pada perusahaan manufaktur di Bursa Efek Indonesia.
ABSTRACT. . Keywords: PER, DER, ROA, EPS, CR, PBV, stock price
ABSTRACT Investation risk on stock market is higher than other investation. Thus the investor need to observe various factor and information that can affect on stock market price. Fundamental information
Kata kunci: Kompetensi, Independensi, Kualitas Audit, Etika Auditor
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi dan independensi terhadap kualitas audit dengan etika audit sebagai variabel moderasi. Penelitian inii dilakukan di 2 (dua) KAP di
ABSTRAK. Kata kunci: kecerdasan emosional, kepuasan kerja, dan kinerja karyawan.
ABSTRAK Studi ini bertujuan untuk menguji apakah kecerdasan emosional dan kepuasan kerja memiliki pengaruh terhadap kinerja karyawan. Penelitian ini dilakukan di PT Bank OCBC NISP Tbk divisi Secured Loan
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
ABSTRAK. vii. Universitas Kristen Maranatha
ABSTRAK Tujuan dari penelitian ini adalah untuk menguji apakah ada pengaruh baik secara parsial maupun simultan dari Total Assets Turn Over (TATO), Current Ratio (CR), Debt to Equity Ratio (DER), Net Profit
ABSTRACT. Key Words : Vallue Added Tax Payable, VAT Law No 42 Tahun vii. Universitas Kristen Maranatha
ABSTRACT Value Added Tax (VAT) is one source of state revenue significantly. In our tax system, the system applies Self Assessment System which taxpayers are given the right and obligation to calculate,
ABSTRACT. Keyword: operational audit, effectiveness and employee performance. vii. Universitas Kristen Maranatha
ABSTRACT Operational audit was quality controlling for activity of employee which hoped can support reached company objective in a comprehensive manner. Operational audit done by independent and competent
ABSTRAK. Kata kunci: kompensasi finansial, gaya kepemimpinan, motivasi kerja, kinerja karyawan
ABSTRACT This study aims to determine the relationship between financial compensation, leadership style and motivation to the employee s performance of company. The number of respondent in this study were
ABSTRACT. Keywords: Leadership style, financial compensantion, and employee performance. viii
ABSTRACT Employee performance variable (Y) is an important aspect in an organization, because it can determine the capability, productivity and service levels that can in target them. Leadership style
ABSTRACT 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
ABSTRACT. 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
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. Key words: organizational culture, organizational commitment, employee performance. vii. Universitas Kristen Maranatha
Influence of Organizatinal Culture on Organizational Commitment and Performance of Employees of The Program and The Mobile Unit in Ardan Group Management (105.9 Ardan FM and Radio B 95.6 FM) in Bandung
ABSTRACT Keyword : Return on Assets (ROA), Net Profit Margin, and Basic Earnings Power (BEP) and Corporation Tax to Turn Over Ratio (CTTOR).
ABSTRACT Taxes are the biggest source of state revenue that derive from non-oil sector which is used for development in the present and future. The purpose of this research is to determine whether there
ABSTRACT. Keywords: Earnings Per Share (EPS), Price Earnings Ratio (PER), Dividend Payout Ratio (DPR), and stock prices. vii
ABSTRACT The prospective investor needs to have some information before making a transaction in the capital market in order to make decisions about the worth of the company selected. One such information
ABSTRAK. Kata-kata kunci: sistem pengendalian manajemen, perencanaan strategis, dan kinerja karyawan
ABSTRAK Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh sistem pengendalian manajemen dan perencanaan strategis terhadap kinerja karyawan PT Global Transeducation.. Penelitian ini menggunakan
ABSTRACT. Keywords: Tax Planning, Income Tax. vii. Universitas Kristen Maranatha
ABSTRACT The purpose of this research is to examine the difference of income tax before and after tax planning applied. This research uses descriptive method with paired sample t-test analysis. Data are
ABSTRACT. Keywords: Aauditor internal, effectiveness of internal control of sales. iii. Universitas Kristen Maranatha
ABSTRACT Sales system is one of most important company activity because can yield company earnings stream. Therefore needs existence of effective sales internal control that accountable sales revenue and