scholarly journals Analisis Penerapan Just In Time (JIT) dalam Meningkatkan Efesiensi Biaya Produksi

2021 ◽  
Vol 1 (1) ◽  
pp. 9-14
Author(s):  
Meika Purnamasari ◽  
Nurleli ◽  
Epi Fitriah

Abstract. Just In Time is a system designed to get good quality, get costs, and achieve time and cost as efficiently as possible by eliminating existing waste. This research was carried out in the Forging, Cast and Railroad Division of PT PINDAD (Persero) Bandung, aimed at understanding the timely application of production activities and analyzing the application of just in time to improve production cost efficiency. The method of data collection is done by observing the collected objects. The data analysis technique used is a qualitative descriptive analysis technique. The results of this study indicate that the purchasing system implemented in 2013 is still ineffective, because it still uses a system that uses traditional methods that cause waste of costs and storage space. The company PT PINDAD (Persero) Bandung after implementing a timely production system on one of the products, entered into an agreement with the supplier regarding the quality, quantity, and time of delivery of raw materials by making an agreement with a supplier of the company to minimize production costs. In conducting production activities, the company gets 93.11%  and efficiency levels increase by 5% so that these activities can be said to be efficient. Abstrak. Just In Time adalah suatu sistem yang dirancang untuk mendapatkan kualitas yang baik, menekan biaya, dan mencapai waktu dan biaya seefisien mungkin dengan menghilangkan pemborosan yang ada. Penelitian ini dilakukan di Divisi Tempa, Cor dan Alat Perkeretaapian PT PINDAD (Persero) Bandung, bertujuan untuk mengetahui penerapan Just In Time dalam aktivitas produksi serta menganalisis penerapan Just In Time dalam meningkatkan efisiensi biaya produksi. Metode pengumpulan data dilakukan dengan melakukan observasi pada objek yang diteliti. Teknik analisis data yang digunakan adalah teknik analisis secara deskriptif kualitatif. Hasil penelitian ini menunjukkan bahwa sistem pembelian secara tradisional yang diterapkan pada tahun 2013 masih belum efektif, karena masih menggunakan sistem secara pendekatan tradisonal yang menyebabkan pemborosan biaya dan ruang penyimpanan. Perusahaan PT PINDAD (Persero) Bandung setelah menerapkan sistem produksi secara Just In Time pada salah satu produk, mengadakan kesepakatan dengan pemasok mengenai kualitas, jumlah, dan waktu pengiriman bahan baku dengan adanya kesepakatan dengan pemasok perusahaan dapat meminimalisir biaya produksi. Dalam melakukan aktivitas produksi, perusahaan mendapatkan aktivitas nilai tamba sebesar 93,11% dan tingkat efisiensi meningkat sebesar 5%  sehingga aktifitas tersebut dapat dikatakan efisien. 

2019 ◽  
Vol 2 (1) ◽  
pp. 12
Author(s):  
John Fisher Gulo ◽  
Kamil Mustafa ◽  
Ninny Siregar

<p>The cost of production is needed to determine the cost of production of a product. Costs incurred to produce the product must be clear, so that the determination of the cost of production would be appropriate. Imprecision in calculating the cost of production will be misleading in making management decisions. Data collection methods used in this study include: Documentation, Interview, Observation. This study analyzed using qualitative descriptive analysis comparing the theory with actual results of the company. PT MUTIFA in determining the cost of production using the full costing method. PT MUTIFA in determining the cost of production, all costs incurred are treated as production costs, both the cost of major raw materials, cost of auxiliary materials, packaging materials costs and production overhead. Classification of production costs in accordance with the theory that exists is composed of material costs, labor costs and production overhead costs. Total production cost per month of each element calculation the average monthly cost is Rp. 73.111.118,260,- and the average number of finished products Paracetamol tablet 500 mg tablet is as much 566,666.67 per month. Based on data on average production costs in 2009, then the production cost per tablet is .Rp. 129,019.</p>


2019 ◽  
Vol 3 (1) ◽  
pp. 114
Author(s):  
Wanayumini Wanayumini ◽  
M. Ari Iskandar

Abstrak - Tujuan penulisan Penelitian ini untuk mepermudah pengguna dalam mengelola data bahan baku dan bahan jadi untuk memperoleh laba atau keuntungan dalam melakukan proses produksi. Metode yang ada saat ini masih manual, dimana terjadi kesalahan dalam menghitung jumlah bahan baku yang dibutuhkan, sehingga sering terjadi kerugian dalam setiap proses produksinya. Aplikasi ini di disain dengan menggunakan metode Just In Time (JIT) atau metode tepat waktu dimana pengguna hanya akan membeli bahan baku sesuai dengan jumlah kebutuhan yang diperlukan. Sehingga pengguna akan lebih mudah menghemat biaya produksi dikarenakan tidak akan takut kelebihan stok bahan baku, dan ini juga akan menghemat ruang penyimpanan di dalam gudang. Jadi dapat di simpulkan bahwa aplikasi ini dapat menggantikan metode yang lama. Sehingga dalam setiap proses produksinya dilakukan dengan tepat dan memperoleh laba atau keuntungan yang lebih besar lagi. Kelemahan aplikasi ini desainnya masih sangat sederhana. Kata Kunci - Visual Basic.Net 2010, Sistem Aplikasi Pengolahan Data Bahan Baku dan Bahan Jadi, Metode Just In Time (JIT). Abstract - The purpose of this thesis is to facilitate users in managing data on raw materials and finished materials to obtain profits or profits in carrying out the production process. The current method is still manual, where there is an error in calculating the amount of raw materials needed, so that losses often occur in each production process. This application is designed using the Just In Time (JIT) method or a timely method where users will only buy raw materials according to the number of needs needed. So that users will be easier to save on production costs because they will not be afraid of excess stock of raw materials, and this will also save storage space in the warehouse. So it can be concluded that this application can replace the old method. So that in each production process it is carried out properly and gets a bigger profit or profit. The weakness of this application is that the design is still very simple. Keywords - Visual Basic.Net 2010, Sistem Aplikasi Pengolahan Data Bahan Baku dan Bahan Jadi, Metode Just In Time (JIT)


2020 ◽  
Vol 9 (2) ◽  
pp. 114-124
Author(s):  
Mike Kusuma Dewi ◽  
Elsa Meirina

The application of Total Quality Management (TQM) is closely related to the quality of existing resources in the company. TQM provides a foundation for quality management and is an alternative in ensuring customer satisfaction, as well as Just In Time (JIT) which is a comprehensive and comprehensive production system. inventory management system where raw materials are purchased and produced as much as needed and used at the right time in every production process. In this study, the authors will examine the effect of TQM and JIT in efficiency of production costs at the manufacturing company PT Semen Padang in period 2016-2019. The data collection method was carried out by distributing questionnaires to each unit manager at PT Semen Padang which included managers of the accounting unit, human resource unit and production unit. The sampling technique used purposive sampling method and there were 67 samples. The analytical method used is to use the classical assumption test. Data analysis was also performed using the multiple regresion method with the SPSS Ver.16 application Based on the results of the hypothesis testing, it shows that Total Quality Management (TQM) has a positive effect on cost efficiency and Just In Time (JIT) has a positive effect on cost efficiency.


2019 ◽  
Vol 2 (2) ◽  
pp. 110
Author(s):  
Luh Putu Sukawati ◽  
Ni Made Ary Widiastini ◽  
Putu Indah Rahmawati

Abstrak Penelitian ini bertujuan untuk mengetahui produk pastry yang di jual di hotel Anantara Seminyak Bali Resort dan strategi yang dilakukan dalam meningkatkan kualitas produk pastry di hotel Anantara Seminyak Bali Resort. Metode pengumpulan data yang digunakan adalah observasi, wawancara dan dokumentasi. Subjek dalam penelitian ini adalah Executive Sous Chef, Chef Pastry, Chef de Partie dan Staff Kitchen Anantara Seminyak Bali Resort. Objek penelitian ini adalah strategi dalam meningkatkan kualitas produk pastry di hotel Anantara Seminyak Bali Resort. Teknik analisis yang dipergunakan adalah deskriptif kualitatif. Hasil penelitian menunjukkan bahwa faktor yang mempengaruhi produk pastry yang dijual di hotel Anantara Seminyak Bali Resort adalah rendahnya penjualan produk pastry dan bahan baku untuk pembuatan kue. Strategi yang dilakukan dalam meningkatkan kualitas produk pastry di hotel Anantara Seminyak Bali Resort adalah membuat inovasi baru yang membuat keunikan di setiap penyajian, hygiene dan sanitasi, serta menjaga dan meningkatkan kualitas makanan. Kata Kunci: Produk pastry, Bahan baku, Kualitas produk Anantara Seminyak Bali Abstract This study aims to find out pastry products sold at Anantara Seminyak Bali Resort hotels and the strategy carried out in improving the quality of pastry products in Anantara Seminyak Bali Resort hotel. Data collection methods used are observation, interviews and documentation. The subjects in this study were the Sous Executive Chef, Pastry Chef, Chef de Partie and Kitchen Staff Anantara Seminyak Bali Resort. The object of this research is a strategy in improving the quality of pastry products at the Anantara Seminyak Bali Resort hotel. The analysis technique used is qualitative descriptive analysis. The results of the study indicate that the factors that influence the pastry products sold at the Anantara Seminyak Bali Resort hotels is low sales of pastry products and raw materials for making cake, the strategy carried out in improving the quality of pastry products at the Anantara Seminyak Bali Resort hotels is making new innovations which makes it unique in every presentation, hygiene and sanitation, and maintaining and improving food quality. Keywords: Pastry products, Raw materials, Product quality Anantara Seminyak Bali


2019 ◽  
Vol 2 (1) ◽  
pp. 30
Author(s):  
Luh Putu Sukawati ◽  
Ni Made Ary Widiastini ◽  
Putu Indah Rahmawati

Abstrak Penelitian ini bertujuan untuk mengetahui produk pastry yang di jual di hotel Anantara Seminyak Bali Resort dan strategi yang dilakukan dalam meningkatkan kualitas produk pastry di hotel Anantara Seminyak Bali Resort. Metode pengumpulan data yang digunakan adalah observasi, wawancara dan dokumentasi. Subjek dalam penelitian ini adalah Executive Sous Chef, Chef Pastry, Chef de Partie dan Staff Kitchen Anantara Seminyak Bali Resort. Objek penelitian ini adalah strategi dalam meningkatkan kualitas produk pastry di hotel Anantara Seminyak Bali Resort. Teknik analisis yang dipergunakan adalah deskriptif kualitatif. Hasil penelitian menunjukkan bahwa faktor yang mempengaruhi produk pastry yang dijual di hotel Anantara Seminyak Bali Resort adalah rendahnya penjualan produk pastry dan bahan baku untuk pembuatan kue. Strategi yang dilakukan dalam meningkatkan kualitas produk pastry di hotel Anantara Seminyak Bali Resort adalah membuat inovasi baru yang membuat keunikan di setiap penyajian, hygiene dan sanitasi, serta menjaga dan meningkatkan kualitas makanan. Kata Kunci: Produk pastry, Bahan baku, Kualitas produk Anantara Seminyak Bali Abstract This study aims to find out pastry products sold at Anantara Seminyak Bali Resort hotels and the strategy carried out in improving the quality of pastry products in Anantara Seminyak Bali Resort hotel. Data collection methods used are observation, interviews and documentation. The subjects in this study were the Sous Executive Chef, Pastry Chef, Chef de Partie and Kitchen Staff Anantara Seminyak Bali Resort. The object of this research is a strategy in improving the quality of pastry products at the Anantara Seminyak Bali Resort hotel. The analysis technique used is qualitative descriptive analysis. The results of the study indicate that the factors that influence the pastry products sold at the Anantara Seminyak Bali Resort hotels is low sales of pastry products and raw materials for making cake, the strategy carried out in improving the quality of pastry products at the Anantara Seminyak Bali Resort hotels is making new innovations which makes it unique in every presentation, hygiene and sanitation, and maintaining and improving food quality. Keywords: Pastry products, Raw materials, Product quality Anantara Seminyak Bali


2020 ◽  
Vol 1 (1) ◽  
pp. 1-10
Author(s):  
Yulia Maulidyanti Rosdiana ◽  
Iriyadi Iriyadi ◽  
Diah Wahyuningsih

In each production process, it is possible there will be a discrepancy between the product that has been produced and with the standard, which referred to a defective product or a damaged product. The defective product or damaged product will affect the increase in production costs because the defective product has absorbed production costs from the beginning and it can cause losses to the company. Thus the company must make quality improvements to make the quality of the products produced more consistent and so that there are no more defective products. Improvement of this quality is needed by the existence of expenditure which is called quality cost. Quality costs are part of the production costs. With the existence of defective products or damaged products, it will cause production costs to increase because the company must pay for the process of reworking or reproducing. Therefore, by improving quality through quality costs, it is expected that production costs will be reduced. Production processes that pay attention to quality will reduce the possibility of product defects. Thus the company's production costs will be more efficient but still pay attention to the quality of the products produced. The purpose of this report is to find out how to supervise quality costs of UMKM in improving production cost efficiency. The author conducts community service at the UMKM Heriyanto which is a UMKM engaged in the shoe industry, especially adult women's shoes located on Jl. E. Sumawijaya, Sindang Barang Village, Gang Jambekiuna, Pasir Eurih Village, Taman Sari District, Bogor Regency.The results of the study show that the quality cost component found in the UMKM Heriyanto consists of prevention costs, internal failure costs, and external failure costs. In UMKM Heriyanto there is no apprasial cost because there is no quality control or checking activity for the product. In addition, the calculation of production costs in UMKM Heriyanto is quiet basic and simple because it does not separate the cost of direct raw materials from indirect raw materials, direct labor with indirect labor, and there are some overhead costs that are not taken into account. Internal failure costs consisting of excess raw materials have a significant influence on the cost of producing shoes for UMKM Heriyanto for all types of shoes. Thus the excess of this raw material must be reduced because it can affect the amount of raw material costs directly on production costs. If UMKM Heriyanto can implement the calculation of this quality cost, then in the next production it can reduce the cost of excess raw materials and UMKM Heriyanto can make production cost efficiency of 15%.                                               Keywords: qualitycosts, production cost, cost effieciency


Author(s):  
Dandy Ashghor Dawudi ◽  
Kamidjan Kamidjan ◽  
Agus Sulton

This research takes the object of Sebening Syahadat by Diva SR, this work is a novel that tells the story of the journey ofa teenager named Sam who is in the process ofsearching for identity. The journey is filled with interesting twits and turns embelissed with a love story that is very suitable if consumed by the younger generation who are learning to find identit. This study aims to reveal the value motives that led Sam’s character in finding his identity, which expected to be a material for reflection for readers, especially young people who are in the process of discovering his identity, the scope of the problem in this study is to reveal the value motives that affect the character’s psyche. Sam is told to have a rascal character.The research method used in this study took a descriptive qualitative approach, data colletion used was a literature study technique with stages of reading, note taking, coding for futher analysis. The analysis technique used is qualitative descriptive analysis technique.The result of the research in this research process indicate that the mental process of Sam’s character influenced by several factors, including: a. Motives in cultural factors (Situasional Factors), b. The motive for love begins with admiration for the attitude of someone who is full of noble values of character, c. The motive of curiosity and fulfillment of his needs for true value.


2019 ◽  
Vol 2 (2) ◽  
pp. 66-78
Author(s):  
Christina Randalayuk ◽  
Meinarni Asnawi ◽  
Anthonius H. Citra Wijaya

The objectives of this study were to evaluate the management of Government Fixed Assets inPegunungan Bintang Regency. The analysis technique used in this study was descriptive analysis.The paper described the Analysis of Regional Property Administration Evaluation in thePegunungan Bintang District Government. The data was shown in tables with numbers andpercentages to be analyzed further with descriptive analysis. In analyzing research data the authoruses qualitative descriptive analysis, also known as content analysis.The results of the study showed that the administration of regional fixed assets in terms of recordingthe assets, The Financial and Asset Management Agency (BPKAD) in Pegunungan BintangRegency has carried out the bookkeeping. This comprises of process of recording regional fixedassets in lists of its users, the inventory cards, and in the database of regional’s fixed assets. Beforerecording the assets, at first, Asset have been identified into its classification based on the type andcodes of regional fixed assets. Thus, in general, it can be concluded that the implementation ofaccounting in the administration of fixed assets in The Financial and Asset Management Agency ofPegunungan Bintang Regency has been well implemented. Evaluation of administration of regionalfixed assets to the inventory on The Financial and Asset Management Agency in PegununganBintang Regency has been carried out in accordance with mandated regulations. This can be seenfrom the evidence of inventory execution such as the existence of recording documents, theDatabase of Inventory, and documented in Inventories Books. In addition, there are reportingdocuments such as List of Inventory Recapitulation and List of inventory Mutations. Evaluation ofadministration of regional fixed assets in terms of reporting to The Financial and AssetManagement Agency in Pegunungan Bintang Regency is carried out in stages based on informationcontained in the list of assets keepers and a list of the authority of its users and keepers. Authoritiesof fixed assets users have to submit assets User Reports every semester, yearly, and 5 years toassets keepers.


2019 ◽  
Vol 10 (2) ◽  
pp. 186
Author(s):  
Heri Kuswanto

The phenomenon that occurs is related to the taking over of the right to guarantee (execution) of fiduciary security and Rahn Tasjily in the execution of executions carried out by financial institutions that do not comply with applicable laws and regulations. This research uses Normative legal methods, with qualitative descriptive analysis and critical legal studies. The results of the study that the process of taking over the right to guarantee (execution) fiduciary regulated in article 29 (1) of the fiduciary guarantee law. Among the first, execution based on Grosse fiduciary guarantee certificate or executable title (fiat execution) contained in the Fiduciary Guarantee Certificate carried out by the fiduciary recipient. Second, an execution based on the execution of separate executions through public auctions by fiduciary recipients. Third, execution by sale under the hand by the creditor fiduciary himself, and fourth, fiduciary execution by claiming. Based on Islamic law, the process of expropriation of the right to guarantee (execution) Rahn Tasjily, that the procedure for executing Marhun (collateral object), if due. Murtahin must warn Rahin to pay off her debt immediately. If the Rahin still cannot repay its debt, then Marhun is forcibly sold/executed through an auction, according to sharia. Marhun sales proceeds used to pay off debt, maintenance, and storage costs that have not paid and sales costs. The excess proceeds from the sale belong to Rahin, and the shortcomings become Rahin obligations. The execution process carried out by sharia companies must be based on fatwa no. 25/DSN-MUI/III/2002, and fatwa no. 92/ DSN-MUI/IV/2014. Positive law and Islamic law, which become normative references, have not been well understood and applied by the finance parties, causing injustice and legal uncertainty.Keywords: expropriation of rights, fiduciary guarantee, rahn tasjily ABSTRAKFenomena yang terjadi terkait pengambilalihan hak atas jaminan (eksekusi) jaminan fidusia dan rahn tasjily pada pelaksanaan eksekus yang dilakukan oleh lembaga pembiayaan tidak mematuhi aturan perundang-undangan yang berlaku. Penelitian ini menggunakan metode hukum Normatif, dengan analisis deskriptif kualitatif dan studi hukum kritis. Hasil penelitian bahwa, proses pengambilalihan hak atas jaminan (eksekusi) fidusia telah diatur dalam pasal 29 (1) undang-undang jaminan fidusia. Diantaranya pertama, eksekusi berdasarkan grosse sertifikat jaminan fidusia atau titel eksekutorial (secara fiat eksekusi) yang terdapat dalam Sertifikat Jaminan Fidusia yang dilakukan oleh penerima fidusia. Kedua, eksekusi berdasarkan pelaksanaan parate eksekusi melalui pelelangan umum oleh penerima fidusia. Ketiga, eksekusi secara penjualan di bawah tangan oleh kreditor pemberi fidusia sendiri, dan keempat, eksekusi fidusia secara mendaku. Berdasarkan hukum Islam, proses pengambilalihan hak atas jaminan (eksekusi) rahn tasjily, bahwa prosedur pengeksekusisan marhun (objek jaminan), apabila jatuh tempo. Murtahin harus memperingatkan Rahin untuk segera melunasi hutangnya. Apabila rahin tetap tidak dapat melunasi hutangnya, maka marhun dijual paksa/dieksekusi melalui lelang sesuai syariah. Hasil penjualan marhun digunakan untuk melunasi utang, biaya pemeliharaan dan penyimpanan yang belum dibayar serta biaya penjualan. Kelebihan hasil penjualan menjadi milik rahin dan kekurangannya menjadi kewajiban rahin. Adapun proses eksekusi yang dilakukan oleh perusahaan syariah harus berdasarkan fatwa Nomor: 25/DSN-MUI/III/2002, dan fatwa Nomor:92/DSN-MUI/IV/2014. Hukum positif dan hukum Islam yang menjadi rujukan normatif, belum difahami dan diterapkan dengan baik oleh pihak pembiayaan, sehingga menimbulkan ketidakadilan dan ketidakpastian hukum. Kata Kunci : jaminan eksekusi fidusia,pengambilalihan hak, rahn tasjily


2021 ◽  
Vol 8 (2) ◽  
pp. 110-116
Author(s):  
Ratnawaty Marginingsih

Abstrak  Berbagai permasalahan yang terjadi pada UMKM terdampak pandemi cukup dirasakan oleh para pelaku usaha tersebut. Hal ini tentu saja berakibat pada penurunan keuntungan secara signifikan dikarenanakan tingkat produktivitas yang rendah. Langkah terkait pemulihan ekonomi, dalam hal ini pemerintah melalui kementrian keuangan membuat kebijakan luar biasa untuk memitigasi dampak covid-19 dan perlambatan ekonomi dengan membuat Program Pemulihan Ekonomi Nasional (PEN).  Metode penelitian yang digunakan dalam penulisan ini adalah teknik analisis deskriptif kualitatif. Hasil penelitian menujukkan Program Pemulihan Ekonomi Nasional (PEN) memiliki dampak positif bagi sektor UMKM pada masa pandemi covid-19 sebagai langkah kebijakan yang diambil oleh pemerintah untuk mendukung pemulihan perekonomian nasional khususnya sektor UMKM yang memiliki kontribusi cukup besar. Rekomendasi kebijkan penguatan UMKM tidak hanya pada masa pandemi tetapi juga pada masa pemulihan dan pasca pandemi sehingga percepatan pemulihan ekonomi nasional dapat mencapai kestabilannya. Kata Kunci: Program PEN, Kebijkan Pandemi, UMKM  Abstract - The various problems that occur in SMEs affected by the pandemic are quite felt by these business actors. This of course results in a significant reduction in profits due to low productivity levels. Steps related to economic recovery, in this case, the government through the ministry of finance, make extraordinary policies to mitigate the impact of covid-19 and the economic slowdown by creating the National Economic Recovery Program (PEN). The research method used in this paper is a qualitative descriptive analysis technique. The results of the study show that the National Economic Recovery Program (PEN) has a positive impact on the MSME sector during the COVID-19 pandemic as a policy step taken by the government to support the recovery of the national economy, especially the MSME sector which has a significant contribution. Recommendations for strengthening MSME policies are not only during the pandemic but also during the recovery and post-pandemic period so that the acceleration of national economic recovery can achieve stability. Keywords: PEN Program, Pandemic Policy, MSME 


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