scholarly journals PENERAPAN BIAYA KUALITAS UNTUK MENINGKATKAN EFISIENSI BIAYA PRODUKSI PADA CV. ULUNG BAURENO

Author(s):  
Nurrofiah Nurrofiah ◽  
◽  
Yahya Yahya ◽  
Hartono Hartono ◽  
◽  
...  

In the current era of globalization of the world economy, company management competes with each other. Quality is one of the main factors that must be considered by companies so that they can survive in the midst of competitive competition. The author conducted this research in a cigarette company, CV. Ulung Baureno Bojonegoro. The variables in this study are quality costs as independent variables (X) and production cost efficiency as the dependent variable (Y). The research approach used is an explanatory research approach and the method used by the author is a quantitative descriptive method. The results of the research on total quality costs in 2018 recognized by the company amounted to Rp. 408.367.000 with a percentage of 3.96%. From the results of estimates obtained by lowering costs in the category of prevention costs, quality costs decreased by Rp 233.117.000 or equal to 2.26% of the actual sales total. So that it can be concluded that by applying quality costs can increase the efficiency of production costs.

MBIA ◽  
2019 ◽  
Vol 18 (2) ◽  
pp. 43-51
Author(s):  
Shandra Bahasoan

The study was conducted aimed at knowing the role of competencies, namely knowledge, skills and self-concept in improving the performance of employees of PT. Summit Oto Finance, with a sample of 54 people . The method used in this study using questionnaires, interviews and documentation. Research approach by using quantitative descriptive method by analyzing Multiple Linear Regression to measure the performance of employees of PT. Summit Oto Finance. The results of this study simultaneously independent competency variables consisting of knowledge, skills and self-concept have a positive and significant influence on the dependent variable,namely employee performance. From the test results the correlation of the influence of competencies on employee performance is 94.1 percent while 5.9 percent is influenced by other factors. Dominant competencies affect the performance of employees of PT. Summit Oto Finance is a skill.


2021 ◽  
Vol 3 (2) ◽  
Author(s):  
Devy Zuliyana ◽  
Hari Santoso ◽  
Ahmad Syauqi

Lulur is a traditional cosmetic preparation that has been prescribed from generation to generation to remove dead skin cells and dirt so that it can exchange air freely and make the skin brighter and whiter. Therefore this study aims to determine the results of temu ireng powder and glutinous rice powder from organoleptic test of women's skin. The research used the survey-quantitative descriptive method, ‘Temu Ireng’ variable and glutinous rice powder. The independent variables in this study were the amount of temu ireng powder and glutinous rice powder used in the ratio (14 g: 6 g), (10 g: 10 g), (8 g: 12 g). The dependent variable in this study is the finished result of the scrub which includes texture, color, stickiness of the aroma and after using the scrub and is followed by a sign test. From the results of descriptive analysis with the Sign Test X3 with comparison is the best proportion. Whereas in X1 the results of the Sign Test analysis showed that the X2 was 0.45 indicating that there was a change after use. Whereas in the X2 sample from the results of the Sign Test analysis, the X2 value was 2.45, this indicates that there were changes that occurred in the panelist's skin after use. And the sample X3 from the Sign Test analysis shows X2 of 4.05, this also indicates that there is a change.Keywords:Skin Scrub, Temu Ireng Powder, Sticky Rice Powder.ABSTRAKLulur adalah sediaan kosmetik tradisional yang diresepkan dari turun-temurun digunakan untuk mengangkat sel kulit mati,dan  kotoran sehingga pertukaran udara bebas serta membuat  kulit menjadi lebih cerah dan putih.Oleh karena itu penelitian ini bertujuan untuk mengetahui hasil powder temu ireng dan powder beras ketan dari uji organoleptik terhadap kulit wanita. Penelitian menggunakanmetode survey-deskriptif kuantitatif, variabel temu hitam dan powder beras ketan. Variabel bebas dalam penelitian ini adalah jumlah powder temu ireng dan powder beras ketan yang di gunakan dengan perbandingan (14 g : 6 g ), (10 g : 10 g), (8 g : 12 g ).Variabel terikat dalam penelitian ini adalah hasil jadi dari lulur yang meliputi tekstur, warna, daya lekat aroma dan setelah penggunaan lulur dan di lanjutkan dengan uji sign test (uji tanda). Dari hasil analisis deskriptif dengan uji Sign Test X3 dengan perbandingan adalah proporsi terbaik. Sedangkan pada X1 dengan hasil analisa Sign Test menunjukkan X2nya sebesar 0,45menunjukan bahwa terdapat perubahan setelah pemakaian. Sedangkan pada sampel X2 dari hasil analisa Sign Test  nilai X2 sebesar 2,45, hal ini menunjukan terdapat perubahan yang terjadi pada kulit panelis setelah pemakaian. Dan pada sampel X3 dari analisis Sign Test menunjukan X2 sebesar 4,05 hal ini juga menandakan bahwa terjadi pula perubahan.Kata kunci: Lulur Kulit, Powder Temu Ireng, Powder Beras Ketan.


Author(s):  
Muammar Rinaldi ◽  
Shinta Feronica

Step by step a person's needs will be obtained, if they are self-motivated. Motivation can arise from within or outside of the self (environment) which is the driving factor towards the goal to be achieved. Motivation that exists in someone is a driving force that will realize a behavior in order to achieve the goals of his satisfaction. Communication has been very important in all aspects of life. Communication is an individual supporting factor to achieve the desired needs. In this study the independent variables are Motivation (X1), Communication (X2), and Lecture Environment (X3) variables. While the dependent variable is the Decision of Choosing (Y).The research methodology used is quantitative descriptive method, the unit of analysis in this study is STIE Eka Prasetya Medan, and the unit of observation is the 2017/2018 Academic Year Student. In this study population 284 students will be taken to the 2017/2018 Academic Year. The sample technique used in the study is Non- probability sampling, namely Purposive Sampling and using the Slovin formula obtained as many as 166 students.The partial results of the study indicate that the Motivation variable partially has a significant effect on the decision of students in the 2017/2018 Academic Year in choosing to continue their education at STIE Eka Prasetya Medan as evidenced from tcount 2.950 > ttable 1.974 and sig value. 0.004 < 0.05. Communication variables partially have no significant effect on student's decision in 2017/2018 Academic Year choosing to continue their education at STIE Eka Prasetya Medan as evidenced from tcount 0.883 < ttable 1.974 and sig value. 0.379 > 0.05. Lecture Environment Variables partially have a significant effect on the decision of students / i 2017/2018 Academic Year choose to continue their education at STIE Eka Prasetya Medan which is proven from tcount 2.769< ttable 1.974 and sig value. 0.006 < 0.05. Motivation, Communication, and Environment Lecture variables simultaneously have a significant effect on the decision of students / i 2017/2018 Academic Year choosing to continue their education at STIE Eka Prasetya Medan as evidenced from the Fcount value > Ftable ie 5.867 > 2.266 and sig value 0.001< 0.05. The decision decision variable is influenced by the Motivation, Communication, and Lecture Environment variables by 8.1%, while the remaining 91.9% is explained by the influence of other factors or variables outside the model such as promotion, price, location, and others that were not discussed in this study.


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.


2021 ◽  
Vol 3 (1) ◽  
pp. 61
Author(s):  
Arya Darmawan

The purpose of this study is to empirically prove the influence of the application of ISO and environmental accounting on company performance in chemical sector companies in 2016 to 2018.  The research method used is quantitative descriptive method.  The research data was taken from the Indonesia Stock Exchange (IDX) in the form of annual reports for the period 2016 to 2018. Testing the hypothesis of this study used multiple regression analysis because the independent variables used dummy measurements. This study uses SPSS software version 21. The results of the study simultaneously found that ISO 9000: 2008 and environmental accounting have a positive effect on company performance.


2016 ◽  
Vol 11 (1) ◽  
pp. 49-56
Author(s):  
Lesi Oktiwanti

The purpose of this research is to describe and analyze the effects of resource, knowledge and skill opportunity for the power of Gapoktan members as well as to describe and analyze the factors mostly influencing the power of Gapokan members. The research was conducted in Gapoktan Subur Murni, Cikalong Village, Cimaung Sub-district, Bandung District, in 2010 applying quantitative descriptive method. The data were collected by distributing questionnairer to 78 samples and analyzed using path analysis. The research result indicate resource, knowledge and skill, and opportunity possess positive and significant effects to power. The analysis result stated resource has effect of 0.258, knowledge and skill of 0.434 (the highest), and opportunity of 0.14. Over all the independent variables possess the effect of 0.732 to dependent variable. For further research, it is recommended to search the effect of ‘power within’ to empowerment.


2021 ◽  
Vol 14 (1) ◽  
pp. 29-38
Author(s):  
Tashwir . ◽  
Eni Kamal ◽  
Deni Sarianto ◽  
Yulia Fitri ◽  
Harminto . ◽  
...  

It is hoped that the use of payang fishing gear can help increase the catch of fishermen who will help improve the welfare of the fishing community. The purpose of this study was to analyze the factors of production of payang fishing gear fishermen in Sungai Limau District, Padang Pariaman Regency. The research was conducted in Padang Pariaman District, namely in Sungai Limau District, the respondents in this study were full fishermen who had payang fishing gear as many as 21 fishermen and ABK sampling of 2 people each. When the study was conducted for 2 (two) months early November to the end of December 2019. This type of research used in this research is quantitative descriptive method research. The results of the analysis show that overall the factors of production, namely the trip trip factor, the amount of fuel, the number of crew members, the length of the wings, the size of the ship's engine, the setting and the institutional and policy influence on production with an F count of 28,352 2.83 on the successful production of payang fishermen's catches. In Sungai Limau District, Padang Pariaman Regency. 90.5% of payang fishermen's catch production can be explained by these factors, while 9.5% is influenced by other tractors not included in the analysis. The factor of the amount of fuel with a t count of 4.523 1.761 and the number of ABK with a t count of 3.246 1.76131 are two main factors that have a significant positive effect on the production of Payang fishermen's catches in Sungai Limau District, Padang Pariaman Regency.


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


2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Ester R. Kalonio ◽  
Agus T. Poputra ◽  
Victorina Z. Tirayoh

The success of a company is largely determined by the accuracy of the leadership abilities in the management of the company. Cost efficiency has significance for the company in maintaining its existence in the business world. Activity Based Management is a method to achieve efficiency. The purpose of this research is to apply activity-based management method at Whiz Prime Hotel Megamass Manado by analyzing various activities in each deparment in hotel. The method used in this research is quantitative descriptive method. The results of this research is found some activities that are non value added activity in some departments in Whiz Prime Hotel Megamass Manado. However, after the implementation of activity management, the cost is not added value at each activity that does non value activity in some departments can be eliminated or reduced by Rp. 561.141.884. Thus, management can make cost reductions, so the company becomes more efficient.Keyword: Efficiency, Activity Based-Management, Non Value Added Activity


2019 ◽  
pp. 5-23 ◽  
Author(s):  
Mikhail V. Ershov ◽  
Anna S. Tanasova

Russian economy has reached the low level of inflation, but economic growth has not accelerated. Moreover, according to official forecasts, in the following years it will still be low. The article concludes that domestic demand, which is one of the main factors of growth, is significantly constrained by monetary, budgetary and fiscal spheres. The situation in the Russian economy is still hampered by the decline of the world economic growth. The prospects of financial markets are highly uncertain. This increases the possibility of crisis in the world. Leading countries widely use non-traditional measures to support their economies in the similar environment. In the world economy as well as in Russia a principally new combination of factors has emerged, which create specific features of economic growth. It requires special set of measures to stimulate such growth. The article proves that Russian regulators have large unused potential to stimulate growth. It includes monetization, long-money creation, budget and tax stimuli. It is important that the instruments, which will be used, should be based on domestic mechanisms. This will strengthen financial basis of the economy and may encourage economic growth. Some specific suggestions as to their use are made.


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