PENGARUH PENGGUNAAN PENDEKATAN TARGET DAN KAIZEN COSTING TERHADAP UPAYA MENGURANGI BIAYA PRODUKSI

The research is divided into an understanding of the target costing, understanding of the Kaizen costing, and to which the outcome is to be obtained using the target and Kaizen costing. The study combines costing targets with costing kaizen for cost reduction. This research is a type of descriptive research with the case study type at PT. Victory Garmintex. The research at PT. Victory Garmintex begins with determining the objectives, namely the business of Kaizen based on the price that the consumer wants to pay and should be achieved. Once it is started to identify and eliminate waste. The result is the elimination of waste and minimized waste; Use of raw materials, raw material supplies, packaging processes, packing processes, and waste of work, and the extravagance of transportation. The final step is to evaluate the implementation of Kaizen costing. Evaluation is done by comparing the actual earned savings achieved with the objectives set at the beginning. The results of the evaluation showed PT. Victory Garmintex has managed to reduce the company's production costs using the target costing and kaizen costing. Keywords: Costing target, kaizen costing, cost reduction, waste, elimination of waste, small step Penelitian ini terbagi dalam pemahaman tentang target costing, pemahaman tentang kaizen costing dan sejauh mana hasil yang bakal diperoleh dengan menggunakan target dan kaizen costing. Penelitian ini menggabungkan antara target costing dengan kaizen costing untuk pengurangan biaya. Penelitian ini merupakan jenis penelitian deskriptif dengan jenis studi kasus pada PT. Victory Garmintex. Penelitian di PT. Victory Garmintex, diawali dengan menentukan tujuan, yaitu usaha kaizen yang berdasarkan harga yang ingin dibayarkan konsumen dan harus dicapai. Setelah itu dimulailah mengidentifikasi dan mengeliminasi pemborosan. Hasilnya adalah dieliminasinya pemborosan dan diminimumkannya pemborosan; pemakaian bahan baku, persediaan bahan baku, proses pengemasan, proses pengepakan, serta pemborosan gerak kerja, dan pemborosan transportasi. Langkah terakhir yang dilakukan adalah mengevaluasi implementasi kaizen costing. Evaluasi dilakukan dengan membandingkan penghematan aktual yang berhasil diperoleh dengan tujuan yang telah ditetapkan di awal. Hasil evaluasi menunjukkan PT. Victory Garmintex telah berhasil mengurangi biaya produksi perusahaan dengan menggunakan target costing dan kaizen costing. Kata Kunci: target costing, kaizen costing, pengurangan biaya, pemborosan, eliminasi pemborosan, langkah kecil

A Waste Elimination Process

The continuous improvement using waste elimination has been emphasized as the most important task of modern organizations. Lean manufacturing system has proved its capability to eliminate waste and produce environmental gains. The eight types of waste identified under lean have positive relations to green waste. In this chapter, a waste elimination process is suggested as an approach for lean sustainable outcomes. The process structure contains three consecutive phases: waste documentation, waste analysis, and waste removal. The techniques and tools of each phase are inclusively discussed.

The Implementation of Kaizen and 5S concept for Overall Improvement of an Agricultural Organisation

The objective of this study is to implement some of the Kaizen and 5S principles borrowed from Toyota's operation management systems and process improvements to help smallholder farmers become more productive and efficient. The paper systematically analyses, categorises, and reviews methodically the published literature. A series of case studies were conducted in an indoor hydroponic farm located in an urban area. The Kaizen and 5S principles in the organization have been implemented and analysed. Based on the outcomes of the case studies, it can be stressed that by the introduction and implementation of the Kaizen and 5S principles brings significant changes and improvements in the organisation in terms of increasing in effectiveness and efficiency in the operational processes, improved visual management of the process, improved safety and morale of the workers, improved housekeeping, waste elimination and standardization. The outcomes of this study have demonstrated that the Kaizen and 5S principles and techniques are equally applicable for agricultural organisations rather than manufacturing sectors.

Tondano watershed and Plastic Waste Elimination Activities

The role of Tondano watershed is very important for the people of North Sulawesi. It can be said as the heart of the economy for the people who live suround it. One of them is the existence of aquaculture business activities in the form of fixed cage. It was found that Tondano watershed has shown an alarming decline in function. There are several causes, one of which is the increasing volume of plastic waste. The house wife group is important in its role in maintaining the sustainability of Tondano watershed. This group is believed to be one of the leaders for removing plastic waste in Tondano watershed.Keyword: Tondano watershed, plastic waste, housewife group, sustainability ABSTRAKWilayah DAS Tondano sangat penting peranannya bagi masyarakat Sulawesi Utara. Dapat dikatakan sebagai jantungnya perekonomian bagi masyarakat yang hidup di sekitarnya. Salah satu di antaranya adalah adanya kegiatan usaha akuakultur dalam bentuk karamba jaring tancap. Ditemukan fungsi DAS Tondano telah menunjukkan adanya penurunan yang mengkuatirkan. Ada beberapa penyebab, salah satunya adalah meningkatnya volume limbah plastik. Kelompok ibu RT penting dalam perannya menjaga keberlanjutan DAS Tondano. Kelompok ini dipercaya dapat menjadi salah satu ujung tombak untuk mengentas limbah plastik di DAS Tondano.Keyword: DAS Tondano, limbah plastik, kelompok ibu RT, keberlanjutan