_logo2.png){kind=logo}
* Corresponding Author
PENILAIAN DAN EVALUASI MANAJEMEN BIAYA KUALITAS (STUDI PADA CV DWI BOGA UTAMA)
https://doi.org/10.22146/abis.v7i2.58841 Made Irma Lestari(1*), Ertambang Nahartyo(2)
(1) Universitas Gadjah Mada, Yogyakarta
(2) Departemen Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada, Yogyakarta
(*) Corresponding Author
Abstract
Abstrak
Tujuan – Penelitian ini bersifat studi kasus yang bertujuan menelusuri penyebab CV Dwi Boga Utama diindikasi belum menerapkan manajemen biaya kualitas, menilai komponen recorded maupun unrecorded cost terkait penciptaan kualitas produk dan layanan kepada pelanggan. Pada akhirnya peneliti diharapkan mampu memberikan rekomendasi pelaksanaan manajemen biaya kualitas yang perlu diterapkan oleh CV Dwi Boga Utama dalam rangka mengarahkan perusahaan ke posisi pasar yang lebih baik.
Metode Penelitian – Teknik dokumentasi, observasi, dan wawancara digunakan sebagai metode pengumpulan data pada perusahaan sebagai objek penelitian. Peneliti melakukan penelusuran lebih mendalam kepada stakeholder, yang terdiri dari pemasok, pelanggan, pekerja pabrik, dan pemilik untuk menelusuri biaya-biaya kualitas yang belum teridentifikasi. Panel uji coba juga dilakukan untuk menghitung biaya atas kehilangan penjualan.
Temuan – Faktor-faktor penyebab perusahaan diindikasi belum menerapkan manajemen biaya kualitas dilihat dari tidak adanya pelaporan biaya kualitas, standar kualitas, divisi manajemen mutu, struktur organisasi/tanggung jawab dan wewenang yang tidak baik, efisiensi siklus proses yang belum efisien, serta perencanaan dan pencatatan yang tidak memadai. Selain itu, penelitian ini menemukan adanya porsi unrecorded cost of quality yang cukup signifikan dibanding dengan porsi recorded cost of quality.
Implikasi Penelitian – Peneliti memberikan rekomendasi pelaksanaan total quality management (TQM) dalam melakukan perbaikan pada faktor-faktor yang menghambat terlaksananya suatu manajemen biaya kualitas yang baik untuk perusahaan.
Originalitas – Penelitian ini menelusuri adanya biaya kualitas tersembunyi dengan model opportunity/intangible costs, menelusuri hidden quality costs yang masih jarang dilakukan. Untuk mendapatkan gambaran lebih menyeluruh terkait manajemen biaya kualitas pada sebuah perusahaan. Hal ini dapat menjadi pedoman bagi perusahaan lain atau sejenis dalam melakukan penilaian terhadap total quality costs.
Keywords
Full Text:
PDFReferences
Referensi A.A. Atkinson, R.S. Kaplan, E.M. Matsumura, & S.M. Young. 2012. Management Accounting: Information for Decision-Making and Strategy Execution. Upper Saddle River: Pearson Prentice Hall. Andrea Schiffauerova, Vince Thomson. 2006. A review of research on cost of quality models and best practices. International Journal of Quality & Reliability Management. Vol. 23 Issue: 6, pp.647-669. https://doi.org/10.1108/-02656710610672470 Arifin, Zaenal Nur. 2017. Bali, Penyumbang Devisa Terbesar di Sektor Pariwisata. Tribun News. Diakses pada 27 Agustus 2018, pukul 22:46. http://www.tribunnews.com/nasional/2017/08/10/bali-penyumbang-devisa-terbesar-di-sektor-pariwisata. British Standard Institution (1992a). 1992. BS6143: Part 1 Guide to the Economics of Quality: Process Cost Model, British Standards Institution: London. Campanella, Jack. 1999. Principles of Quality Costs (3rd ed.). Quality Press, Milwaukee, WI. Chang, Nai-Jen dan Fong, Cher-Min. 2010. “Green Product Quality, Green Corporate Image, Green Customer Satisfaction, and Green Customer Loyalty”. African Journal of Business Managemen, Vol. 4(13), 4 October, pp. 2836-2844. Clive Goulden, Louise Rawlins. 1997. "Quality costing: the application of the process model within a manufacturing environment", International Journal of Operations & Production Management, Vol. 17 Issue: 2, pp.199-210, https://doi.org/10.1108/01443579710158050. Cooper, D.R.& P.S. Schindler. 2006. Business Research Methods (9th ed.) New York: McGraw-Hill. Crosby, P.B. 1979. Quality Is Free, Ontario: Penguin Books. Daryanto. 2012. Manajemen Produksi. Satu Nusa. Bandung. Deming, W.E. 1986. Out of the Crisis, MIT Center for Advanced Engineering, Cambridge, MA. Dorota Stadnicka, R.M. Chandima Ratnayake. 2018. "Development of additional indicators for quotation preparation performance management: VSM-based approach", Journal of Manufacturing Technology Management, Vol. 29 Issue: 5, pp.866-885, https://doi.org/10.1108/JMTM-01-2017-0016. D. Rajenthirakumar, P.V. Mohanram, S.G. Harikarthik. 2011. Process Cycle Efficiency Improvement Through Lean: A Case Study. International Journal of Lean Thinking Volume 2, Issue 1. Journal homepage: www.thinkinglean.com/ijlt. Ebert, Ronald J., Ricky W. Griffin. Business Essentials. 2013. Upper Saddle River, N.J.: Pearson Education Elgh, F. 2010. “Towards an integrated system foundation for quotation preparation”, International Design Conference – Desig, Dubrovnik, pp. 1493-1502. Evi. 2018. Sambut Asian Games 2018, Kemenpar Siapkan 75 Paket Wisata. Indonesia Trip News. Diakses pada 28 Agustus 2018, puku; 13:50. https://indonesiatripnews.com/berita/wisata/sambut-asian-games-2018-kemenpar-siapkan-75-paket-wisata/. Frozen Food Indonesia. 2016. Mengetahui ciri-ciri daging yang baik. Diakses pada 23 Desember 2018. https://frozener.com/2016/06/21/mengetahui-ciri-ciri-daging-yang-baik/. Feigenbaum, A.V., 1991. Total Quality Control, 3rd ed., McGraw-Hill, New York, NY,. Fleury, A. 2000. “The changing pattern of operation management in developing countries: the case of Brazil”, International Journal of Operations & Production Management, Vol. 19 No. 5/6, pp. 75-90. Freeman, R. Edward and John F. M. 2001. Artikel: A Stakeholder Approach to Strategic Management. SSRN Electronic Journal. Darden Graduate School of Business Administration, University of Virginia. George, M.L. 2002. Lean Six Sigma: Combining Six Sigma Quality with Lean Production Speed, McGraw Hill, New York, NY. Gasperz, V. 2002. Total Quality Management. Bogor: Vinchristo Publication. Giakatis, G., Enkawa, T. dan Washitani, K. 2001. “Hidden Quality Costs and The Distinction Betweem Quality Cost and Quality Loss”, Total Quality Management, Vol. 12 No. 2, pp. 179-90. Goulden, C. dan Rawlins, L. 1997. “Quality costing: the application of the process model within a manufacturing environment”, International Journal of Operation & Production Management, Vol. 17 No.2, pp. 199-210. Hans van der Bij, Jeroen H.W. van Ekert. 1999. "Interaction between production control and quality control", International Journal of Operations & Production Management, Vol. 19 Issue: 7, pp.674-690, https://doi.org/10.1108/01443579910271665. Hansen, D. R. dan M. M. Mowen. 2002. Cost Management: Accounting and Control (3r ed.). Ohio: South-Western College Publishing. Hansen, D. R. dan M. M. Mowen. 2007. Managerial Acounting (8th ed.). USA: Thomson South-Western. Heizer, Jay dan Barry Render. 2006. Manajemen Operasi, edisi tujuh. Jakarta: Salemba Empat. Hennink, Monique. Inge Hutter, dan Ajay Bailey. 2011. Qualitative Research Methods. Sage Publications Ltd.: London. Hidayat, Cecep. 2008. Daging yang Baik dan Sehat. detik news. Diakses pada 23 Desember 2018. https://news.detik.com/opini/d-1013275/daging-yang-baik-dan-sehat. Hung-Che Wu, Ching-Chan Cheng, Yi-Chang Chen, Wien Hong. 2018. "Towards green experiential loyalty: Driving from experiential quality, green relationship quality, environmental friendliness, green support and green desire", International Journal of Contemporary Hospitality Management, Vol. 30 Issue: 3, pp.1374-1397, https://doi.org/10.1108/IJCHM-10-2016-0596. ISO 9001:2015. Quality Management Systems – Requirements: Guidance Document. http://www.iso.org/sites/directives/directives.html. Juran, J.M., Gryna, F.M. and Bingham, R. 1975. Quality Control Textbook, 3rd ed., McGraw-Hill: New York, NY. Kencana, Maulandy Rizky Bayu. 2019. Harga Daging Ayam Naik pada Awal Pekan. Liputan6.com. Diakses pada 25 Januari 2019. https://www.liputan6.com/bisnis/read/3876000/harga-daging-ayam-naik-pada-awal-pekan Krishnamoorthi, K.S. 1989, “Predict quality cost changes using regress”, Quality Progress, December, pp. 52-5. Kotler, Philip dan Kevin Lane Keller. 2008. Manajemen Pemasaran. Jilid 1. Jakarta: Erlangga. Liang‐Hsuan Chen, Ming‐Chu Weng. 2002. "Using fuzzy approaches to evaluate quality improvement alternative based on quality costs", International Journal of Quality & Reliability Management, Vol. 19 Issue: 2, pp.122-136, https://doi.org/10.1108/02656710210413471. Marcellus, R.L. dan Dada, M. 1991. ”Interactive process quality improvement”, Management Science, Vol. 37 No. 11, pp. 1365-76. Maxwell, Joseph A. 2013. Qualitative Research Design: An Interative Approach (3rd ed.). SAGE Publication Inc.: US America. Miguel, P.A. Cauchick, & Pontel, Silmar. 2004. "Assessing quality costs of external failures (warranty claims)", International Journal of Quality & Reliability Management, Vol. 21 Issue: 3, pp.309-318, https://doi.org/10.1108/02656710410522748. Mulyadi. 2007. Activity Based Cost System: Sistem Informasi Biaya untuk Pemberdayaan Karyawan, Pengurangan Biaya, dan Penentuan Secara Akurat Kos Produk dan Jasa. Yogyakarta: UPP STIM YKPN. Mulyadi. 2018. Modul Bab 2: Karakteristik Lingkungan Bisnis Global. Yogyakarta: UPP STIM YKPN. Nandakumar, P., Datar, S.M. dan Akella, R. 1993. “Models for measuring and accounting for cost of conformance quality”, Management Science, Vol. 39 No. 19, pp. 1-16. Pantouvakis, Angelos, & Bouranta, Nancy. 2014. "Quality and price – impact on patient satisfaction", International Journal of Health Care Quality Assurance, Vol. 27 Issue: 8, pp.684-696, https://doi.org/10.1108/IJHCQA-10-2013-0128. Patton, M. Q. (2002). Qualitative research and evaluation methods (3rd ed.). Thousand Oaks, CA: Sage. Plunkett, J.J. and Dale, B.G. 1995. Quality Costing (2nd ed.). Chapman & Hall: London. Putra, Dwi Aditya. 2018. Masuki Norma Baru, Kontribus Industri RI di Atas Rata-Rata Tingkat Dunia. Merdeka.com, 30 Desember. Diakses pada 2 Januari 2019. https://www.merdeka.com/uang/masuki-norma-baru-kontribusi-industri-ri-di-atas-rata-rata-tingkat-dunia.html. Russel, Roberta S dan Bernard W, Taylor. 2011. Operating Management Creating Value Along The Supply Chain. 7th Edition. Amerika: John Wiley and Sons. Inc. Sandoval-Chaves, D.A. dan Beruvides, M.G. 1998. “Using opportunity costs to determine the cost of quality: a case study in a continuous-process industry”, The Engineering Economist, Vol. 43 No. 2, pp. 107-24. Schiffauerova, A. and Thomson, V. 2006. “A review of research on cost of quality models and best practices”, International Journal of Quality & Realiability Management, Vol. 23 No. 6, pp. 647-69. Sekaran, Uma dan Roger, Bougie. 2016. Research Methods for Business (7th ed.) United Kingdom: John Wiley & Sons Ltd. Sevilla, C. G. et.al. 1993. Pengantar Metode Penelitian. Edisi Terjmahan. Jakarta: UI-PRES. Smith, Joanna. 2014. Bias inReserach. EBN Journal, Volume 17 Number 4. Soo‐Jin Cheah, Amirul Shah, Md. Shahbudin, Fauziah, Md. Taib. 2011. "Tracking hidden quality costs in a manufacturing company: an action research", International Journal of Quality & Reliability Management, Vol. 28 Issue: 4, pp.405-425, https://doi.org/10.1108/02656711111121816. Sudana, I Gusti Nyoman. 2015. Lampiran: (6) Data Industri Prosessing Hasil Ternak di Kota Denpasar. Diakses pada 14 September 2018, pukul 22:30. Dikutip dalam https://anzdoc.com/6-data-industri-prosessing-hasil-ternak-di-kota-denpasar.html. Supriyono. 2002. Akuntansi Biaya dan Akuntansi Manajemen Untuk Teknologi Maju dan Globalisasi (2nd ed.). Yogyakarta: BPFE. Tsai, W.H. 1998. “Quality cost measurement under activity-based costing”, International Journal of Quality & Reliability Management, Vol. 24 No. 3, pp. 263-78. Yang, C.C. 2008. “Improving the Definition and Quantification of Quality Costs”, Total Quality Management, Vol. 19 No. 3, pp. 175-91. Yin, R. K. 2002. Studi Kasus (Desain dan Metode). Jakarta: PT Raja Grafindo Persada. Yin, R. K. 2014. Case Study Research: Design and Methods (5th ed.). US America: SAGE Publications, Inc. Zimmerman, Jerold L. 2009. Accounting for Decision Making and Control, 7th edition. New York. N.Y: McGraw-Hill/Irwin.
DOI: https://doi.org/10.22146/abis.v7i2.58841
Article Metrics
Abstract views : 1056
| 
views : 3038
Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution 4.0 International License.
______________________________________________________________________________________________________
2302 - 1500