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


recorded cost of quality, unrecorded cost of quality, efisiensi siklus proses (PCE), total quality costs, total quality management (TQM).

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References

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DOI: https://doi.org/10.22146/abis.v7i2.58841

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