ANALISIS AKTIVITAS SIKLUS PRODUKSI PADA UNIT WEAVING 2 PT DAN LIRIS DENGAN MENGGUNAKAN MANUFACTURING CYCLE EFFICIENCY (MCE)

https://doi.org/10.22146/abis.v7i4.58859

Nuralita Aryani Rachman(1*), Hardo Basuki(2)

(1) Universitas Gadjah Mada, Yogyakarta
(2) Departemen Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada, Yogyakarta
(*) Corresponding Author

Abstract


Abstrak

Tujuan – Penelitian ini menganalisis aktivitas yang menambah nilai dan tidak menambah nilai serta menganalisis tingkat manufacturing cycle efficiency (MCE) pada siklus produksi di unit weaving 2 PT Dan Liris.

Metode penelitian – Penelitian kualitatif dengan pendekatan studi kasus menggunakan data primer dan sekunder yang dikumpulkan melalui observasi, wawancara, dan dokumentasi. Analisis data dilakukan dengan cara kondensasi data, penyajian data, dan penarikan kesimpulan.

Temuan – Hasil penelitian menyatakan bahwa terdapat terdapat 48 aktivitas yang menambah nilai dan 35 aktivitas yang tidak menambah nilai dengan aktivitas menunggu sebanyak 27
dan aktivitas berpindah sebanyak 8. Tingkat MCE di unit weaving 2 PT Dan Liris untuk kosntruksi 1206063 adalah sebesar 64,91%. Hal ini menandakan bahwa pada proses produksi di unit weaving 2 masih mengandung aktivitas yang tidak menambah nilai sebesar 35,09%.

Orisinalitas – Penelitian ini menganalisis keseluruhan aktivitas dari awal proses hingga akhir proses dengan mencantumkan waktu tiap aktivitasnya secara ­real-time sesuai dengan apa yang terjadi di lapangan, sehingga diperoleh hasil yang menggambarkan keadaan proses produksi yang sebenarnya

Keywords


manufacturing cycle efficiency (MCE), cycle time, analisis aktivitas, ¬value-added activities, non-value-added activities.

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References

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DOI: https://doi.org/10.22146/abis.v7i4.58859

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