ABSTRACT In order to make production costs more efficient, need a control in the production process for press a waste and extravagance that occured. In that way, can press cost of goods sold without decrease a product quality and a product will be finish appropriate with the time. An extravagance can be decrease with applied Just In Time system and Total Quality Management system . In this research use a primary data the form sub data that obtained directly from the resource. A sample data used is snacks factory Bolu & Snack “RIBUT” during 2009 until 2011. This research use analytical techniques Wilcoxon Match Test and a help from SPSS program 20.0 that purposed to examined the effect of Just In Time system and Total Quality Management system for make the cost efficiently. The result from this research prove Just In Time system And Total Quality Management system have a significant influence for make the cost efficiently. It also known that Just In Time system and Total Quality Management system can decrease production cost in a year Rp 48.400.000,00 and a remainder is the other factor that derived from outside the research variable . Keywords: Just In Time (JIT), Total Quality Management (TQM), and Cost of Production
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ABSTRAK Dalam rangka mengefisiensikan biaya produksi perusahaan, diperlukan pengendalian dalam proses produksi untuk mengurangi pemborosan yang mungkin terjadi. Dengan cara demikian, harga pokok produksi dapat ditekan tanpa mengurangi kualitas produk yang dihasilkan serta dapat diselesaikan dalam jangka waktu yang telah ditentukan. Pemborosan tersebut dapat dikurangi dengan menerapkan sistem Just In Time dan Total Quality Management. Penelitian ini menggunakan data primer, yang berupa sub data yang diperoleh secara langsung dari narasumbernya. Sampel data yang digunakan adalah biaya produksi dari perusahaan makanan ringan yaitu Perusahaan Bolu & Snack “Ribut” selama tahun 2009 sampai dengan 2011. Penelitian ini menggunakan teknik analisis Wilcoxon Match Test dengan bantuan program SPSS Versi 20.0 yang bertujuan untuk menguji pengaruh sistem Just In Time dan Total Quality Management dalam mengefisiensikan biaya produksi. Hasil penelitian ini menunjukkan bahwa sistem Just In Time dan Total Quality Management berpengaruh signifikan dalam mengefisiensikan biaya produksi. Selain itu, juga diketahui bahwa sistem Just In Time dan Total Quality Management dapat menurunkan biaya produksi dalam jangka waktu 1 tahun sebesar Rp 48.400.000,- sedangkan sisanya dipengaruhi oleh faktor-faktor lain yang berasal dari luar variabel yang diteliti. Kata kunci : Just In Time (JIT), Total Quality Management (TQM), dan Biaya Produksi.
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DAFTAR ISI Halaman HALAMAN JUDUL............................................................................................ i HALAMAN PENGESAHAN............................................................................. ii SURAT PERNYATAAN KEASLIAN SKRIPSI..............................................iii KATA PENGANTAR......................................................................................... iv ABSTRACT........................................................................................................... vii ABSTRAK............................................................................................................ viii DAFTAR ISI........................................................................................................ ix DAFTAR GAMBAR........................................................................................... xiii DAFTAR TABEL................................................................................................ xiv DAFTAR LAMPIRAN....................................................................................... xv
BAB I PENDAHULUAN.................................................................................... 1 1.1. Latar belakang penelitian................................................................... 1 1.2. Identifikasi masalah........................................................................... 5 1.3. Tujuan dan kegunaan penelitian........................................................ 5 1.4. Manfaat penelitian............................................................................. 6
BAB II TINJAUAN PUSTAKA......................................................................... 7 2.1. Landasan Teori................................................................................. 7 2.1.1. Sistem Just In Time............................................................. 7 2.1.1.1. Pengertian dan konsep Just In Time...................... 7 2.1.1.2. Sifat dasar Just In Time.....................................
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2.1.1.3. Elemen Just In Time.............................................. 12 2.1.1.4. Manfaat Just In Time............................................. 14 2.1.1.5. Tujuan implementasi Just In Time........................ 15 2.1.1.6. Prinsip Just In Time dalam penghematan biaya.... 17 2.1.1.7. Penerapan sistem Just In Time.............................. 19 2.1.1.7.1. Sistem pembelian Just In Time............. 19 2.1.1.7.2. Sistem produksi Just In Time................ 21 2.1.1.8. Pengukuran efisiensi dalam sistem Just In Time... 23 2.1.2. Konsep Total Quality Management................................. 25 2.1.2.1. Pengertian TQM.................................................... 25 2.1.2.2. Elemen pendukung dalam TQM........................... 27 2.1.2.3. Elemen kunci TQM............................................... 30 2.1.3. Biaya produksi.................................................................... 34 2.1.3.1. Pengertian biaya produksi..................................... 34 2.1.3.2. Unsur-unsur biaya produksi.................................. 35 2.1.3.2.1. Biaya bahan langsung........................... 35 2.1.3.2.2. Biaya tenaga kerja langsung................. 36 2.1.3.2.3. Biaya produksi tidak langsung.............. 37 2.2. Kerangka pemikiran......................................................................... 39 2.3. Skema kerangka pemikiran.............................................................. 44
BAB III METODOLOGI PENELITIAN.......................................................... 45 3.1. Definisi operasional.......................................................................... 45 3.2. Teknik penentuan populasi dan sampel............................................ 45
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Daftar Isi
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3.3. Teknik pengumpulan data................................................................ 46 3.3.1. Jenis data.............................................................................. 46 3.3.2. Sumber data.......................................................................... 46 3.3.3. Pengumpulan data................................................................ 47 3.4. Uji hipotesis...................................................................................... 48 3.5. Langkah-langkah penelitian............................................................. 48
BAB IV HASIL PENELITIAN DAN PEMBAHASAN................................... 51 4.1. Deskripsi objek penelitian...............................................................51 4.1.1. Sejarah singkat perusahaan................................................. 51 4.1.2. Struktur organisasi.............................................................. 51 4.1.3. Uraian tugas........................................................................ 52 4.1.4. Proses produksi pada Perusahaan Bolu & Snack “Ribut”.. 57 4.2. Deskripsi hasil penelitian................................................................ 60 4.2.1. Just In Time (JIT)................................................................ 61 4.2.2. Total Quality Management (TQM)..................................... 65 4.2.3. Pengujian hipotesis komparatif........................................... 66 4.3. Pembahasan.....................................................................................68 4.4. Keterbatasan penelitian................................................................... 70
BAB V KESIMPULAN DAN SARAN.............................................................. 72 5.1. Kesimpulan....................................................................................... 72 5.2. Saran................................................................................................. 74
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DAFTAR GAMBAR Halaman Gambar 2.1
Skema Kerangka Pemikiran...........................................................44
Gambar 4.1
Bagan Struktur Organisasi............................................................. 52
Gambar 4.2
Bagan Proses Produksi...................................................................58
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DAFTAR TABEL Halaman Tabel I
Tabel Penelitian Terdahulu............................................................ 43
Tabel II
Total Annual Relevant Cost Tahun 2009....................................... 61
Tabel III
Total Annual Relevant Cost Tahun 2010....................................... 62
Tabel IV
Total Annual Relevant Cost Tahun 2011....................................... 62
Tabel V
Perbandingan Total Annual Relevant Cost (2009-2011)............... 63
Tabel VI
Perhitungan Finished Goods Tahun 2009-2011............................ 66
Tabel VII
Descriptive Statistics......................................................................67
Tabel VIII
Ranks.............................................................................................. 67
Tabel IX
Test Statistics................................................................................. 68
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DAFTAR LAMPIRAN Halaman Lampiran A
Kuesioner Just In Time................................................................ 78
Lampiran B
Olah Data SPSS........................................................................... 84
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Daftar Isi
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DAFTAR PUSTAKA.......................................................................................... 76 LAMPIRAN......................................................................................................... 78 DAFTAR RIWAYAT HIDUP PENULIS......................................................... 85
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