DAMPAKPERKEMBANGANTEKNOLOGIMAJIJ T E R H A D A PA K U N T A N S M I ANAJEMEN Brigade Bangun"
Thecorporatecreates itsactivitiesin the environtmentthat changes Abstract f ast,dynamic,and complicated.The technologicalenvironmental development has pushed the corporateto face the global competitions. The company ntust be able to strive the long-term advantagesin those competifions.The company management should be capable in the applicatronof the technologyrn order to resisfor to increaseitsmarketpositioning.ln the sectorof production, the corporateshouldhave commitmentin usingmodern technology to improve the company's profitability. Key Words .' lnformasi Teknologimaju
P e r k e m b a n g atne k n o l o gm i e n r p u n y adia m p a kt e r h a d a pt e k n o l o g ; p e m b u a t a np r o d u k ,s e j a k s a a t d i d e s a i nd a n d i k e m b a n g k a n , d i p r o d u k s is, a m p a id e n g a nd i d i s t r i b u s i k akne p a d ac u s lo m e r . Perubahan terhadap teknologi tidakhanyabersifat evolusiol?e/, nanrun seringkali sifatnyarevolusionerPadasaatiniterjadiperkembangan l i n g k u n g atne k n o l o gyi a n gc e p a td a l a mt i g as e k t o ru t a m ay a i t u. 1. Teknologi Transporlasi P e r k e m b a n g atne k n o l o gtir a n s p o r t a smi e m u n g k i n k apnr o d u k , yaitubarangdanjasadapatdengancepatdikirimdarisatuwilayah k e s a t u w i l a y a hy a n g l a i n . T e k n o l o g ti r a n s p o r t a sj iu g a m e m u n g k i n k am n a n u s i ad a p a tb e r p i n d a h d e n g a nc e p a td a r i belahad n u n i ay a n gs a t uk e b e l a h a d n u n i ay a n gl a i n n y as,e h i n g g a p e r u s a h a ap n a d as a a t i n i n r e n g h a d a p ie r s a i n g a g n l o b a ta t a u p e r s a i n g atni n g k adt u n i a 2. Teknologi lnformasi. P e r k e m b a n g a tne k n o l o g i n f o r m a syi a n g c e p a t m i s a l n y a komputer, internet memungkinkan perusahaan untukmemperoleh i n f o r m a sdi a r il o k a s yi a n gj a u l rd a l a mw a k t uc e p a t ,m u t ut i n g g i , * P e nu l i s d a nb i a y ay a n gm u r a h. D a l a md u n i ab i s n i sk e m a j u a tne k n o l o g ia d a l a hD o s e n i n f o r m a smi e n i n g k a t k apne r s a i n g agnl o b a l . Fakultas Ekonomi 3 Ieknologipemanufakturan Un i v e r s i t a s P e r k e m b a n g a nt e k n o l o g ri n i d i d o r o n gd a r r m e n c J o r o n g K r' i stenK ri cl a p e r s a i n g a ng l o b a l . D a l a m p e r s a i n g a ng l o b a l ,k o n s L r m e nW a c a n a produkdengannrutuyangtinggi,sangatfungsional menginginkan d a n b e r h a r g am u r a h .U n t u kr n e n j a w a b k e b u t u h a nk o n s u m e n
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n a r u sm e n g g u n a k adna n m e n g u a s a i t e r s e b u t p, e r u s a h a a h t e k n o l o gpi e m a n u f a k t u r amna j us e h i n g g ad a p a tm e n g h a s i l k a n p r o d u kd e n g a nm u t ut i n g g i m , e n i n g k a t k apnr o d u k t i v i t adse n g a n c a r a m e n g e l i m i n a saik t i v i t a sy a n g t i d a k b e r n i l a it a m b a h , m e n i n g k a t k a nf l e k s i b i l i t a ps e m a n u f a k t u r a dn a n d a p a t m e n u r u n k abni a y as e c a r at o t a l .
n i s n i sy a n g d i w a r n a i T r e n dy a n g D a l a mt a h u n - t a h utne r a k h i irn i , l i n g k u n g a b t e r s a i n g ayna n gt a j a mt e l a hm e n i m b u l k arne s p o n M e m p e n g a r u h id e n g a nt i n g k a p A k u n t a n s id a r i b a n y a k p e r u s a h a a nm a n u f a k t u r y a n g s e c a r a d r a m a t i s M a n a j e m e nm e n g u b a hc a r a p e r u s a h a a nd a l a m m e n j a l a n k a nb i s n i s n y a . P e r u b a h a ni n i m e n i m b u l k alni n g k u n g a b narubagiakuntansi m a n a i e n r edna n s i s t e ma k u n t a n st ri a d i s i o n tai ld a kl a g ib e r l a k uO . leh k a r e n ai t u , s i s t e ma k u n t a n sm i anajemen b a r u k e m u d i a nm u r t c u l . T r e n dy a n gm e n y e b a b k apne r u b a h aank u n t a n smi a n a j e m e an d a l a h s e b a g abi e r i k u :t 1 K e m a j u a tne k n o l o gi n i formasi. just-intime( JIT ) 2 lmplementasi 3 M e n i n g k a t n yt uan t u t a n mutu 4 M e n i n g k a t n ydai v e r s i f i k a cs li a nk o m p l e k s i t apsr o d u k ,s e r t a s e m a k i np e n d e k n ydaa u rh i d u pp r o d u k . 5 Diperkenalkannya computer-rntecy atedntanufacturrng K e m a j u a nT e k n o l o g iI n f o r m a s i T e k n o l o gi ni f o r m a sr ir e n c a k u p c o m p u t e rb,e r b a g api e r a l a t a kna n t o r a b r i kr o b o t i c ,d a n t e l e k o m u n r k a s i e l e k t r o n i ke, q u i p m e n p t P e r k e m b a n g atne k n o l o giin f o r m a syi a n g p e s a t m e n y e b a b k a n p e r u b a h abne s a rd i b e r b a g abii d a n gk e h i d u p am n a n u s i aD a l a md u n i a
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i e n y e b a b k apne r u b a h a n b i s n i s p, e m a n f a a t atne k n o l o gi in f o r m a sm y a n g l u a r b i a s a d a l a m p e r s a i n g a np, r o d u k s i ,p e m a s a r a n , pertukaran penanganan transaksi pengelolaan sumberdayamanusia, p e rusahaan d a n d e n g a n a n t a r ap e r u s a h a a dn e n g a nc u s t o m e r n y a l a i n .D e n g a nt e k n o l o giin f o r m a spi a d a t i n g k a tp e r k e m b a n g a n n y a s e k a r a n gm , a n a j e m e nm a m p um e m p r o d u k spir o d u kd e n g a nc a r a y a n g t i d a kt e r b a y a n g k asne b e l u m n y ad,a n d e n g a nm u d a hd a p a t ni s n i s n n t u km e n j a l a n k a b m e m p e r o l e ihn f o r m a syi a n g d i p e r l u k a u m e r e k a .D i l a i np i h a k ,a k u n t a nm a n a j e m e nm a m p um e l a k u k a n r e k a y a s ai n f o r m a syi a n g s e b e l u m n ytai d a km u n g k i nd i l a k s a n a k a n d e n g a nc a r am a n u a l . lmplementasiJlT D a l a m p e n g e r t i a nl u a s , J I T a d a l a hs u a t u p h i l o s o p hyi a n g m e m u s a t k a pn a d aa k t i v i t a ys a n gd i p e r l u k aonl e hs e g m e n - s e g m e n empataspek JITmempunyai lainnyadalamsuatuorganisasi. internal pokoksebagaiberikut: 1 . S e m u aa k t i v i t aysa n gt i d a kb e r n i l at ai m b a ht e r h a d a p r o d u ka t a u j a s a h a r u sd i e l i m i n a s i . u n t u ks e l a l um e n i n g k a t k aknu a l i t aysa n gl e b i h 2 . A d a n y ak o m i t m e n tinggi. 3 . S e l a l ud i u p a y a k a np e n y e m p u r n a ayna n g b e r k e s i n a m b u n g a n d a l a mm e n i n g k a t k aenf i s i e n skie g i a t a n . 4 . M e n e k a n k apna d ap e n y e d e r h a n a a knt i v i t adsa n m e n i n g k a t k a n p e m a h a m a tne r h a d a pa k t i v i t aysa n gb e r n i l at ia m b a h J I Td a p a td i t e r a p k adna l a mb e r b a g abi i d a n gf u n g s i o n aple r u s a h a a n s e p e r tm i i s a l n y ap e m b e l i a np, r o d u k s id, i s t r i b u sai ,d m i n i s t r a sdi ,a n sebagainya. Meningkatnya Tuntutan Mutu i e n g a ns p e s i f i k a smi u t uy a n g U n t u km e n g h a s i l k apnr o d u ks e s u a d menyeluruh dijanjikankepada customerdibutuhkanpengendalian a t a u t o t a l q u a l i t y c o n t r o l ( T O C ) . T Q C m e r u p a k a nk o n s e p p e n g e n d a l i ayna n g m e l e t a k k a n t a n g g u n gj a w a b p e n g e n d a l i adni p u n d a ks e t i a pk a r y a w a ny a n g t e r l i b a td a l a m p r o s e sp e m b u a t a n i i p r o d u ks, e j a kd e s a i ns a m p a p i r o s e sp r o d u k sdi a n p r o d u ks a m p a d yaitu padakonsepyangsederhana TQC didasarkan tanganpembeli. "Do it right the firsttime" atau kerjakandenganbenar pada saat pertama. J i k a p r o s e sb e r a d ad i l u a rr e n t a n gk e n d a l iy, a i t ub e r a d ad i a t a sb a t a sp r e s i s ik/ e n d a l ia t a sa t a ub e r a d ad i a t a sb a t a sp r e s i s i i hn a r u sd i h e n t i k adna n k e n d a lbi a w a h, m a k ap r o s e sp e m a n u f a k t u r a expectedvalue Teknikstatistika masalahyangtimbulharusdikoreksi. p e m a n u f a k t u r a n d a l a mm e n e n t u k a n m a n a i e m e n d a o a tm e m b a n t u Maiu(Bangun) Teknologi DampakPerkentbangan
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apakahkondisiyangdi luarkendali nremerlukan investigasi atautidak. A n a l i s i si n i m e n d a s a r k apna d aa n a l i s i b s i a y am a n f a a t . M e n i n g k a t n y aD i v e r s i f i k a sdi a n K o m p l e k s i t a sP r o d u k , S e r t a S e r n a k i nP e n d e k n y aD a u r H i d u p P r o d u k D e n g a nt e k n o l o gmi a j uy a n gd i k e n d a l i k adne n g a nc o m p u t e rp, a b r i k m a m p u m e n g h a s i l k apnr o d u ky a n g k o m p l e k sy a n g m e m e r l u k a n p e n e l u s u r abni a y ay a n gt i d a ks e d e r h a n ka e d a l a mb i a y ap r o d u k s i Pentanfaatan computeruntukmemudahkan desaindan pengetesan h a s i ld e s a i np r o d u km e n y e b a b k ainn o v a s i p r o d u ks a n g a tp e s a t s e h i n g g ad a u r h i d u pp r o d u km e n l a d si e m a k i np e n d e k .S e m a k i n pendeknya d a u rh i d u pp r o d u ks e m a k i nm e m e r l u k a p ne r a n c a n g a n yangmatangkeseluruhan pendapatan yang danbiaya diproyeksikan s e l a r n ad a u rh i d u pp r o d u kt e r s e b u t . Com p uter - Integrated Manufacturi n g P e m a n f a a t akno m p u t edr i d a l a ms e l u r u ht a h a pp e m b u a t a p nroduk, m u l ad i a r it a h a pd e s a i np, r o s e sp r o d u k ssi ,a m p adi e n g a nd i s t r i b u s i p r o d u km , e n g u b a sh e c a r am e n d a s apr r o s e sp e m b u a t apnr o d u kd a n s i s t e mi n f o r m a syi a n g d i g u n a k a no l e h n r a n a j e m e dn i d a l a m m e n g e l o lpaa b r i km o d e r nK. o m p u t emr e m u n g k i n k adni g u n a k a n n y a cornp ttter-arded desigrt (CAD) dancornp uter-arcleclertgineering (CAE) d a l a mt a h a pd e s a i np r o d u ks, e h i n g g pa a b r i k - p a b rmi ko o e r nn r a m p u r n e l a k u k a ni n o v a s iy a n g l u a r b i a s a c e p a t n y ad a n m a n r p L l m e n g h a s i l k apnr o d u k - p r o d udke n g a nd e s a i ny a n g s e m p u r n a K o m p u t ej ur g am e n g u b atha h a pp r o s e sp e n g o l a h apnr o d u kd e n g a n d i g u n a k a n n y ac o m p u t e r - a i d e d m a n u f a c t u r i n g( C A M ) , f l e x i b l e manttfacturingsysfern(FMS),dan cornputer'-rntegrated systenr
(crM)
P e m a n u f a k t u r aD n a l a m s u a t u p e r u s a h a a nd a p a t d i t e r a p k a np u l a s i s t e m Fleksibel pemanufakturan fleksibel(flexiblemanufacturing) sebagaiteknologi y a n g l e b i hm a j u l a g i d a n s e k a l i g u sm e r u p a k a ns u a t ul i n g k u n g a n p e m a n u f a k t u r abna r u .P e m a n u f a k t u r af lne k s i b edl i d a s a r k a n pada k o n s e p" p e n y d e r h a n a apne n g o t o m a t i s a s i pa en n g i n t e g r a s i a n ' , P e n d e k a t ap n e m a n u f a k t u r af lne k s i b edl i b a n g u nb e r d a s a kr o n s e p "groLtptechnolog/'untukmengarahkan sekelompokmesin-mesin s e h i n g g am e m u n g k i n k apno l a a l i r a ny a n g s a m a . S a l a hs a t u penerapankonsep"grouptechnology"adalahpenggunaan" ce]|u|ar manufacturing"Tujuanutamanyaadalahmemrnimalkan antrian, m e m i n i m u m k awna k t up e m i n d a h a n m e l a l uui r u t a n - u r u t at en r t e n t u , d a n p e n a k s i r a nm e s i n - m e s i an t a u o r a n g s e h i n g g ad a p a t n r e n g e l r n r i n a st ai um e n q u r a n gr ui a n g a np a b r i k .
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DampakInternetTerhadapAkuntansiManajemen denganpenemuankomputer, dipercepat revolusiinformasi Pesatnya n e n g a nh a d i r n y a y a n gb e s a tr a h u n1 9 9 0 - a d m e m p e r o l em homentum internet. n a n f a aut t a m aa n t a r al a i n ,y a i t u: l n t e r n em t e n y e d i a k am 1 . A k s e ss e c a r am u d a hd a n c e P a t . na d a P a d as i t u sI n t e r n e ts,e j u m l a hb e s a rd a t ad a p a td i k i r i m k a p d e t i k . h i t u n g a n i n i d a l a m d i d u n i a m a n a p u n s e t i a po r a n g ,d i 2. Komunikasimulti-target. I n t e r n em t e m i l i kj ia n g k a u a ny a n gs a n g a tl u a s ,s a t us i t u sd a p a t m e n j a n g k aj u t a a no r a n g . berbiayarendah. 3. Komunikasi K o m u n i k a sdi e n g a nm e n g g u n a k ainn t e r n e at k a n l e b i hm u r a h d i b a n d i n g k adne n g a na l a tk o m u n i k a sl ai i n n y a . m e n a m p i l k acni t r at e r t e n t u . 4. Kemampuan D e n g a ns i t u sm e m b u a tk o n s u m e nd a p a tm e l i h a tp r o d u ky a n g s e d a n gd i t a w a r k aunn t u kd i j u a l . d a nk e n d a lki e p a d ai n d i v i d u . 5 . P e r g e s e r akne k u a t a n K o n s u m e nm e m e g a n gk e n d a ldi a n d a p a tm e n g g u n a k asni t u s s e l a m a2 4 1 a ms e h a r ip a d a w a k t uy a n g m e r e k as u k a i t a n p a atau olehsa/erepresentatives atauterlaludipengaruhi diinterupsi telemarkefers. D e n g a nm a n f a a t - m a n f aianti I n t e r n est e c a r ad r a m a t i st e l a h m e n g u b a ha t u r a np e r m a i n a nd a l a mb i s n i sk e s e k t o rk o n s u m e n i n d i v t d u aP l .e n g a r u hi n t e r n ette r h a d a pd u n i ab i s n i st e l a h m e n j a d i m o n u m e n t a lI.n t e r n e tm e n y e d i a k a inn f r a s t r u k t uyra n g m e m b u a t menjadilebihmudahdan lebihcepat,dengan pemrosesan informasi y a n g s lebih edikit. kesalahan
n a m p um e n y e d i a k ai nnf o r m a saik u n t a n s iK E S I M P U L A N 1 . A k u n t a n sMi a n a j e m em konsumsiberbagai OAf'rt memantau manajemen untukmemungkinkan s u m b e rd a y a d a l a m s e m u a a k t i v i t a su n t u k m e n g h a s i l k a nI M P L I K A S I maju. teknologi produkataujasadenganmemanfaatkan berbagai i anajemen 2 . T r e n dy a n g m e n y e b a b k a np e r u b a h a na k u n t a n sm a d a l a hk e m a j u a nt e k n o l o g i n f o r m a s ii,m p l e m e n t a sJil T , i rta m e n i n g k a t n ytau n t u t a nm u t u ,m e n i n g k a t n ydai v e r s i f i k a s e d a u rh i d u pp r o d u k d, a n d i p e r k e n a l k a n n y a s e m a k i np e n d e k n y a computer integraled m an ufacturing. i a j u b e r m a n f a aut n t u k m e n g u r a n g i P e m a k a i a nt e k n o l o g m p e r s e d i a a nm , e n g u r a n gbi i a y a ,m e n i n g k a t k apnr o d u k s t i v i t a s , , e n g u r a n gwi a k t up e n g e r j a a kne m b a l i m e n i n g k a t k aknu a l i t a sm d d a nm e n g u r a n g i j u m l a ha n b i a y at e n a g ak e r j a .
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F e m a n u f a k t u r af lne k s i b enl r e r u p a k atne k n o l o gyi a n gm a j ud a n s e k a l i g u sm e r u p a k a nl i n g k u n g a n p e m a n u f a k t r . r rm an ajuyang m e n d a s a r k a kn o n s e pp e n y e d e r h a n a apne n g o t o m a s i a n p e n g i n t erga s i k a n .
DAFTAR Anthorry,RobertN dan Givindaralan, Vijay,ManagementControl RUiUKAN SysfenrN , i n t hE d i t i o nN, e wY o r k, l r w i nM c G r a wH i l l ,1 9 9 8 A t k i n s o nA , n t h o n yA , e t a l , M a n a g e m e n tA c c o u n t i n g , S e c o n d E d i t i o nN , e wJ e r s e yP, r e n t i c e H a l l ,1 9 9 7 M u l y a d i ,A k u n t a n s i M a n a j e m e n ,E d i s it i g a , P e n e r b i tS a l e m b a E m p a tJ, a k a f i a ,2001 SupriyonoRA, Jurnal MagisterManajemen,Vol 7 pp 24-25,1gg4
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Jurnal Akuntansi Krida wacana vol. 3, No.2, Mei - Agusfus2003
