DAFTAR ISI LEMBARAN PENGESAHA .................................................................................... .... i PERNYATAAN KEASLIAN LAPORAN TUGAS AKHIR ................................... .... ii ABSTRAK ................................................................................................................ .... iii ABSTRACT ................................................................................................................ .... iv KATA PENGANTAR ............................................................................................... .... v DAFTAR ISI ............................................................................................................. .... vi DAFTAR TABEL ..................................................................................................... .... viii DAFTAR GAMBAR ................................................................................................. .... xi DAFTAR LAMPIRAN ............................................................................................. .... xiii BAB I PENDAHULUAN ........................................................................................ .... I-1 1.1
Latar Belakang Masalah ......................................................................... .... I-1
1.2
Rumusan Masalah................................................................................... .... I-2
1.3
Tujuan Penelitian .................................................................................... .... I-2
1.4
Pembatasan Masalah ............................................................................... .... I-2
1.5
Asumsi .................................................................................................... .... I-2
1.6
Sistematika Penulisan ............................................................................. .... I-3
BAB II LANDASAN TEORI................................................................................... .... II-1 2.1
Pengukuran Waktu Jam Henti ................................................................ .... II-1
2.2
Peta Proses Operasi (Operation Process Chart-OPC) ........................... .... II-11
2.3
Metode ABC (Activity-Based Costing) .................................................. .... II-13 2.3.1 Pengertian Metode ABC (Activity-Based Costing) ....................... .... II-13 2.3.2 Kalkulasi Biaya Aktivitas (Activity Based Costing) ..................... .... II-13
2.4
Metode Time-Driven Activity-Based Costing ......................................... .... II-19
2.5
Harga Pokok Produksi ............................................................................ .... II-22
BAB III METODOLOGI PENELITIAN .................................................................. .... III-1 3.1
Kunjungan Penelitian.............................................................................. .... III-2
3.2
Identifikasi dan Perumusan Masalah ...................................................... .... III-2
3.3
Studi Literatur ......................................................................................... .... III-2
3.4
Tujuan Penelitian .................................................................................... .... III-2
3.5
Pengumpulan Data .................................................................................. .... III-2
3.6
Pengolahan Data ..................................................................................... .... III-3
3.7
Analisis ................................................................................................... .... III-3 vi
3.8
Kesimpulan dan Saran ............................................................................ .... III-4
BAB IV PENGUMPULAN DAN PENGOLAHAN DATA ................................... .... IV-1 4.1
Data Umum Perusahaan ......................................................................... .... IV-1 4.1.1 Profil Perusahaan Industri Kecil Nedy.......................................... .... IV-1 4.1.2 Struktur Organisasi Industri Kecil Nedy ....................................... .... IV-1
4.2
Pengumpulan Data .................................................................................. .... IV-2 4.2.1 Data Aktivitas Kerja ...................................................................... .... IV-4 4.2.2 Biaya Aktivitas Kerja .................................................................... .... IV-20
4.3
Pengolahan Data ..................................................................................... .... IV-22 4.3.1 Waktu Baku ................................................................................... .... IV-22 4.3.2 Peta Proses Operasi (Operasional Procces Chart) ....................... .... IV-75 4.3.3 Metode Times-Driven Activity-Based Costing .............................. .... IV-78 4.3.4 HPP Sarung Bantal dan Sarung Bantal Guling ............................. .... IV-85 4.3.4.1 HPP Sarung Bantal per set ................................................ .... IV-86 4.3.4.2 HPP Sarung Bantal dan Sarung Bantal Guling ................. .... IV-90
BAB V ANALISIS .................................................................................................... .... V-1 5.1
Deskripsi Aktivitas Kerja ....................................................................... .... V-1
5.2
Waktu Pembuatan Produk ...................................................................... .... V-2
5.3
Time-Driven Activity-Based Costing ...................................................... .... V-2 5.3.1 Time-Driven Activity-Based Costing Sarung Bantal ................... .... V-2 5.3.2 Time-Driven Activity-Based Costing Sarung Bantal Guling ....... .... V-3
5.4
Estimasi Biaya Produksi ......................................................................... .... V-4 5.4.1 Biaya Produksi Sarung Bantal ...................................................... .... V-4 5.4.2 Biaya Produksi Sarung Bantal Guling .......................................... .... V-4
BAB VI KESIMPULAN DAN SARAN ................................................................... .... VI-1 6.1
Kesimpulan ............................................................................................. .... VI-1
6.2
Saran ....................................................................................................... .... VI-2
DAFTAR PUSTAKA ................................................................................................ .... xiv LAMPIRAN .............................................................................................................. .... xv
vii
DAFTAR TABEL Tabel 2.1 Penyesuaian Menurut Westinghouse ................................................................... II-6 Tabel 2.2 Kelonggaran Berdasarkan Faktor-Faktor yang Berpengaruh........................... II-7 Tabel 2.3 Biaya Pool ............................................................................................................... II-15 Tabel 2.4 Perhitungan Harga Pokok Produk ........................................................................ II-15 Tabel 2.5 Pengelompokan Aktivitas ke dalam Hirarki Biaya ........................................... II-17 Tabel 2.6 Dampak Kapasitas Praktis .............................................................................. II-20 Tabel 2.7 Perhitungan Time-Driven ABC ............................................................................ II-22 Tabel 4.1 Komponen Sarung Bantal per set ....................................................................... IV-2 Tabel 4.2 Komponen Per Set Sarung Bantal Guling ......................................................... IV-3 Tabel 4.3 Order Makloon Periode Februari – Mei 2011 ................................................ IV-7 Tabel 4.4 Waktu Potong Periode Februari - April 2011 ................................................ IV-8 Tabel 4.5 Waktu Corong Badan Sarung Bantal ............................................................ IV-11 Tabel 4.6 Waktu Obras Badan Sarung Bantal ............................................................... IV-11 Tabel 4.7 Waktu Membalikan Sarung Bantal ................................................................ IV-12 Tabel 4.8 Waktu Corong Badan Sarung Guling ............................................................. IV-12 Tabel 4.9 Waktu Catret Sarung Guling .......................................................................... IV-13 Tabel 4.10 Waktu Obras Badan Sarung Guling ............................................................. IV-13 Tabel 4.11 Waktu Membalikan Sarung Guling` ............................................................ IV-14 Tabel 4.12 Waktu Pengepakan Sarung Bantal dan Sarung Bantal Guling..................... IV-15 Tabel 4.13 Order Kiriman Bulan Februari 2011 ............................................................ IV-16 Tabel 4.14 Order Kiriman Bulan Maret 2011 ................................................................ IV-16 Tabel 4.15 Order Kiriman Bulan April 2011 ................................................................. IV-17 Tabel 4.16 Order Kiriman Bulan Mei 2011 ................................................................... IV-18 Tabel 4.17 Pengiriman Sisa Kain (Majun) Maret 2011................................................. IV-19 Tabel 4.18 Pengiriman Sisa Kain (Majun) April 2011 .................................................. IV-19 Tabel 4.19 Pengiriman Sisa Kain (Majun) Mei 2011.................................................... IV-20 Tabel 4.20 Total Keseluruhan Pengiriman ..................................................................... IV-20 Tabel 4.21 Biaya Pengiriman Order Makloon ............................................................... IV-20 Tabel 4. 22 Biaya Aktivitas Pembuatan Sarung Bantal & Sarung Bantal Guling per setIV-21 Tabel 4. 23 Perhitungan Waktu Baku Pengelompokan (warna, ukuran) ....................... IV-22 Tabel 4. 24 Metode Whestinghouse Pengelompokan Kain ............................................ IV-24 viii
Tabel 4. 25 Faktor Kelonggaran Pengelompokan Kain ................................................. IV-25 Tabel 4. 26 Perhitungan Waktu Baku Gelar Kain .......................................................... IV-26 Tabel 4. 27 Metode Whestinghouse Gelar Kain ............................................................. IV-28 Tabel 4. 28 Faktor Kelonggaran Gelar Kain .................................................................. IV-29 Tabel 4. 29 Perhitungan Waktu Baku Marker Kain ....................................................... IV-30 Tabel 4. 30 Metode Whestinghouse Marker Kain .......................................................... IV-32 Tabel 4. 31 Faktor Kelonggaran Marker Kain ............................................................... IV-33 Tabel 4.32 Perhitungan Waktu Baku Potong Kain......................................................... IV-34 Tabel 4.33 Metode Whestinghouse Potong kain ............................................................ IV-35 Tabel 4.34 Faktor Kelonggaran Potong kain .................................................................. IV-35 Tabel 4.35 Perhitungan Waktu Corong Badan Sarung Bantal ....................................... IV-37 Tabel 4.36 Metode Whestinghouse Corong Badan Sarung Bantal ................................. IV-39 Tabel 4.37 Faktor Kelonggaran Corong Badan Sarung Bantal ...................................... IV-39 Tabel 4.38 Perhitungan Obras Badan Sarung Bantal .................................................... IV-40 Tabel 4.39 Metode Whestinghouse Obras Badan Sarung Bantal ................................. IV-42 Tabel 4.40 Faktor Kelonggaran Obras Badan Sarung Bantal ........................................... IV-42 Tabel 4.41 Perhitungan Waktu Membalikan Bantal ..................................................... IV-43 Tabel 4.42 Metode Whestinghouse Membalikan Bantal ................................................ IV-45 Tabel 4.43 Tabel Faktor Kelonggaran Membalikan Bantal ........................................... IV-45 Tabel 4.44 Perhitungan Waktu Corong Badan Sarung Guling ...................................... IV-46 Tabel 4.45 Metode Whestinghouse Corong Badan Sarung Guling ................................ IV-48 Tabel 4.46 Faktor Kelonggaran Corong Badan Sarung Guling ..................................... IV-48 Tabel 4.47 Perhitungan Waktu Catret Badan Sarung Guling......................................... IV-49 Tabel 4.48 Metode Whestinghouse Catret Badan Sarung Guling .................................. IV-51 Tabel 4.49 Faktor Kelonggaran Catret Badan Sarung Guling........................................ IV-51 Tabel 4.50 Perhitungan Waktu Obras Badan Sarung Guling ......................................... IV-52 Tabel 4.51 Metode Whestinghouse Obras Badan Sarung Guling .................................. IV-54 Tabel 4.52 Faktor Kelonggaran Obras Badan Sarung Guling ........................................ IV-54 Tabel 4.53 Perhitungan Waktu Membalikan Sarung Guling ......................................... IV-55 Tabel 4.54 Metode Whestinghouse Membalikan Sarung Guling ................................... IV-57 Tabel 4.55 Faktor Kelonggaran Membalikan Sarung Guling ........................................ IV-57 Tabel 4.56 Perhitungan Waktu Pengepakan per set (bantal isi 2) ................................. IV-58 Tabel 4.57 Metode Whestinghouse Pengepakan per set (bantal isi 2)........................... IV-60 ix
Tabel 4.58 Faktor Kelonggaran Pengepakan per set (bantal isi 2) ................................. IV-61 Tabel 4.59 Perhitungan Waktu Pengepakan per set Sarung Bantal Guling ................... IV-62 Tabel 4.60 Metode Whestinghouse pengepakan Sarung Bantal Guling......................... IV-64 Tabel 4.61 Faktor Kelonggaran pengepakan Sarung Bantal Guling ............................. IV-65 Tabel 4.62 Waktu Baku Pengepakan per 20 set (Sarung bantal isi 2)........................... IV-66 Tabel 4.63 Metode Whestinghouse Pengepakan per 20 set Sarung Bantal isi 2 ............ IV-68 Tabel 4.64 Faktor Kelonggaran Pengepakan per 20 set Sarung Bantal isi 2.................. IV-69 Tabel 4.65 Perhitungan Pengepakan per 20 set Sarung Bantal + Guling ....................... IV-70 Tabel 4.66 Metode Whestinghouse Pengepakan per 20 set ( bantal + Guling) .............. IV-72 Tabel 4.67 Faktor Kelonggaran Pengepakan per 20 set ................................................. IV-73 Tabel 4.68 Waktu Baku Keseluruhan Operasi Sarung Bantal ....................................... IV-74 Tabel 4.69 Waktu Baku Keseluruhan Operasi Sarung Bantal Guling ........................... IV-74 Tabel 4.70 Perhitungan Pembuatan Sarung Bantal/set dengan Metode TDABC .......... IV-80 Tabel 4.71 Perhitungan Pembuatan Sarung Bantal Guling/set dengan Metode TDABCIV-83 Tabel 4.72 Harga Pokok Produksi Sarung Bantal ......................................................... IV-87 Tabel 4.73 Harga Pokok Produksi Sarung Bantal Guling .............................................. IV-90 Tabel 5.1 Aktivitas KerjaSarung Bantal dan Sarung Guling........................................ V-1 Tabel 5.2 Waktu Pembuatan Produk menit/set ............................................................ V-2 Tabel 5.3 Time- Driven Activity-Based Costing Sarung Banta .................................... V-3 Tabel 5.4 Time- Driven Activity-Based Costing Sarung Bantal Guling ......................... V-3 Tabel 5.5 Estimasi Biaya Produksi Sarung Bantal per menit ........................................ V-4 Tabel 5.6 Estimasi Biaya Produksi Sarung Bantal Guling per menit ............................ V-4
x
DAFTAR GAMBAR
Gambar 2.1 Distribusi Kemampuan Kerja ..................................................................... II-1 Gambar 2.2 Prinsip Pembuatan Peta Proses Operasi ..................................................... II-12 Gambar 2.3 Rerangka Proses Pengolahan Data dalam ABC System............................. II-13 Gambar 2.4 Tahap Sistem ABC......... ............................................................................ II-14 Gambar 3.1 Prinsip Pembuatan Peta Proses Operasi ..................................................... III-1 Gambar 4.1 Struktur Organisasi Industri Kecil Nedy .................................................... IV-2 Gambar 4.2 Komponen Sarung Bantal per set .................................................................... IV-2 Gambar 4.3 Komponen Sarung Bantal Guling per set ................................................... IV-3 Gambar 4.4 Komponen Badan Sarung Bantal ............................................................... IV-3 Gambar 4.5 Komponen Badan Sarung Guling ............................................................... IV-3 Gambar 4.6 Sarung Bantal.............................................................................................. IV-4 Gambar 4.7 Sarung Guling ............................................................................................. IV-4 Gambar 4.8 Sarung Batal per set dan Sarung Bantal Guling per set ............................. IV-4 Gambar 4.9 Pengelompokan Kain .................................................................................. IV-5 Gambar 4.10 Gelar Kain................................................................................................. IV-5 Gambar 4.11 Marker Kain .............................................................................................. IV-5 Gambar 4.12 Potong Kain .............................................................................................. IV-5 Gambar 4.13 Corong Badan Sarung Bantal ................................................................... IV-5 Gambar 4.14 Obras Badan Sarung Bantal ...................................................................... IV-5 Gambar 4.15 Membalikan Sarung Bantal ...................................................................... IV-6 Gambar 4.16 Pengepakan Sarung Bantal (Isi 2)............................................................. IV-6 Gambar 4.17 Proses Pengepakan Sarung Bantal per 20 set ........................................... IV-6 Gambar 4.18 Corong Badan Sarung Guling................................................................... IV-6 Gambar 4.19 Catret Badan Sarung Guling ..................................................................... IV-6 Gambar 4.20 Obras Badan Sarung Guling ..................................................................... IV-7 Gambar 4.21 Membalikan Badan Sarung Guling .......................................................... IV-7 Gambar 4.22 Pengepakan Sarung Bantal Guling per set................................................ IV-7 Gambar 4.23 Pengepakan Sarung Bantal Guling per 20 set........................................... IV-7 Gambar 4.24 Plot Data Waktu Pengelompokan (warna, ukuran) .................................. IV-23 Gambar 4.25 Plot Data Waktu Gelar Kain ..................................................................... IV-27 Gambar 4.26 Plot Data Waktu Marker Kain .................................................................. IV-31 xi
Gambar 4.27 Plot Data Waktu Potong Kain................................................................... IV-35 Gambar 4.28 Plot Data Waktu Corong Badan Sarung Bantal ........................................ IV-38 Gambar 4.29 Plot Data Waktu Obras Badan Sarung Bantal .......................................... IV-41 Gambar 4.30 Plot Data Waktu Membalikan Sarung Bantal ........................................... IV-44 Gambar 4.31 Plot Data Corong Badan Sarung Guling................................................... IV-47 Gambar 4.32 Plot Data Waktu Catret Badan Sarung Guling ......................................... IV-50 Gambar 4.33 Plot Data Waktu Obras Badan Sarung Guling ......................................... IV-53 Gambar 4.34 Plot Data Waktu Membalikan Sarung Guling ......................................... IV-56 Gambar 4.35 Plot Data Waktu Pengepakan per set (bantal isi 2).................................. IV-59 Gambar 4.36 Plot Data Waktu Pengepakan per set Sarung Bantal ................................ IV-63 Gambar 4.37 Plot Data Waktu Pengepakan per 20 set (Bantal isi 2 ) ............................ IV-67 Gambar 4.38 Plot Data Waktu Pengepakan Sarung Bantal Guling per 20 set ............... IV-71 Gambar 4.39 Peta Proses Operasi Pemotongan Kain Acat ............................................ IV-75 Gambar 4.40 Peta Proses Operasi Sarung Bantal per set ............................................... IV-76 Gambar 4.40 Peta Proses Operasi Sarung Bantal Guling per set ................................... IV-77
xii
DAFTAR LAMPIRAN
Lampiran 1 Informasi Upah Minimum Regional (UMR) tahun 2010, 2011 ................. xv-i Lampiran 2 Iuran listrik bulan April, Mei, Juni ............................................................. xv-ii Lampiran 3 Berita Acara Bimbingan Skripsi ................................................................. xv-iii Lampiran 4 Rekapitulasi Perbaikan Ujian Sidang Skripsi Prodi Teknik Industri Universitas Widyatama Semester Gasal T.A. 2011-2012 .............................................. xv -iv
xiii
