MANAJEMEN BIAYA KUALITAS PRODUK CACAT PADA PT INDUSTRI KEMASAN SEMEN GRESIK (IKSG) TUBAN
COST QUALITY MANAGEMENT OF DEFECTIVE PRODUCTS AT PT INDUSTRI KEMASAN SEMEN GRESIK (IKSG) TUBAN
Manajemen Biaya Kualitas Produk Cacat pada PT Industri Kemasan Semen Gresik (IKSG) Tuban
Nama : Siti Nadhifatul Mustamimah
NIM : 17080583008
Program Studi : D3 Akuntansi
Jurusan : Akuntansi
Fakultas : Ekonomi
Perkembangan industri di era globalisasi saat ini sangat pesat, sehingga perusahaan berupaya meningkatkan kualitas produk dengan cara menekan produk cacat agar memenangkan persaingan. Produk cacat ini harus ditekan seminimal mungkin sehingga mencapai produk cacat nol pada suatu perusahaan. Penelitian ini bertujuan untuk mengetahui penerapan manajemen biaya kualitas terhadap pengendalian produk cacat di PT IKSG Tuban, sehingga dapat dijadikan masukan tentang biaya kualitas produk cacat. Penelitian ini menggunakan data primer yang diperoleh dari wawancara dan data sekunder yang berupa data produksi, penjualan, dan produk cacat. Penelitian ini dianalisis menggunakan metode deskriptif pendekatan kualitatif dengan diagram sebab akibat (fish bone) dan mengidentifikasi biaya kualitas dengan menguraikan empat elemen dalam biaya kualitas. Dari hasil analisis dapat disimpulkan bahwa: Terdapat 4 faktor penyebab cacat produk yaitu manusia, material, mesin, dan metode. Pengimplementasian biaya kualitas kurang maksimal mengakibatkan perbandingan antara biaya pengendalian dan biaya kegagalan. Ukuran biaya pengendalian terdiri dari biaya pencegahan dan biaya penilaian adalah 28,7% sedangkan ukuran biaya kegagalan terdiri dari biaya kegagalan internal dan biaya
kegagalan eksternal adalah 71,3%. Solusi perbaikan yang dapat diterapkan adalah biaya kualitas sebaiknya lebih memfokuskan pada kegiatan yang bersifat pencegahan dan penekanan pada biaya kegagalan internal dan kegagalan eksternal agar diperoleh laba lebih maksimal bagi perusahaan.
Kata kunci: Produk Cacat, Biaya Kualitas, PT Industri Kemasan Semen Gresik (IKSG) Tuban.
Cost Quality Management Of Defective Products at PT Industri Kemasan Semen Gresik (IKSG) Tuban
Name : Siti Nadhifatul Mustamimah
Study Program : D3 Accounting
Department : Accounting
Faculty : Economics
The development of industrial sector in this globalization era is growing rapidly. It makes many companies are competing each other to improve the quality of their products by suppressing the defective products.This defective products must be minimized as many as possible so the zero defect can be achieved by the company. This study aimed to determine the application of quality cost management to the control of defective products at PT IKSG Tuban, so hopefully it could be used as the consideration to the quality cost of its defect products. This study used primary data obtained from the interviews and secondary data in the form of productions, sales, and defective products data. This study was analyzed by using descriptive qualitative approach used cause and effect diagram (fishbone diagram) and it identified quality cost by outlining four elements in quality cost. From the results of the analysis, it could be concluded that: There were 4 factors causing product defects namely human, material, machine, and method. The Implementation of quality cost that was less than maximum caused the comparison between the regulatory cost and the failure cost. The measure of the regulatory cost which consists of prevention cost and appraisal cost was 28.7% while the measure of the failure cost which consists of internal failure cost and external failure cost was 71.3%. The improvement solution is that the quality cost should be focus more on preventing and stressing activities to the internal failure cost and external failure cost in order to obtain the maximum profit for the company.
Keywords: Defective Products, Quality Cost, PT Industri Kemasan Semen Gresik (IKSG) Tuban.