Laporkan Masalah

Cost Of Quality dan analisa penerapannya dalam sistem informasi di PT. Coca-cola Botling Indonesia Semarang

Hidayat, Muchamad Noor (Adv.Dr. R.A. Supriyono), Dr. R.A. Supriyono

2013 | Tesis | S2 Accounting

Menurut peneliti-peneliti terdahulu antara lain seperti: Garrin, D.A et.al (1987); Fox, C. and Flakes et. al (1997); B, David et. al (1998) tentang costs of quality, menyatakan adanya dua pandangan yang berbeda antara tradisional dan kontemporer. Pandangan tradisional berasumsi terdapat kekuatan tarik menarik antara biaya untuk mencapai mutu yang bagus dengan biaya mutu kegagalan. Pada saat costs of quality meningkat, maka persentase produk bermutu juga meningkat, demikian pula apabila costs of quality turon maka mutu akan turun. Berbeda dengan pandangan kontemporer yang menyatakan semakin baik mutu semakin menurunkan costs of quality. Costs of quality mengacu kepada terjadinya biaya sebagai akibat dari munculnya defects.

Penelitian ini dilaksanakan di PT Coca-Cola Bottling Indonesia (PT CCBI) Semarang, serta bertujuan untuk memperoleh bukti empiris tentang pengaruh defects terhadap costs nf quality, dan mengukur performansi costs of quality per sales yang dapat dipergunakan sebagai tolok ukur bagi perusahaan modem sejenis sebagaimana perusahaan-perusahaan di Jepang dan Amerika Serikat (Supriyono et. al: 1999). Kemudian dilakukan pula analisa sistem informasi dan desain sistem informasi yang diharapkan dapat membantu mempercepat dan mempermudah penerapan costs of quality.

Dari hasil analisa berdasarkan SPSS 11,0 dengan data pengamatan mulai dari tahun 2000 hingga 2002, diketahui bahwa PT CCBI Semarang memiliki cost of quality per sales di atas 10%. Dengan demikian maka PT CCBI Semarang belum dapat mencapai cost of quality Per sales sebesar 2,5% sebagaimana umumnya perusahaan di Jepang. Dapat disimpulkan pula terdapat korelasi negatip antara defects danprevention cost secara signifikan. Dengan demikian maka peningkatan prevention cost akan menurunkan dejects. Ditemukan pula koreIasi positip antara defects danfailure cost secara signifikan. Dengan demikian maka peningkatan defects akan meningkatkan failure cost atau sebaliknya penurunan defects akan menurunkan failure cost.

Dengan adanya dua software di PT CCBI Semarang yang berbeda yaitu AS400 (terdiri dari BASIS dan PRMS) dan Oracle, menyebabkan munculnya file gagal interface yang menyebabkan kurang akuratnya data olahan dan laporan real time. Dengan dibuatnya arsitektur teknologi informasi yang baik dan didukung dengan konfigurasi, topologi jaringan, software, hardware yang tepat dan terintegrasi akan sangat membantu menyusun laporan dengan lebih akurat dan real time, khususnya untuk menghitung cost of quality.

According to the former researchers ie. Garrin,D.A et. al (l987); Fox, C. and Flakes et. al (1997); B, David et. al (1998) about costs of quality, there are two different dimension of sight between traditional and contemporary. Traditional costs of quality has an assumption there is bargaining power between costs of quality and defects. When costs of quality increase, percentage of quality products increase to, on the other hand when costs of quality decrease, percentage of quality products decrease to. Contemporary researchers found that better quality of products, lower costs of quality. Costs of quality focusing to the source of failure causality called as defects.

This research was held in PT Coca-Cola Bottling Indonesia (PT CCBI) Semarang, has an aim to obtain the empirical evidence about the effect of defects to the costs of quality, and calculating performance of costs of quality per sales which can be used as a tool of measure by peer modem companies in Japan and USA (Supriyono et. al: 1999). By analyzing the information system be hope to enhance the accuracy and velocity of costs of quality application.

The result with statistic tool SPSS 11,0 to the data from the year of 2000 up to 2002, known that PT CCBI Semarang's cost of quality per sales was more than 10%. So that PT CCBI Semarang has not achieved cost of quality per sales 2,5% yet as generally companies in Japan. Be concluded that there was negative correlation significantly between defects with prevention cost, be found that defects level has also positive correlation significantly to the failure cost.

There are two different software in PT CCBI Semarang: AS400 (consists of BASIS and PRMS) and Oracle, which causing of error data during interface process that will reduce the accuracy, speed, and make un real time reports. By a good information technology architecture and supported by fit and integrated network, configuration, topology, software, hardware will much assist to create reports accurately and real time, especially to calculate costs of quality.

Kata Kunci : Cost of quality, Information System


    Tidak tersedia file untuk ditampilkan ke publik.