Analisis Total Quality Management pada PT. Kereta Api (Persero) Daerah Operasi IV Semarang

Syafria, Neni, Dr. R.A. Supriyono, S.U., Ak.

2007 | Skripsi | S1 Extention - Accounting

TQM (Total Quality Management) merupakan suatu pendekatan sistem untuk mengintegrasikan semua mutu barang dan jasa secara berkesinambungan dengan tujuan untuk mencapai kepuasan konsumen. Sehingga dalam penerapannya memerlukan komitmen, dedikasi, dan ketekunan. Mutu memerlukan biaya, namun manfaat TQM harus lebih besar dibandingkan dengan biayanya. Diharapkan setelah penerapan TQM, biaya mutu dan produk serta pelayanan yang tidak memenuhi persyaratan konsumen jumlahnya relatif semakin kecil, bahkan dicita-citakan sebesar nol. Biaya mutu diakibatkan dari adanya aktivitas-aktivitas mutu yang dilaksanakan oleh bagian-bagian dalam fungsi organisasi. Oleh karena itu diperlukan sistem akuntansi aktivitas atau biasa disebut penentuan biaya berbasis aktivitas (activity based costing, ABC) guna meningkatkan ketelitian pembebanan biaya mutu yang nantinya dapat membantu manajemen dalam melakukan penghematan biaya mutu. Penelitian ini dilaksanakan pada PT. Kereta Api (Persero) Daerah Operasi IV Semarang, serta bertujuan untuk mengidentifikasi dan mengklasifikasikan berbagai jenis biaya yang termasuk dalam biaya mutu, membebankan biaya mutu dengan menggunakan sistem Activity Based Costing (ABC), dan untuk menganalisis usaha pengendalian biaya mutu di PT. Kereta Api (Persero) Daerah Operasi IV Semarang. Dari hasil analisis berdasar data tahun 2006 secara triwulan, diketahui bahwa proses pengendalian lebih diutamakan untuk menekan kegagalan karena perusahaan memiliki biaya mutu dengan nilai yang paling besar pada biaya pencegahan. Selain itu perusahaan mempunyai cost of quality per sales kurang lebih 18% s/d 27%. Walaupun demikian PT. KA (Persero) DAOP IV Semarang berhasil melakukan penghematan biaya mutu dari triwulan I sampai dengan triwulan III sehingga penjualan meningkat. Sedangkan pada triwulan IV terjadi kenaikan biaya mutu dikarenakan aktivitas yang banyak menjelang lebaran. Sedangkan berdasar analisis biaya mutu terhadap rugi perusahaan diketahui bahwa peningkatan biaya mutu berdampak pada meningkatnya kerugian yang diderita. Sebaliknya dengan penurunan biaya mutu maka kerugian PT. KA (Persero) DAOP IV Semarang dapat ditekan pula. Kata Kunci : Total Quality Management, Biaya Mutu

Total Quality Management (TQM) is an approach system for integrating the quality of goods and services continuously as the purpose to reach consumer satisfy. In applying this system we need a commitment, dedication, and also a diligence. The Quality needs cost, and the benefit of TQM should be bigger than its cost. After TQM had been applied, hopefully the amount of cost of quality, product and also the service that was not fit the consumer requirements, can reaches the minimum amount or even a zero point. Cost of quality is caused by activities which are conducted by parts of organization functions. Therefore, it needs an activity accounting or usually called Activity Based Costing (ABC) to help increases the accurately of cost quality costing, which it will help management in doing the quality cost controlling. This research was conducted on PT Kereta Api Persero Operation Area IV Semarang to identify and classify many kinds of cost that categorized as quality cost, also to know how to doing the quality cost costing with ABC system and analyzing the efforts of quality cost controlling at PT Kereta Api Operation Area IV semarang. From the analysis which had been done on quarterly data in 2006, it shows that the controlling process focused on stressing the failure, it appear on cost of failure prevention which is bigger than the others quality cost. Besides, the company has the quality cost per sales around 18% to 27%. Although PT KA (Persero) DAOP IV Semarang did the cost thrift since first quarter in 2006 to third quarter in 2006, which was made the sales increased. In the fourth quarter there was an increasing of quality cost which was caused by many activities toward the Iedul Fitri holiday. Based on the analysis on quality cost to company"s profit or loss, we"ve found up that the increasing of quality cost has impacts to the loss that suffered by the company. On the contrary, the company"s loss was decreased along with the decreasing of quality cost. Keywords: Total Quality Management (TQM), Quality Cost

Kata Kunci : Total Quality Management; PT KAI; Kereta Api