ANALISA BIAYA KEGAGALAN TERHADAP KUALITAS MEBEL (FURNITURE) DENGAN METODE COST OF POOR QUALITY DI CV. FAST AKSARA MULTIMEDIA

  • Jumadi Suratman Universitas Harapan Medan
  • Yetti Meuthia Hasibuan Universitas Harapan Medan
  • Rini Halila Nasution Universitas Harapan Medan
  • Sumardi Juniawan Sinaga Universitas Harapan Medan
  • Suriandi Suriandi Universitas Harapan Medan
Keywords: Quality, Cost Of Poor Quality, Internal Failure Costs, External Failure Costs

Abstract

CV.Fast Aksara Multimedia is a trading business in the field of furniture furniture that produces elementary student desks, elementary student chairs, teacher desks, teacher chairs, filing cabinets and blackboards. In the production process, there are still various problems including a lot of cutting materials that are not precise in their measurements and receiving raw materials that are not in accordance with company standards. This results in inappropriate products such as elementary school student desks and elementary student chairs. The purpose of this study is to determine the number of products that are not suitable and the costs incurred as a result of these products and can make improvements and reduce products that are not in accordance with the wishes of the company. In this case, the researcher uses the concept of Cost Of Poor Quality in determining internal failure costs and external failure costs in the furniture business. The results of product research that are not in accordance with the company's wishes are 1,068 units with costs incurred of Rp. 293,350,000. As for recommendations for improvements that can be made to reduce the cost of products that are not suitable, reduce precision in the production section and set standards for receiving raw materials and quality control for suppliers.

Downloads

Download data is not yet available.

References

Ariani, D.W. (2004) pengendalian kualitas statistik pendekatan kuantitatif dalam manajemen kualitas. Yogyakarta: ANDI.
Casban, C. and Zulfikar, S.R. (2022) Analisis Cost of Poor Quality Proses Painting Produk Pan Oil TD’, Jurnal INTECH Teknik Industri Universitas Serang Raya, 8(1), pp. 9(16). Available at: https://doi.org/10.30656/intech.v8i1.4458.
Feigenbaum, A.V. (1989) Kendali Mutu Terpadu.
Jakarta: ERLANGGA.
Hardjosoedarmo, S. (2004) Total Quality Management.
Yogyakarta: ANDI.
Joseph M. Juran., A.B.G. (1998) Juran Quality Handbook. New York: McGraw Hill.
Lores, L. and Siregar, R. (2019) ‘Biaya Kualitas, Produktivitas Dan Kualitas Produk : Sebuah Kajian Literatur’, JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, 5(2), p.
94.Availableat: https://doi.org/10.31289/jab.v5i2.2577.
Permatasari, D. and Ellia Sandari, T. (no date) Analisis Dampak Biaya Kualitas Terhadap Produktivitas Produksi (Studi Kasus) Pada Pt Pln Pusat Pemeliharaan Ketenagalistrikan (Pusharlis) Up2W Vi Surabaya’.
Putu Ayu Aripradnyani., I wawan Widia., I.G.K.A.A. (2019) Penerapan Metode Six Sigma Untuk Menurunkan Jumlah Defect pada produksi Fillet ikan Kakap putih (lates calcarifer bloch)’, 9, pp. 9(25).
Rustam, A., Arifwangsa, A. and Adiningrat, A. (2019) Analisis Efisiensi Biaya Tenaga Kerja Langsung Pada Pt. Adinata Sungguminasa, Amnesty: Jurnal Riset Perpajakan, 2(1), pp. 15(20). Available at: https://doi.org/10.26618/jrp.v2i1.2531
Published
2020-10-30
How to Cite
[1]
J. Suratman, Y. Hasibuan, R. Nasution, S. Sinaga, and S. Suriandi, “ANALISA BIAYA KEGAGALAN TERHADAP KUALITAS MEBEL (FURNITURE) DENGAN METODE COST OF POOR QUALITY DI CV. FAST AKSARA MULTIMEDIA”, Jurnal Simetri Rekayasa, vol. 2, no. 2, pp. 160-162, Oct. 2020.
Issue
Vol 2 No 2 (2020): Edisi Oktober 2020
Section
Articles
Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Most read articles by the same author(s)

1 2 > >>