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Elifia, Hanum (2020) Analisis Efisiensi Aktivitas Dengan Menggunakan Activity Based Management (Studi Kasus Pada PG Candi Baru Sidoarjo). Sarjana thesis, Universitas Brawijaya.

Indonesian Abstract

Tujuan penelitian ini adalah mengetahui dan menganalisis efisiensi aktivitas dengan menggunakan Activity Based Management di PT. PG Candi Baru Sidoarjo. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Data yang dianalis adalah hasil wawancara dengan Kepala Bagian Akuntansi dan Keuangan, Kepala Bagian Pabrikasi, dan Kepala Bagian Sumber Daya Manusia dan Umum, dan observasi langsung serta telaah dokumen di PT. PG Candi Baru Sidoarjo. Hasil penelitian menunjukkan bahwa penerapan aktivitas dengan menggunakan activity based management pada PT. PG. Candi Baru belum efektif karena perusahaan masih menerapkan aktivitas memindahkan tebu yang diterima ke tempat menimbang tebu, mengatur tebu yang sudah ditimbang dalam emplasemen, menyeleksi ukuran kristal, memeriksa barang jadi, mengirim dan menyimpan barang jadi ke gudang, penyeleksian tebu oleh tim manis, bersih, segar (MBS), dan memindahkan tebu yang sudah ditimbang ke meja tebu, dimana aktivitas-aktivitas tersebut memerlukan biaya yang seharusnya diminimalisir. Analisis aktivitas dengan menggunakan Activity Based Management di PT. Candi Baru Sidoarjo dipercaya dapat meningkatkan kinerja perusahaan dalam mencapai tujuan perusahaan. Manfaat yang didapat berupa peningkatan efisiensi biaya produksi yang secara umum dapat digunakan sebagai estimasi berupa penghematan yang akan terjadi untuk tahun yang akan datang.

English Abstract

The purpose of this research is to determine and analyze the efficiency of activities using Activity Based Management on PT. PG Candi Baru Sidoarjo and the qualitative approach was used along with the case study method. Moreover, the results of interviews with the Head of Accounting and Finance, the Head of Manufacturing, the Head of Human Resources and General Affairs, and also direct observation and documents review of PT. PG Candi Baru of Sidoarjo were the items that were analysed and later used as the data for this research. The result of this research shows that the implementation of the activities by using activity based management at PT. PG. Candi Baru is ineffective because the company is still implementing the activity of transfering the sugarcane that have been received to other place in order to weigh the sugarcane and then to manage the sugarcane after the weighing prosess at the emplacement, selecting the crystal size, checking finished goods, sending and storing finished goods to the warehouse, selecting the sugarcane by the sweet, clean and fresh team and moving sugarcane that haves been weighed into the sugarcane table, where these activities require costs that should be minimized. The analysis of the activities by using Activity Based Management at PT. Candi Baru Sidoarjo is considered to be able to improve the company’s performance in achieving its goals. In addition, the benefits are in the form of an increase in production cost efficiency which can generally be used as an estimation on the efficiency that will occur for the coming year.

Other Language Abstract

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Item Type: Thesis (Sarjana)
Identification Number: 0520020104
Uncontrolled Keywords: Activity Based Management (ABM), efisiensi, kinerja perusahaan, Non Value Added Activity., Activity Based Management (ABM), efficiency, company performance, Non Value Added Activity.
Subjects: 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting > 657.42 Cost accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nur Cholis
URI: http://repository.ub.ac.id/id/eprint/183037
Text
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