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Penerapan Akuntansi Pertanggung Jawaban Sebagai Alat Penilaian Kinerja (Studi Di Bagian Produksi PT. Pal Surabaya-Divisi Kapal Perang) Moestika Setyaningrum, Rina; Darmawan, Farid
Jurnal Riset Ekonomi dan Bisnis Vol 9, No 2 (2009): Jurnal Riset Ekonomi & Bisnis
Publisher : Veteran National Development University of East Java

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1234/jrebis.v9i2.33


Each company founded by one or a group of people basically aims to improve customer satisfaction. If customers feel satisfied, then the profit can be obtained automatically. To achieve this goal, management must make decisions quickly and appropriately. This situation requires top management to delegate authority along with a control system, supervision and performance assessment manager underneath. This can be achieved by applying the accounting liability.Battleship Division PT. PAL, the author has not seen the application of accounting responsibilities. Therefore, the authors try to discuss and interpret existing data on the production by comparing the realization of financing and budget irregularities known to have occurred. Through the accountability report of the Outfitting Department, Ministry of Construction and the Ministry of Production Support, management can measure the effective and efficient production costs in the company. Thus, the company will have no difficulty in determining which of many costs that would affect the decision-making and increase overall company performance.Keywords: Accountability Accounting, Implementation, Reporting, Management Accounting, Comparative Descriptive
Analisis Biaya Produksi Dengan Pendekatan Theory Of Constraint Untuk Meningkatkan Laba (Studi pada PG. Krebet Baru Malang) Moestika Setyaningrum, Rina; Fauzan Hamidy, Muhammad
Jurnal Riset Ekonomi dan Bisnis Vol 8, No 1 (2008): Jurnal Riset Ekonomi & Binis
Publisher : Veteran National Development University of East Java

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1234/jrebis.v8i1.51


Phenomenon produce of sand sugar in Indonesia increasingly unable to fulfill requirement, so that sugar import inescapable. Tendency of consumer to buy cheaper sugar import will have an effect on to continuity of sugar industry in Indonesia in the future. For that’s sugar mill Krebet Baru is challenged to be able to always stays and even to compete with the product increase. Obsolescence factor of factory machines happened at approximant 90% sugar mill in Indonesia. Approach of Theory of Constraint can increase profit by the way of minimization of production cost. Data analysis in this research applies approach of theory of constraint done through phases, that is : identifies banding constraint, determines exploiting that is most efficient, manages stream produce and calculation throughput. Authenticity of data is done with credibility test, member check and discussion. Result of analysis with applying of TOC in identifying and manages production constraint, can be made consideration to increase throughput and profit improvement of company. Ever greater of throughput yielded hence ever greater also company profit.Keywords: Theory Of Constraint, Production Cost, Throughput, Profit