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All Journal Jurnal Ilmiah Akuntansi dan Bisnis E-Jurnal Akuntansi Universitas Udayana JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Legal Opinion Jurnal Kebijakan dan Administrasi Publik Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Abdi Insani Jurnal Abdimas Sangkabira Jurnal Abdi Masyarakat Indonesia Bursa : Jurnal Ekonomi dan Bisnis Buletin SWIMP JKAP (Jurnal Kebijakan dan Administrasi Publik) Jurnal Abdimas Independen Jurnal Riset Mahasiswa Akuntansi
Akram, Akram
Fakultas Ekonomi Dan Bisnis Universitas Mataram
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Journal : Bursa : Jurnal Ekonomi dan Bisnis

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Pengaruh Biaya Kualitas Terhadap Produk Rusak (Studi Kasus Pada Toko Kue Sari Rasa Lombok) Yunita Putri; Akram Akram; Widia Astuti
Bursa : Jurnal Ekonomi dan Bisnis Vol. 1 No. 3 (2022): September 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (404.59 KB) | DOI: 10.59086/jeb.v1i3.138

Abstract

The increasing competition between the trading industries and the current global economic development, companies are required to be able to compete with other companies. One way is to satisfy and meet consumer needs and improve the quality of production. Sari Rasa Lombok has tried to improve the quality of its products, but in reality there are still damaged products. This study aims to determine the effect of quality costs on damaged products at the Sari Rasa Lombok cake shop. The data used is the cost of quality and the number of damaged products from 2019-2021. The independent variables in this study are prevention costs, appraisal costs, internal failure costs, and external failure costs. The dependent variable in this study is the damaged product. The analytical model used is descriptive analysis and multiple linear regression with hypothesis testing partial test (t) and simultaneous test (f). The results of this study indicate that the costs of prevention, assessment costs, and internal failure costs partially have a positive effect on damaged products, while external failure costs do not partially affect damaged products. Furthermore, simultaneously prevention costs, appraisal costs, internal failure costs, and external failure costs affect the damaged product by 85% while the remaining 15% is influenced by other factors.
Co-Authors Adrianda Anwar Ahmad Rifai Ahmad Rifa’i Andi Permana Putra Angellina Frebiana Joe Animah Animah Animah Animah Arya Dwi Saputra Ayudia Sokarina Bambang Bambang Bambang Budi Santoso Budiarto, H. Dara Nida Utamie Devie Octariani Devie Octariani Dianisa Indirasani Djohas, Saharuddin Elin Erlina Sasanti Endar Pituringsih Erfan Agusfiandifutra Felicia Handoyo Firlana Fajri H. Budiarto Handia Fahrurrozi Hasanati Hasanati Hermanto Hermanto I Nyoman Nugraha Ardana Putra Indraswati JAFAR, MUH. Lalu Muhammad Furkan Lilik Handajani Lilik Handajani M. Irwan Nasir Nasir Nila Rahayu NUR FITRIYAH Nur Fitriyah Nurabiah NURINDAH NURINDAH Octariani, Devie Paradisa Sukma Pipit Rismayani Ulfa Prayitno Basuki, Prayitno Rr. Sri Pancawati Martiningsih Rukmana, Utami N. A. Suharli Kusuma Surasni Surasni Suryantara Adhitya Bayu Suryantara Titiek Herwanti Uun Ainul Yaqin Viki Ulandari Widia Astuti Yunita Ardianti Yunita Putri Yusli Mariadi