Perancangan material flow cost accounting (mfca) padaindustri umkmâ€“ studi kasus uffy snacks

DETAIL KOLEKSI

Perancangan material flow cost accounting (mfca) padaindustri umkmâ€“ studi kasus uffy snacks

2.3

Oleh : Maimuna

Info Katalog

Nomor Panggil : 2017_TA_AK_023154106

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2017

Pembimbing 1 : Yvonne Augustine

Pembimbing 2 : Wahyuni Lestari

Subyek : Sustainabillity accounting;Definition of general concept and history of material flow cost accounting (mfca)

Kata Kunci : corporate sustainability, material flow cost accounting, production process, material loss, producti

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2017_TA_AK_023154106_Halaman-judul.pdf
2.	2017_TA_AK_023154106_Bab-1.pdf	-1
3.	2017_TA_AK_023154106_Bab-2.pdf
4.	2017_TA_AK_023154106_Bab-3.pdf	6
5.	2017_TA_AK_023154106_Bab-4.pdf
6.	2017_TA_AK_023154106_Bab-5.pdf
7.	2017_TA_AK_023154106_Daftar-pustaka.pdf
8.	2017_TA_AK_023154106_Lampiran.pdf

Abstrak
Abstract

T ujuan dari penelitian ini adalah untuk menganalisis perancangan MaterialFlow Cost Accounting industri UMKM â€“ Studi kasus Uffy Snacks. Prosedurpengumpulan data dilakukan melalui studi literatur, wawancara, dan observasi.Penerapan Material Flow Cost Accounting (MFCA) pada perusahaanperusahaandi Indonesia terutama pada perusahaan UMKM seperti Uffy Snackssangat penting karena MFCA dapat mempengaruhi proses produksi secara fisikmaupun moneter serta diaplikasikan ke dalam bagian produk atau kerugian bahanbaku sehingga dapat tercapainya perbaikan berkelanjutan. Perbaikan berkelanjutantersebut dilakukan dengan tujuan agar dapat mengurangi biaya produksi,meningkatkan nilai perusahaan serta meminimalisir dampak negatif bagi lingkungan.Dari hasil penelitian ini terbukti bahwa MFCA dapat dirancang danditerapkan pada industri UMKM seperti Uffy Snacks.Hasil analisis proses produksiUffy Snacks yang menghasilkan keju stik terdapat 10% kerugian dari bahan baku,hasil pemakaian energi dan sistem. Terdapat output positif dan output negatif darisetiap tahapan proses produksi Uffy Snacks, mengetahui cara meminimalisir outputnegatif atau kerugian bahan baku yang dihasilkan dari proses produksi, danmeminimalisir dampak negatif terhadap lingkungan dengan cara memanfaatkan ataumenjual kembali limbah sisa kemasan yang dihasilkan. Semua itu dilakukan demiperbaikan kinerja proses produksi dan pengolahan limbah produksi demi untukmenjaga stabilitas keberlanjutan perusahaan.

T he purpose of this research is to analyze the design of Material Flow CostAccounting of SMEs industry - Uffy Snacks case study. The methods used in thisresearch are literature study, interview, and observation.The application of Material Flow Cost Accounting (MFCA) to companies inIndonesia, especially to SMEs companies such as Uffy Snacks is very importantbecause MFCA can affects the production process not only physically but alsomonetarily, and can be applied into the product itself or the loss of raw materials,sothe continuous improvement can be achieved. Continous improvement is done withthe aim to reduce production costs, increase the value of the company and minimizethe negative impact on the environment.From the results of this study proved that MFCA can be designed and appliedto the industry of SMEs such as Uffy Snacks. The Uffy Snacks production processanalysis results that produce cheese sticks 10% loss of raw materials, energy andsystem usage. There are positive outputs and negative outputs of each stage of UffySnacks production process, knowing how to minimize negative output or loss of rawmaterials resulting from the production process, and minimize negative impacts onthe environment by utilizing or re-selling packaging waste. All that is done for theimprovement of production process performance and waste production processing inorder to maintain the stability of corporate sustainability.