Quality Cost Implication on Defective Products in Home Industry Cake Products
Abstract
Quality cost is the costs to prevent defective products that do not comply with the company's standard criteria. This research was conducted because there were products that did not comply with the company standard, especially products in the home industry. For this reason, the research aims to analyze the implications of quality costs on defective products by looking at two quality costs, that is prevention costs and assessment costs. Products said as defective products in this research are damage or failed products. The object of this research was carried out in the home food industry business of making onion cakes. The method in this research is descriptive quantitative analysis. The statistical tests were multiple linear regression, simultaneous test and t test. The result of the F test shows that prevention costs and assessment costs affect the defective products simultaneously. The t test result shows that prevention cost has an effect towards defective products and also assessment costs have an effect towards defective products. This research has implications for home industry products to reduce the quality costs so that no more defective products produced.
References
blocher. (2012). akuntansi biaya.
Harnanto. (2017). Akuntansi Biaya. BPFE.
Hartini, S. (1996). Peran Inovasi : Pengembangan Kualitas Produk dan Kinerja Bisnis. 82–88.
hasanudin, d kartika. (2021). pengaruh biaya kualitas terhadap produk rusak pada PT Faninda Jaya meubel kabupaten Gorontalo. Nobel, 18, 267–278.
heizer, render. (2015). manajemen operasi (11th ed.). Salemba Empat.
Heizer dan Render. (2015). Manajemen Operasional. Salemba 4.
Intia purpita, F. R. (2019). Efektivitas Biaya Kualitas dalam Rangka Menekan Produk Rusak pada PT . Perkebunan Nusantara XI PG Redjosarie. 10(2), 102–111.
Jhon Nasyaroeka, R. M. (2020). Pada Produk Home Industri Roti Goreng Quality Costs On The Minimization Of Damaged. Gema Ekonomi, 10(1).
Juwita, R., Fajaryanti, N., & Indonesia, P. P. (2021). Pengaruh Produk Rusak Terhadap Biaya Produksi Pada. 2, 58–67.
Kiki,A, wahyuning. (2013). Pengaruh Biaya Kualitas Terhadap Produk Rusak Pada Cv. Ake Abadi. Emba, 1(3), 321–330.
Marpaung, N. (2016). Pengaruh Biaya Kualitas Terhadap Produk rusak Pada PT Indofood CBP Sukses Makmur TBK Pekan Baru. Jurnal Mahasiswa Prodi Akuntansi, 2(1), 1–13.
mulyadi. (2022). akuntansi biaya.
Pattanayak, A. K., Prakash, A., & Mohanty, R. P. (2019). The Management of Operations Risk analysis of estimates for cost of quality in supply chain : a case study. Production Planning & Control, 0(0), 1–16. https://doi.org/10.1080/09537287.2018.1541488
Putri, Y., Astuti, W., Ekonomi, F., & Mataram, U. (2022). Pengaruh Biaya Kualitas Terhadap Produk Rusak ( Studi Kasus Pada Toko Kue Sari Rasa Lombok ). 1(3), 171–180.
Qamar, A., Hall, M. A., Chicksand, D., Collinson, S., Qamar, A., Hall, M. A., Chicksand, D., & Quality, S. C. (2019). The Management of Operations Quality and flexibility performance trade-offs between lean and agile manufacturing firms in the automotive industry. Production Planning & Control, 0(0), 1–16. https://doi.org/10.1080/09537287.2019.1681534
Rina Milyati Yuniastuti. (2020). pengaruh biaya kualitas terhadap minimalisasi produk rusak pada produk home industri pembuatan kue donut. Gema Gentiaras, XII, 68–74.
Riwayandi. (2014). akuntansi biaya. Salemba Empat.
siregar dkk. (2013). akuntansi biaya. Salemba Empat.
Sujarweni, V. W. (2018). Metodelogi Penelitian Bisnis dan Ekonomi Pendakatan Kuantitatif. Pustaka Baru Press.
Taylor, P., & Desai, D. A. (2008). Production Planning & Control : The Management of Operations Cost of quality in small- and medium-sized enterprises : case of an Indian engineering company. February 2013, 37–41. https://doi.org/10.1080/09537280701773336
Temy, ahalik. (2014). akuntansibiaya dan manajemen.
Yuniastuti, R. M. (2021). Pengaruh Biaya Kualitas Terhadap Minimalisasi Produk Rusak pada Produk Home Industri Pembuatan Peyek Kacang. 13(1), 13–21.
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
