PENERAPAN SISTEM JUST IN TIME TERHADAP EFISIENSI BIAYA PRODUKSI DI PT. KIMIA FARMA
Disusun Oleh :
SELVIERRA OCTA O CTAVIA VIA MALINDA MALIN DA NIM. 111 1111015 1015 JURUSAN AKUNTANSI AKUNTANSI
STIE INABA BANDUNG 201
KATA PENGANTAR
Assalamu’alaikum wr. w. !u"i s#ukur $%&ulis $a&"a'ka& k%(a)ira' Alla( S*T a'as s%+ala lim$a(a& Ra(ma' )a& ,i)a#a(N#a. Ti)ak lu$a s(alawa' )a& salam s%m-+a s%lalu '%rura( k%$a)a Nai Mu(amma) SA*. D%&+a& ua$a& s#ukur Al(am)ulilla(/ $%&ulisa& usula& $%&%li'ia& )%&+a& "u)ul !%&%ra$a& !%&%ra$a& Sis'%m Sis'%m Jus' I& Tim% Tim% T%r(a) T%r(a)a$ a$ Eisi%&si 2ia#a 2ia#a !r-)uksi !r-)uksi )i !T. Kimia 3arma/ u&'uk m%m%&u(i sala( sa'u s#ara' $%&+a"ua& skri$si )i STIE INA2A 2a&)u&+/ )a$a' )is%l%saika&. Rasa (-rma' )a& ua$a& '%rima kasi( $%&ulis ua$ka& u&'uk %ra+ai $i(ak #a&+ '%la( m%ma&'u $%&ulis )alam $%&#usu&a& usula& $%&%li'ia& i&i '%ru'ama k%$a)a Iu N%&%&+ Sa#i)a(/ S.E/ M.M/ M.Si. s%laku )-s%& $%mimi&+ $%mimi&+ #a&+ '%la( m%m%rika& $%&+ara(a& $%&+ara(a& )a& )a& s%ma&+a' k%$a)a k%$a)a $%&ulis )alam )alam m%&#%l%saika& m%&#%l%saika& usula& $%&%li'ia& i&i. i&i.
B!n"un#$ 2% A&'il 201
Sel(ie''! O)*!(i! M!lin"!
I.
+u"ul Usul!n Peneli*i!n
T%r(a)a$ : !%&%ra$a& Sis'%m Jus' I& Tim% T%r(a)a$ Eisi%&si 2ia#a !r-)uksi Di !T. Kimia 3arma
II$ ,!*!' Bel!-!n#
S%lam S%lamaa i&i k%a&# k%a&#aka aka& & $%rusa $%rusa(aa (aa& & m%&++ m%&++u&a u&aka& ka& sis'% sis'%m m $%ma&u $%ma&ua ak'u k'ura& ra& 'ra)isi-&al 'ra)isi-&al #a&+ m%&+a'ur m%&+a'ur sk%)ul $r-)uksi&#a (a&#a %r)asarka& $a)a $%ramala& $%ramala& k%u' k%u'u(a u(a& & )i masa masa #a&+ #a&+ aka& aka& )a'a& )a'a&+. +. !a)a !a)a(al (al ki'a ki'a k%'a( k%'a(ui ui a(wa a(wa 'i)a 'i)ak k a)a s%-ra& s%-ra&+$u +$u& & #a&+ #a&+ )a$a' )a$a' m%m$ m%m$r% r%)ik )iksi si masa masa #a&+ #a&+ aka& aka& )a'a& )a'a&+ + )%&+a )%&+a& & $as'i $as'i// walau$u walau$u& & '%la( '%la( m%milik m%milikii $%ma(am $%ma(ama& a& #a&+ #a&+ s%m$ur& s%m$ur&aa '%&'a&+ '%&'a&+ masa masa lalu lalu )a& m%mi m%mili liki ki i&s'i i&s'i&+ &+ #a&+ #a&+ 'a"am 'a"am '%r(a '%r(a)a$ )a$ k%%&) k%%&)%ru %ru&+a &+a& & #a&+ #a&+ '%r"a '%r"a)i )i )i $asar $asar.. Namu& '%'a$ sa"a $r-)uksi %r)asarka& $r%)iksi '%r(a)a$ masa #a&+ aka& )a'a&+ )alam )alam sis'%m sis'%m 'ra)isi 'ra)isi-&al -&al i&i m%milik m%milikii r%sikr%sik- k%ru+ia k%ru+ia& & #a&+ #a&+ %sar %sar kar%&a kar%&a over $r-)uksi )ari$a)a $r-)uksi %r)asarka& %r)asark a& $%rmi&'aa& s%su&++u(&#a. s%su& ++u(&#a. !%rusa(aa& !%rusa(aa& #a&+ m%m$u&#ai m%m$u&#ai k%mam$ua& k%mam$ua& %rsai&+ a)ala( $%rusa(aa& #a&+ )a$a' m%&"a m%&"ala& la&ka& ka& -$%ra -$%rasi& si&#a #a s%ara s%ara %isi %isi%& %& )a& %%k' %%k'i i// s%(i&+ s%(i&++a +a $%m-r $%m-r-sa -sa&4 &4 $%m-r-sa& sum%r )a#a )a$a' )i(i&)ari. Jika $%m-r-sa& sum%r )a#a '%r"a)i aka& aka& m%ma %maw wa k%ru k%ru+i +ia& a& )ala )alam m $%ru $%rusa sa(a (aa& a& #a&+ a&+ $a)a $a)a ak(i ak(ir& r&# #a aka& aka& m%m$%&+aru(i k%la&+su&+a& (i)u$ $%rusa(aa&. Maka )ari i'u $%rusa(aa& (arus mam$u m%&i$'aka& sua'u sis'%m #a&+ )a$a' m%&+(i&)ari risik- k%ru+ia& )alam $r-)uksi )a& )a$a' m%&i&+ka'ka& %isi%&si $%rusa(aa& )%&+a& m%&+%limi&asi s%'i s%'ia$ a$ $%m $%m-r -r-s -sa& a& #a&+ #a&+ a)a. a)a. D%&+ D%&+a& a& ka'a ka'a lai& lai& $%ru $%rusa sa(a (aa& a& (aru (aruss )a$a )a$a'' m%&+ura m%&+ura&+i &+i a'au a(ka& a(ka& m%&+(il m%&+(ila&+ka a&+ka& & k%+ia'a& k%+ia'a&4k%+i 4k%+ia'a a'a& & #a&+ #a&+ 'i)ak 'i)ak %r&ilai %r&ilai 'ama( nonvalue added activities 6 )a& m%maksimalka& k%+ia'a&4k%+ia'a& #a&+ %r&ilai 'ama( value added activities 6. Sala( sa'u ara #a&+ )a$a' )ilakuka& -l%( $%rusa(aa& u&'uk m%wu"u)ka& k-&)isi i&i a)ala( )%&+a& m%&%ra$ka& sis'%m $%&+%&)alia& $%rs%)iaa& )a& $r-)uksi Just In-Time m%ru$aka& a& sis'%m sis'%m In-Time. JIT m%ru$ak $%ma&uak'ura& #a&+ sa&+a' %%k'i u&'uk )i'%ra$ka& )alam is&is/ kar%&a (a&#a aka& m%lakuka& $r-)uksi a$aila a)a $%sa&a& "a)i $%rusa(aa& aka& '%r(i&)ar )ari k%mu&+ki&a& k%ru+ia&. S%kara&+/ Sis'%m Just In-Time uka& (a&#a s%ka)ar waa&a sa"a s a"a '%'a$i '%la( )a$a' )iim$l%m%&'asika& )i %%ra$a $%rusa(aa&. Sala( sa'u $%rusa(aa& #a&+ m%rasa '%ra '%ra&' &'u u )%&+a& )%&+a& a)a&# a)a&#aa $%&%ra $%&%ra$a $a& & JIT )alam )alam m%&i&+ka m%&i&+ka'ka& 'ka& %isi%&s %isi%&sii ia#a ia#a $r-)uksi a)ala( ,arl%# Da7i)s-&. ,arl%# Da7i)s-& m%&%ra$ka& JIT u&'uk m%&+( m%&+(%m %ma' a' l%i( l%i( )ari )ari 8 99 "u'a "u'a )ala )alam m s%'a( s%'a(u&/ u&/ #a&+ #a&+ %r(u %r(uu& u&+a& +a& )%&+a& )%&+a& $%&uru&a& $%rs%)iaa& $r-)uk )alam $r-s%s. D%&+a& JIT / suk suku u a)a& a)a&+ + #a&+ #a&+ )i$r-)uk )i$r-)uksi si )a& )ikirim )ikirimka& ka& k% '%m$a' '%m$a' $%mr-s% $%mr-s%sa& sa& (a&#a (a&#a )alam )alam "umla( "umla( #a&+ #a&+ )i$%rluka& u&'uk sa'u (ari $r-)uksi )a& )alam kuali'as #a&+ 'i&++i. 2l-(%r/ C(%&/ )a& Li&/ Di'%r"%ma(ka& -l%( A. Sus'# Amarria&i/ 900011:6 2a+i s%'ia$ $%rusa(aa&/ ia#a m%ru$aka& sua'u k-m$-&%& #a&+ sa&+a' $%&'i&+ )alam )alam m%&u&"a m%&u&"a&+ &+ $%laksa& $%laksa&aa& aa& k%+ia'a& k%+ia'a& )alam )alam usa(a usa(a m%&a$a m%&a$aii sua'u sua'u 'u"ua&. 'u"ua&. Tu"ua& i'u )a$a' '%ra$ai a$aila ia#a #a&+ )ik%luarka& s%a+ai %&'uk sua'u $%&+-ra&a& -l%( $%rusa(aa& #a&+ %rsa&+ku'a& '%la( )i$%r(i'u&+ka& saara '%$a'. Ol%( kar%&a i'u/ u&'uk )a$a' '%'a$ %rsai&+ )%&+a& $%rusa(aa& lai&/ maka $%rusa(aa& (arus )a$a' m%&+%l-la )a& m%m$%r(i'u&+ka& ia#a s%ara '%$a'/ a+ar '%ri$' '%ri$'aa sua'au sua'au %isi%& %isi%&si si ia#a. ia#a. Eisi%& Eisi%&si si ia#a ia#a #a&+ #a&+ )imaksu )imaksu) ) )isi&i )isi&i a)ala( a)ala( $%&++u&aa& ia#a s%su&++u(&#a )a$a' )a$ a' )i'%ka& s%)%mikia& ru$a/ ru $a/ s%(i&++a ia#a
s%su&++u s%su&++u(&# (&#aa )a$a' )a$a' l%i( l%i( r%&)a( r%&)a( )ari ia#a ia#a a&++ara& a&++ara& ia#a. ia#a. D%&+a& D%&+a& '%rwu"u) '%rwu"u)&#a &#a %isi%&si %isi%&si ia#a )i(ara$ka& $%rusa(aa& )a$a' m%m$%r-l%( laa #a&+ -$'imal. -$'imal. Sala( sa'u ia#a #a&+ (arus )i'%ka& a+ar '%ri$'a %isi%&si ia#a a)ala( ia#a $r-)uksi/ kar%&a ia#a $r-)uksi m%ru$aka& ia#a #a&+ sa&+a' %sar #a&+ )ik%luarka& -l%( $%rusa(aa& s%lama m%lakuka& $r-s%s $r-)uksi. 2ia#a $r-)uksi m%ru$aka& s%"umla( ia#a #a&+ m%&#a&+ku' $%&+-la(a& a(a& m%&'a( m%&"a)i ara&+ "a)i/ #a&+ '%r)iri )ari ia#a a(a& aku 2226/ ia#a '%&a+a k%r"a la&+su&+ 2TKL6/ )a& ia#a -7%r(%a) $arik 2O!6. M%lalui M%lalui $%&%ra$a $%&%ra$a& & Just In Time $%rusa(aa& a& )i(ara$k )i(ara$ka& a& )a$a' )a$a' m%&%ka& m%&%ka& ia#a ia#a Time/ $%rusa(a $r-)uksi )%&+a& m%&+%limi&asi ia#a4ia#a #a&+ 'i)ak m%m%rika& &ilai 'ama( a+i $r-)uk/ s%(i&++a )a$a' )ia$ai sua'u %isi%&si ia#a $r-)uksi. D%&+a& '%r" '%r"a) a)i& i&# #a %is %isi% i%&s &sii ia# ia#aa $r-) $r-)uk uksi si maka maka $%ru $%rusa sa(a (aa& a& )i(a )i(ara ra$k $ka& a& )a$a )a$a'' m%m$ m%m$%r%r-l%( l%( k%u&' k%u&'u&+ u&+a& a& #a&+ #a&+ k-m k-m$%' $%'i'i i'i/ / s%(i&+ s%(i&++a +a $%rus $%rusa(a a(aa& a& )a$a' )a$a' '%rus '%rus %r'a(a& )isaa' $%rsai&+a& #a&+ s%maki& k%'a' )a& )a$a' m%&"a)i $%rusa(aa& #a&+ u&++ul )ia&'ara $%rusa(aa& lai&&#a. U&'uk U&'uk m%&+% m%&+%'a( 'a(ui ui a)a&# a)a&#aa $%r%) $%r%)aa aa& & $a)a $a)a 9 k-& k-&)is )isi/ i/ #ai'u #ai'u k-& k-&)is )isii )ima&a )ima&a $%rusa(aa& 'i)ak m%&%ra$ka& Just In Time Time )%&+a& "ika $%rusa(aa& m%&%ra$ka& s%r'a u&'uk u&'uk m%&+%'a m%&+%'a(ui (ui a)a&#a $%&+aru( $%&+aru( )ari $%&%ra$a& $%&%ra$a& Just in Just In Time Time/ s%r'a '%r(a)a$ %isi%& %isi%&si si ia#a ia#a $r-)uks $r-)uksi/ i/ maka maka $%&ulis $%&ulis m%lakuk m%lakuka& a& $%&%li' $%&%li'ia& ia& )i Time '%r(a)a$ $%rusa(aa& Kimia 3arma. D%&+a& $%r'ima&+a& kar%&a $%rusa(aa& '%rs%u' m%&%ra$ka& m%&%ra$ka& sis'%m 'ra)isi-&al 'ra)isi-&al// )a& m%miliki m%miliki %%ra$a kri'%ria kri'%ria )ari $%&%ra$a& $%&%ra$a& a)a&#a k-&'rak k%r"asama k%r"asama )%&+a& $%mas-k )a& $%la&++a&/ $%la&++a&/ )a& (al4 JIT / s%$%r'i a)a&#a kri'%ria lai&#a #a&+ )a$a' m%&u&"a&+ u&'uk )i'%ra$ka&&#a sis'%m Just In Time Time )i $%rusa(aa& '%rs%u'. '%rs% u'. I I.
I)%&'iikasi Masala( 1. A$a sa"a sasara& im$l%m%&'asi JIT ; 9. A$a sasara& u'ama $%&%ra$a& JIT ; <. A$a )am$ak )ari $%&%ra$a& JIT ;
PEMBAHASAN 1. Deenisi +us* In Ti/e +IT Jus' I& Tim% Tim% m%ru$aka& il-s-i $%ma&uak'ura& #a&+ m%miliki im$likasi $%&'i&+ im$likasi $%&'i&+ )alam ma&a"%m%& ia#a. I)% )asar Jus' I& Tim% sa&+a' s%)%r(a&a/ s%)%r(a&a/ #ai'u %r$r-)uksi #ai'u %r$r-)uksi (a&#a a$aila a)a $%rmi&'aa& ull s#s'%m6 a'au )%&+a& ka'a lai& (a&#a m%m$r-)uksi s%sua'u #a&+ )imi&'a/ $a)a saa' )imi&'a/ )a& (a&#a s%%sar kua&'i'as #a&+ )imi&'a. !ri& !ri&si si$ $ )asa )asarr Jus' Jus' I& Tim% a)al a)ala( a( $%&i $%&i&+ &+ka ka'a 'a& & k%m k%mam$u am$ua& a& $%rusa(aa& s%ara s%ara '%rus '%rus m%&%rus m%&%rus u&'uk u&'uk m%r%s$m%r%s$-& & $%rua(a $%rua(a& & )%&+a& )%&+a& mi&imi mi&imisasi sasi $%m-r-sa&. M%&uru' ,%&ri Simam-ra )alam uku&#a Aku&'a&si Ma&a"%m%&/ Jus' I& Tim% a)ala( sua'u k%s%luru(a& il-s-i -$%rasi ma&a"%m%& )ima&a s%+%&a$ sum%r )a#a/' )a#a/'%rm %rmasu asuk k a(a& a(a& aku aku )a& suk suku u a)a& a)a&+/ +/ $%rs-& $%rs-&al alia ia// )a& asil asili' i'as as )i$aka )i$akaii s%a'as )iu'u(ka&.
2. Tuu!n S*'!*e#is +us* In Ti/e +IT Tu"ua& )ari a)a&#a ma&a"%m%& m%&++u&aka& )a& m%&+%ma&+ka& k-&s%$ ma&a"%m%& Just In Time Time )alam $%rusa(aa& )a$a' )ira&+kum a'as %%ra$a as$%k. A)a$u& 'u"ua& '%rs%u' a&'ara lai& a)ala( s%a+ai %riku' 1. M%&i&+ka'ka& %isi%&si $r-s%s $r-)uksi !%&i&+ka !%&i&+ka'a& 'a& %isi%&s %isi%&sii )a$a' )a$a' )ilakuka )ilakuka& & '%ru'am '%ru'amaa m%lalui m%lalui $%&+ura& $%&+ura&+a& +a& $%rs%)ia $%rs%)iaa& a& ara&+ s%(i&++a m%&+akia'ka& m%&+ akia'ka& $%&+ura&+a& ia#a $%rs%)iaa&/ $%r s%)iaa&/ a'au )%&+a& ka'a k a'a lai& m%&i&+ka'ka& $%r$u'ara& m-)al. 2ia#a $%rs%)iaa& i&i sa&+a' 'i&++i/ %rkisar a&'ara 90 $%rs%&=:0 $%rs%& )ari (ar+a ara&+ $%r'a(u&. Eisi%&si )i)a$a' "u+a )%&+a& ara m%&)%sai& m%&)%sai& $arik s%)%mikia& s%)%mikia& ru$a s%(i&++a $r-s%s $r-)uksi )a$a' )ilakuka& )%&+a& l%i( %$a' )a& ama&. 9. M%&i&+ka'ka& )a#a k-m$%'isi M%&i& M%&i&+ka +ka'&# '&#aa %isi %isi%& %&si si )alam )alam $r-s% $r-s%ss $r-)uk $r-)uksi si )%&+a )%&+a& & s%&)ir s%&)iri&# i&#aa aka& aka& m%&i&+ka'ka& m%&i&+ka'ka& )a#a sai&+ $%rusa(aa&. ,al i&i )ia&++a$ sala( sa'u 'u"ua& #a&+ $ali&+ $%&'i&+/ #ai'u sua'u 'u"ua& s'ra'%+is/ kar%&a $%&i&+ka'a& %isi%&si %rar'i $%&uru&a& ia#a )a& i&i m%mu&+ki&ka& $%rusa(aa& u&'uk '%'a$ %r'a(a& )alam $%rsai&+a& $%rsai& +a& $asar. <. M%&i&+ka'ka& mu'u ara&+ K%mi'ra K%mi'raa& a& $%m%li $%m%li $%rusa( $%rusa(aa&6 aa&6 = $%&"ual $%&"ual $%&#%) $%&#%)ia ia a(a& a(a& aku6 aku6 #a&+ )ii )ii&a &a )a& )a& %rl %rla& a&+s +su& u&+ + )ala )alam m "a&+ "a&+ka ka $a&" $a&"a& a&+ + s%la s%lalu lu %ru %rusa sa(a (a u&'u u&'uk k m%lakuka& m%lakuka& $%raika& s%ara '%rus m%&%rus )alam (al mu'u )a& ia#a ara&+. Mu'u 'i&++i )ari suku a)a&+ a'au k-m$-&%& #a&+ )i$as-k -l%( $%mas-k $a)a +ilira&&#a aka& m%&i&+ka'ka& mu'u ara&+ #a&+ )i$r-)uksi -l%( $%rusa(aa&. K%mi'raa& $%&"ual $%m%li m%mu&+ki&ka& m%lakuka& $%&+%&)alia& mu'u suku a)a&+ a)a& + a'au k-m$-&%& )%&+a& l%i( mura( )a& l%i( (a&)al. :. M%&+ura&+i $%m-r-sa& !%&+ura& !%&+ura&+a& +a& $%m-r$%m-r-sa& sa& '%ru'am '%ru'amaa )alam )alam %&'uk %&'uk ara&+ ara&+ #a&+ #a&+ '%rua&+ '%rua&+// kar%&a $a)a (ak%ka'&#a $%m-r-sa& a)ala( ia#a. Tu"ua& '%rs%u' )a$a' )ia$ai )%&+a& ara 1. M%&+%limi&asi a'au m%&+ura&+i $%rs%)iaa& 9. M%&i&+ka'ka& mu'u <. M%&+%&)alika& ak'i7i'as su$a#a ia#a r%&)a( s%(i&++a s%(i&+ +a m%mu&+ki&ka& (ar+a "ual r%&)a( )a& laa m%&i&+ka'6 :. M%m$%raiki ki&%r"a $%&+irima&.
3. Kele/!h!n +us* In Ti/e +IT Sa'u k%l%ma(a& sis'%m JIT a)ala(/ 'i&+ka'a& -r)%r )i'%&'uka& -l%( )a'a $%rmi&'aa& (is'-ris (is' -ris.. Jika $%rm $%rmi&'a i&'aa& a& &aik m%l m%l%i( %i(ii )ari ra'a ra'a4ra' 4ra'aa $%r% $%r%&a& &a&aa& aa& (is' (is'-ris -ris mak makaa i&7%&'-ri aka& (ais )a& aka& m%m$%&+aru(i 'i&+ka' $%la#a&a& k-&sum%&. !%rlu !%rl u ki'a k%'a k%'a(ui (ui a(w a(waa $%&+ $%&+im$ im$l%m l%m%&'a %&'asia& sia& k-&s k-&s%$ %$ Jus' I& Ti Tim% m% JIT JIT66 )al )alam am $%rusa(aa& "u+a 'i)ak mu)a(. K%+ia'a& $r-)uksi aka& '%r(%&'i )a& '%&++a&+ wak'u $%&+irima& 'i)ak '%r$%&u(i a$aila sala( sa'u k-m$-&%& a(a& $%&'i&+ (ila&+ a'au )i'%muka& aa'. S%)a&+ka& $%mas-k (arus mam$u m%&#%ra(ka& (a& aku #a&+ %as )ari aa' $a)a wak'u )a& "umla( #a&+ '%$a'. ,al i&i %rar'i $%rusa(aa& $%rlu m%&+a&)alka& $%mas-k #a&+ %'ul4%'ul )a$a' )ia&)alka& )a& "u+a $%mas-k #a&+ #a&+ sa&++u$ u&'uk m%mas-k a(a& aku )alam "umla( #a&+ '%$a' s%%lum $r-s%s $r-)uksi )ilaksa&aka&. )ilaksa& aka&.
III. II I.
Ol%( kar% Ol%( kar%&a &a i'u i'u )isam )isam$i $i&+ &+ k-&s% k-&s%$ $ Jus' Jus' I& Tim% Tim% JIT JIT66 m% m%&+ &+(a (asi silk lka& a& %&% %&%i' i' #a&+ 'i&++i kar%&a ak'ii'as %7%si%&si ia#a &amu& )iiri&+i "u+a )%&+a& risik#a&+ 'i&++i $ula. !ili(a& i&i '%&'u sa"a (arus m%mua' $%rusa(aa& %rikir l%i( l% i( k-m k-m$r% $r%(%& (%&si si s% s%(i& (i&++a ++a $% $%ru rusa( sa(aa aa& & )a$ )a$a' a' m% m%&+a &+a&'i &'isi$ si$asi asi s% s%+al +alaa k%mu&+ki& u&'uk m%mi&imalisir risik-.
,!n"!s!n Te Te4'i 4'i
Just In Time (JIT) m%&+ura&+i wak'u $%&#im$a&a& $%&#im$a&a& stourage stourage time 6 Just In Time Time a)ala( usa(a u&'uk m%&+ura&+i #a&+ m%ru$aka& sua'u akia' )ari ak'i7i'as uka& $%&ama( &ilai a+i k-&sum%& nonvalue added activities 6 mul#a)i/ mul#a)i/ 1>>< 9549?6. Awa Awal&#a l&#a Just In Time Time (JIT) i&i )ik%ma&+ka& -l%( T-#-'a T-#-'a M-'-r C-r$-ra'i-&. Sis'%m i&i )i%'uska& -l%( Taii(i O(&- )i $arik $%raki'a& m-il T-#-'a $a)a 'a(u& 1>?04a& )a& )ik%&alka& s%a+ai s%a+ai m%'-)% $r-)uksi $r-)uksi aru aru )a& )i%ri &ama Just In Time Time (JIT). S%la&"u'&#a sis'%m i&i )ia)-$si )a& )i'%ra$ka& )i'%ra$ka& $a)a i&)us'ri lai&&#a. lai&&#a. M%&uru' Ja# ,%i@%r )a& 2ar# R%&)%r/ ali( a(asa Kr%s&-(a)i Ari#a&'- 900595>6 K-&s%$ )i%laka&+ Just In Time a)ala( sis'%m 'arik/ #ai'u s%ua( sis'%m 'arik #a&+ m%m$r-)uksi sa'u u&i' lalu )i'arik k% '%m$a' #a&+ m%m%rluka&&#a $a)a saa' )i$%rluka&. Just In Time Time m%ru$aka& il-s-i $%ma&uak'ura& #a&+ m%miliki im$likasi $%&'i&+ )alam )alam ma&a"%m ma&a"%m%& %& ia#a. ia#a. M%&uru' M%&uru' 2l-(%r 2l-(%r 900011 900011<6 <6 -kus -kus )ari $a)a Just In Time Time a)ala( %limi&asi $%m-r-sa&/ $%&+ura&+a& $%rs%)iaa& )a& $%&+%ma&+a& (uu&+a& )%&+a& su$$li%r #a&+ kua'/ $%&i&+ka'a& k%'%rlia'a& $ara kar#awa& )a& $%&+%ma&+a& $r-+ram4$r-+ram #a&+ %r-kus $a)a $%la&++a&. Ti&+ka'
k--r)i&a k--r)i&asi si #a&+ #a&+ )iu'u(k )iu'u(ka& a& u&'uk u&'uk m%&+im m%&+im$l%m $l%m%&'a %&'asika sika& & JIT m%&+au m%&+au $a)a masala( masala(4ma 4masala sala( ( #a&+ #a&+ a)a/ s%$%r'i s%$%r'i $%m-r$%m-r-sa&/ sa&/ $%&#usu' $%&#usu'a& a& $%rs%)ia $%rs%)iaa& a& )a& su$$li% su$$ li%rr #a&+ #a&+ 'i)ak 'i)ak )a$a' )a$a' )ia&)alk )ia&)alka&. a&. JIT m%ma&'u -r+a&isasi u&'uk m%&"a)i l%i( %isi%& )a& )a$a' )ik%l-la s%ara l%i( aik/ s%(i&++a )a$a' m%&+(asilka& laa #a&+ l%i( aik )ari $ara $%sai&+&#a. Eisiensi "!n Bi!5! P'4"u-si
Eisi%&si m%ru$aka& sua'u (al #a&+ $%&'i&+ #a&+ (arus )ilakuka& -l%( $%rusa(aa& u&'uk m%&a$ai laa #a&+ -$'imal. K-&s%$ %isi%&si %rkai'a& )%&+a& s%%ra$a "au( sua'u $r-s%s m%&+k-&sumsi masuka& )ia&)i&+ka& )%&+a& s'a&)ar a'au s%sua'u #a&+ isa )i"a)ika& $%ma&)i&+. M%&uru' Mul#a)i 900>1:6 2ia#a $r-)uksi m%ru$aka& ia#a4ia#a #a&+ '%r"a)i u&'uk m%&+-la( a(a& aku m%&"a)i $r-)uk "a)i #a&+ sia$ u&'uk )i"ual/ #a&+ '%r)iri )ari ia#a a(a& aku/ ia#a '%&a+a k%r"a la&+su&+ )a& ia#a -7%r(%a) $arik. 2ia#a a(a& aku m%ru$aka& ia#a #a&+ )ik%luarka& u&'uk m%m%li a(a& aku #a&+ aka& )i-la( m%&"a)i ara&+ "a)i )alam $r-s%s $r-)uksi. 2ia#a '%&a+a k%r"a la&+su&+/ #ai'u ia#a #a&+ )ik%luarka& u&'uk m%ma#ar '%&a+a k%r"a #a&+ '%rlia' la&+su&+ )alam $%&+-la(a& a(a& aku m%&"a)i ara&+ "a)i. Da& ia#a -7%r(%a) $arik/ #aiu ia#a #a&+ )ik%luarka& )alam $r-s%s $r-)uksi s%lai& ia#a a(a& aku )a& ) a& ia#a '%&a+a k%r"a la&+su&+. la& +su&+. An##!'!n Bi!5! P'4"u-si
A&++ara& m%ru$aka& sua'u r%&a&a #a&+ )isusu& s%ara sis'%ma'is )alam %&'uk a&+ka a&+ka )a& )i&# )i&#a'a a'aka& ka& )alam )alam u&i' u&i' mm-&% &%'%r '%r #a&+ #a&+ m%li m%li$u' $u'ii s%lur s%luru( u( k%+ia k%+ia'a 'a& & $%rusa(aa& u&'uk u &'uk "a&+ka wak'u $%ri-)%6 '%r'%&'u )imasa #a&+ aka& )a'a&+ Ell%& C(ris'i&a/ M. 3ua)/ Su+iar'- )a& E)# Sukar&- 900916. S%)a&+ka& A&++ara& ia#a $r-)uksi a)ala( sua'u $%r%&a&aa& s%ara '%r$%ri&i m%&+%&ai "umla( u&i' $r-)uk #a&+ aka& )i$r-)uksi ) i$r-)uksi s%lama $%ri-)% #a&+ aka& )a'a&+/ #a&+ )i)alam&#a m%&aku$ r%&a&a m%&+%&ai "%&is kuali'as6/ "umla( kua&'i'as6/ wak'u ka$a&6/ $r-)uksi aka& )ilakuka&. )ilak uka&. Eisiensi Bi!5! P'4"u-si
2ia#a 2ia#a $r-)uksi $r-)uksi #a&+ #a&+ s%su&++ s%su&++u(&# u(&#aa )i$%r+u )i$%r+u&aka &aka& & s%ri&+ka s%ri&+kali li m%&#im m%&#im$a&+ $a&+ )ari ia#a $r-)uksi #a&+ '%la( )ia&++arka&. 2ia#a $r-)uksi #a&+ s%su&++u(&#a )i$%r+u&aka& ka)a&+4ka)a&+ l%i( %sar a'au l%i( k%il )ari ia#a $r-)uksi #a&+ )ia&++ar )ia&++arka& ka& '%rs%u' '%rs%u'.. M%m$%r M%m$%r+u&a +u&aka& ka& ia#a ia#a )%&+a& )%&+a& %isi%& %isi%& '%ru'am '%ru'amaa ia#a ia#a $r-)uksi m%ru$aka& sua'u k%(arusa& a$aila $%rusa(aa& m%&+i&+i&ka& 'u"ua& $%rusa(aa& )alam m%&a$ai m%&a$ ai laa #a&+ -$'imal )a$a' )a$ a' '%ra$ai. Eisi%&si ia#a $r-)uksi a)ala( (uu&+a& $%ra&)i&+a& a&'ara a&++ara& ia#a $r-)uksi input 6 )%&+ )%&+a& a& r%al r%alis isas asii ia# ia#aa $r-) $r-)uk uksi si output 6. 6 . S#a S#a(u (u Su+ia Su+ia&/ &/ 900??6. U&'uk m%&ilai %isi%&si ia#a $r-)uksi/ s%ara la&+su&+ aka& m%li$u'i 'i+a k-m$-&%& ia#a $r-)uksi/ #ai'u %isi%&si ia#a a(a& aku/ %isi%&si ia#a '%&a+a k%r"a la&+su&+/ )a& %isi%&si %i si%&si ia#a -7%r(%a) $arik. U&'uk m%&+%'a(ui
%isi%& a'au 'i)ak&#a ia#a $r-)uksi )ilakuka& )%&+a& ara m%&+(i'u&+ s%lisi( a&'ara a&++ara& )%&+a& r%alisasi&#a. Ke'!n#-! Pe/i-i'!n "!n Hi&4*esis
!T. Kimia 3arma manufacture m%ru$aka& m%ru$aka& $%rusa(aa& $%rusa(aa& #a&+ m%&++u&aka& sis'%m 'ra)isi-&al 'ra)isi-&al 'i)ak m%&%ra$ka& m%&%ra$ka& JIT 6/ 6/ )ima&a %isi%&si ia#a $r-)uksi )i $%usa(aa& '%rs%u' )ilakuka& )%&+a& m%ma&)i&+ka& a&++ara& ia#a ia#a $r-)uksi )%&+a& r%al r%alis isas asii ia# ia#aa $r-) $r-)uk uksi si ,%& ,%&r# r# Sima Simamm-ra ra 1>>> 1>>>6. 6. 2ia# 2ia#aa $r-) $r-)uk uksi si #a&+ a&+ )i$%ra& )i$%ra&)i&+ )i&+ka& ka& )isi&i )isi&i m%ru$aka m%ru$aka& & s%mua s%mua ia#a ia#a #a&+ #a&+ )ik%luar )ik%luarka& ka& )ari mulai mulai a(a& m%&'a( )i$%sa& )i$%s a& (i&++a $r-)uk "a)i )i(asilka&/ #a&+ '%r)iri )ari ia#a a(a& aku/ ia#a '%&a+a k%r"a k%r" a la&+su&+/ )a& ia#a overhead $arik. Ti)ak Ti)ak s%mua s%mua ia#a ia#a #a&+ #a&+ )ik%lua )ik%luarka& rka& $%rusa(a $%rusa(aa& a& u&'uk u&'uk m%&+(as m%&+(asilk ilka& a& $r-)uk $r-)uk )a$a' m%m%rika& &ilai 'ama( a+i $r-)uk. A)akala&#a A)akala&#a ia#a #a&+ )ik%luarka& )ik%luarka& )ia&++a$ s%a+ai $%m-r-sa&/ #a&+ )a$a' m%&+akia'ka& ia#a $r-)uksi m%&"a)i %sar/ )a& 'i&+ka' %isi%&si&#a m%&"a)i r%&)a(. r%&) a(. Ba&+ Ba&+ m%&"a)i sum%r $%m-r-sa& $%m-r- sa& m%&uru' Vi&%&' as$%rs@ 9009:6/ '%r)iri )ari !%m-r-sa& kar%&a k%l%i(a& $r-)uksi )ari $%rmi&'aa& k-&sum%& $asar6/ !%m-r-sa& kar%&a wak'u m%&u&++u/ m%&u&++u/ !%m-r-rsa& kar%&a 'ra&s$-r'asi )alam $arik / !%m-r-sa& kar%&a i&7%&'-ri/ i&7%&'-ri/ !%m !%m-r -r-s -sa& a& kar% kar%&a &a $%r+ $%r+%r %rak aka& a& motion6/ !%m-r!%m-r-sa& sa& kar%&a kar%&a $%mua'a& $r-)uk aa'/ aa'/ !%m-r-rsa& kar%&a $r-s%s $r-)uksi i'u s%&)iri 'i)ak %%k'i )a& %isi%& a$aila $r-)uk i'u 'i)ak s%(arus&#a )iua' a'au $r-s%s i'u 'i)ak s%(arus&#a )i+u&aka&6. Dalam sis'%m just in time/ %isi%&si )ilakuka& )%&+a& m%ma&)i&+ka& a&++ara& ia#a $r-)uksi )%&+a& r%alisasi ia#a $r-)uksi. R%alisasi ia#a $r-)uksi #a&+ )ik%luarka& )isi&i m%ru$aka& ia#a4ia#a #a&+ )a$a' m%m%rika& &ilai 'ama( $a)a $r-)uk sa"a/ s%)a&+ka& ia#a #a&+ 'i)ak m%m%rika& &ilai 'ama( #a&+ )ia&++a$ )ia&++a$ s%a+ai s%a+ai $%m-r$%m-r-sa&/ sa&/ s%$%r'i s%$%r'i ia#a ia#a $%m%sa& $%m%sa&a&/ a&/ $%&#im$ $%&#im$a&a& a&a&// ia#a ia#a $r-)uk aa'/ -7%r $r-)uksi/ )ll aka& )i%limi&asi. S%(i&++a ia#a $r-)uksi #a&+ s%%&ar& s%%&ar&#a #a )ik%luar )ik%luarka& ka& )a$a' )a$a' l%i( l%i( r%&)a( r%&)a( )a& %isi%&s %isi%&sii ia#a ia#a $r-)uksi $r-)uksi )a$a' )a$a' m%&i&+ka'. m%&i&+ka'. ,al i&i s%"ala& )%&+a& '%-ri )ari ,a&s%& )a& M-w%& 9001:6 #a&+ m%&#a'aka& a(wa sis'%m JIT m%&awarka& $%&i&+ka'a& %isi%&si ia#a )a& s%ara simul'a simul'a& & m%m$u&# m%m$u&#ai ai l%ksii l%ksiili'a li'ass u&'uk u&'uk m%r%s$m%r%s$-& & $%rmi&' $%rmi&'aa& aa& $%la&++a $%la&++a& & aka& kuali'as #a&+ l%i( aik s%r'a 7ariasi #a&+ l%i( a&#ak. !r-)uksi )a& $%m%lia& )%&+a& )%&+a& sis'%m JIT m%wakili usa(a '%rus4m%&%rus )alam m%&+%"ar $r-)uk'i7i'as m%lal m%lalui ui $%&+( $%&+(a$ a$usa usa& & $%m-r $%m-r-sa -sa&. &. S%(i S%(i&++ &++aa )a$a' )a$a' )isim )isim$ul $ulka& ka& a(wa a(wa "ika "ika $%rusa(aa& Kimia 3arma #a&+ m%&%ra$ka& sis'%m s is'%m 'ra)isi-&al %lum m%&%ra$ka& JIT 6 %rali( )%&+a& m%&%ra$ka& sis'%m JIT / maka %isi%&si ia#a $r-)uksi aka& r%la'i l%i( 'i&++i )ia&)i&+ka& )ia&)i&+ka& )%&+a& 'i)ak )i'%ra$ka&&#a )i'%ra$ka&&#a JIT . Kar%&a )alam JIT s%+ala ak'i7i'as #a&+ 'i)ak m%m%rika& &ilai 'ama( nonvalue added activity 6 a+i $r-)uk )ia&++a$ s%a+ai $%m-r-sa& #a&+ (arus )i(ila&+ka&)i%limi&asi. )i(ila&+ka&)i%limi&as i. Dari $%ma$ara& '%rs%u'/ maka )a$a' )irumuska& (i$-'%sis s%a+ai %riku' H1 : Terda erdapa patt perb perbed edaa aan n anta antara ra tida tidak k mene menera rapk pkan an dan menerapkan Just In Time '%r(a)a$ %isi%&si ia#a $r-)uksi ,9 T%r)a$a' !%&+aru( )ari $%&%ra$a& sis'%m Just In Time Time '%r(a)a$ %isi%&si ia#a $r-)uksi
Me*4"e Peneli*i!n
M%'-)% M%'-)% #a&+ #a&+ )i$%r+u )i$%r+u&aka &aka& & )alam )alam $%&%li' $%&%li'ia& ia& i&i a)ala( a)ala( )%&+a& )%&+a& m%&++u& m%&++u&aka& aka& m%'-)% m%'-)% $%&%li' $%&%li'ia& ia& )%skri$' )%skri$'i i a&ali'i a&ali'iss )%&+a& )%&+a& $%&)%ka $%&)%ka'a& 'a& s'u)i s'u)i kasus. kasus. M%'-)% M%'-)% $%&%li'ia& )%skri$'i a&ali'is #ai'u m%'-)% $%&%li'ia& )%&+a& ara m%&+um$ulka& )a'a4)a'a s%suai )%&+a& #a&+ s%%&ar&#a k%mu)ia& )a'a4)a'a '%rs%u' )isusu&/ )i-la( )a& )ia&alisis )ia&alisis u&'uk )a$a' m%m%rika& m%m%rika& +amara& +amara& m%&+%&ai masala( #a&+ a)aF. Su+i#-&-/ 9001056. O&e'!si4n!lis!si 6!'i!7el
O$%rasi-&alisasi 7aria%l #ai'u k%+ia'a& m%&+uraika& 7aria%l m%&"a)i s%"umla( 7aria%l -$%rasi-&al i&)ika'-r6 #a&+ la&+su&+ m%&u&"ukka& $a)a (al4(al #a&+ )iama'i a'au )iukur. S%suai )%&+a& "u)ul #a&+ )i$ili( #ai'u G!%&%ra$a& Sis'%m '%r(a)a$ Eisi%& Eisi%&si si 2ia#a 2ia#a !r-)ukF !r-)ukF// maka maka 7aria%l 7aria%l )alam )alam Just In Time Time (JIT) '%r(a)a$ $%&%li'ia& i&i a)ala( s%a+ai %riku' 1. Varia%l H16 )iar'ik )iar'ika& a& s%a+ai s%a+ai %isi%&s %isi%&sii ia#a ia#a $r-)uksi $r-)uksi #a&+ #a&+ m%&u&"uk m%&u&"uka& a& s%lisi( a&'ara a&++ara& ia#a $r-)uksi )%&+a& r%alisasi ia#a $r-)uksi "ika 'i)ak m%&%ra$ka& JIT / )%&+a& ukura& ru$ia( )a& skala rasi-. 1. Varia%l H96 )iar'ik )iar'ika& a& s%a+ai s%a+ai %isi%&s %isi%&sii ia#a ia#a $r-)uksi $r-)uksi #a&+ #a&+ m%ru$ak m%ru$aka& a& s%lisi( a&'ara a&++ara& ia#a $r-)uksi )%&+a& r%alisasi ia#a $r-)uksi "ika m%&%ra$ka& JIT . 9. Varia%l ria%l B6 )iar'i )iar'ika& ka& s%a+ai s%a+ai s%lisi( s%lisi()%l' )%l'aa a&'ara %isi%& %isi%&si si ia#a ia#a $r-)uksi $r-)uksi "ika 'i)ak m%&%ra$ka& JIT )a& %isi%&si "ika m%&%ra$ka& JIT . +enis D!*! "!n P'4se"u' Pen#u/&ul!n Pen#u/&ul!n D!*! A)a$u& "%&is )a'a #a&+ )i+u&aka& )alam $%&#usu&a& skri$si i&i a)ala( 1. Da'a !rim%r Da'a $rim%r )ikum$ulka& m%&++u&aka& m%'-)% -s%r7asi. Os%r7asi a)ala( '%k&ik $%&+um$ula& )a'a )%&+a& m%&+a)aka& m%&+a)aka& $%&+ama'a& la&+su&+ )i l-kasi $%&%li'ia&. S%lai& i'u/ $%&ulis m%&++u&aka& m%'-)% wawa&ara u&'uk m%&+(im$u& )a'a )ari $ara $%+awai. 9. Da'a Da'a S%ku S%ku&) &)%r %r Da'a s%ku&)%r s%ku&)%r )ikum$u )ikum$ulka& lka& )%&+a& m%&++u&aka m%&++u&aka& & library library researc research h/ #ai'u '%k& '%k&ik ik $%&+ $%&+um um$u $ula la& & )a'a )a'a #a&+ #a&+ )ila )ilaku kuka ka& & )%&+ )%&+a& a& ara ara m%m m%ma aaa )a& )a& m%m$%la"ari %ra+ai li'%ra'ur u&'uk m%l%&+ka$i )a& m%&)uku&+ )a'a #a&+ )iu'u(ka& )alam $%&%li'ia&.
S%)a&+ka& $r-s%)ur $%&+um$ula& )a'a #a&+ )ilakuka&/ #ai'u 1. !%&% !%&%li li'i 'ia& a& La$a La$a&+ &+a& a& Field Field Research6 A)a$u& %&'uk $%&%li'ia&&#a #ai'u 4 Os% Os%r7 r7as asii s%a s%ara ra la&+ la&+su su&+ &+ $a)a $a)a -"% -"%k k $%&% $%&%li li'i 'ia& a& )%&+ )%&+a& a& 'u"u 'u"ua& a& u&'u u&'uk k m%m$%r-l%( )a'a4)a'a $rim%r #a&+ %rsum%r $a)a )-kum%&4)-kum%& s%r'a a'a'a& $%rusa(aa& u&'uk m%m$%r-l%( )a'a a'as k%a)aa& s%%&ar&#a. )a'a4)a )a'a4)a'a 'a '%rs%u' '%rs%u' )ia&'ar )ia&'ara&# a&#aa a)ala( a)ala( $r-s%)ur $r-s%)ur #a&+ #a&+ %rlaku %rlaku )ia+ia )ia+ia& & $r-)uksi/ )a'a ia#a $r-)uk $%rusa(aa&/ )a& )a'a lai& #a&+ m%&)uku&+ $%&#usu&a& skri$si skri$s i i&i.
4
*awa&ara intervie6 #ai'u #ai'u m%lakuk m%lakuka& a& 'a&#a 'a&#a "awa "awa la&+su& la&+su&+ + )%&+a& )%&+a& $i(ak #a&+ '%rkai' $a)a $a) a -"%k #a&+ )i'%li'i 4 D-ku D-kum% m%&' &'as asii ai aik k #a&+ #a&+ su)a su)a( ( '%rs '%rs%) %)ia ia mau$ mau$u& u& #a&+ #a&+ m%la m%lalu luii $r-s $r-s%s %s $%&%lusura& )a(ulu6/ m%m$%la"ari )a& m%&+a&alisa )-kum%&4)-kum%& mau$u& a'a'a&4a'a'a& $%rusa(aa& #a&+ %r(uu&+a& )%&+a& )a'a #a&+ )i'%li'i. 9. S'u)i 'u)i K%$u K%$us' s'ak akaa aa& & !ibrary !ibrary Research6 Bai'u '%k&ik $%&+um$ula& )a'a u&'uk m%m$%r-l%( )a'a4)a'a s%ku&)%r +u&a m%&)uku&+ )a'a4)a'a $rim%r #a&+ )i$%r-l%( s%lama m%lakuka& $%&%li'ia&. Da'a4)a Da'a4)a'a 'a s%ku&)%r s%ku&)%r i&i )i$%r-l% )i$%r-l%( ( )%&+a& )%&+a& ara ara m%m$%la m%m$%la"ari "ari )a& m%&+ka" m%&+ka"ii $%rmasala(a& )alam uku/ )ik'a'/ )-kum%&4)-kum%&/ k%r'as k%r"a )a& a(a& aaa& lai&&#a #a&+ %rkai'a& )%&+a& $%&%li'ia& )a& $%&%&'ua& '%-ri4'%-ri #a&+ %r(uu&+a& )%&+a& i)a&+ $%&%li'ia&&#a. An!lisis D!*! "!n Pe/7!h!s!n
U&'uk m%&+a&alisis )a'a #a&+ )i$%r-l%( )alam ra&+ka $%&+u"ia& (i$-'%sis/ )a'a '%rs%u' )i-la( '%rl%i( )a(ulu k%mu)ia& )ia&alisis )ia&alisis )%&+a& $%&)%ka'a& $%&)%ka'a& kua&'i'a'i kua&'i'a'i )%&+a& )%&+a& m%&++u& m%&++u&aka& aka& m%'-)% m%'-)% s'a'is' s'a'is'ik ik '4'%s'/ '4'%s'/ #a&+ )i+u&aka )i+u&aka& & u&'uk u&'uk m%&+u"i m%&+u"i k-m$ara k-m $arasi si a&'ara a&'ara %isi%& %isi%&si si ia#a ia#a $r-)uksi $r-)uksi "ika 'i)ak 'i)ak m%&%ra$ m%&%ra$ka& ka& JIT H16 )a& %isi%&si ia#a $r-)uksi "ika m%&%ra$ka& JIT H96/ s%r'a m-)%l r%+r%si s%)%r(a&a #a&+ )i+u&aka& u&'uk m%&+%'a(ui $%&+aru( a&'ara $%&%ra$a& $%&%ra$a& "us' i& 'im% H6 )a& %isi%&si ia#a $r-)uksi B6. 2%r)asarka& (asil $%&%li'a& #a&+ )ilakuka& )i $%rusa(aa& Kimia 3arma " )i$%r-l%( ri&ia& m%&+%&ai %sar&#a a&++ara& ia#a $r-)uksi )a& r%alisasi ia#a $r-)uksi $%rusa(aa& s%lama s%$ulu( ula&/ #ai'u )ari ula& N-7%m%r 9011 sam$ai A+us'us A+us'us 9019. 9019. S%)a&+k S%)a&+ka& a& %isi%& %isi%&si si ia#a ia#a $r-)uksi $r-)uksi )i $%rusa(a $%rusa(aa& a& )ilakuka )ilakuka& & )%&+a& )%&+a& ara ara m%ma&) m%ma&)i&+k i&+ka& a& a&++ara a&++ara& & ia#a ia#a $r-)uksi $r-)uksi )%&+a& )%&+a& r%alisas r%alisasii ia#a ia#a $r-)uksi $%rusa(aa&. S%ara umum ia#a $r-)uksi )i $%rusa(aa& Kimia 3arma )ik%l-m$-ka& m%&"a)i a. 2ia#a 2ia#a Ma'%rial Ma'%rial2a(a 2a(a& & 2aku/ 2aku/ #ai'u ia#a #a&+ m%ru$aka& m%ru$aka& $%makaia& $%makaia& a(a& aku )alam sa'u $%ri-)%/ #a&+ m%&aku$ (ar+a a(a& aku i'u s%&)iri/ )ari s%"ak s%"ak $%m $%m%l %lia& ia&// u&'uk u&'uk m%m$ m%m$r-) r-)uk uksi si s%"um s%"umla( la( $r-)uk $r-)uk "a)i. "a)i. 2ia# 2ia#aa #a&+ #a&+ )i$%r(i'u&+ka& s%a+ai ia#a a(a& aku )alam $%rusa(aa& M409 #andicraf $anufacture a)ala( #ai'u 2ia#a !%m%sa&a&/ $%m%lia& a(a& aku/ -&+k-s a&+ku' masuk/ )a& ia#a $%&#im$a&a&. a. 2ia#a T%&a+ T%&a+aa K%r"a La&+su&+/ La&+su&+/ #ai'u #ai'u %sar&#a u$a( #a&+ #a&+ (arus )ia#ar )ia#ar k%$a)a '%&a+a k%r"a #a&+ '%rlia' la&+su&+ )alam k%+ia'a& $r-)uksi s%suai )%&+a& a&#ak $r-)uk #a&+ )i(asilka&/ s%$%r'i u$a( assembling / $%&+%a'a&/ $-'-&+ kai&/ kai&/ lami&a' lami&a'i&+/ i&+/ &il%$/ &il%$/ $asa&+ $asa&+ list / &#am &#amu& u&+/ +/ "ai' "ai' a)a& a)a&// "ai' "ai' handle/ "ai' 7%lr-w/ )a& u$a( %& . . 2ia#a 'verh 'verhead ead !arik/ #ai'u ia#a4ia#a #a&+ 'i)ak )a$a' s%ara la&+su&+ )i%a&ka& k%$a)a sua'u $r-)uk. 2ia#a 'verhead !arik $a)a $%rusa(aa& M4 09 #andicraf $anufacture '%r)iri )ari ia#a '%&a+a k%r"a 'i)ak la&+su&+/ ia#a a(a& $%ma&'u/ reor ia#aa $%&#u $%&#usu' su'a& a& )a& lis'r lis'rik/ ik/ s%r'a s%r'a ia# ia#aa reor cost cost / ia# overhead $arik lai&&#a.
U&'uk m%&+%'a(ui %isi%&si ia#a $r-)uksi !T. Kimia 3arma "ika m%&++u&aka& Just in Time/ )ilakuka& r%k-&s'ruksi '%r(a)a$ r%alisasi ia#a $r-)uksi $%rusa(aa&. Jika $%rusa(aa& m%&%ra$ka& Just In Time Time/ maka s%suai )%&+a& $ri&si$ JIT a(wa 'i)ak 'i)ak a)a $%rs%)iaa $%rs%)iaa& & )alam )alam sis'%m sis'%m JIT (ero Inventory) )a& ia#a #a&+ 'i)ak m%m%ri m%m%rika& ka& &ilai &ilai 'ama( 'ama( a+i $r-)uk $r-)uk aka& )i(ila& )i(ila&+ka& +ka&)i% )i%lim limi&as i&asi/ i/ kar%&a kar%&a )ia&++a$ s%a+ai $%m-r-sa&. Dalam (al i&i ia#a $r-)uksi #a&+ )i%limi&asi )ia&'ara&#a 2ia#a !%m%sa&a&/ 2ia#a !%&#im$a&a& )a& Reor &ost. !%ra&)i&+a& %isi%&si ia#a $r-)uksi a&'ara 'i)ak m%&%ra$ka& )a& JIT )i $%rusa(aa& )a$a' )ili(a' $a)a 'a%l %riku'
m%&%ra$ka&
Tabel 1 Perbandingan Efsiensi Biaya Produksi 2ula&
Eisi%&si 2ia#a !r-)uksi Ti)ak M%&%ra$ka& M%&%ra$ka& JIT Jika M%&%ra$ka& M%&%ra$ka& JIT
D%l'a Eisi%&si
N-7411 N-7411 D%s411 Ja&419 3%419
R$ R$ R$ R$
5.9<.<<5 5.5?:.:00 :.9.090 5.<50.<0
R$ R$ R$ R$
.:.910 .:.150 .0?.590 .?.0:0
R$ R$ R$ R$
<.9< .9<. .5 5 <.99 .99. .50 50 <.<5 .<5.5 .500 00 <.:1 .:1.< .<10 10
Mar419 A$r419
R$ R$ R$ R$ R$ R$
<.:>.<0 5.>.:5
.095.>5 >.::.10
5.05.?<0
.55<.><0
9.?00.>0
?.911.1:0
<.0.?::
.5:<.<>:
5.0?.>:5
R$ R$ R$ R$ R$ R$
>.:1.:
R$ R$ R$ R$ R$ R$
<.59 .59.: .:95 95 <.:0 .:0.< .<95 95 <.:>? .:>?.< .<00 00 <.?10 .?10.9 .950 50 <.<5 .<5. .50 50 <.: .:.> .>0< 0<
%.931.%%:
R&
;2.%%3.;3
R&
3%.:12.3;;
M%i419 Ju&419
Jul419 A+us'419 8
R&
Dari (asil $%r(i'u&+a& )i a'as '%rli(a' a(wa %isi%&si ia#a $r-)uksi $%rusa(aa& "ika "ika 'i)ak 'i)ak m%&%r m%&%ra$k a$ka& a& JIT 6 l%i( l%i( k%il k%il )ia&)i& )ia&)i&+ka& +ka& )%&+a& )%&+a& %isi%& %isi%&si si ia#a ia#a $r-)uksi "ika m%&%ra$ka& m%&% ra$ka& JIT . I&i %rar'i )%&+a& m%&%ra$ka& Just In Time (JIT)" $%rusa(aa& )a$a' m%&i&+ka'ka& m%&i&+ ka'ka& %isi%&si ia#a $r-)uksi $ r-)uksi s%lama s %lama 10 ula& '%rs%u' '%rs %u' s%%sar s%%sar R$ <:.>19. <:.>19.< < s%lisi s%lisi( ( "umla( "umla( %isi%& %isi%&si si ia#a ia#a $r-)uksi $r-)uksi )%&+a& JIT )a& Ta&$a &$a JIT 6 )ia )ia&) &)i& i&+k +ka& a& )%&+ )%&+a& a& 'i)a 'i)ak k m%&% m%&%ra ra$k $ka& a& Just In Time. ,al i&i i&i Time. ,al )is%ak )is%aka& a& -l%( -l%( '%r%li '%r%limi&a mi&asi&# si&#aa ia#a4ia ia#a4ia#a #a $r-)uksi $r-)uksi )alam )alam $%rusa(a $%rusa(aa& a& #a&+ #a&+ )ia&++a$ s%a+ai $%m-r-sa&. *.*es*
$a)a saa' $%&+-la(a& )a'a/ )ia&)i&+ka& a&'ara %isi%&si ia#a $r-)uksi $%rusa(aa&'i)ak m%&%ra$ka& JIT H16 )a& )a& %is %isi% i%&s &sii ia# ia#aa $r-) $r-)uk uksi si "ika "ika m%&%ra$ka& JIT H96. ,asil u"i '4'%s' )a$a' )ili(a' $a)a 'a%l Tabel 2 Paired Samples Statistics M%a& !air 1
N
S'). D% D%7ia'i a'i-&
S'). Er Err-r M% M%a&
Ti)ak M%&%ra ka& JIT
: 5 < 1: : >0
10
1 0> 9 9 : 9 9
<: < 0: 9 <:
M%&%ra$ka& JIT
9::<
10
10:>0?/1<1
<<1::/155
Sumber : Pengolahan SPSS versi 20
Tabel 3 Paired Samples Correlations C-rr%la'i-&
N
!air 1
Ti)ak M%&%ra$ka& JIT
10
M%&%ra$ka& JIT
Si+.
/>
/0 0 0
U&'uk ra'a4ra'a %isi%&si ia#a $r-)uksi "ika 'i)ak m%&%ra$ka& Just In Time #ai'u s%%sa s%%sarr :5 :5<1: <1::/ :/>0 >0 )%&+a )%&+a& & "umla "umla( ( )a'a )a'a 10 $%ri$%ri-)% )%ul ula&/ a&/ sim$ sim$a&+ a&+a& a& aku aku s%%sar 10>99/:99 )a& std error mean <:<0:/9<:. S%m%&'ara i'u u&'uk ra'a4 ra'a %isi%&si ia#a ia#a $r-)uksi "ika m%&%ra$ka& Just In Time 9::<0?/1<1 )a& s') %rr-r m%a& m%a& <<1::/ <<1::/155. 155. Da& k-r%lasi k-r%lasi #a&+ )i)a$a' )i)a$a' a)ala( a)ala( 0/> 0/> )%&+a& )%&+a& si+&iikasi 0/000/ (al i&i m%&u&"uka& '%r"a)i (uu&+a& #a&+ uku$ kua' a&'ara %isi%&si %isi%&si ia#a $r-)uksi a&'ara 'i)ak m%&%ra$ka& )a& m%&%ra$ka& Just In Time Time (JIT). Tabel 4 Paired Samples Test !air%) Di%r%&%s M%a&
'
)
Si+.
S').
S'). Err-r
>5 C-&i)%&% I&'%r7al -
94
D%7ia'i-&
M%a&
'(% Di%r%&%
'ail%)6
L-w%r
U
%r
Ti)ak !air 1
M%&%ra$ka& JIT 4
4<:>19</00
1<>?/<5?
5?:1
4
4<
4?1/?
M%&%ra$ka& JIT
Dari (asil $%r(i'u&+a& S!SS 7 90 )ik%'a(ui &ilai ' (i'u&+ a)ala( s%%sar 4?1/? )a& )a& si+&i si+&ii ikas kasii 0/000. 0/000. S%m% S%m%&'a &'ara ra i'u i'u s%la& s%la&"u' "u'&# &#aa m%&a m%&ari ri ' 'a%l 'a%l $a)a $a)a 'a% 'a%ll )is'riusi )%&+a& 'i&+ka' si+&iikasi 0/059 0/095 u"i )ua sisi6 )%&+a& )%ra"a' k%asa(a& )6 &41 a'au 1041>/ )a& (asil #a&+ )i$%r-l%( u&'uk ' 'a%l a)ala( s%%sar s%%sar 9/9?9. Dari $%r(i'u&+a $%r(i'u&+a& & )i a'as a'as )i)a$a' )i)a$a' 4' (i'u&+ (i'u&+ 4' 'a%l 'a%l 4?1/? 4?1/? 4 9/9?96 )a& si+&iikasi 0/05 0/000 0/056/ maka %r)asarka& $%ra&)i&+a& '%rs%u' ,- )i'-lak/ "a)i )a$a' )isim$ulka& a(wa '%r)a$a' $%r%)aa& %isi%&si ia#a $r-)uksi "ika 'i)ak m%&%ra$ka& )a& m%&%ra$ka& Just In Time )i !T. Kimia 3arma M4"el Re#'esi
U&'uk U&'uk m%&+% m%&+%'a 'a(ui (ui s%%ra s%%ra$a $a %sar %sar $%&+ar $%&+aru( u( $%&%r $%&%ra$a a$a& & JIT '%r(a)a$ %isi%&si ia#a $r-)uksi/ $r- )uksi/ $%&ulis $%&u lis m%&++u&aka& m%&++u&ak a& a&alisis a&alis is r%+r%si r%+r% si li&i%r s%)%r(a&a. 2%riku' i&i a)ala a)ala( ( )a'a )a'a %isi %isi%&s %&sii ia#a ia#a $r-)uk $r-)uksi si "ika "ika mene menera rap pan an Just Just In Time )a& )%l'a %isi%&si !T. Kimia 3arma $%ri-)% ula& N-7%m%r 9011 sam$ai )%&+a& ula& A+us'us 9019
>
/000
T!7el 9 Data efsiensi Biaya Produksi jika Menerapkan JIT dan delta efsiensi Eisi%&si 2ia#a !r-)uksi Jika M%&%ra$ka& JIT
2ula&
D%l'a Eisi%&si
N-7411 N-7411
R$
.:.910 .:.910
R$
<.9<.5 <.9<.5
D%s411
R$
.:.150
R$
<.99.50
Ja&419 3%419
R$ R$
.0?.590 .?.0:0
R$ R$
<.<5.500 <.:1.<10
Mar419
R$
.095.>5
R$
<.59.:95
A$r419
R$
>.::.10
R$
<.:0.<95
M%i419 Ju&419
R$ R$
.55<.><0 ?.911.1:0
R$ R$
<.:>?.<00 <.?10.950
Jul419 A+us'419
R$ R$ R$
.5:<.<>: >.:1.:
R$ R$
<.<5.50 <.:.>0<
!a)a !a)a saa' $%&+-la(a& $%&+-la(a& )a'a/ )a'a/ )ir%+r%s )ir%+r%sika& ika& 7aria%l 7aria%l $%&%ra$a& $%&%ra$a& JIT / #ai'u %isi%&si "ika m%&%ra$ka& JIT s%a+ai 7aria%l H '%r(a)a$ %isi%&si ia#a $r-)uksi/ #ai'u )%l'a %isi%&si s%a+ai 7aria%l B. ,asil r%+r%si )a$a' )ili(a' $a)a 'a%l Tabel a
Variables Variables Entered/Removed M-)%l
1
Varial%s
Varial%s
M%'(-)
E&'%r%)
R%m-7%)
. E&'%r
!%&%ra$a& JIT
a. Dependent Variable: Variable: Efisiensi Biaya Produksi b. All requested requested variables variables entered.
Tabel ! Model Summary M-)%l
1
R Suar%
R
a
/1>
A)"us'%) R
S'). Err-r - '(%
Suar%
Es'ima'%
/0 <>
4/01
15:>>/>1?
a. Predictors: (Constant) Penerapan !"#
Tabel " a
ANOVA M-)%l
Sum - Suar%s R%+r%ssi-&
1
)
M%a& Suar%
111:5505
1
111:5505
R%si)ual
9591515?/5<>
D
<::1091>:/0?
T-'al
9?:9<<?9>/?00
>
a. Dependent Variable: Variable: Efisiensi Biaya Produksi a. Predictors: (Constant) Penerapan !"#
3 /<9:
Si+.
/55
Tabel # a
Coefficients M-)%l
U&s'a&)ar)i@%) C-%ii%&'s
S'a&)ar)i@%)
'
Si+.
/?>
C-%ii%&'s 2 C-&s'a&'
S'). Err-r
2%'a
<?>?/10?
:>:?1/>9<
4/0<:
/05>
1
!%&%ra a& JIT
4/1>
4/5?>
/000 /5D5
a. Dependent Variable: Variable: Efisiensi Biaya Produksi
M%&uru' (asil $%r(i'u&+a& r%+r%si li&i%r s%)%r(a&a )%&+a& m%&++u&aka& m%&++u&aka& $r-+ram S!SS 7%rsi 90 lam$ira& 96 )i$%r-l%( $%rsamaa& r%+r%si s%a+ai %riku' B <?>?/10? = 0/1> H. Dari $%rsamaa& r%+r%si '%rs%u' )a$a' )iar'ika& a(wa &ilai k-%isi%& 7aria%l H $%&%ra$a& Just In Time Time6 s%%sar = 0/1> m%&u&"uka& (uu&+a& &%+a'i/ )%&+a& ka'a lai& a$aila %isi%&si ia#a )%&+a& m%&%ra$ka& Just In Time Time %r'ama( 1 sa'u6 ru$ia(/ maka )%l'a %isi%&si ia#a $r-)uksi aka& 'uru& 0/1>. S%)a&+ka& u&'uk &ilai rHB 'i&+ka' 'i&+ka' k%%ra'a& (uu&+a& HB6 0/1>. ,al i&i m%&u&"ukka& a(wa 'i&+ka' k%%ra'a& (uu&+a& #a&+ )is%aka& -l%( $%&%ra$a& sis'%m Just In Time Time '%r(a)a$ %isi%&si ia#a $r-)uksi a)ala( s%%sar 0/1> a'au 1>/ . Nilai '%rs%u' %ra)a )ia&'ara 0/00 = 0/1>> #a&+ )a$a' )ili(a' $a)a 'a%l <.9 a III/ )ima&a a&+ka '%rs%u' m%&u&"ukka& '%r"a)i&#a k-r%lasi 9 #a&+ sa&+a' r%&)a(. K-%isi%& )%'%rmi&asi rBH6 0/0<> %rar'i a(wa 7ariai 7ariaili'a li'ass )ari 7aria%l 7aria%l B Eisi Eisi%&si %&si ia#a ia#a $r-)uksi $r-)uksi66 )a$a' )a$a' )i$%&+ar )i$%&+aru(i u(i -l%( 7aria%l H $%&%ra$a& Just In Time Time6 (al i&i m%&u&"uka& a(wa '%r)a$a' $%&+aru( a&'ara $%&%ra$a& Just in Time '%r(a)a$ %isi%&si ia#a $r-)uksi. S%)a&+ka& ak'-r r%si)u s%%sar 0/>?1 a'au >?/1 #a&+ )i)u+a )ari ak'-r lai& #a&+ 'i)ak )i'%li'i $%&ulis #a&+ )a$a' m%m$%&+aru(i )alam %isi%&si ia#a $r-)uksi $%rusa(aa&/ s%$%r'i ia#a $r-)uksi 222/ 2TKL/ )a& 2O!6/ (ar+a a(a&/ ka$asi'as $r-s%s $r-)uksi/ m%'-)% k%r"a #a&+ 'i)ak m%m%&u(i s'a&)ar/ $%r%&a&aa& ia#a #a&+ uruk/ )ll. Dari Dari a&ali a&alisis sis (asil (asil $%r(i' $%r(i'u&+ u&+a& a& r%+r% r%+r%si si li&%a li&%arr s%)%r( s%)%r(a&a a&a )i a'as/ a'as/ maka maka )a$a' )a$a' )ika' )ika'aka aka& & a(wa a(wa '%r)a '%r)a$a' $a' $%&+ar $%&+aru( u( a&'ara a&'ara $%&%ra $%&%ra$a $a& & just in time '%r(a)a$ %isi%&si ia#a $r-)uksi s%%sar 0/0<> a'au . Da& u&'uk m%&+ukur 'i&+ka' si+&iika& )ari k-%isi%& 7aria%l )%$%&)%& '%r(a)a$ 7aria%l i&)%$%&)%& )a$a' )ilakuka& )%&+a& m%ma&)i&+ka& &ilai ' (i'u&+ s%%sar 40/5?> )%&+a& ' 'a%l s%%sar 9/101 s%r'a 'ara si+&iika& 6 s%%sar 5/ maka '(i'u&+ l%i( k%il )ari ''a%l/ 'a%l/ ar'i&#a $%&%ra$a& sis'%m just in time %r$%&+aru( 'i)ak si+&iika& '%r(a)a$ %is %isi% i%&s &sii ia# ia#aa $r-) $r-)uk uksi si $%ru $%rusa sa(a (aa& a&.. S%la S%lai& i& i'u i'u isa isa "u+a "u+a m%li m%li(a (a'' 'i&+ 'i&+ka ka'' si+&iika&si $a)a k-l-m si+ s%%sar 0/55. D%&+a& m%&+amil 'ara si+&iika& 0/05 maka $%&+aru( '%rs%u' 'i)ak si+&iika&/ )ika'aka& 'i)ak si+&iika& kar%&a &ilai si+&iika&si #a&+ )i$%r-l%( )ari (asil $%r(i'u&+a& s%%sar 0/55 l%i( %sar )ari 'ara si+&iika& #a&+ )i'%'a$ka& #ai'u 0/05. 2%r)asarka& (asil a&alisis )a& $%ma(asa& )a$a' )ika'aka& a(wa ,- (i$-'%sis &-l6 )i'-lak )i'-lak a'au a'au ,a (i$-'%s (i$-'%sis is al'%r&a al'%r&a'i 'i66 )i'%rim )i'%rima/ a/ )%&+a& )%&+a& ka'a ka'a lai& '%r)a$a '%r)a$a'' $%&+aru( a&'ara $%&%ra$a& $ %&%ra$a& sis'%m just in time '%r(a)a$ %isi%&si ia#a $r-)uksi/
m%ski m%ski$u& $u& m%&ur m%&uru' u' $%&+u" $%&+u"ia ia& & (i$-' (i$-'%si %siss $%&+a $%&+aru( ru( '%rs% '%rs%u' u' 'i)ak 'i)ak si+&i si+&iika ika&. &. K%mu&+ki&a& K%mu&+ki&a& $%&#%a $%&+aru( #a&+ )i'imulka&&#a )i'imulka&&#a )isi&i 'i)ak si+&iika& si+&iika& #ai'u kar%&a ia#a #a&+ )i%limi&asi )ari ia#a $r-)uksi $%rusa(aa& 'i)ak %sar/ )a& k%mu&+ki&a& a(wa %isi%&si ia#a $r-)uksi $a)a $%rusa(aa& 'i)ak (a&#a 'i)ak (a&#a )i$%&+aru(i -l%( $%&%ra$a& just in time sa"a/ 'a$i "u+a ak'-r lai& #a&+ )a$a' )a$a' m%m$%&+ m%m$%&+aru( aru(ii )alam )alam %isi%& %isi%&si si ia#a ia#a $r-)uksi $r-)uksi $%rusa(a $%rusa(aa&/ a&/ s%$%r'i s%$%r'i ia#a ia#a $r-)uksi 222/ 2TKL/ )a& 2O!6/ (ar+a a(a&/ ka$asi'as $r-s%s $r-)uksi/ m%'-)% k%r"a #a&+ 'i)ak m%m%&u(i s'a&)ar/ $%r%&a&aa& ia#a #a&+ uruk/ )ll. Ke'!n#-! Pe/i-i'!n Pen#!'uh Pene'!&!n +us* In Ti/e Te'h!"!& Eisiensi Bi!5! P'4"u-si
!%rusa( !%rusa(aa& aa& ma&uak' ma&uak'ur ur a)ala( a)ala( $%rusa(a $%rusa(aa& a& #a&+ #a&+ ak'i7i'a ak'i7i'as&# s&#aa m%&+ua m%&+ua( ( a(a& a(a& aku )a& a(a& $%&-l-&+ m%&"a)i sua'u ara&+ "a)i #a&+ aka& )i"ual k%$a)a k-&sum k-& sum%&. %&. U&'uk U&'uk )a$a' )a$a' m%la m%laksa ksa&a &aka& ka& ak'i7 ak'i7i' i'as as $r-)uk $r-)uksi si $a)a $a)a $%rusa $%rusa(aa (aa& & ma&uak ma&uak'ur 'ur maka maka )iu'u(k )iu'u(ka& a& ia#a. ia#a. 2ia#a 2ia#a #a&+ #a&+ a)a kai'a&&# kai'a&&#aa )%&+a& )%&+a& sua'u sua'u $r-)uk maka )i&amaka& ia#a $r-)uksi. 2ia#a 2ia#a $r-)uks $r-)uksii m%ru$ak m%ru$aka& a& a+ia& a+ia& '%r$%&'i '%r$%&'i&+ &+ )alam )alam $%rusa(a $%rusa(aa& a& ma&uak ma&uak'ur 'ur kar%&a ia#a $r-)uksi m%ru$aka& a+ia& #a&+ $ali&+ %sar )ari s%"umla( ia#a #a&+ )ik%luarka& -l%( sua'u $%rusa(aa&. 2ia#a $r-)uksi isa m%&"a)i s%maki& 'i&+ 'i&++i +i "ika "ika $%&+ $%&+%l %l-l -laa aa& & $r-) $r-)uk uksi si &#a &#a 'i)a 'i)ak k %is %isi% i%& & )a& )a& %%k %%k'i 'i. . U&'u U&'uk k i'u i'u $%rusa(aa& )i'u&'u' )i'u&'u ' u&'uk m%mi&imalisir $%m-r-sa& $%m-r- sa& )alam $r-s%s $r-)uksi. $r-) uksi. U&'uk m%&+ura&+i $%m-r-sa& maka $%rlu )i'%ra$ka&&#a m%'-)% Jus' I& Tim% )alam sis'%m $r-)uksi. 3il-s-i JIT i&i )a$a' )i'%ra$aka& $a)a s%mua as$%k is&is '%rmasuk '%rmasuk $r-)uksi $r-)uksi ,%&r# ,%&r# SimamSimam-ra/ ra/9019 9019 1006. 1006. 2a+i 2a+i $%rusa(a $%rusa(aa& a& #a&+ #a&+ i&+i& i&+i& m%m$%rm%m$%r-l%( l%( )a& m%m$%r' m%m$%r'a(a& a(a&ka& ka& k%u&'u&+ k%u&'u&+a& a& k-m k-m$%'i $%'i'i 'i (arus (arus m%lakuk m%lakuka& a& $%&i&+ka'a& %isi%&si/ kuali'as )a& $r-)uk'ii'as&#a. ,a&s%&/ M-w%& )alam uku&#a GMa&a+%m%&' A-u&'i&+F m%&+%mukaka& m%&+%mukak a& a(wa GJIT (as 'w- s'ra'%+i -"%'i7%s '- i&r%as% $r-i's a&) '- im$r-7% a irm’s -m$%'i'i7% $-si'i-&. T(%s% 'w- -"%'i7%s ar% a(i%7%) # -&'r-lli&+ -s's %&ali&+ %''%r $ri% -m$%'i'i-& a&) i&r%a i&r%as%) s%) $r-i's $r-i's6F. 6F. Maksu) Maksu) )ari )ari $%r&#a' $%r&#a'aa& aa& '%rs%u '%rs%u'' a)ala( a)ala( $%rusa(a $%rusa(aa& a& )a$a' m%&i&+ka'ka& laa&#a )%&+a& ara $%&+%&)alia& ia#a )a& m%lalui m%lalui k-m k-m$%'i $%'isi si (ar+a/ (ar+a/ s%la&"u' s%la&"u'&#a &#a u&'uk u&'uk m%m$%r m%m$%raik aikii $-sisi $-sisi %rsai& %rsai&+ + $%rusa(aa& )a$a' )ilakuka& )%&+a& ara m%&i&+ka'ka& ki&%r"a $%&+irima&/ )a& m%&i&+ka'ka& kuali'as. !%&+%&)alia& ia#a $r-)uksi m%ru$aka& (al #a&+ sa&+a' $%&'i&+ u&'uk )ilakuka&/ )alam )alam $%&+%& $%&+%&)al )alia ia& & i&i i&i ma&a" ma&a"%r %r )a$a' )a$a' m%&il m%&ilai ai la$-r la$-ra& a& ia#a ia#a $r-)uk $r-)uksi si )a& m%ma&)i&+ka&&#a )%&+a& r%&a&a #a&+ su)a( )isusu& s%%lum&#a a&++ara& ia#a $r-)uksi6. $ r-)uksi6. Jika ia#a ia #a $r-)uksi $r-) uksi ak'ual ak'u al l%i( r%&)a( )ari ia#a $r-)uksi #a&+ )ir%&a&aka& maka )a$a' )ika'aka& ia#a $r-)uksi '%rs%u' su)a( %isi%&. Jika $%rusa(aa& mam$u m%&+%&)alika& ia#a $r-)uksi )%&+a& aik )a& ia#a $r-)uksi '%rs%u' '%la( %isi%& maka $%rusa(aa& mam$u m%&a$ai laa #a&+ maksimal. Diu'u( Diu'u(ka& ka& ara u&'uk u&'uk )a$a' )a$a' m%ma&a m%ma&aa'ka a'ka& & sum sum%r %r )a#a )a#a #a&+ #a&+ m%&#%l m%&#%luru(/ uru(/ s%(i %(i&++a &++a %i %isi%&si %&si ia ia#a )a$ )a$a' m%&i&+ &i&+ka ka''. T%-ri -ri $%&+(u &+(uu u&+ &+ #a&+ a&+ m%&+(uu&+ka& $%&%ra$a& Jus' I& Tim% )%&+a& %isi%&si ia#a $r-)uksi #a&+ )ik%mukaka& -l%( ,%&r# Simam-ra 9019 >>6 s%a+ai %riku' GSis'%m $%rs%)iaa& JIT Jus' I& Tim%6 m%ma&'u ma&a"%r u&'uk m%&++u&'i&+
ia#a/ m%&i&+ka'ka& %isi%&si/ % isi%&si/ )a& m%m$%rluas k%luara&F. k%lua ra&F. M%&uru' Armila Kris&a *ari&)ra&i 900? <14<96 s%a+ai %riku' GK%%r( GK%%r(asi asila& la& im$l%m im$l%m%&'a %&'asi si JIT )i %%ra$a %%ra$a $%rusa(a $%rusa(aa& a& m%mawa m%mawa $%raika $%raika& & s%ara si+&iika& s%$%r'i kuali'as #a&+ l%i( aik/ m%&i&+ka'ka& $r-)uk'i7i'as/ m%&+ura&+i m%&+ura&+i '%&++a&+ wak'u/ m%&+ura&+i s%a+ia& %sar $%rs%)iaa&/ m%&+ura&+i wak' wak'u u $%rs $%rsia ia$a $a& & s%' s%'u$ u$6/ 6/ m%&u m%&uru ru&k &ka& a& ia# ia#aa $r-) $r-)uk uksi si )a& )a& m%&i m%&i&+ &+ka ka'k 'ka& a& $r-)uksi.F
M%&uru' ,%&r# Simam-ra 9019 10?6 s%a+ai %riku' G!a)a wak'u $%rusa(aa& m%&%ra$ka& JIT/ ia#a '%&a+a k%r"a la&+su&+ %rkura&+ s%ara s%ara si+&ii si+&iika&. ka&. L%i( L%i( la&"u'/ la&"u'/ kar%&a kar%&a '%&a+a '%&a+a k%r"a k%r"a la&+su&+ la&+su&+ m%&"a)i m%&"a)i '%rla'i( '%rla'i( )alam %ra&%ka u&+si/ 'i&+ka' ia#a '%&a+a k%r"a& la&+su&+ %&)%ru&+ s'ail 'a'kala $r-)uksi %rluk'uasi.F
Dalam $%&"%lasa& '%rs%u' m%&#a'aka& a(wa )%&+a& a)a&#a sis'%m JIT )a$a' m%m m%ma& a&'u 'u m%&+ m%&+ur ura& a&+i +i ia# ia#aa #a&+ a&+ %rk %rkai ai'a 'a& & )%&+ )%&+a& a& ia# ia#aa $r-) $r-)uk uksi si )a& )a& m%&i&+ka'ka& %isi%&si. ,al i&i )i)uku&+ $ula -l%( $%r&#a'aa& )ari Ra(a#u 90056 s%a+ai %riku' GJus' I& Tim% m%ru$aka& sala( sa'u k-&s%$ #a&+ m%&)uku&+ ma&a"%m%& ia#a u&'uk m%&+a&'isi$asi $%rua(a& #a&+ '%r"a)i )i li&+ku&+a& i&)us'ri s%a+ai akia' k%ma"ua& '%k&-l-+i )a& -'-ma'isasi. Dalam k-&s%$ JIT )ilakuka& %limi&asi ia#a m%lalui %limi&asi "umla( $%rs%)iaa& $%rs%)iaa& 06. Elimi& Elimi&asi asi "umla( "umla( $%rs%)ia $%rs%)iaa& a& i&i s%ara s%ara -'-ma'is -'-ma'is m%&+(il m%&+(ila&+k a&+ka& a& ia#a ia#a $%&#im$a&a& )a& 'ra&s$-r'asi s%r'a s%kali+us m%&+akia'ka& $%&uru&a& 'i&+ka' '-l%ra&si '%r(a)a$ k%sala(a& $r-)uk.F U&'u U&'uk k )a$a )a$a'' m%&+% %&+%'a 'a(u (uii %sa %sarr %is %isi% i%&s &sii ia# ia#aa $r-) $r-)uk uksi si// #ai'u ai'u )%&+ )%&+a& a& m%ma&)i&+ka& a&++ara& ia#a $r-)uksi )a& r%alisasi ia#a $r-)uksi. Jika &ilai %isi%&si #a&+ $-si'i )a& m%&i&+ka' s%'ia$ 'a(u&&#a/ maka )a$a' )isim$ulka& a(wa $%&%ra$a& Jus' I& Tim% )a$a' m%&i&+ka'ka& %isi%&si ia#a $r-)uksi. !%r&#a'aa& '%rs%u' )i)uku&+ $ula -l%( (asil $%&%li'ia& )ari Ra(a#u 90056 #a&+ m%&# m%&#a'a a'aka ka& & a(wa a(wa G3ak' G3ak'-r -r $%m%l $%m%lia ia&/ &/ $r-)uk $r-)uksi si// $%&+ir $%&+irim ima& a& a(a& a(a& aku/ aku/ $%&+irima& ara&+ "a)i )a& li&+ku&+a& JIT s%ara simul'a& %r$%&+aru( si+&iika& '%r(a)a$ %%k'i7i'as )a& %isi%&si ia#a $r-)uksi.F
Pen#!'uh Pene'!&!n +us* In Ti/e Te'h!"!& Ee-*i(i*!s P'4"u-si
!%rusa(aa& m%m$u&#ai 'u"ua& m%m$%r-l%( laa #a&+ maksimal )%&+a& ia#a #a&+ #a&+ s%mi&im s%mi&imal al mu& mu&+ki& +ki&.. U&'uk U&'uk i'u/ )alam )alam $%rusa(a $%rusa(aa& a& ma&uak ma&uak'ur 'ur// ma&a"%m%& ma&a"%m%& $%rlu m%&+%l-la ia#a $r-)uksi&#a )%&+a& aik s%(i&++a 'i)ak '%r"a)i $%m-r-sa& #a&+ 'i)ak $%rlu )a& ia#a $r-)uksi )a$a' )i$%r+u&aka& )%&+a& %%k'i %%k'i.. E%k'i E%k'i7i'a 7i'ass $r-)uksi $r-)uksi m%ru$aka m%ru$aka& & sua'u sua'u k%+ia'a k%+ia'a& & #a&+ #a&+ )ilakuka )ilakuka& & u&'uk u&'uk m%&a$ai m%&a$ai 'u"ua& -r+a&isasi )%&+a& m%mi&imalka& m%mi&imalka& $%&#im$a&+a& $%&#im$a&+a& ia#a $r-)uksi #a&+ '%r"a)i/ aik s%lisi( ia#a a(a& aku/ s%lisi( ia#a '%&a+a k%r"a/ mau$u& s%lisi( ia#a -7%r(%a) $arik. E%k'i7i'as $r-)uksi "u+a m%ru$aka& k%s%suaia& kua&'i'as $r-)uk #a&+ )i(asilka& )%&+a& a&++ara&/ kuali'as $r-)uk #a&+ s%suai )%&+a& 'ar+%' kuali'as/ )a& k%'%$a'a& wak'u $r-)uksi. Su$ri#-&-/ 9000
E%k' E%k'i7i i7i'a 'ass $r-)uk $r-)uksi si "u+a "u+a m%&# m%&#a&+ a&+ku' ku' k%s%s k%s%suai uaia& a& kua&' kua&'i' i'as as $r-)uk $r-)uksi si #a&+ #a&+ )i(asilka& )i(asilka& )%&+a& ia#a #a&+ )ik%luarka& u&'uk m%m$r-)uksi m%m$r-)uksi s%"umla( kua&'i'as '%rs%u'. I)% )asar Jus' I& Tim% a)ala( %r$r-)uksi (a&#a saa' a)a $%rmi&'aa& $ull s#s'%m6 )ari $%la&++a&. Ja)i/ )%&+a& ka'a lai& JIT (a&#a %r$r-)uksi s%sua'u #a&+ )imi&'a -l%( $%la&++a&/ saa' )imi&'a )a& s%"umla( #a&+ )imi&'a -l%( $%la&++a&. T%-ri $%&+(uu&+ #a&+ m%&+(uu&+ka& $%&%ra$a& Jus' I& Tim% Tim% )%&+a& %%k'i7i'as ia#a $r-)uksi m%&uru' ,%&r# Simam-ra 9019 106 s%a+ai %riku' GTu"ua& li&+ku&+a& JIT a)ala( u&'uk m%mas'ika& a(wa s%'ia$ s'asiu& k%r"a m%&+(asilka& )a& m%&+irimka& u&sur4u&sur #a&+ '%$a' k% s'asiu& k%r"a %riku'&#a $a)a kua&'i'as ku a&'i'as #a&+ '%$a' )a& )a & $a)a wak'u #a&+ '%$a'F. Dari Dari $%&#a'aa $%&#a'aa& & '%rs%u '%rs%u'' )a$a' )a$a' )i"%las )i"%laska& ka& a(wa a(wa )%&+a& )%&+a& )i'%ra$ )i'%ra$ka&& ka&&#a #a Jus' I& Tim% maka s%'ia$ s'asiu& k%r"a (a&#a aka& m%&+(asilka& u&sur #a&+ '%$a' )%&+a& kua&'i'as kua&'i'as #a&+ '%$a' )a& i&i aka& '%rus %r"ala& (i&++a s'asiu& k%r"a #a&+ '%rak(ir. '%rak(ir. Dari s'asiu& k%r"a #a&+ '%rak(ir i&i aka& m%&+(asilka& $r-)uk )%&+a& kua&'i'as #a&+ #a&+ '%$a' '%$a' s%sua s%suaii )%&+a& )%&+a& 'u"ua 'u"ua& & #a&+ #a&+ '%la '%la( ( )i'%' )i'%'a$k a$ka& a& s%%l s%%lum um&# &#aa )%&+a )%&+a& & a&++ara& #a&+ '%la( )i'%&'uka&. T%-ri %-ri $%&+(uu $%&+(uu&+ &+ s%la&"u' s%la&"u'&#a &#a #a&+ #a&+ m%&+(u m%&+(uu&+a u&+a& & $%&%ra$a $%&%ra$a& & Jus' I& Tim% Tim% )%&+a& %%k'i7i'as ia#a $r-)uksi m%&uru' Armila Kris&a *ari&)ra&i 900?<16 a)ala( s%a+ai %riku' GJus' I& Tim% a)ala( sua'u ara $r-)uksi $%rusa(aa& #a&+ m%m$r-)uksi sua'u $r-)uk/ (a&#a "ika )i$%rluka& )a& (a&#a )alam kua&'i'as #a&+ )imi&'a $%la&++a&.F Jika kua&'i' kua&'i'as as $r-)uk $r-)uk #a&+ #a&+ )i(asilk )i(asilka& a& '%la( '%la( s%suai s%suai )%&+a& )%&+a& r%&a&a r%&a&a kua&'i' kua&'i'as as $r-)uk #a&+ '%la( )i'%'a$ka& s%%lum&#a )a& '%la( s%suai )%&+a& a&++ara& #a&+ )i'%'a$ka& u&'uk m%m$r-)uksi s%"umla( $r-)uk/ maka )a$a' )ika'aka& a(wa $%&%ra$a& Jus' I& Tim% Tim% %r$%&+aru( '%r(a)a$ %%k'i7i'as $r-)uksi. !%r&#a'aa& '%rs%u' )i)uku&+ -l%( (asil $%&%li'ia& )ari Ra(a#u 90056 s%a+ai %riku' G!a)a sisi lai& JIT m%ru$aka& k-&s%$ il-s-i $%raika& '%rus m%&%rus )%&+a& ara m%m$r-)uksi -u'$u' #a&+ )i$%rluka&/ $a)a wak'u #a&+ )iu'u(ka& -l%( $%la&++a& )alam "umla( s%suai k%u'u(a& $%la&++a&/ $a)a 'a(a$ s%'ia$ $r-s%s )alam sis'%m $r-)uksi/ )%&+a& ara #a&+ $ali&+ %k-&-mis a'au $ali&+ %isi%&.F K%sim$ula& )ari (asil $%&%li'ia& '%rs%u' a)ala( GLi&+ku&+a& JIT %r$%&+aru( s%ara )-mi&a& '%r(a)a$ %%k'i7i'as )a& %isi%&si ia#a $r-)uksiF. Dari uraia& )i a'as )a$a' )iamil sua'u k%sim$ula& )alam $%&%li'ia& i&i )alam %&'uk $ara)i+ma $%&%li'ia& $%& %li'ia& #a&+ )irumuska& s%a+ai %riku'
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2%r)asa 2%r)asarka& rka& (asil (asil $%&%li' $%&%li'ia& ia& )a& $%ma(a $%ma(asa& sa& #a&+ #a&+ '%la( '%la( )iuraik )iuraika& a& $a)a a s%%lum s%%lum&#a &#a m%&+%& m%&+%&ai ai $%&%ra$a $%&%ra$a& & sis'%m sis'%m Just in time '%r(a)a$ %isi%&si ia#a $r-)uksi )i !T. Kimia Kimia 3arma u&'uk ula& N-7%m%r 9011 sam$ai )%&+a& A+us'us 9019/ maka )a$a' )i'arik sim$ula& s%a+ai %riku' 1. 2a(w 2a(waa '%r"a '%r"a)i )i %isi% %isi%&si &si ia#a ia#a $r-)uks $r-)uksii )i !T. !T. Kimia Kimia 3arma 3arma $a)a $a)a $%ri$%ri-)% )% ula& N-7%m%r 9011 sam$ai )%&+a& ula& A+us'us 9019. Dima&a $a)a s%$ulu( $%ri-)%ula& '%rs%u' '%r"a)i $%&i&+ka'a& )a& $%&uru&a& %isi%&si. 9. 2a(wa (wa )%&+a& &+a& m% m%&%r &%ra$ka $ka& just in time/ %isi%&si ia#a $r-)uksi $a)a !T. Kimia 3arma l%i( 'i&++i )ia&)i&+ka& )%&+a& 'i)ak m%&%ra$ka& just in time. ,al ,al i&i i&i )ika )ikar% r%&a &aka ka& & a)a& a)a&# #a %lim %limi& i&as asii ia# ia#aa $r-) $r-)uk uksi si s%$% s%$%r' r'ii ia# ia#aa $%m%sa&a&/ $%&#im$a&a&/ )a& ia#a $%&+%r"aa& k%mali $r-)uk aa' *reject. *reject. <. 2a(w 2a(waa '%r) '%r)a$ a$a' a' $%r $%r%) %)aa aa& & #a&+ #a&+ si+& si+&i iik ika& a& a&'a a&'ara ra 'i)a 'i)ak k m%&% m%&%ra ra$k $ka& a& )a& )a& m%&% m%&%ra ra$k $ka& a& sis' sis'%m %m Just In Time Time $a)a !T. Kimia 3arma. ,al '%rs%u' m%&u m%&u&" &"uk uka& a& a(w a(waa a)a& a)a&#a #a $%r $%r%) %)aa aa& & a&'a a&'ara ra 'i)a 'i)ak k m%&% m%&%ra ra$k $ka& a& )a& )a& m%&%ra$ka& m%&%ra$ka& sis'%m Just In time '%r(a)a$ %isi%&si ia#a $r-)uksi $%rusa(aa&/ $%rusa(aa&/ )ima&a )ima&a %isi%&s %isi%&sii ia#a ia#a $r-)uks $r-)uksii $%rusa(a $%rusa(aa& a& "ika m%&%ra$ka& m%&%ra$ka& Just In time l%i( 'i&++i )ia&)i&+ka& )ia&)i&+ka& )%&+a& "ika $%rusa(aa& 'i)ak m%&%ra$ka& just in time. :. 2a(w 2a(waa '%r)a '%r)a$a $a'' $%&+ $%&+ar aru( u( a&'ar a&'araa $%&%r $%&%ra$ a$a& a& sis' sis'%m %m Just In Time Time '%r(a)a$ %isi%&si ia#a $r-)uksi $%rusa(aa&/ m%ski$u& m%&uru' $%&+u"ia& (i$-'%sis $%&+aru( '%rs%u' 'i)ak si+&iika&. K%mu&+ki&a& $%&#%a $%&+aru( #a&+ )i'imulka&&#a )isi&i 'i)ak si+&iika& #ai'u kar%&a ia#a #a&+ )i%limi&asi )ari ia#a $r-)uksi $%rusa(aa& 'i)ak %sar/ )a& k%mu&+ki&a& a(wa )alam m%&%ra$ka& sis'%m just in time 'i)ak (a&#a )i$%&+aru(i -l%( %isi%&si ia#a $r-)uksi sa"a/ 'a$i "u+a ak'-r lai& #a&+ )a$a' m%m$%&+aru(i )alam $%&%ra$a& just in time. S%a+ai S%a+ai a(a& a(a& masuka& masuka& %r)asar %r)asarka& ka& (asil (asil $%&%li' $%&%li'ia& ia& )a& $%ma(a $%ma(asa& sa& maka maka )i$%r-l%( sara& s%a+ai %riku' 1. 2a+i 2a+i !%r !%rus usa( a(aa aa& & Disara&ka& k%$a)a $i(ak $%rusa(aa& u&'uk m%&%ra$ka& sis'%m Just In Time Time )ala )alam m k%+i k%+ia' a'a& a& $r-) $r-)uk uksi si&# &#a/ a/ kar% kar%&a &a )%&+ )%&+a& a& m%&% m%&%ra ra$k $ka& a& sis' sis'%m %m i&i i&i $%rusa(aa& aka& )a$a' m%&a$ai %isi%&si #a&+ l%i( 'i&++i )ia&)i&+ka& )%&+a& )%&+a& "ika "ika $%rus $%rusa( a(aa& aa& 'i)ak 'i)ak m%&%r m%&%ra$ a$ka& ka& sis'%m sis'%m Just In Time ,al i&i i&i Time. ,al )ikar%&a a(wa ia#a4ia#a #a&+ 'i)ak m%m%rika& m%m%rika& &ilai 'ama( $a)a $r-)uk
aka& aka& )i%l )i%lim imi& i&as asi i)i )i(i (ila la&+ &+ka ka& & kar% kar%&a &a )ia& )ia&++ ++a$ a$ s%a s%a+a +aii sua' sua'u u %&' %&'uk uk $%m-r-sa& #a&+ m%ru+ika&. m%ru+ik a&. 9. 2a+i 2a+i !%&% !%&%li li'i 'i Lai& Lai& Disara&ka& a+i $%&%li'i lai& #a&+ aka& m%&%li'i )%&+a& -"%k )a& 7aria%l #a&+ sama u&'uk l%i( m%&+%ma&+ka& 7aria%l lai& #a&+ m%m$%&+aru(i '%r(a)a$ $%&)a$a'a& asli )a%ra( s%(i&++a )a$a' )ilakuka& s'u)i a&)i&+.
D!*!' Pus*!-!
%bdullah& Thamrin' 200(' Manajemen Produksi dan Industri Kecil' Kecil' )akarta: Pusat Pusat Penerbitan Penerbitan *niversitas Terbuka %ssau %s sauri& ri& So$+an' So$+an' 2000' 2000' Manajeme Manajemen n Produksi Produksi dan Operasi, Operasi, Edisi keempat. )akarta: keempat. )akarta: ,PEE ,PEE *niversetas -ndonesia' -ndonesia' 2l-(%r/ 2l-(%r/ J. E)war)/ E)war)/ C(%&/ ,. Ku&+ )a& Li&/ *. T(-mas. T(-mas. Di'%r"%ma(ka& Di'%r"%ma(ka& -l%( A. Sus'# Sus'# Am marr arria ia&i. &i. 900 9000. 0. $anajemen biaya" buu I . Jakar'a Jakar'a Sal%m Sal%maa Em$a'
.hrist .hristina ina&& Ellen' Ellen' /kk' 2002' 2002' Anggaran Perusahaan' Perusahaan' )akarta: PT ramedia Pustaka *tama asper & in3ent' 2002' Manajemen Bisnis Total dalam Era lo!alisasi' lo!alisasi' C%'aka& K%)ua. Jakar'a !T ram%)ia !us'aka U'ama ,a&s%&/ M-w%&. Di'%r"%ma(ka& -l%( D%wi 3i'riasari/ M. Si. Da& D%&# A. Kwar#. 900?. +untansi $anajemen. 2uku 2uku 9/ E) E)isi isi / B-+#aka +#akar' r'a a Sal% Sal%m maa Em$a'
' /iter+emahkan /iter+emahkan oleh %n33ela %' Herma4an' Herma4an' 2001' Manajemen Manajemen Bia"a, Bia"a, Akuntansi Akuntansi dan Pengendali Pengendalian an&& Buku 2& Edisi Pertama' !ogyakarta: Salemba Empat Her+anto & Edi' 2005' Manajemen Operasi, Edisi Ketiga' Ketiga' )akarta: PT rasindo' 6ender Barry& )ay Heier' 2007' Prinsip#pri Prinsip#prinsip nsip Manajemen Manajemen Operas Operasi, i, Edisi Edisi Bahasa Bahasa Indone Indonesia sia,, alih bahasa bahasa 8resno 8resnohadi hadi %riyanto' )akarta: Salemba Empat S3hroeder ' 6oger '2000' Operation management $ contemporar" concepts and cases. Singapore: Singapore: The 93 ra4 Hill .ompany'
7
Simamora& Henry' 2002' Akuntansi 2002' Akuntansi Manajemen Manajemen'' )akarta: Salemba Empat Soemarso S'6' 1' Akuntansi 1' Akuntansi %uatu Pengantar ' )akarta: Salemba Empat Sugian& Syahu' 200;' Kamus Manajemen &Mutu'. PT ramedia Pustaka *tama' Jakar'a Sugiyono' 2011' Metode Penelitian Administrasi' Administrasi' Bandung : . %l$abeta ' 200' %tatistik untuk Penelitian' Penelitian' Bandung' . %l$abeta ' 200<"& Metode Penelitian Kuantitati(, Kualitati( dan ) * +' Bandung: . %l$abeta Tim 6edaksi' 6edaksi' 200<' Kamus Besar Bahasa Indonesia' Indonesia' )akarta: Pusat Bahasa /epartemen Pendidikan =asional >ulian !amid' 1;' Manajemen Produksi dan Operasi' Operasi' !ogyakarta: Ekonisa %rianti& -rma /4i' 200' Analisis Per!andingan Bia"a Persediaan Bahan Baku +engan +engan Menggu Menggunak nakan an Metode Metode Econom Economic ic Order Order ualit ualit" " &EO' dan Metode Just In Time &JIT'. Skripsi ?akultas Ekonomi *niversitas *niversitas Sili4angi tidak di publikasikan" publikasikan"
8arroni3a& !enny' 200;' Implementasi Just In Time s"stem dalam )angka )angka Mening Meningkat katkan kan E-sien E-siensi si Bia"a Bia"a Produk Produksi. si. Publikasi *niversitas 8risten 8rida @a3ana 444'ukrida'3om" =ingr =ingrum um&& Setyo Setyo Esti' Esti' 2010' 2010' Analisis Implementasi Just In Time Terha erhada dap p Peni Pening ngka kata tan n Prod Produk ukti tii ita tas s Peru Perusa saha haan an /0 /01 1 ' Publi Pu blika kasi si *niver *niversit sitas as Pembang embanguna unan n =asion =asional al A Aete eteran ran )a4a Timur Timur Su4and Su4andi& i& -mam -mam'' 2011' 2011' Pengaruh %istem Just In Time Terhadap E-si E-sien ensi si Bia" Bia"a a Prod Produk uksi si'' Pu Publik blikasi asi *niversit *niversitas as Pendidik endidikan an -ndonesia 6epository *P-"
