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Journal : Serat Acitya

REKAYASA SIKLUS PENERIMAAN KAS STUDI KASUS PADA RUMAH SAKIT SWASTA DI SEMARANG Jaluanto Jaluanto
Serat Acitya Vol 2, No 2 (2013): Juli - Pengembangan Sumber Daya Alam, Manusia dan Sosial
Publisher : FEB UNTAG Semarang

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Abstract

The purpose of this study is to analyze, to know the advantages and disadvantages of cash collection system in private hospitals in Semarang based on accounting information systems are still running during this time, then reengineered to improve cash collection cycle. Data collection techniques in this study were interviews and documentation. Based on the research, known system of patient care Private Hospital in Semarang, which runs up to now too long because the patient is required to repeatedly (and back) to the Administration outpatients, after the patient completed through the process of health care, and this has resulted in process accounting become too long. Accounting information systems, especially in cash collection in the Private Hospital in Semarang, which is too long results in delays in the process of making financial reports to the Board of Directors. To improve cash collection cycle that has been running for this by making a cash collection system design is shorter in pemprosesannya, namely the patient's payment is made after completing all types of health care in the outpatient clinic at the outpatient administration of the Settlement and a statement made ​​by the Administration patients outpatient care. Design of computerized cash collection system using the method of real time to all processes at the transaction of patients at the Polyclinic and the batch method used in the accounting for all patient care data from the Administration outpatients in the process the next day as a step supervision.    The result is expected to be used as a guide in improving the cash collection system that runs so far in the Private Hospital in Semarang.
ANALISIS KUALITAS PRODUK, BIAYA KUALITAS DAN VOLUME PENJUALAN Tyoso, Jaluanto Sunu Punjul; Wiidyaningrum, Dyah
Serat Acitya Vol 1, No 1 (2012): Peradaban Kehidupan Masa Kini
Publisher : FEB UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (87.96 KB) | DOI: 10.56444/sa.v1i1.8

Abstract

ABSTRAKSI Di wilayah Limpung terdapat puluhan perusahaan sejenis yang menghasilkan  produk yang sama dengan target pasar yang tidak hanya di pulau jawa akan tetapi sampai ke pulau-pulau lain di Indonesia bahkan ke luar negeri. Situasi ini menimbulkan persaingan yang ketat antar perusahaan dan saling berlomba untuk menawarkan keunggulan kualitas produknya.Tujuan penelitian ini untuk mengetahui pengaruh signifikan kualitas produk terhadap volume penjualan emping melinjo dan pengaruh signifikan biaya kualitas terhadap volume penjualan emping melinjo.  Sampel yang digunakan dalam penelitian ini adalah jumlah produk emping melinjo UD. HN Putra tahun 2010-2011. Pada periode ini perusahaan telah menjangkau daerah penjualan tidak hanya di pulau Jawa tetapi juga ke luar pulau Sumatra, Bali dan Kalimantan, bahkan ke luar negeri. Selain itu volume penjualan yang dicapai relatif stabil dari tahun-tahun sebelumnya. Pengumpulan data lebih berfokus pada dokumentasi.   Hasil penelitian menunjukkan bahwa Kualitas produk mempunyai pengaruh positif dan signifikan terhadap volume penjualan, sedangkan biaya kualitas mempunyai pengaruh positif tetapi tidak signifikan terhadap volume penjualan. Kualitas produk dan biaya kualitas memberikan kontribusi stimulasi sebesar 99,6% terhadap volume penjualan sedangkan sisanya (100%-99,6%) disumbang oleh variabel – variabel lain yang tidak terungkap dalam penelitian ini. Selain dari pada itu, secara akuntansi, perhitungan biaya kualitas perusahaan belum memisahkan secara tegas pengelompokan tiap-tiap jenis biaya kualitas seperti biaya penilaian, biaya pencegahan, biaya kegagalan internal dan biaya kegagalan eksternal. Kata kunci: Kualitas produk, biaya kualitas, volume penjualan, akuntansi, perusahaan ABSTRACT In the region Limpung there are dozens of similar companies that produce the same product with the target market not only in Java but are to the other islands in Indonesia and even abroad. This situation rises to intense competition among companies vying with each other and to offer superior quality products.   The purpose of this study is to find significant effects on product quality and sales volume melinjo chips significantly influences the quality cost to sales volume melinjo chips.   Samples used in this study is the number of chips melinjo UD. HN Putra products. years 2010-2011. In this period the company has reached out not only the sales area on the island of Java, but also to the outer islands of Sumatra, Bali and Borneo, and even abroad. In addition to the sales volume achieved was relatively stable from previous years. Data collection focused on the documentation.   The results showed that product quality has a positive and significant impact on sales volume, while the cost of quality has a positive but not significant effect on sales volume. Product quality and cost contributes to the quality of stimulation for 99.6% of sales volume while the rest (100% -99.6%) contributed by the variables - variables that are not revealed in this study. Apart from that, the accounting, costing the company the quality of the grouping has not been explicitly separating each type of quality costs such as appraisal costs, prevention costs, internal failure costs and external failure costs. Key words: quality of product, cost of quality, sales volume, accounting, company