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Implementasi Activity Based Management dalam Meningkatkan Efisiensi Biaya Pelayanan Rawat Inap di RS X Kabupaten Pamekasan Prasetyo, Seto Wahyu; Bayangkara, Ida Bagus Ketut; Riyadi, Slamet
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.6944

Abstract

One of the strategies to survive in business competition is to control operational costs. The activity-based management method emerged as an appropriate activity management approach in making decisions related to cost reduction. With the various types of services provided, RS X Pamekasan Regency needs to make cost efficiency through reducing non-value-added activities. This study aims to analyse cost efficiency using the activity-based management method to obtain accurate cost information, so as to identify and reduce inefficient activities, and provide recommendations for cost efficiency policies. The methodology used is qualitative with a case study approach, using data collection techniques through documentation, interviews, and observations. Analysis of cost efficiency calculations using activity-based management. The research findings revealed that the implementation of activity-based management successfully identified activities that need to be maintained because they provide added value, as well as activities that do not add value. However, RS X Pamekasan Regency has not been able to implement activity based management optimally due to the limited resources it has.
Penerapan Lean Six Sigma untuk Meningkatkan Kualitas Layanan dalam Proses Rantai Pasoka di PT.X Setiyawan, Mochamad Bagus; Prasetyo, Seto Wahyu; Mujanah, Siti; Fianto, Achmad Yanu Alif
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i4.6183

Abstract

                The manufacturing sector in Indonesia, particularly in the automotive cable and component industry, is facing significant challenges, as reflected in the declining Purchasing Manager’s Index (PMI), indicating a contraction in production activities. To remain competitive, managing production process quality becomes essential, especially in improving supply chain performance. This study examines the application of Six Sigma in the copper busbar production process at PT. X, focusing on reducing supply chain costs through enhanced process quality management and waste reduction. Using the DMAIC approach (Define, Measure, Analyze, Improve, Control), this research analyzes copper busbar production data, including defect rates and associated costs before and after improvements. The results show that Six Sigma implementation successfully reduced defect rates, particularly scratch defects, from 7.32% to 0.01%. Additionally, this improvement contributed to a reduction in supply chain costs, with total savings amounting to IDR 3,421,168,671, covering reductions in manufacturing, administration, warehouse, and capital costs. These findings demonstrate that Six Sigma can significantly enhance efficiency and effectiveness in copper busbar production, while positively impacting overall supply chain costs. The study also recommends further research to more thoroughly explore distribution and installation costs in the supply chain context.
Implementasi Activity Based Management dalam Meningkatkan Efisiensi Biaya Pelayanan Rawat Inap di RS X Kabupaten Pamekasan Prasetyo, Seto Wahyu; Bayangkara, Ida Bagus Ketut; Riyadi, Slamet
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.6944

Abstract

One of the strategies to survive in business competition is to control operational costs. The activity-based management method emerged as an appropriate activity management approach in making decisions related to cost reduction. With the various types of services provided, RS X Pamekasan Regency needs to make cost efficiency through reducing non-value-added activities. This study aims to analyse cost efficiency using the activity-based management method to obtain accurate cost information, so as to identify and reduce inefficient activities, and provide recommendations for cost efficiency policies. The methodology used is qualitative with a case study approach, using data collection techniques through documentation, interviews, and observations. Analysis of cost efficiency calculations using activity-based management. The research findings revealed that the implementation of activity-based management successfully identified activities that need to be maintained because they provide added value, as well as activities that do not add value. However, RS X Pamekasan Regency has not been able to implement activity based management optimally due to the limited resources it has.