Mizania : Jurnal Ekonomi dan Akuntansi
Vol. 6 No. 1 (2026): Mizania: Jurnal Ekonomi dan Akuntansi

Analisis Biaya Kualitas Dalam Rangka Pengingkatan Produk Aulia Food Kabupaten Banggai

ari, arisanjaya doloan (Unknown)
Resti Riancana (Unknown)



Article Info

Publish Date
31 Mar 2026

Abstract

Quality Cost Analysis to Improve Product Quality at Aulia Food in Banggai Regency. This study aims to analyze quality costs at Aulia Food in Banggai Regency to improve the quality of its chips. Quality costs consist of four main components: prevention costs, appraisal costs, internal failure costs, and external failure costs. The research method used was a descriptive qualitative case study approach. Data were obtained through observation, interviews, and documentation of Aulia Food's production activities. The results indicate that Aulia Food has not systematically defined and categorized quality costs, resulting in suboptimal quality control. Prevention costs constitute the largest component of total quality costs, demonstrating the company's efforts to prevent defective products from occurring in the first place. Furthermore, quality costs have been shown to impact product quality improvement. With better quality cost management, Aulia Food can improve production efficiency, reduce failure costs, and enhance customer satisfaction. This study recommends regular quality cost recording to support more informed decision-making in product quality improvement.

Copyrights © 2026






Journal Info

Abbrev

MIZANIA

Publisher

Subject

Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences

Description

MIZANIA Jurnal Ekonomi Dan Akuntansi is an academic accounting journal published by the Accounting Study Program of the University of Nahdlatul Ulama Indonesia (UNUSIA). It aims to improve the quality of knowledge and facilitate the sharing and dissemination of knowledge related to Economic ...