ANALISIS EFISIENSI BIAYA BAHAN BAKU DALAM PENERAPAN METODE JIT PADA INDUSTRI UBIN KARYA INDAH DI KARANGASEM PERIODE 2009-2013

Ni Luh Utami Dewi ., Drs. Anjuman Zukhri, M.Pd. ., Dra. Lulup Endah Tripalupi,M.Pd .

Abstract


Penelitian ini bertujuan untuk mengetahui (1) penerapan metode Just In Time (JIT) pada industri ubin Karya Indah, (2) kendala-kendala dalam penerapan metode JIT pada industri ubin Karya Indah, dan (3) tingkat efisiensi biaya bahan baku dalam penerapan metode JIT pada industri ubin Karya Indah periode 2009-2013. Jenis penelitian ini adalah deskriptif dengan pendekatan kuantitatif. Data dikumpulkan dengan metode wawancara dan dokumentasi. Data yang diperoleh dari wawancara dianalisis dengan teknik deskriptif, sedangkan data yang diperoleh dari dokumentasi dianalisis dengan teknik kuantitatif. Hasil penelitian menunjukkan (1) penerapan metode JIT pada industri ubin Karya Indah dilakukan dengan cara memproduksi ubin berdasarkan pesanan dari konsumen, sehingga pembelian bahan baku dilakukan pada saat dibutuhkan untuk memproduksi ubin yang dipesan konsumen dan jumlahnya disesuaikan dengan besarnya pesanan, (2) kendala-kendala dalam penerapan metode just in time, yaitu perusahaan mengeluarkan biaya pemesanan bahan baku yang lebih tinggi karena sering melakukan pembelian bahan baku, perusahaan harus menambah biaya bahan baku dari produk yang rusak dikarenakan perusahaan mengalami kesalahan dan kegagalan dalam pembuatan ubin, dan pemasok tidak tepat waktu saat mengirim bahan baku yang menimbulkan lead time yang tidak memberi nilai tambah, dan (3) tingkat efisiensi biaya bahan baku dalam penerapan metode JIT periode 2009-2013 menunjukkan rasio efisiensi rata-rata sebesar 100%, artinya biaya bahan baku dalam penerapan metode JIT dinilai efisien.
Kata Kunci : efisiensi biaya bahan baku, JIT

This study was aimed to recognize (1) the application of just in time method for “Ubin Karya Indah” industry, (2) the obstacles happened during the implementation of JIT method in “Ubin Karya Indah” industry, and (3) the level cost efficiency used for basic materials on the implementation of JIT method in “Ubin Karya Indah” industry in period 2009-2013. This study was descriptive with qualitative approach. The data was collected through interview and documentation. The result of the interview data was analyzed descriptively, while the documentation data was analyzed quantitatively. The result of the study showed that (1) the implementation of JIT Method in the” Ubin Karya Indah” industry was done through the ubin production based on the consumer’s request. There fore, to supply the basic materials was done if it was needed to produce the ubin for the customer and the quantity was served based on the order, (2) the obstacles was faced during the implementation of JIT such as, the company to pay applicable higher raw material because often make purchases of raw materials the company must add the cost of raw materials of the products are broken because the company has experienced an error and failure in the manufacture of tiles and supplier is not timely when sending raw materials which cause lead times do not add value, and (3) the level of cost efficiency of basic materials for the implementation JIT method period 2009-2013 showed the mean of efficiency ratio was 100%, it means the cost of basic materials used for the implementation of JIT method was indicated efficiency.
keyword : the cost efficiency basic materials, JIT

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DOI: http://dx.doi.org/10.23887/jjpe.v4i1.3090

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