Total Quality Management Dan Biaya Mutu: Meningkatkan Daya Saing Melalui Kualitas Produk

Authors

  • Ni Luh Putu Anom Pancawati Institut Agama Hindu Negeri Gde Pudja Mataram

DOI:

https://doi.org/10.37329/ganaya.v5i2.1674

Keywords:

TQM, Quality Cost, Product Quality

Abstract

Increasingly competitive business competition demands innovation in the quality of products produced by companies with the aim to fulfill customer satisfaction, one of which is through Total Quality Management (TQM) techniques. The achievement of optimum company performance can be achieved by implementing Total Quality Management (TQM) properly and being able to reduce quality costs in creating quality products. This study aims to identify the relationship between Total Quality Management (TQM) and the cost of quality on product quality using a literature review. The research uses qualitative methods related to the research problem. The results showed that by implementing Total Quality Management (TQM) on an ongoing basis by involving all components of management has a direct relationship to product quality. Product quality is influenced by quality costs which consist of prevention, assessment, internal, and external failure costs. The fewer defective products produced, the higher the allocation of quality costs used by the company to produce quality products, this leads to an increase in orders or customer demand which means it will increase sales and company profits.

 

References

Al Azhar, A. (2010). Peranan Total Quality Manajemen (TQM) Dalam Meningkatkan Daya Saing. PEKBIS (Jurnal Pendidikan Ekonomi Dan Bisnis), 2(01).

Aryani, D., & Rosinta, F. (2011). Pengaruh kualitas layanan terhadap kepuasan pelanggan dalam membentuk loyalitas pelanggan. BISNIS & BIROKRASI: Jurnal Ilmu Administrasi Dan Organisasi, 17(2).

Bon, A. T., & Mustafa, E. M. A. (2013). Impact of total quality management on innovation in service organizations: Literature review and new conceptual framework. Procedia Engineering, 53, 516–529.

Chopra, A., & Garg, D. (2011). Behavior patterns of quality cost categories. The TQM Journal.

Gunawan, B. (2001). Metode Taguchi Sebagai Salah Satu Alternatif Pengendalian Biaya Mutu. Journal of Accounting and Investment, 2(1), 45–55.

Harmelia, H., & Edriani, D. (2019). Analisis Pengaruh Biaya Mutu Terhadap Penjualan Produk (Studi Kasus: Pusat Oleh-Oleh Minang di Kota Padang). Jurnal Ekonomi Dan Bisnis Dharma Andalas, 21(2), 178–187.

Haryani, A. D., Wiratno, A., & Maghfiroh, S. (2015). Total Quality Management (Tqm), Biaya Kualitas Dan Kualitas Produk Serta Implikasinya Terhadap Kinerja Perusahaan Dengan Budaya Kualitas Sebagai Variabel Moderasi. AKUNTABEL, 5(1).

Kaharu, D., & Budiarti, A. (2016). Pengaruh Gaya Hidup, Promosi, Dan Kualitas Produk Terhadap Keputusan Pembelian Pada Cosmic. Jurnal Ilmu Dan Riset Manajemen (JIRM), 5(3).

Kurniawati, M. (2016). Studi Preferensi Penerapan Total Quality Management (TQM) Bagi Efisiensi Biaya Produksi di PT Pabrik Gula Kebon Agung. Parsimonia-Jurnal Ekonomi Dan Bisnis, 2(3), 68–81.

Lores, L., & Siregar, R. (2019). Biaya kualitas, produktivitas dan kualitas produk: Sebuah kajian literatur. Jurnal Akuntansi Dan Bisnis: Jurnal Program Studi Akuntansi, 5(2), 94–101.

Lubis, H. Z. (2016). Pengaruh Total Quality Management Terhadap Kinerja Manajerial Dengan Sistem Pengukuran Kinerj Sebagai Variabel Moderating (Studi Pada Perusahaan Manufaktur di KIM). Jurnal Riset Akuntansi Dan Bisnis, 8(1).

Mowen, H., & Hansen, D. R. (2006). Cost Management: Accounting and Control. Mason: Thomson South Western Inc.

Pignanelli, A., & Csillag, J. (2008). The impact of quality management on profitability: an empirical study. Journal of Operations and Supply Chain Management (JOSCM), 1(1), 66–77.

Pristiyono, P., & Sahputra, R. (2019). Studi Komparatif Tentang Implementasi Total Quality Management Terhadap Kualitas Sumber Daya Manusia Dan Kepemimpinan Sebagai Variable Moderating. Informatika, 7(1), 32–43.

Rosid, A. (2018). Cost of Quality Dalam Manajeman Mutu.

Sandag, N. E., Tinangon, J., & Walandouw, S. K. (2014). Analisis Biaya Kualitas dalam Meningkatkan Profitabilitas Perusahaan pada CV Ake Abadi Manado. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 2(2).

Sutrisno, T. F. C. W. (2019). Relationship between Total Quality Management element, operational performance and organizational performance in food production SMEs. Jurnal Aplikasi Manajemen, 17(2), 285–294.

Sweis, R., Obeidat, B., & Kanaan, R. K. (2019). Reviewing the literature on total quality management and organizational performance. Journal of Business & Management (COES&RJ-JBM), 7(3), 192–215.

Winarno, S. H. (2015). Analisis Pengaruh Biaya Kualitas Terhadap Tingkat Keuntungan Perusahaan (Studi Kasus Pada CV. Meranti Manunggal Furniture). Moneter-Jurnal Akuntansi Dan Keuangan, 2(2).

Wulandari, N. (2018). Analisis Analisis Mutu Dan Biaya Mutu (Studi Pada PT Aseli Dagadu Djokdja). Accounting and Business Information Systems Journal, 7(3).

Zairi, M., & Youssef, M. A. (1995). Quality function deployment: a main pillar for successful total quality management and product development. International Journal of Quality & Reliability Management.

Downloads

Published

02-06-2022

How to Cite

Anom Pancawati, N. L. P. (2022). Total Quality Management Dan Biaya Mutu: Meningkatkan Daya Saing Melalui Kualitas Produk . Ganaya : Jurnal Ilmu Sosial Dan Humaniora, 5(2), 185–194. https://doi.org/10.37329/ganaya.v5i2.1674

Issue

Section

Articles