Deep Quality Cost Report Analysis Defective Product Control

Case Study of Maesan Bondowoso Black Crow Cigarette Company

Authors

  • Khoirul Liza Umamah Muhammadiyah University of Jember
  • Norita Citra Yulinartati Muhammadiyah University of Jember
  • Moh Halim Muhammadiyah University of Jember

DOI:

https://doi.org/10.58812/wsaf.v2i02.1105

Keywords:

Quality Costs, Defective Product

Abstract

The importance of quality costs for cigarette companies is to find out the extent to which the quality control system implemented by the company functions, if the lower the quality costs indicate the better the products produced by the cigarette company. The research uses a qualitative descriptive analysis method. Descriptive analysis was used to describe the variables in the research, while qualitative analysis was carried out to produce findings in the form of descriptions of research subjects and objects based on facts in field data obtained in research at the Maesan Bondowoso Black Crow Cigarette Company. based on research results, the Black Crow Cigarette Company, located in Pakuniran Village, Maesan District, Bondowoso Regency, East Java, was founded in 2004 by Mr. Nawar H. Wasıl. Basically, the company has implemented costs related to product quality, but the company has not specifically identified and categorized them. Therefore, the company should pay attention to costs that constitute quality and group these costs based on their classification.

References

N. F. Jamil, . Y., and A. Maharani, “Analisis Biaya Mutu dalam Pengendalian Produk Cacat,” Int. J. Soc. Sci. Bus., vol. 3, no. 4, 2019, doi: 10.23887/ijssb.v3i4.21666.

M. I. S. Sihombing and S. Sumartini, “Pengaruh Pengendalian Kualitas Bahan Baku dan Pengendalian Kualitas Proses Produksi terhadap Kuantitas Produk Cacat dan Dampaknya pada Biaya Kualitas (Cost of Quality),” J. Ilmu Manaj. Dan Bisnis, vol. 8, no. 2, p. 42, 2017, doi: 10.17509/jimb.v8i2.12665.

K. Wahyuningtias, “Pengaruh Biaya Kualitas Terhadap Produk Rusak Pada Cv. Ake Abadi,” J. Ris. Ekon. Manajemen, Bisnis dan Akunt., vol. 1, no. 3, pp. 321–330, 2013.

F. I. Saputri, dkk, “Perhitungan harga pokok produk dan penerapan cost plus pricing method dalam rangka penerapan harga jual pempek dos,” Soc. J. Pengabdi. Masy., vol. 1, no. 1, 2022, doi: 10.55824/jpm.v1i1.21.

A. Andrea, “Evaluasi Rencana Menjual Kapulaga Dalam Varian Bubuk Pada Cv. Kapulogo Jaya Mandiri Di Magelang,” pp. 53–54, 2018.

M. M. Dr. I Made Adnyana, S.E., Buku Akuntansi Manajemen. 2016.

I. Onata and Mukaram, “Pengaruh Kualitas Pelayanan Terhadap Kepuasan Konsumen,” Appl. Bus. Adm. J., vol. 2, no. 2, pp. 1–9, 2023, doi: 10.62201/abaj.v2i2.49.

M. Mulyadi, “Riset desain dalam metodologi penelitian,” J. Stud. Komun. Dan Media, vol. 16, no. 1, pp. 71–80, 2012.

Downloads

Published

2024-07-31

How to Cite

Umamah, K. L., Yulinartati, N. C., & Halim, M. (2024). Deep Quality Cost Report Analysis Defective Product Control: Case Study of Maesan Bondowoso Black Crow Cigarette Company. West Science Accounting and Finance, 2(02), 268–274. https://doi.org/10.58812/wsaf.v2i02.1105