PENGARUH PERENCANAAN BIAYA TRANSPORTASI DALAM PENYUSUNAN ANGGARAN DAN PENGENDALIAN TERHADAP PENETAPAN EFISIENSI TARIF MINIMUM ANTARA GUDANG PENGIRIM DAN GUDANG PENERIMA PADA KEGIATAN ANGKUTAN REGIONAL BERAS DI DOLOG-JABAR
Abstract
ABSTRAK
Dennis Rydarto Tambunan: Penelitian ini bertujuan untuk mengetahui pengaruh perencanaan biaya transportasi dalam penyusunan anggaran dan pengendalian terhadap penetapan efisiensi tarif minimum antara gudang pengirim dan gudang penerima pada kegiatan angkutan regional beras di Dolog-Jabar. Perencanaan dalam penelitian ini meliputi perencanaan pengadaan persediaan beras, distribusi dan penyimpanan, catatan administrasi dan perhitungan. Selain itu, tujuan berikut adalah untuk mengetahui pengaruh perencanaan biaya transportasi terhadap sistem pengendalian intern persediaan, dan selanjutnya untuk mengetahui pengaruh sistem pengendalian intern persediaan (dalam hal ini sistem pengendalian intern persediaan adalah sebagai variabel penengah atau intervening variable) terhadap penetapan efisiensi tarif minimum. Efisiensi tarif minimum diukur agar dapat menjadi bahan pertimbangan bagi manajemen DOLOG-Jabar. Pengukuran efektivitas dan efisiensi dalam penelitian ini didasarkan pada pertimbangan antara anggaran biaya dengan realisasinya. Penggunaan realisasi ini dilakukan dengan menggunakan metode transportasi “Vogel Approximation Method”, untuk melihat seberapa besar efisiensi yang mungkin dicapai kalau metode ini diterapkan.
Data dikumpulkan melalui studi dokumentasi serta membagikan kuesioner kepada kepala-kepala departemen dalam hal ini disebut manajer unit (Ka-Sie). Analisis data dilakukan dengan menggunakan analisis skor dan analisis jalur. Kuesioner yang digunakan didasarkan pada kuesioner yang dikembangkan oleh Roy A. Lindberg dan Theodore Chon, sedangkan struktur yang digunakan untuk analisis jalur didasarkan pada struktur yang dikembangkan oleh Ria R. Ariawati dan Harun Al Rasyid.
Hasil penelitian menunjukkan bahwa perencanaan biaya transportasi dalam penganggaran secara bersama-sama berpengaruh positif terhadap sistem pengendalian intern persediaan dengan koefisien jalur sebagai berikut : PY1X1=0.001010712; PY1X2=0.095176407; PY1X3=0.511393824, dan koefisien determinasi (R2) sebesar R2 Y1(X1,X2,X3)=0,31722743 atau 31.72%. Sistem pengendalian intern persediaan berpengaruh positif terhadap efektivitas dan efisiensi penetapan tarif minimum dengan koefisien jalur sebagai berikut: PY2Y1 = RY2Y1 = 0.041907, dan koefisien determinasi (R2) adalah R2Y2(Y1)=0.0017562 atau 0.17562%.
Adapun rata-rata efektivitas dan efisiensi yang dicapai Dolog-Jabar selama periode 1997-1998 yaitu 0.93 atau 93%
ABSTRACT
Dennis Rydarto Tambunan : The Influence Of Planning Transportation's Cost In The Making And Controlling Of The Budget Toward Fulfillment The Efficiency Of Minimum Rate Between Sender's Warehouse And Receiver's Warehouse On The Activity Of Rice's Regional Freight In DOLOG-Jabar, under advisorship of of Prof. Hj Ria Ratna Ariawati, and H. Moch. Mansur, SE, MM, Ak.
This research aim is to understand the influence of planning transportation's cost in the making and controlling of the budget toward fulfillment the efficiency of minimum rate between sender's warehouse and receiver's warehouse on the activity :f rice's regional freight in DOLOG-Jabar. Planning in this research covers of preparing rice's stock, distribution and storage, administration and calculation. On the other hand, the other objection is to know the influence of planning transportation's cost toward internal control of inventory's system, and further more to know the influence of internal control of inventory's system (in this case internal control of inventory's system acts as an intervening variable) toward it's fulfillment on the efficiency of minimum rate. The efficiency of minimum rate was being measured so that it can be use as a judgement for the management of DOLOG-Jabar. The measurement in this research is based on the comparison between the budget and it's realization. The implementation of this realization was being done by making use of transportation method "Vogel Approximation Method", to see how large the efficiency might be achieved if this method applied.
The research was done by using survey method in each department which act as units in DOLOG-Jabar located in Jln. Soekarno Hatta. The data was collected through the study of documentation as well as distributing questioners to every departmental heads in which is called as unit manager (Ka-Sie). Data analysis was done by using score and path analysis. The questioner used was based on the questioner developed by Roy A. Lindberg and Theodore Chon, while the structure used for the path analysis is based on the structure developed by Ria
R. Ariawati and Harun Al-Rasyid.
The result of this research shows that : Planning of transportation's cost in budgeting gives positive influence toward internal control of inventory's system with the path coefficient as follow: PY1X1=0.001010712; PY1X2=0.095176407; PY1X3=0.511393824, and the coefficient (R2) is R2 Y1(X1,X2,X3)=0,31722743 or 31.72%. Internal control of inventory's system gives positive influence toward it's effectiveness and it's efficiency in fulfillment minimum rate with path coefficient as follow PY2Y1 = RY2Y1 = 0.041907, and the coefficient determination (R2) is R2Y2(Y1)=0.0017562 or 0.17562%.
The average effectiveness and efficiency that was achieved by DOLOG-Jabar during 1997-1998 was 0.93 or 93%.
Keywords : Planning Transportation Cost; Budget Controlling; Efficiency Minimum Rate
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