Purnomo, Paskalis Agung (2024) Implementasi Lean Six Sigma dan 5S Sebagai Upaya Peningkatan Pengelolaan Anggaran Operasi pada PT ABC. Masters thesis, Institut Teknologi Sepuluh Nopember.
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Abstract
Sistem monitoring dan evaluasi (monev) anggaran operasi berupa tabel spreadsheet di PT ABC belum mampu menyajikan informasi anggaran operasi secara akurat, cepat dan lengkap. Hal ini dikarenakan sistem monev mendapatkan data realisasi anggaran melalui mapping data realisasi anggaran SAP (yang didownload di akhir bulan) pada sistem monev yang tersedia (disebut sebagai lagging indicator) sehingga monitoring anggaran terlambat. Kondisi ini menyebabkan pengelola anggaran ragu-ragu dalam mengambil keputusan sehingga berpengaruh pada pencapaian target penyerapan anggaran operasi. Berangkat dari kondisi tersebut, maka penelitian ini bertujuan untuk mendapatkan metode yang mampu meningkatkan kualitas monitoring dan evaluasi anggaran operasi. Upaya peningkatan pengelolaan anggaran operasi tersebut diperoleh dengan mengaplikasikan konsep lean six sigma dan 5S dalam 3 tahap Focus Group Discussion (FGD) yang masing-masing menggunakan alat bantu Total Quality Management (TQM) yang berbeda. Pada FGD tahap pertama digunakan alat TQM berupa fish bone untuk menggali semua permasalahan. Kemudian berlanjut pada FGD tahap kedua yang menggunakan alat TQM berupa check sheet untuk mengukur frekuensi terjadinya permasalahan dan memetakannya dalam jenis waste yang ditimbulkan sekaligus merumuskan upaya perbaikan yang paling optimal. Sedangkan FGD tahap ke 3 menggunakan alat TQM berupa flowchart untuk menyusun proses bisnis terbaik yang mengakomodir upaya perbaikan yang telah dirumuskan sebelumnya sekaligus menjadikannya pedoman bagi pengelolaan anggaran operasi yang optimal. Hasil dari penelitian ini menunjukkan bahwa lean six sigma dan 5S ini dapat meningkatkan kualitas pengelolaan anggaran operasi sehingga aktivitas monev dapat dilakukan dengan mudah, cepat dan akurat melalui 7 upaya perbaikan sehingga waste yang selama ini terjadi pada 11 lokasi aktivitas dapat dihindari bahkan dihilangkan. Kesuksesan penerapan Lean Six Sigma dan 5S dalam penelitian ini ditunjukkan dengan adanya peningkatan pengelolaan anggaran operasi di PT ABC dari awalnya 86,023% (nilai antara sigma ke 2 dan ke 3) menjadi 99,992 % (nilai sigma ke 6). Indikasi kesuksesan tersebut diharapkan dapat diraih secara berkelanjutan dengan penerapan rekomendasi proses bisnis pengelolaan anggaran operasi sehingga memberi pedoman baku kepada perusahaan untuk menjalankan kegiatan operasionalnya secara efektif dan efisien sekaligus mencapai tujuan perusahaan secara keseluruhan.
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The operating budget monitoring and evaluation (monev) system in the form of spreadsheet tables at PT ABC has not been able to present operational budget information accurately, quickly and completely. This is because the monitoring and evaluation system obtains budget realization data through mapping SAP budget realization data (which is downloaded at the end of the month) to the available monitoring and evaluation system (called a lagging indicator) so that budget monitoring is late. This condition causes budget managers to hesitate in making decisions, thereby affecting the achievement of the operating budget absorption target. Departing from these conditions, this research aims to obtain a method that can improve the quality of monitoring and evaluation of operating budgets. Efforts to improve operational budget management were achieved by applying the lean six sigma and 5S concepts in 3 Focus Group Discussion (FGD) stages, each of which used different Total Quality Management (TQM) tools. In the first stage of the FGD, a TQM tool in the form of a fish bone was used to explore all problems. Then it continues with the second stage of FGD which uses a TQM tool in the form of a check sheet to measure the frequency of problems occurring and map them into the type of waste generated as well as formulate the most optimal improvement efforts. Meanwhile, the 3rd stage of FGD uses TQM tools in the form of flowcharts to develop the best business processes that accommodate previously formulated improvement efforts while also making them guidelines for optimal operational budget management. The results of this research show that lean six sigma and 5S can improve the quality of operations budget management so that monitoring and evaluation activities can be carried out easily, quickly and accurately through 7 improvement efforts so that waste that has occurred at 11 activity locations can be avoided or even eliminated. The success of implementing Lean Six Sigma and 5S in this research was demonstrated by an increase in operational budget management at PT ABC from initially 86.023% (a value between the 2nd and 3rd sigma) to 99.992% (6th sigma value). It is hoped that this indication of success can be achieved on an ongoing basis by implementing business process recommendations for operating budget management so as to provide standard guidelines for companies to carry out their operational activities effectively and efficiently while achieving overall company goals.
| Item Type: | Thesis (Masters) |
|---|---|
| Uncontrolled Keywords: | Anggaran Operasi, Monitoring Anggaran, FGD, TQM, Lean Six Sigma, 5S, fish bone, check sheet, flowchart, Leading Indicator |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD30.28 Planning. Business planning. Strategic planning. H Social Sciences > HD Industries. Land use. Labor > HD30.335 Communication systems H Social Sciences > HD Industries. Land use. Labor > HD31 Management--Evaluation H Social Sciences > HD Industries. Land use. Labor > HD58.87 Reengineering (Management) Business process H Social Sciences > HD Industries. Land use. Labor > HD62.15 Total quality management. H Social Sciences > HF Commerce > HF5415.335 Consumer satisfaction |
| Divisions: | Interdisciplinary School of Management and Technology (SIMT) > 61101-Master of Technology Management (MMT) |
| Depositing User: | Paskalis Agung Purnomo |
| Date Deposited: | 07 Feb 2024 01:48 |
| Last Modified: | 07 Feb 2024 01:48 |
| URI: | http://repository.its.ac.id/id/eprint/106341 |
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