ANALISIS BIAYA PEMELIHARAAN ALAT-ALAT PRODUKSI DENGAN PENDEKATAN TPM (TOTAL PRODUCTIVE MAINTENANCE) ( Studi Kasus Di PT. Kalbe Milko Indonesia)
Main Article Content
Abstract
Machine maintenance costs are costs incurred by the company in an effort to maintain and maintain the machine so that it can function according to the company's plan. Sources of data used in this study are primary data and secondary data, namely the data obtained directly include company documents. The data used in this study where the authors include data related to the maintenance costs of production equipment. This study aims to analyze the maintenance costs of production equipment with the TPM (Total Productive Maintenance) approach at PT. Kalbe Milko Indonesia. Based on the results of the analysis, it shows that the cost of maintaining production equipment after the implementation of TPM for the 2019 period, the efficiency value of all machines is -5.63%, still not efficient where the realization of costs is still greater than the budget, with a difference of (Rp, 56.352.105,00). And for the 2020 period, the imposition of maintenance costs on production equipment resulted in an efficient value of 17.25%, which resulted in an efficiency value of Rp, 172.544.859,56 TPM is good enough. The factors that cause costing before and after the implementation of TPM are five factors, namely human factors, material factors, machine factors, method factors and environmental factors.
Keywords : Analysis of maintenance costs, Total productive maintenance, Cost efficiency.
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
References
Arifianto, Asyrof, 2018, Penerapan Total Productive maintenance (TPM) Dengan Menggunakan Metode Overall Equipment Effectitiveness (Studi Kasus : PT. Triangle Motorindo), Skripsi Sarjana, Fakultas Ekonomi Universitas Pakuan, Bogor.
Fakultas Ekonomi, Universitas Djuanda Bogor, 2016, Pedoman Penulisan Skripsi dan Karya Ilmiah di Fakultas Ekonomi Universitas Djuanda, Bogor.
Haming dan Nurnajamuddin, 2017, Manajemen Produksi Modern Operasi Manufaktur dan Jasa Buku 1, Bumi Aksara, Jakarta
Koesmawan A., dan S. Kosasih, 2014, Manajemen Operasi, Bagian Kedua, Jakarta, Mitra Wacana Media.
Makridakis, 2008, Metode dan Aplikasi Peramalan, Binarupa Aksara, Jakarta.
Mulyadi, 2012, Akuntansi Biaya, UPP STIM YKPN, Yogyakarta.
Mukhril Ir., 2010, Penerapan Pada Industri Total Productive Maintenance and Total Quality Management, Megakarya, Tangerang.
Pratama, Gilang Ramandita dan Nining Koesdiningsih,2019,” Analisis Pemeliharaan Mesin Continuous Sealer dengan Menggunakan Metode Preventive Maintenance dan Breakdown Maintenance untuk Meminimumkan Biaya Pemeliharaan di PT. Issu Medika Veterindo Bandung”, Prodi Ilmu Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Islam Bandung, ISSN: 2460-6545, Volume 5, No. 1, Tahun 2019.
Rivai, Muhammad, 2018, Analisis Biaya Pemeliharaan Aktiva Tetap (Mesin) Pada Kelancaran Produksi (Studi Kasus Pada UD Maju Jaya), Skripsi Sarjana, Fakultas Ekonomi Dan Bisnis Islam Universitas Islam Negeri Sumatera Utara, Medan.
Rully, Tutus dan Carolina Feronika Putri, 2015, “Analisis Kebijakan Pemeliharaan Mesin Dalam Rangka Meminimumkan Biaya pemeliharaan Pada PT. Paramount Bed Indonesia”, JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi), Universitas pakuan, ISSN 2502-1400, Volume 1 No. 2 Tahun 2015, Hal. 86-93.
Simanjuntak, Albert Wilson Parlindungan., 2020, Studi Penerapan Total Productive Maintenance (TPM) untuk Peningkatan Efisiensi Pada Pupuk Organik PT. Agro Energi Indonesia, Skripsi Sarjana, Fakultas Tehnik Universitas Medan Area, Medan.