Penerapan sistem informasi akuntansi manajemen terhadap pengendalian kualitas produk pada Holland Bakery Manado

Tirsa Rosiana Lini Wala, Grace B Nangoi, Stanley Kho Walandouw

Abstract


Holland Bakery is a brand for modern bakery franchise networks with premium quality. Holland Bakery was first established in 1987 in Jakarta, under the auspiece of PT. Mustika Citra Rasa. Holland Bakery is the only Disney character licensee bakery in Indonesia. Holland Bakery has 22 branches that manage more than 400 outlets and will continue to be expanded nationally to other cities. The purpose of this research is to analyze the application of Management Accounting Information System to Product Quality Control in Holland Bakery Manado. This type of research is qualitative descriptive research. Based on the result of research that has been done, in the process of applying Management Accounting Information System to Product Quality  Control in Holland Bakery Manado, researchers found their application of Total Quality Management in their business activities. With the exixtence of TQM in its business processes, the company can run smoothly and show positive results for the company.


Keywords


management accounting information systems; total quality management; product quality

Full Text:

PDF

References


American Accounting Association (AAA). Akuntansi dan sistem informasi. https://ekonomi.sobatmateri.com/definisi-akuntansi-menurut-american-accounting-association/. Diakses pada tanggal 8 maret 2019, jam 1.00.

American Insitute of Certified Public Accounting (AICPA). Pengertian Akuntansi. http://www.akuntansilengkap.com/akuntansi/5-besar-pengertian-akuntansi-menurut-para-ahli/. Di akses pada tanggal 8 maret 2019, jam 1.20.

Butarbutar, J., D., Karamoy, H., & Tirayoh, V. Z. (2017). Analisis penerapan sistem akuntansi manajemen terhadap pengendalian kualitas produk di PT Empat Saudara Manado. Going Concer: Jurnal Riset Akuntansi, 12(1), 187-193. http://doi.org/10.32400/gc.12.01.17204.2017.

Hansen, D. R., & Mowen, M. M. (2012). Akuntansi manajerial. Jakarta: Salemba Empat.

Krismiaji., & Aryani, Y. A. (2011). Akuntansi manajemen. Yogyakarta: Sekolah tinggi Ilmu Manajemen YKPN.

Kotler, P., & Keller, K. L. (2009). Manajemen pemasaran. Jakarta: Erlangga.

Lupiyoadi, R., & Hamdani, A. (2009). Manajemen pemasaran jasa. Edisi 3. Jakarta: Salemba Empat.

Mawadah, Y., & Muchayatin, M. (2018). Pengembangan model sistem informasi akuntansi manajemen untuk pengendalian kualitas produk pada PT.Lucky Textile II Semarang. Serat Acitya: Jurnal Ilmiah UNTAG, 7(1), 42-62. http://jurnal.untagsmg.ac.id/index.php/sa/article/view/697.

Nasution, M. N. (2015). Manajemen mutu terpadu. Bogor: Ghalia Indonesia.

Tengor, N. L., Ilat, V., & Tirayoh, V. Z. (2016). Pengaruh sistem akuntansi manajemen terhadap pengendalian kualitas produk pada CV Sarana Marine Fiberglass Manado. Jurnal EMBA, 4(1), 272-282. http://doi.org/10.35794/emba.v4i1.11595.

Tjiptono, F. (2008). Strategi pemasaran. Yogyakarta: ANDI.

Samryn, S. (2012). Pengantar akuntansi. Jakarta: PT Raja Grafindo Persada.

Sujarweni, V. W. (2015). Akuntansi manajemen teori dan aplikasi. Yogyakarta: Pustaka Baru Press.

Supriyono. (2015). Akuntansi manajemen. Yogyakarta: BPFE.

Sutarto, H. P. (2015). Manajemen mutu terpadu (MMT-TQM) teori dan penerapan di lembaga pendidikan. Yogyakarta: UNY Press.




DOI: https://doi.org/10.32400/iaj.27705

Refbacks

  • There are currently no refbacks.




Copyright (c) 2020 Tirsa Rosiana Lini Wala, Grace B Nangoi, Stanley Kho Walandouw

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

PENERBIT:

PROGRAM STUDI PENDIDIKAN PROFESI AKUNTANSI

FAKULTAS EKONOMI DAN BISNIS

UNIVERSITAS SAM RATULANGI

Jl. Kampus Bahu - Manado, Sulawesi Utara, Indonesia 95115


   

 

 

 

 

 

 

 

Garuda - Garba Rujukan Digital

garuda garba rujukan digital

Garuda - Garba Rujukan Digital

garuda garba rujukan digital

Indonesia Onesearch

Indonesia Accounting Journal

Indonesia Accounting Journal (IAJ)

Indonesia Accounting Journal (IAJ) is a double blind peer-reviewed journal that is published by the Accounting Profession Program (or Program Studi Pendidikan Profesi Akuntansi-PPAk), Economics and Business Faculty, Sam Ratulangi University. Indonesia Accounting Journal (IAJ) publishes articles written in either Indonesian or English languages in the fields of accounting or finance studies.

Indonesia Accounting Journal

Indonesia Accounting Journal (IAJ) is double peer reviewed journal which published by Accounting Profession Program (or Program Studi Pendidikan Profesi Akuntansi-PPAk) of Economics and Business Faculty, Sam Ratulangi University. Indonesia Accounting Journal (IAJ) publishes articles which are not under consideration or published to other publishers for twice a year.

Indonesia Accounting Journal

Scilit is a centralized platform for all published research literature, articles with a DOI or in PubMed are indexed within hours

Indonesia Accounting Journal (Online)

Title proper: Indonesia Accounting Journal. Original alphabet of title: Basic roman Subject: Dewey : 657 Subject: Accountancy Publisher: Manado: Prodi.