Penerapan Total Quality Management Terhadap Dampak Kinerja Manajerial dan Laba Perusahaan pada UMKM Yogyakarta

Uum Helmina Chaerunisak, Andri Waskita Aji

Abstract


Abstract  - Business competition among UMKM is also getting tougher and requires UMKM to try to maximize their ability to compete with other business. In order to compete, the company is expected to improve quality in terms of managerial performance. This study aims to determine the Effect of Total Quality Management on Managerial Performance and Company Profit (Case Study of UMKM in Yogyakarta). The company in applying TQM especially in the improvement of its production will have an effect by increasing the quality of its managerial performance, which is headed by a manager and can increase the profits obtained by the company. There are three variables used in this study, namely Total Quality Management (TQM) (X), Managerial Performance (Y1), and Company Profit (Y2). The sample used was 74 respondents from the population of UMKM in Yogyakarta. The results of this study, TQM has an effect on Managerial Performance with alpha value of 0.000 This proves that the first hypothesis is supported, TQM has no effect on Company Profit with evidenced by the significance level that exceeds the alpha value of 0.305. thus the second hypothesis is not supported.

 

Keywords: Total Quality Management, Managerial Performance, Company Profit


Full Text:

PDF

References


Al Azhar, A. (2010). Peranan Total Quality Management (TQM) Dalam Meningkatkan Daya Saing. Pekbis Jurnal, 2(1), 254–260. Retrieved from https://media.neliti.com/media/publications/8949-ID-peranan-total-quality-manajemen-tqm-dalam-meningkatkan-daya-saing.pdf

Hadi, A. P., & Dwiyanto, B. M. (2014). Analisis Pengaruh Total Quality Management Terhadap Kinerja Manajerial (Studi Pada Industri Tepung Tapioka Kecamatan Margoyoso, Kabupaten Pati). Retrieved from http://eprints.undip.ac.id/44776/

Hasan, M., & Kerr, R. (2003). The relationship between total quality management practices and organisational performance in service organisations. The TQM Magazine, Vol 15, No, 286–291.

Hubeis, M., & Najib, M. (2014). Manajemen Strategik dalam Pengembangan Daya Saing Organisasi. Jakarta: PT Elex Media Komputindo.

Krajewski, L. J., Ritzman, L. P., & Malhotra, M. K. (2007). Operation Management: Process and Value Chains (8th ed.; P. P. Hall., Ed.). New Jersey.

Malamansyah, L. E., Rosdiana, Y., & Nurleli. (2014). Pengaruh Total Quality Management (TQM) terhadap Peningkatan Laba Perusahaan pada PT. Pos Indonesia (Persero) Bandung. Prosiding Penelitian Sivitas Akademika Unisba (Sosial Dan Humaniora), (ISSN 2460-6561), 241–248.

Munawir, S. (2002). Analisis Laporan Keuangan. Yogyakarta: Liberty.

Narsa, I. M., & Yuniawati, R. D. (2003). Pengaruh Interaksi Antara Total Quality Management Dengan Sistem Pengukuran Kinerja dan Sistem Penghargaan Terhadap Kinerja Manajerial Studi Empiris pada PT. Telkom Divre V Surabaya. Jurnal Akuntansi Dan Keuangan, 5(1), 18–34. https://doi.org/10.9744/jak.5.1.pp.18-34

Nasution, M. N. (2011). Manajemen Mutu Terpadu. Bogor: Ghalia Indah.

Peraturan Pemerintah Republik Indonesia Nomor 46 Tahun 2013. (2013).

Sari, D. M. (2008). Pengaruh Total Quality Management Terhadap Kinerja Manajerial Pada PT Super Andalas Steel. USU Repository. Retrieved from http://repository.usu.ac.id/handle/123456789/9234

Sila, I. (2007). Examining the effect of contextual factors on TQM and performance through the lens of organizational theories : An Empirical Studies. Journal Operation Mangement, 83–109.

Soemarso, S. (2002). Akuntansi Suatu Pengantar. Jakarta: Salemba Empat.

Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.

Wardana, R., Hubeis, M., & Kadarisman, D. (2007). Penerapan Sistem Manajemen Mutu dalam Meningkatkan Kinerja Usaha UKM (Kasus di PT Sapukurata Kharisma). Jurnal Manajemen Pengembangan Industri Kecil Menengah, vol 2 no 2, 101–109. Retrieved from https://journal.ipb.ac.id/index.php/jurnalmpi/article/view/913

Wibowo. (2011). Manajemen Kinerja. Jakarta: Raja Grafindo Persada.

Widarsono, A. (2007). Pengaruh Kualitas Informasi Manajemen Terhadap Kinerja Manajerial (Survey pada perusahaan go-publik di Jawa Barat). Jurnal Akuntansi FE Unsil, 2(2), 288–299.




DOI: https://doi.org/10.31294/moneter.v7i1.6811

DIPUBLIKASIKAN OLEH LPPM UNIVERSITAS BINA SARANA INFORMATIKA
Jl. Kramat Raya No.98, Kwitang, Kec. Senen, Kota Jakarta Pusat, DKI Jakarta 10450
Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License