PENGARUH PENERAPAN MATERIAL FLOW COST ACCOUNTING DAN BIAYA NON-PRODUCT OUTPUT TERHADAP PENGURANGAN BIAYA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2016 – 2020)

RACHMADANI, CITRA (2022) PENGARUH PENERAPAN MATERIAL FLOW COST ACCOUNTING DAN BIAYA NON-PRODUCT OUTPUT TERHADAP PENGURANGAN BIAYA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2016 – 2020). S2 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

Latar Belakang – Pandemi Covid 19 telah memaksa berbagai industri untuk melakukan efisiensi di berbagai bidang, terutama efisiensi biaya. Efisiensi biaya produksi secara tradisional sudah umum dilakukan, namun sangat jarang organisasi yang menggunakan strategi pengurangan biaya melalui pendekatan Akuntansi Manajemen Lingkungan. Menggunakan strategi pengurangan biaya dengan pendekatan akuntansi manejemen lingkungan berdampak tiga arah, yaitu peningkatan produktifitas sehingga akan meningkatkan keuntungan, serta memberikan kontribusi pada keberlanjutan hidup manusia dan lingkungan (people & planet). Tujuan – Studi ini bertujuan untuk menguji pengaruh pengelolaan bahan mentah dengan menggunakan Material Flow Cost Accounting dan Non-Product Output menggunakan biaya limbah terhadap implementasi strategi pengurangan biaya di emiten bidang industri manufaktur Indonesia. Metodelogi Penelitian – Studi ini menggunakan Metode Kuantitatif. Data dikumpulkan dengan menganalisis laporan keuangan tahunan serta laporan keberlanjutan. Tehnik pengambilan sampel menggunakan Disproportionate Stratified Sampling, dengan ukuran sampel sejumlah 230 perusahaan. Riset ini menggunakan dua skala dalam membuktikan hipotesis, yaitu dengan membandingkan dua skala pengukuran, yaitu menggunakan skala rasio; dan skala hasil rasio dummy (t – (t -1). Hasil Penelitian – Penelitian ini menemukan bahwa pengelolaan bahan mentah dengan menggunakan konsep Material Flow Cost Accounting serta pengelolaan biaya Non- Product Output (biaya limbah) yang efisien merupakan salah satu ukuran keberhasilan dalam mengimplementasikan cost reduction strategy. Studi ini merupakan awal pengembangan konsep cost reduction melalui pendekatan Environmental Management Accounting. Keterbatasan penelitian – Karena regulasi laporan keberlanjutan di Indonesia baru diberlakukan sejak 2017, maka terdapat keterbatasan data yang digunakan pada penelitian ini, yang mungkin akan berpengaruh pada hasil riset.Keterbaruan – Kajian ini memberikan alternatif konsep baru tentang cost reduction strategy, selain melalui pendekatan dari bidang ilmu cost accounting yang selama ini dilakukan organisasi dalam mencapai efisiensi biaya. Kata kunci : Material Flow Cost Accounting, Non-Product Output, Pengurangan Biaya Background – The Covid 19 pandemic has forced various industries to make efficient in multiple fields. Generally, every organization has implemented a traditional cost reduction strategy, but it is infrequent for organizations to use a cost reduction strategy through an Environmental Management Accounting approach. Using a cost reduction strategy with an environmental management accounting approach has a three-way impact that increases productivity and profits that will contribute to the sustainability of human life and the environment (people & planet). Purpose – This study aims to examine the effect of raw material management using Material Flow Cost Accounting and Non-Product Output on implementing cost reduction strategies. Research methodology – This study uses the Quantitative Method. Data was gathered by analyzing annual financial reports as well as sustainability reports. The sampling technique used was Disproportionate Stratified Sampling, with a sample size of 230 companies. This research uses three scales to prove the hypothesis by comparing three measurement scales, i.e., using a ratio scale; a dummy ratio scale (t-0); and a dummy ratio scale (t – (t -1) Findings – This study found that organizations can reach efficiency by managing the cost of the raw materials using Material Flow Cost Accounting and Non-Product Output costs when implementing a cost reduction strategy. The research studies the concept of cost reduction through the Environmental Management Accounting approach, which is still rare in this field. Research limitations - Since the mandatory sustainability report in Indonesia was implemented in 2017, we are using limited data, which may affect the research results. Originality /value – This study provides an alternative to a new concept of cost reduction strategy, in addition to the approach from the field of cost accounting that organizations have carried out in achieving cost efficiency. Keywords: Material Flow Cost Accounting, Non-Product Output, Cost Reduction

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