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www.fe.uajy.ac.id www.fe.uajy.ac.id Prodi Akuntansi FE UAJY Prodi Akuntansi FE UAJY TOTAL QUALITY MANAGEMENT

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Page 1: Bab 10 Total Quality Management

www.fe.uajy.ac.idwww.fe.uajy.ac.id

Prodi Akuntansi FE UAJYProdi Akuntansi FE UAJY

TOTAL QUALITY MANAGEMENT

Page 2: Bab 10 Total Quality Management

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Prodi Akuntansi FE UAJYProdi Akuntansi FE UAJY

Quality

Page 3: Bab 10 Total Quality Management

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Prodi Akuntansi FE UAJYProdi Akuntansi FE UAJY

Why is Quality a Concern?

Gives competitive advantage Encourages return purchases Provides customer with information and builds consumer

confidence in the brand Reduces costs incurred in solving post sales problems Helps improve efficiency

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Prodi Akuntansi FE UAJYProdi Akuntansi FE UAJY

Quality Control

The responsibility of every member of the workforce for the quality of products and services provided by the business.

Emphasis on reducing defects, etc. before it gets to the final stage of production and certainly to the consumer.

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Prodi Akuntansi FE UAJYProdi Akuntansi FE UAJY

Quality Assurance

Page 6: Bab 10 Total Quality Management

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Prodi Akuntansi FE UAJYProdi Akuntansi FE UAJY

Definisi Total Quality Management

Pendekatan sistem untuk mengintegrasikan semua fungsi dan proses agar tercapai penyempurnaan mutu produk secara berkesinambungan untuk mencapai kepuasan konsumen

TQM incorporate the concepts of product quality, process control, quality assurance and quality improvement

A management system that is an integral part of an org’s strategy and is aimed at continually improving product and services quality so as to achieve high levels of cust. Satisfaction and strong cust.loyalty

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Prodi Akuntansi FE UAJYProdi Akuntansi FE UAJY

Total Quality Management

A system of management Focus on customer: create value that

meets and exceeds expectations Quality is designed in Company wide A process of continuous improvement Employee involvement

Page 8: Bab 10 Total Quality Management

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Prodi Akuntansi FE UAJYProdi Akuntansi FE UAJY

Tujuan Total Quality Management

TQM berfokus pada konsumen, dengan tujuan untuk berikut ini: Mengeliminasi pemborosan Menyederhanakan proses Fokus pada peningkatan mutu untuk

memuaskan konsumen Berdampak pada setiap aktivitas yang

dilaksanakan

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Prodi Akuntansi FE UAJYProdi Akuntansi FE UAJY

Philosofi Total Quality Management

Quality is less costly than poor workmanship

Employees will naturally try to improve quality as long as they have appropriate support

Serious Quality improvement requires cross-functional efforts

Quality improvement requires the strong commitment of top management

Page 10: Bab 10 Total Quality Management

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Prodi Akuntansi FE UAJYProdi Akuntansi FE UAJY

Customer Involvement

Mechanisms to involve the customer Focus groups Market surveys Customer questionnaires Market research programs

Quality Function Deployment (QFD) Formal system for identifying

customer wants Eliminate wasteful product features

and activities that do not contribute

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Prodi Akuntansi FE UAJYProdi Akuntansi FE UAJY

Elemen Total Quality Management

Full commitment from top management Customer involvement Design products and processes for

quality Control processes for quality Develop good supplier partnerships Empower employees Continues improvement

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Prodi Akuntansi FE UAJYProdi Akuntansi FE UAJY

Short History of TQM

1920 - Inspect and sort 1935 - Statistical quality control 1950 - Japan SPC 1965-75 - Japan TQC 1970-1980 - Japan takes over many US

markets, US must react 1980 and on - US TQM

Page 13: Bab 10 Total Quality Management

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Prodi Akuntansi FE UAJYProdi Akuntansi FE UAJY

Evolusi TQM

1800an Inspection Era 1930an Statistical Quality Control (SQC) 1950an Quality Assurance (QA) 1980an Strategic Quality Management (SQM)

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Prodi Akuntansi FE UAJYProdi Akuntansi FE UAJY

Evolution of Quality Management

Inspection

Quality Control

Quality Assurance

TQM

Salvage, sorting, grading, blending, corrective actions,

identify sources of non-conformance

Develop quality manual, process performance data, self-inspection, product testing, basic quality planning, use of basic statistics, paperwork control.

Quality systems development, advanced quality planning, comprehensive quality manuals, use of quality costs, involvement of non-production operations, failure mode and effects analysis, SPC.

Policy deployment, involve supplier & customers, involve all operations, process management, performance

measurement, teamwork, employee involvement.

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Prodi Akuntansi FE UAJYProdi Akuntansi FE UAJY

Inspection Era

KarakteristikKarakteristik TahapTahapPerhatian Utama Deteksi

Kajian Mutu Masalah untuk diselesaikan

Penekanan Keseragaman Produk

Metode Pengujian dan Pengukuran

Peran Profesional Mutu Inspeksi, Penyortiran, penghitungan, Pemeringkatan

Pihak yang bertanggung jawab atas mutu

Bagian Inspeksi

Orientasi dan Pendekatan Menginspeksi mutu

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Prodi Akuntansi FE UAJYProdi Akuntansi FE UAJY

Inspection Era

Inspeksi

ProduksiDesain Produk

Jaman Inspeksi

Titik Berat Penanganan Kualitas di Jaman Inspeksi

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Prodi Akuntansi FE UAJYProdi Akuntansi FE UAJY

Statistical Quality Control

KarakteristikKarakteristik TahapTahapPerhatian Utama Pengendalian

Kajian Mutu Masalah untuk diselesaikan

Penekanan Keseragaman Produk dengan mengurangi inspeksi

Metode Alat-alat dan teknik-teknik statistika

Peran Profesional Mutu Penyelesian kesulitan dan aplikasi metode-metode statistika

Pihak yang bertanggung jawab atas mutu

Bagian Produksi dan Perekayasaan

Orientasi dan Pendekatan Mengendalikan Mutu

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Prodi Akuntansi FE UAJYProdi Akuntansi FE UAJY

Statistical Quality Control

Inspeksi

ProduksiDesain Produk

Jaman Inspeksi

Titik Berat Penanganan Kualitas

Jaman SQC

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Prodi Akuntansi FE UAJYProdi Akuntansi FE UAJY

Quality Assurance

KarakteristikKarakteristik TahapTahapPerhatian Utama Koordinasi

Kajian Mutu Masalah untuk diselesaikan & proaktif

Penekanan Seluruh rangkaian produksi

Metode Program dan Sistem

Peran Profesional Mutu Pengukuran mutu, Perencanaan Mutu, dan Desain Program

Pihak yang bertanggung jawab atas mutu

Semua bagian

Orientasi dan Pendekatan Membangun Mutu

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Prodi Akuntansi FE UAJYProdi Akuntansi FE UAJY

Quality Assurance

Inspeksi

ProduksiDesain Produk

Jaman Inspeksi

Titik Berat Penanganan Kualitas

Jaman SQCJaman QA

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Prodi Akuntansi FE UAJYProdi Akuntansi FE UAJY

Strategic Quality Management

KarakteristikKarakteristik TahapTahapPerhatian Utama Dampak Strategis

Kajian Mutu Peluang Daya Saing

Penekanan Kebutuhan pasar dan konsumen

Metode Perencanaan strategis, Penentuan tujuan, dan pemobilisasian organisasi

Peran Profesional Mutu Penetuan tujuan, pendidikan&pelatihan, konsultasi kerja dengan bagian lain, dan desain program

Pihak yang bertanggung jawab atas mutu

Setiap orang dalam organisasi

Orientasi dan Pendekatan Mengelola Mutu

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Prodi Akuntansi FE UAJYProdi Akuntansi FE UAJY

Strategic Quality Management

Inspeksi

ProduksiDesain Produk

Jaman Inspeksi

Titik Berat Penanganan Kualitas

Jaman SQCJaman QA

Customer

Jaman Strategic Quality Management

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Prodi Akuntansi FE UAJYProdi Akuntansi FE UAJY

Fokus TQM

Untuk mencapai hasil-hasil strategis TQM, pendekatan yang digunakan untuk mencapai mutu: Fokus internal

Memenuhi kebutuhan konsumen Memusatkan perhatian mendukung dan

mengarahkan organisasi ke arah mutu Fokus eksternal

Sesuai dengan keinginan konsumen Keunggulan daya saing

Proses Integrasi Rekrut karyawan yang cocok Posisi kerja karyawan yang cocok Pelatihan dan Pengembangan

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Prodi Akuntansi FE UAJYProdi Akuntansi FE UAJY

Elemen-Elemen TQM

Prinsip-prinsip TQM Konsep-konsep TQM

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Prodi Akuntansi FE UAJYProdi Akuntansi FE UAJY

Prinsip-Prinsip TQM

Prinsip Umum Prinsip Desain Organisasi Prinsip Operasi Prinsip Pengembangan SDM Prinsip Penyempurnaan Mutu dan

Proses Prinsip Akuntansi dan Pengendalian Prinsip Pemasaran dan Distribusi

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Prodi Akuntansi FE UAJYProdi Akuntansi FE UAJY

Konsep-Konsep TQM

Perubahan Budaya Pergeseran Paradigma Kepemimpinan Kepuasan Konsumen Pengintegrasian Teknik-

teknik

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Prodi Akuntansi FE UAJYProdi Akuntansi FE UAJY

Quality Gurus (Guru Mutu)

W. Edwards Deming Joseph M. Juran Philip B. Crosby Armand V. Feigenbaum Kaoru Ishikawa Genichi Taguchi

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Prodi Akuntansi FE UAJYProdi Akuntansi FE UAJY

Deming on SafetyDeming on Safety

“Currently, management works under the assumption that people and not the systems they work in are responsible for safety. We therefore, reward and punish people but the system they work in remains unchanged…” (W.E. Deming, July 11, 1992)

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Prodi Akuntansi FE UAJYProdi Akuntansi FE UAJY

W. Edwards Deming

Statistics professor, specializing in acceptance sampling

Went to Japan after WW II Helped Japanese focus on and

improve quality System (not employees) is

cause of poor quality Fourteen Points

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Prodi Akuntansi FE UAJYProdi Akuntansi FE UAJY

Quality - Deming

Quality is a predictable degree of uniformity at low cost, suited to the market

Quality improves as variability decreases Statistical quality control is used to predict

variation Need participation of workers Inspection is late and costly Deming’s 14 points

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Prodi Akuntansi FE UAJYProdi Akuntansi FE UAJY

Deming Chains Reaction

Improve quality costs decrease productivity improves better quality and lower price captures the market business survives and grows more jobs created.

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Prodi Akuntansi FE UAJYProdi Akuntansi FE UAJY

Improve Quality

Productivity improves

Provide jobs and more jobs

Deming’s Chain Reaction

Cost decreases because of less rework, fewer mistakes, fewer delays, snags, better use of machine time and materials

Stay in business

Capture the market with better quality and lower price

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Prodi Akuntansi FE UAJYProdi Akuntansi FE UAJY

PLAN

CHECK

DOACT

The Deming Cycle or PDCA Cycle

Plan a change to the process. Predict the effect this change will have and plan how the effects will be measured

Implement the change on a small scale and measure the effects

Adopt the change as a permanent modification to the process, or abandon it.

Study the results to learn what effect the change had, if any.

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Prodi Akuntansi FE UAJYProdi Akuntansi FE UAJY

Joseph Juran

Went to Japan in 1951 Quality begins by knowing

what customers want 80% of defects are

controllable Quality Planning Quality control Quality improvement

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Prodi Akuntansi FE UAJYProdi Akuntansi FE UAJY

Joseph Juran

Quality trilogy: planning, control and improvement

Quality improvement is part of every job Quality problems are mostly managerial

in nature Quality is fitness for use Cost of quality accounting system Pursuit of quality pays for itself only to a

point

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Prodi Akuntansi FE UAJYProdi Akuntansi FE UAJY

Joseph M. Juran and the Cost Of Quality

100% defective Point of “Enough quality”

Total Costs

Unavoidable costs

Avoidable costs

Cos

ts

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Prodi Akuntansi FE UAJYProdi Akuntansi FE UAJY

Philip B. Crosby

Martin Marietta, ITT, starting in 1960s

“Quality is Free” Management must be firmly

behind any quality plans Do it right the first time

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Prodi Akuntansi FE UAJYProdi Akuntansi FE UAJY

Phillip B. Crosby

Quality is free . . . :“Quality is free. It’s not a gift, but it is free. What costs money are the unquality things -- all the actions that involve not doing jobs right the first time.”

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Prodi Akuntansi FE UAJYProdi Akuntansi FE UAJY

Philip B. Crosby

Zero defects Quality is free Quality is conformance to

requirements No reason for errors or

defects Mostly used in US as

motivational tool

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Prodi Akuntansi FE UAJYProdi Akuntansi FE UAJY

Feigenbaun

1.1. Customer defined qualityCustomer defined quality2.2. Top management leadershipTop management leadership3.3. Quality as a strategic issueQuality as a strategic issue4.4. All employees responsible for qualityAll employees responsible for quality5.5. Continuous improvementContinuous improvement6.6. Shared problem solvingShared problem solving7.7. Statistical quality controlStatistical quality control8.8. Training & education for all employeesTraining & education for all employees

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Prodi Akuntansi FE UAJYProdi Akuntansi FE UAJY

Genichi Taguchi

Pioneered a new perspective on quality based on the economic value of being on target and reducing variation and dispelling the traditional view of

conformance to specifications:

No Loss LossLoss

Tolerance

0.500 0.5200.480

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Prodi Akuntansi FE UAJYProdi Akuntansi FE UAJY

Genichi Taguchi

Robust Design: Improve the quality by minimizing the effect of the causes of variation without eliminating the causes.

The quadratic loss function Total loss to society Continuous quality improvement and cost

reduction are necessary for an organization’s continuing health in a competitive environment

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Prodi Akuntansi FE UAJYProdi Akuntansi FE UAJY

The Quality Circle Process

PresentationImplementation

Monitoring

SolutionProblem results

Problem Analysis

Cause and effectData collection and

analysis

Problem IdentificationList alternatives

ConsensusBrainstorming

TrainingGroup processes

Data collectionProblem analysis

Organization8-10 members

Same areaSupervisor/moderator

Figure 14.3Figure 14.3

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Prodi Akuntansi FE UAJYProdi Akuntansi FE UAJY

The Malcolm Baldrige AwardThe Malcolm Baldrige Award The Deming PrizeThe Deming Prize RIT/USA Today Quality CupRIT/USA Today Quality Cup European Quality AwardEuropean Quality Award President’s Quality AwardPresident’s Quality Award Excellence in Productivity Excellence in Productivity

ImprovementImprovement NASANASA

Quality Awards and Certifications

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Prodi Akuntansi FE UAJYProdi Akuntansi FE UAJY

Quality is a Journey, not a Destination

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Prodi Akuntansi FE UAJYProdi Akuntansi FE UAJY

The EndThe EndThe EndThe End