ANALISIS RANTAI NILAI DAN MATRIKS STRATEGI PADA PENGEMBANGAN SOP PT. GSG

Authors

  • IBK Bayangkara Akuntansi FEB Untag Surabaya

DOI:

https://doi.org/10.38043/jiab.v6i2.3246

Keywords:

rantai nilai, SOP, integrasi, efektif, efisien

Abstract

Penelitian ini bertujuan untuk menganalisis rantai nilai internal (internal value chain) dan menilai efektifitas penerapan Mc Farlan Strategic Matrix pada pengembangan SOP PT Graha Sarana Gresik. Menggunakan pendekatan studi kasus, peneliti mewawancarai 59 responden meliputi Direksi sampai dengan kepala Urusan dan melakukan observasi keterhubungan satu bagian dengan bagian yang lain dalam hubungan pemasok – pelanggan. Penelitian menemukan, terdapat rangkaian rantai nilai dalam hubungan antar Divisi yang dapat meningkatkan keunggulan bersaing. Mengintegrasikan rantai nilai ini dalam rancangan SOP dapat menjadi pedoman operasional yang efektif dan efisien. Temuan lain, perusahaan memiliki ketergantungan yang tinggi terhadap Sistem Informasi (SOP), tetapi pada tingkat urgenitas yang rendah dalam Mc Farlan Strategic Matrix termasuk dalam kategori Factory. Hasil penelitian ini menjadi referensi bagi perusahaan dalam penyusunan SOP untuk mengintegrasikan operasionalnya secara efektif dan efisien.

Downloads

Download data is not yet available.

References

Akyar, I., 2012. “Standard operating procedures (what are they good for?)”, Intech, pp. 367–391. Available: http://cdn.intechopen.com/pdfs-wm/37593.pdf.

Alper Bodur, 2018, The Need For Standard Operation Procedures For Unexpected Events, in International Journal of Advanced Research · January 2018, DOI: 10.21474/IJAR01/6181

Barbe B, et al. (2016) The Art of Writing and Implementing Standard Operating Procedures (SOPs) for Laboratories in Low-Resource Settings: Review of Guidelines and Best Practices. PLoS Negl Trop Dis 10(11): e0005053. doi:10.1371/journal.pntd.0005053

Bayangkara IBK, 2019, Audit Manajemen, Prosedur dan Implementasi, Edisi 2, Salemba Empat

Cardiff University (2009). Standard operating procedure for the use or storage of human tissue for the purposes of research or education. Available at: http://www.cf.ac.uk/govrn/cocom/resources/ standard%20 Operating%20 procedures.pdf.

Don R. Hansen, Maryanne M. Mowen, 2007, Managerial Accounting, Eighth Edition, Thomson South-Western

F. Warren McFarlan, James L. McKenney, and Philip Pyburn, , 1983, The Information Archipelago—Plotting a Course, Harvard Business Review

Frank, Dave. (2010). How to write SOPs that help increase consistency and improve performance quality in Standard Operating Procedures: A Writing Guide. Available at: http://www.cmmonline.com/ management-training/article/standard-operatingprocedures-a-writing-guide.

Hollmann S, et al. (2020) Ten simple rules on how to write a standard operating procedure. PLoS Comput Biol 16(9): e1008095. https://doi.org/10.1371/journal.pcbi.1008095

Institute of Management Accountants (IMA), 1996, Statements on Management Accounting : Value Chain Analysis for Assessing Competitive Advantage, Practice of Management Accounting

Jain, Sanjay Kumar. (2008). Standard operating procedures (SOP) - Back Bone of Pharmaceutical Industries. Pharma info.net Available at: http://www.pharmainfo. net/reviews/standard-operating-procedures-sop-back-bone-pharmaceutical-industries.

Jenni Veronika Br. Ginting, 2015, Peranan Sistem Informasi Dalam Organisasi, Jurnal ilmiah “INTEGRITAS” Vol.1 No. 2 Mei 2015

Josep G. Donelan dan Edward A. Kaplan. 2000. Value Chain Analysis: A Strategic Approach To Cost Management. James M. Reeve. Reading And Issues In Cost Management. Second Edition. Thomson Learning: South - Western College Publishing

Joymalya Bhattacharya, 2015, Guidance for Preparing Standard Operating Procedures (Sops), IOSR Journal Of Pharmacy, (e)-ISSN: 2250-3013, (p)-ISSN: 2319-4219, www.iosrphr.org Volume 5, Issue 1 (January 2015), PP. -29-36

Downloads

Published

2022-02-23

How to Cite

1.
Bayangkara I. ANALISIS RANTAI NILAI DAN MATRIKS STRATEGI PADA PENGEMBANGAN SOP PT. GSG . j.ab [Internet]. 2022Feb.23 [cited 2024Mar.28];6(2):63-75. Available from: https://journal.undiknas.ac.id/index.php/akuntansi/article/view/3246

Issue

Section

Articles