ANALISA PRODUKTIVITAS DENGAN MENGGUNAKAN MODEL PENGUKURAN THE AMERICAN PRODUCTIVITY CENTER (APC) PADA PRODUK ALUMUNIUM SHEET DAN ALUMUNIUM FOIL
DOI:
https://doi.org/10.22441/pasti.2019.v13i2.005Keywords:
Output, Input, Prduktivitas, Profitabilitas, Perbaikan harga, The American Productivity Center (APC)Abstract
Untuk meningkatkan volume penjualan dan keuntungan, maka perusahaan perlu memantau kinerja perusahaan secara keseluruhan, bukan hanya berdasarkan tingkat profitabilitas namun juga berdasarkan tingkat produktivitas. Produktivitas merupakan perbandingan antara output yang dihasilkan dan input yang digunakan. Penelitian ini bertujuan untuk mengetahui berapa besar tingkat produktivitas yang telah dicapai oleh perusahaan dengan menentukan indeks produktivitas, indeks profitabilitas dan indeks perbaikan harga dengan menggunakan model pengukuran The American Productivity Center (APC). Indeks produktivitas total yang diperoleh pada periode 2017 yaitu 114,252% dengan indeks produktivitas input tenaga kerja, material, energi dan modal masing-masing pada periode 2017 yaitu 116,166%, 113,168%, 120,808%, 115,523%. Indeks profitabilitas total yang diperoleh pada periode 2017 yaitu 110,766% dengan indeks profitabilitas input tenaga kerja, material, energi dan modal masing-masing pada periode 2017 yaitu 128,903%, 103,246%, 129,615%, 125,563%. Indeks perbaikan harga dari tahun 2016 ke tahun 2017 diperoleh indeks perbaikan harga tertinggi pada input tenaga kerja yaitu 1,110% dan indeks perbaikan harga terendah pada input material yaitu 0,912%, indeks perbaikan harga energi dan modal masing-masing yaitu 1,073% dan 1,087%. Besar kecilnya indeks perbaikan harga dipengaruhi oleh biaya input yang digunakan untuk menghasilkan sejumlah output.
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