Pengendalian Internal untuk Meningkatkan Efektivitas Proses Disassembly Hydraulic Cylinder PT. AA - Submit Jurnal/Seminar

Andini, Aura (2026) Pengendalian Internal untuk Meningkatkan Efektivitas Proses Disassembly Hydraulic Cylinder PT. AA - Submit Jurnal/Seminar. Bachelor thesis, Institut Teknologi Kalimantan.

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Abstract

Proses remanufaktur Disassembly Hydraulic Cylinder di PT. AA menghadapi tantangan efektivitas serius yang ditandai dengan tidak tercapainya target produksi akibat tingginya waktu non-produktif. Penelitian ini bertujuan untuk mengevaluasi kinerja operasional dan merancang perbaikan sistem pengendalian internal. Metode penelitian mengintegrasikan pengukuran kuantitatif Overall Equipment Effectiveness (OEE) dan Overall Labour Effectiveness (OLE), identifikasi akar masalah dengan Diagram Pareto dan 5 Whys, serta evaluasi kualitatif menggunakan COSO Framework. Hasil penelitian periode 4–29 Agustus 2025 menunjukkan kinerja produksi berada jauh di bawah standar World Class Rate. Rata-rata OEE mesin hanya mencapai 21% sedangkan OLE tenaga kerja sebesar 41%. Analisis Pareto mengungkap bahwa 82% inefisiensi didominasi oleh aktivitas Idle, Machine Off, dan Waiting for Crane. Akar masalah utama yang teridentifikasi adalah kerusakan fasilitas Travel Crane yang memicu ketergantungan pada sumber daya bersama, manajemen perawatan yang bersifat korektif, serta kurangnya pengawasan langsung. Evaluasi COSO menemukan 8 prinsip pengendalian internal yang lemah, terutama pada aspek Lingkungan Pengendalian dan Penilaian Risiko. Penelitian ini merekomendasikan strategi perbaikan berupa pembentukan struktur Team Leader, penerapan disiplin pemeriksaan harian (P2H) aset, desentralisasi penyimpanan alat (point of use), dan digitalisasi dashboard pemantauan. Implementasi solusi ini dirancang untuk menutup kesenjangan efisiensi dan memperkuat pengendalian internal perusahaan secara berkelanjutan.

Item Type:	Thesis (Bachelor)
Subjects:	T Technology > TJ Mechanical engineering and machinery T Technology > TS Manufactures
Divisions:	Jurusan Teknologi Industri dan Proses > Teknik Industri
Depositing User:	Aura Andini
Date Deposited:	30 Dec 2025 01:30
Last Modified:	30 Dec 2025 01:30
URI:	http://repository.itk.ac.id/id/eprint/24780

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