Analisis Efisiensi Biaya terhadap Keputusan Penggunaan Outsourcing Bidang Cleaning Service dan Catering pada PT Kuwera Jaya Jakarta

Authors

  • Masruroh Masruroh Binus University
  • Ferry Fernanda Binus University
  • Tony Wibowo Binus University

DOI:

https://doi.org/10.21512/tw.v15i1.634

Keywords:

cost efficiency, outsourcing, cleaning service, catering

Abstract

Bustle to serve customers make the company should focus more on its core business. Nowadays, PT Kuwera Jaya manages and employs its own cleaning service activities and also gives money for meal to employees in supporting activities. Conditions of supporting activities make PT Kuwera Jaya analyze the cost efficiency of supporting activities either self hiring or outsourcing. This study compared the use of relevant cost for self hiring and outsourcing, so that it could be analyzed which is more efficient alternative based on the most relevant low costs. Because the plan would still be done in the future, then to consider possible changes in the future, it was created three scenarios: pessimistic, moderate, optimistics with each of the relevant assumptions for each scenario. Results of the study indicate that the three scenarios using outsourcing as a viable alternative chosen by PT Kuwera Jaya because it could minimize the cost of supporting good cleaning service activities to manage the activities of cleanliness and also catering to provide lunch for employees. Suggestion in this research is PT Kuwera Jaya should immediately decide to use outsourcing in supporting the activities of cleaning service and catering. In addition to the benefits of outsourcing for cost efficiency, the field of activity is allowed in Employment Act No 13 2003, Articles 64 to 66.

Dimensions

Plum Analytics

Author Biographies

Masruroh Masruroh, Binus University

Management Department, School of Business Management

Ferry Fernanda, Binus University

Management Department, School of Business Management

Tony Wibowo, Binus University

Management Department, School of Business Management

References

Alma, B. (2003). Kewirausahaan. Bandung: Alfabeta.

Blocher, E. J., Chen, K. H., Cokins, G. & Lin, T. W. (2007). Manajemen Biaya. Edisi ke-3 Buku 2. Jakarta: Salemba Empat.

Charysa, N. N. (2013). Pengaruh pertumbuhan ekonomi dan inflasi terhadap upah minimum regional di kabupaten/kota provinsi Jawa Tengah tahun 2008–2011. Economics Development Analysis Journal, 2(4), 277–285. Available http://journal.unnes.ac.id/sju/index.php/edaj/article/view/2489/2283

David, F. R. (2011). Strategic Management Concepts And Cases. 13th Ed. New Jersey: Pearson Education.

Faiz, P. M. (2007, 20 Mei). Outsourcing (Alih Daya) dan Pengelolaan Tenaga Kerja pada Perusahaan: Tinjauan Yuridis Terhadap Undang-Undang Nomor 13 Tahun 2003 Tentang Ketenagakerjaan. Diakses dari http://jurnalhukum.blogspot.com/2007/05/outsourcing-dan-tenaga-kerja.html

Horngren, C. T., Datar, S. M., & Foster, G. (2008). Akuntansi Biaya. Jilid I. Jakarta: Erlangga.

Madura, J. (2007). Pengantar Bisnis. Jakarta: Salemba Empat.

Quinn, J. B. & Hilmer, F. G. (1994). Strategic outsourcing. Sloan Management Review, 35(4), 43–55.

Sugiono. (2004). Metode Penelitian Bisnis. Edisi ke-6. Bandung: Alfabeta.

Suryana. (2008). Kewirausahaan Pedoman Praktis, Kiat, dan Proses Menuju Sukses. Edisi ke-3. Jakarta: Salemba Empat.

Usry, Carter, & Thomson. (2004). Akutansi Biaya. Edisi ke-13. Jakarta: Salemba Empat.

Wirawan. (n.d.). Apa yang dimaksud dengan sistem outsourcing? Rubrik Hukum Teropong. http://www.pikiran-rakyat.com/cetak/0504/31/teropong/komenhukum.htm

Downloads

Published

2014-03-31

How to Cite

Masruroh, M., Fernanda, F., & Wibowo, T. (2014). Analisis Efisiensi Biaya terhadap Keputusan Penggunaan Outsourcing Bidang Cleaning Service dan Catering pada PT Kuwera Jaya Jakarta. Journal The Winners, 15(1), 34-46. https://doi.org/10.21512/tw.v15i1.634
Abstract 1055  .
PDF downloaded 3632  .