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Abstrak :
Menjadi perusahaan manufaktur kelas dunia merupakan tujuan tiap perusahaan manufaktur. Untuk mewujudkannya, perusahaan manufaktur modern ditunjang oleh sistem pemeliharaan peralatan yang efektif dan efisien. Suatu cara peningkatan kinerja sistem pemeliharaan peralatan, berupa penerapan dan pengembangan Total Productive Maintenance (TPM).

Pada tesis ini dibahas faktor-faktor dominan penunjang kaberhasilan pelaksanaan TPM pada perusahaan manufaktur di Indonesia. Faktor-faktor yang diteliti dikumpulkan dari jurnal-jumal hasil penelitian yang diperoleh dari Internet, buku, majalah, dan buletin. Penelitian pada tesis ini menggunakan sebaran kuesioner kepada responden yaitu perusahaan- perusahaan manufaktur di Indonesia yang Ielah melaksanakan TPM.

Dari hasil pengolahan data diketahui bahwa faktor-faktor sangat dominan penunjang keberhasilan pelaksanaan TPM adalah: organisasi yang solid, komitmen manajemen, keterlibatan setiap insan, penerapan atau lindak lanjut dari perencanaan yang telah ditetapkan, tersedianya Preventive Maintenance yang balk di perusahaan, dan ada orang-orang yang peduli pada kegiatan divisi produksi, manufaktur dan engineering dalam menjalankan TPM. Sedangkan faktor-faktor dominan penunjang keberhasilan pelaksanaan TPM adalah manajemen tingkat menengah, arahan menuju misi dari perusahaan, ketrampilan koordinator TPM untuk berkomunikasi, pelatihan yang baik bagiseluruh organisasi, pengukuran kinerja peralatan, pengetahuan dan keyakinan, teknisi pemeliharaan, waktu yang dialokasikan untuk pelaksanaan TPM, motivasi dari manajemen dan etos kerja dan menugaskan seseorangs ecara penuh untuk mengawasi pelaksanaan TPM.

Dengan tesis ini diharapkan perusahaan manufaktur di idonesia yanga akan atau sedang menerapkan TM akan mendapatkan informasi mengenai factor-faktor yang harus diterapkan untuk menunjang keberhasilan pelaksanaan TPM di perusahaan masing-masing.

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Abstract
Every manufacturing company has a goal of becoming a world-class manufacturing company. To reach that goal a modern manufacturing must be supported by both effective and efficient equipment maintenance. One approach in improving the pelformance of maintenance activities is to implement and develop a TotalProductive Maintenance (TPM).

Dominant factors supporting the success of TPM implementation at manufacturing company in Indonesia are discussed in this thesis. The researched factors are compiled resut!s, which are obtained from Internet, books, magazines, and bulletin, The research in this thesis is used by random questionnaire given to respondents of several mantifacturing companies in Indonesia, which have carried out TPM.

Such a very dominant factors. which supported the success of TPM implementation, can be gathered from data processing. Those factors are such as a solid organization, management commitment, the involvement of people, an implementation of plan, a good Preventive Maintenance already in plant, and the people who care for the production, manufacturing, and engineering division activity in implementing TPM. While dominant factors categorized in this thesis are middle management, alignment to company mission, good communication all level of organization, measures of equipment maintenance pelformance, knowledge and beliefs, mamtenance of technicians, time allocation for TPM implementation, motivation of management and workforce, and a full time person assigned to watch over the TPM implementation.

Manufacturing company in Indonesia which is planning to implement or currently implementing TPM can get information rom this regarding factors that must be adapted to support the success of TPM implementation in each of their plants.

Abstrak :
ABSTRAK
Laporan magang ini membahas mengenai penilaian persediaan PT MM. Persediaan merupakan akun yang perlu mendapatkan perhatian khusus bagi perusahaan manufaktur, karena persediaan merupakan akun yang terdiri dari komponen biaya-biaya. Oleh karena itu kesalahan penilaian persediaan membawa dampak prospektif terhadap laporan keuangan ke tahun berikutnya. Setelah melakukan analisis dapat disimpulkan bahwa kesalahan penilaian persediaan PT MM disebabkan kelemahan pengendalian internal dalam menangani pencatatan akuntansi, kesalahan spesifik berkaitan dengan transaksi seperti perbedaan waktu pengakuan transaksi, belum dilakukan penjurnalan, kesalahan input data, serta kegagalan software sistem informasi akuntansi dalam mengolah pencatatan persediaan. Selain kesalahan terhadap penilaian terdapat beberapa hal yang harus dirubah manajemen dalam mengakumulasi nilai persediaan agar sesuai prinsip akuntansi yang berlaku umum.

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ABSTRACT
This internship report examine about inventory valuation that major asset in manufacturing company as PT MM. Inventory must have special attention in manufacturing company, because this account consist many cost component. Because of that, error in this account has prospektif effect to financial statement in next period. After analyze of financial statement, the conclusion of error in inventory valuation occured because of weakness of internal control in accounting record, specific problem like time difference in record transaction, transaction not recorded, wrong data recorded, the last weakness of system information to process inventory records. Beside that management should change their polcy in counting inventory valuation to match with general accepted accounting principle.

Abstrak :
Long-run cash effective tax rate merupakan pengukuran untuk tax avoidance jangka panjang yang diusulkan oleh Dyreng et al. (2008). Tujuan dari penelitian ini adalah untuk menganalisis tax avoidance jangka panjang pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, Kuala Lumpur Stock Exchange, dan Singapore Exchange tahun 2001-2011. Penelitian ini menggunakan sampel 100 perusahaan untuk kelompok tahun 2001-2010 dan 100 perusahaan untuk kelompok tahun 2002-2011. Hasil dari penelitian ini menunjukkan nilai long-run cash effective tax rate pada perusahaan manufaktur di Singapura baik dalam jangka waktu satu tahun, lima tahun, maupun sepuluh tahun, relatif lebih rendah dibandingkan perusahaan manufaktur di Indonesia dan Malaysia. Annual cash effective tax rate berpengaruh positif terhadap long-run cash effective tax rate. Book tax conformity berpengaruh negatif terhadap tax avoidance jangka panjang. Earnings to price dan return on asset berpengaruh positif terhadap tax avoidance jangka panjang, sedangkan book to market ratio dan aset takberwujud berpengaruh negatif terhadap tax avoidance jangka panjang.

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Long-run cash effective tax rate is measurement of long-run tax avoidance, suggested by Dyreng et al. (2008). The purpose of this research is to measure and analyse long-run tax avoidance of listed manufacturing companies in Indonesia Stock Exchange, Kuala Lumpur Stock Exchange, Singapore Exchange for period 2001-2011. This research is based on sample of 100 companies for group of year 2001-2010 and 100 companies for group of year 2002-2011. The result shows that long run cash effective tax rate in Singapore within one, five or ten years is smaller than Malaysia's and Indonesia's. Annual cash effective tax rate proved positively affect the long-run cash effective tax rate. While book tax conformity negatively affect long run tax avoidance. Earnings to price ratio and return on asset positively affect long run tax avoidance. However, book to market ratio and intangible assets negatively affect long run tax avoidance.

Abstrak :
[Penelitian ini membahas determinan Value of Financial Flexibility di Indonesia pada periode 2009-2013 dengan pendekatan teoritis Gamba dan Triantis (2008) serta model yang dikembangkan oleh Rapp et al (2014). Sampel yang digunakan dalam penelitian berjumlah 99 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Hasil penelitian ini menunjukkan hal penting terkait determinan Value of Financial Flexibility. Pertama, growth opportunities dan profitabilitas berpengaruh positif terhadap Value of Financial Flexibility walaupun growth opportunities tidak berpengaruh secara signifikan. Kedua, effective cost of holding cash, cost of external financing dan reversibility of capital secara signifikan berpengaruh negatif terhadap Value of Financial Flexibility. ......Architecture is an ongoing procesess, that makes architecture change to a form that does not fixed. Wastra decoration addition is a modified form by the user to the building, as a way to adjust space to the function and activities change. So the architecture can be changed by a continual process. This thesis will try to see wastra as a represented form of architecture that transforms the fixed architecture to become unfixed, as a continuation process of the architecture. And the role wastra as building decoration in changing the architecture to be able to receive different function and activities.;Architecture is an ongoing procesess, that makes architecture change to a form that does not fixed. Wastra decoration addition is a modified form by the user to the building, as a way to adjust space to the function and activities change. So the architecture can be changed by a continual process. This thesis will try to see wastra as a represented form of architecture that transforms the fixed architecture to become unfixed, as a continuation process of the architecture. And the role wastra as building decoration in changing the architecture to be able to receive different function and activities.;Architecture is an ongoing procesess, that makes architecture change to a form that does not fixed. Wastra decoration addition is a modified form by the user to the building, as a way to adjust space to the function and activities change. So the architecture can be changed by a continual process. This thesis will try to see wastra as a represented form of architecture that transforms the fixed architecture to become unfixed, as a continuation process of the architecture. And the role wastra as building decoration in changing the architecture to be able to receive different function and activities., Architecture is an ongoing procesess, that makes architecture change to a form that does not fixed. Wastra decoration addition is a modified form by the user to the building, as a way to adjust space to the function and activities change. So the architecture can be changed by a continual process. This thesis will try to see wastra as a represented form of architecture that transforms the fixed architecture to become unfixed, as a continuation process of the architecture. And the role wastra as building decoration in changing the architecture to be able to receive different function and activities.]

Abstrak :
Penelitian ini bertujuan untuk mengetahui dampak manajemen working capital (sebagai ukuran likuiditas perusahaan) terhadap profitabilitas operasional dan profitabilitas bersih pada perusahaan manufaktur terbuka di Indonesia periode 2000 hingga 2013. Selain itu, penelitian ini juga ditujukan untuk mengetahui dampak dari dinamika ekonomi industri terhadap pengaruh manajemen working capital terhadap profitabilitas operasional dan profitabilitas bersih perusahaan. Terdapat lima komponen manajemen working capital yang digunakan dalam penelitian ini: (1) cash conversion cycles, (2) number of days accounts receivable, (3) number of days inventories, (4) number of days accounts payable, dan (5) rasio ketersediaan kas. Penelitian ini menguji tiga skenario siklus bisnis yang terjadi pada industri manufaktur di Indonesia (Upturn, Normal, dan Downturn). Hasil penelitian menunjukkan bahwa terdapat pengaruh negatif yang signifikan antara komponen manajemen working capital pada profitabilitas, kecuali rasio ketersediaan kas yang memiliki pengaruh positif yang signifikan, dimana hal tersebut mengindikasikan bahwa perusahaan dengan siklus konversi kas yang singkat dan memiliki cadangan kas yang tinggi memiliki profitabilitas operasional dan profitabilitas bersih yang relatif lebih tinggi. Selain itu, hasil penelitian ini juga menunjukkan bahwa siklus bisnis tidak memberikan dampak yang signifikan terhadap pengaruh manajemen working capital terhadap profitabilitas. ...... This research is aimed to determine the impact of working capital management (as a liquidity measurement) on operational profitability and net profitability of the Indonesian public listed manufacturing companies in the period between 2000 and 2013. Moreover, this research is aimed to find the impact of industry-wide economic fluctuation towards the relationship between working capital management and company profitability. There are five components of working capital management investigated in this research: (1) cash conversion cycles, (2) number of days accounts receivable, (3) number of days inventories, (4) number of days accounts payable, and (5) cash reserve ratio. This research investigated three possible scenarios of business cycles that occur in the manufacturing industry (upturn, normal, and downturn periods). The results of this study indicate that there are significant negative impacts between each component of working capital management on both operating and net profitability, except cash reserve ratio which has indicated significant positive direction, meaning that the companies with shorter cash conversion cycle and greater cash reserve are relatively more profitable both for operating and net activities. In addition, the results of this study indicate that business cycles are unable to bring significant impact on the relationship between working capital management and profitability.

Abstrak :
Penelitian ini melihat dan menganalisis manajemen persediaan di salah satu perusahaan manufaktur dengan produk furnitur. Penelitian ini menggunakan metode studi kasus, dengan menggunakan 1 sampel untuk diteliti secara komprehensif, yaitu PT. R. Seiring dengan peningkatan persaingan di industri menufatur, membuat para pelaku usahanya perlu untuk meningkatkan efisiensi dan efektivitas. Salah satu caranya adalah melakukan manajemen persediaan. Dari analisis yang dilakukan diketahui bahwa PT. R. selama ini belum memiliki manajemen persediaan yang efisien. ......This thesis observe and analyze the inventory management in one of manufacturing company producing furniture. This research uses case study method, using one sample to be observed comprehensively, which is PT. R. The increasing competitive in manufacturing industry is a basis to increase efficiency and effectiveness. In order to increase it by implementing inventory management. This research proves that PT. R did not have efficient inventory management.

Abstrak :
Penelitian ini menganalisis kualitas implementasi PSAK 1 revisi 2009 pada laporan keuangan perusahaan manufaktur di Indonesia. Penelitian menggunakan 65 sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011. Variabel yang digunakan dalam penelitian terdiri dari kualitas penerapan PSAK 1 revisi 2009 sebagai variabel dependen yang diukur dengan menggunakan disclosure checklist dan variabel indepeden terdiri dari ukuran perusahaan, leverage, profitabilitas, likuiditas, porsi kepemilikan saham publik, serta tipe auditor. Secara keseluruhan, rata-rata skor kualitas penerapan adalah 99,32% dan sebanyak 41 perusahaan memperoleh skor 100%. Dengan menggunakan regresi linear berganda untuk menganalisis data, ditemukan bukti signifikan yang mendukung hipotesis bahwa porsi kepemilikan saham publik dan tipe auditor memiliki pengaruh positif terhadap kualitas penerapan PSAK 1 revisi 2009. Sedangkan ukuran, leverage, profitabilitas, dan likuiditas memiliki pengaruh negatif terhadap kualitas penerapan PSAK 1 revisi 2009. ...... This research is analyzing quality implementation of PSAK 1 revised 2009 to financial report of manufacture firms in Indonesia. The research was conducted to 65 samples consisting of going public manufacture firms listed in Indonesia Stock Exchange in year 2011. All variables used in this research are application score of PSAK 1 revised 2009 as dependent variable which scored by disclosure checklist while independent variables consist of firm size, leverage, profitability, liquidity, other public shareholders and auditor type. Overall, total application score of PSAK 1 revised 2009 is 99,32% in average and 41 firms got 100% score. Using multiple linear regression to analyze data, the research finds there is significant evidence supporting hypotheses that other public shareholders and auditor type have the positive effect on application quality of PSAK 1 revised 2009. Besides, size, leverage, profitability, and liquidity have negative effect on application quality of PSAK 1 revised 2009.

Abstrak :
Studi ini bertujuan untuk menguji hubungan antara pelaporan keuangan dengan kualitas laba. Penelitian ini mendefinisikan kualitas pelaporan keuangan sebagai karakteristik kualitatif yang berada di dalam kerangka konseptual pelaporan keuangan menuruut IASB (2010). Sedangkan kualitas laba ditetapkan sebagai persistensi laba. Selain itu, penelitian ini mengoperasikan analisis regresi data panel. Penelitian ini menggunakan perusahaan manufaktur di Indonesia yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2012 sampai 2013 sebagai sampel. Penelitian ini memiliki temuan bahwa kualitas pelaporan keuangan terbukti secara empiris berhubungan positif kualitas laba secara signifikan.

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This study aims to investigate the relationship of financial reporting quality on earnings quality. This paper defines financial reporting quality as the qualitative characteristics in a conceptual framework for financial reporting by IASB (2010). Whilst, earnings quality is defined as the persistence of earnings. Additionally, this study executes panel data regression analysis. Indonesian public manufacturing companies listed in Indonesia Stock Exchange (IDX) ranging from 2012 to 2013 appear to be samples of this study. This study finds that financial reporting quality is empirically proven to be positively correlated with earnings quality.

Abstrak :
Penelitian ini merupakan penelitian kuantitatif yang menggabungkan data cross sectional dan data time series atau yang biasa dikenal dengan data panel. Penelitian ini bertujuan untuk menganalisa pengaruh antara pengukuran struktur modal terhadap kinerja keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode tahun 2010-2014. Jumlah keseluruhan dari objek observasi dari penelitian ini adalah 68 perusahaan manufaktur. Pengukuran struktur modal dibagi menjadi dua pengukuran, secara nilai pasar dan nilai buku. Dalam penghitungan nilai pasar, nilai pengukuran struktur modal diperoleh dengan membagikan jumlah keseluruhan hutang perusahaan terhadap jumlah keseluruhan kapitalisasi pasar, sementara untuk nilai buku penyebutnya adalah jumlah keseluruhan modal perusahaan yang tertera pada laporan keuangan. Kinerja keuangan yang digunakan adalah Return on Equity dan Earning Before Tax to Sales atau EBT Margin. Hasil yang ditemukan adalah terdapat pengaruh yang positif meskipun tidak signifikan antara pengukuran struktur modal terhadap kinerja keuangan. Hal ini jika dikaji lebih lanjut, dapat disebabkan oleh kemungkinan pengaruh yang lebih besar terhadap variabel-variabel yang terdapat di dalam variabel pengukuran struktur modal dan variabel kinerja keuangan itu sendiri.

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This study is a quantitative research that combines the cross sectional data and time series data in one data panel. The purpose of this study is analize the impact of capital structure measures towards financial performance on manufacture companies that are listed in Bursa Efek Indonesia for the period of 2010-2014. The total amount of observation in this study is 68 manufacture companies. Capital Structure Measures can be measured in two ways, using market value and book value. For the market value, the number can be obtrained by dividing total debt with the total market capitalization of that company, while for the book value; the denominator is total capital which is shown in the financial report. The financial performances that are used in this study are Return on Equity and Earning before Tax to Sales or EBT Margin. The result of this study shows that there is a positive impact eventhough not significant between capital structure measures towards financial performance. It is possible in further study, that these variables have a much more impact towards variables contained in them.