EBOOK AKUNTANSI MANAJEMEN MULYADI

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London: Thompson Learning Edvinsson, L. Menjadikan Manajemen Pengetahuan sebagai Keungguulan. Financially Sustainable Universities II. European Universities Association. Falk, Svenja. Knowledge Management: The Source of Innovation?. Editors: Alfred J. Beerli, Svenja Falk, Daniel Diemers.

New York: Amacom, hlm Ferreira, A. Management acoounting control and control system design and use: an exploratory study in portugal. PhD thesis. May: Foon, Low Swee. Capabilities Differential as source of sustainable competitive advantage. Knowledge and Organization. Teece Eds.

London: Sage Publications. Grant, R. The resource-based theory of competitive advantage: implication For strategic formulation. Knowledge management.

Information Systems Management, Winter, Gray C. Sloan Management Review, 42 1 , Gordon, G. Accounting strategy to improve public higher education management. Journal of Systemic Knowledge Management, January Hanif, Ismail, dan Darsono Prawironegoro. Sistem Pengendalian Manajemen Konsep dan Aplikasi. The influence of top management team Heterogeneity in firms competitive moves.

Administrative Science Quarterly, 41, Hansen, M. Introducing T-shaped managers: Knowledge management's next generation. Harvard Business Review, 79 3 , Hansen, M. Nohria and T. Tierney Hartono, Jogianto.

BPFE, Yogyakarta. Hariharan, S. Harvard College Bussiness. Managing Knowledge and Learning. Boston Hawkins, Del I. Best, dan Kenneth A. Consumer Behavior : Building Marketing Strategy.

Eight Edition. Honeycutt, Jerry. Jakarta : PT. Alex Media Komputindo. Huber, G. MIS Quarterly, 8 3 , An Integration of Thoughts on Knowledge Management. Hult, G. Journal of Operations Management, 21 5 , Knowledge sharing in organizations: A conceptual framework. Human Resource Development Review, 2, Ismail Nawawi. Manajemen Pengetahuan. Ghalia Indonesia, Bogor. J Contemporary Research In Business Itami, H.

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Roehl, Jerry ,Honeycutt. Jakarta : Elex Media Komputindo. Kumar, S. Librarians as Knowledge Managers. PDF diakses tanggal Larsson, R. Langfield-Smith, K. Lee, NJ. The Impact of knowledge sharing, organizational capability and partnership quality on IS outsourcing success. Journal of Management Information Systems, 20 1 , Leonard-Barton, D. Core capabilities and core rigidities: a paradox in managing new product development. Strategic Management Journal, Vol.

Organizational Dynamics. Marr, B. Intelectual capital at the crossroads: managing, measuring and repoting of IC. Journal of intellectual capital, 5, 2, Maciariello, Joseph A.

J: Prentice Hall Inc. Academy of Management Journal, — Nation-states, educational traditions and the world-class university project. Prepared for institusional of a world-class university in global competition, Seoul Marwansyah dan Mukaram. Manajemen Sumber Daya Manusia. Cetakan kedua. Pusat penerbit administraasi niaga politeknik negeri, Bandung. Martin, de Castro, Gregorio.

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Knowledge Sharing and Trust in Organizations. Miner, J. Miner, A.

Administrative Science Quarterly, 46 2 , Mintzberg H. Pattern in strategy formulation. Management Science,24,9, Moorman, R. J dan Gould, J. Understanding Organizations as Learning System. Sloan Management Review, Winter, pp Neuman, G.

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Organizational citizenship behaviors: Achievement orientation and personality. Journal of Business and Psychology, 13, Nonaka, I. The Knowledge Creating Company. Harvard Business Review, 69 6 , Organization Science, 5 1 , The knowledge-creating company : how Japanese companies create the dynamics of innovation New York: Oxford University Press. Research Directions for Knowledge Management.

Nonaka, Ikujiro. Knowledge Creation and Dialectics. Hitosubashi on Knowledge Management. Hirotaka Takeuchi dan Ikujiro Nonaka. Oluic-Vukovic, V.

From information to knowledge: some reflections on the origin of the current shifting towards knowledge processing and further OECD Frascati manual. PDF Otley, D. The Journal of General Education, Vol. The Hard Problem Of Management. Jossey Bass Inc. Knowledge Management Systems: Theory and Practice. London: Thomson Learning. Pawit, M Yusuf. Manajemen Pengetahuan Informasi, Komunikasi, Pendidikan, dan perpustakaan.

Rajawali Pers Penrose, Edith. The Theory of Growth of the Firm. Oxford: Blackwell. Peteraf, Margaret A. Managing knowledge work. Basingstoke: Palgrave. Polanyi, M. Knowing and being; essays Chicago: University of Chicago Press. Meaning Chicago: University of Chicago.

Polanyi, K. The great transformation New York: Octagon Books. Porter, ME.

Competitive Strategy: creating and suistaining superior performance. Free press: New York Prahalad, C. The core competence of the corporation. Harvard Business Review, pp. Prahalad C. Quiinn, J. The intelligent Enterprise: A New Paradigm.

Academy of Management executive, 6, 4, Quintas, P. Knowledge management: A strategic agenda. Long Range Planning, 30 3 , Metode dan Teknik Menyusun Tesis.

Alfabeta: Bandung Robert N. Rowley, J. What is Knowledge Management?. Library Management, 20 8 , Rubenstein-Montano, B. Serban, A. Overview of Knowledge Management. New Directions for Institutional Research, , Simon, H. The seemingly increasing rate at which both internal and external environments change. Problem 3: Operations managers are called upon to support the organization's strategy. OM does this with some combination of one of three strategies.

What are these three strategies? A major storm or hurricane may have considerable impact on a company s facilities and scheduling. Flooding and wind damage can make a facility unusable or significantly reduce its capacity. Stocks of raw materials, especially agricultural products, might be damaged or in short supply. The long-term availability of some materials might be significantly reduced. There may be a shortage of important services during the recovery. For example, the demand for roofers and builders is high after a major storm and they would like to be able to rapidly increase their capacity to handle the higher demand.

Terrorist activity has forced organizations to rethink, and in many cases expand, their security systems. Firms have also had to reevaluate their supply networks and consider increasing their inventory safety stock.

They may also reassess the risks of foreign locations and expansion. A decrease in the skill levels of Americans entering the labor market requires that organizations place more emphasis on training, turn to automation to obviate the need for human labor, and hire from outside the United States.

WTO and NAFTA changed the rules for trading, opened new markets, and in some instances, changed the role of labor versus capital where labor is especially low cost, emphasis often shifts from the use of capital to the use of labor. The increasing cost of health insurance adds significantly to the cost of labor.

Some large US organizations are passing on this increased cost to the employees or reducing other parts of the benefit package in response to these pressures. The Internet has promoted globalization of markets, and eliminated barriers of geography and time.

Problem 2: a. The increased use of LANs and WANs has, among other things, enabled new organizational structures, the movement of the locus of responsibility further down the organizational hierarchy elimination of middle management , and the increasing practicality of JIT operations, mass customization, etc..

The increased emphasis on service has, among other things, fostered an increased information or information technology content of many products. Firms are also increasing training because so much of the service economy is dependent upon individual competence. The increased role of women in the workplace is requiring an increased emphasis on the creation and communication of appropriate human resource policies. It may also be fostering the creation of flexible work schedules and, to a lesser degree, telecommuting.

Some companies seem to be adopting the perspective that their main problem is now the management of change as opposed to the management of a specific process or product. If nothing else, the management of change is becoming a formal part of the manager s responsibility. Problem 3: OM managers support the firm's strategy by achieving a competitive advantage through some combination of differentiation, low-cost leadership, and response.

Praktek Masalah: Bab 2, Strategi Operasi dalam Lingkungan Global Masalah 1: Mengidentifikasi bagaimana perubahan dalam lingkungan eksternal dapat mempengaruhi strategi OM bagi perusahaan. Misalnya, apa dampak faktor-faktor berikut mungkin memiliki strategi OM? Terjadinya badai besar atau badai.

Penurunan banyak dibahas dalam kualitas Amerika sistem sekolah dasar dan menengah. Tingkat cepat di mana biaya asuransi kesehatan meningkat. Peningkatan penekanan pada pelayanan c. Peningkatan peran perempuan di tempat kerja d. Tingkat tampaknya meningkat di mana kedua perubahan lingkungan internal dan eksternal. Masalah 3: manajer Operasi dihimbau untuk mendukung strategi organisasi.

OM melakukan hal ini dengan beberapa kombinasi salah satu dari tiga strategi. Apa ketiga strategi? Draw the network to represent this project. Problem 4: A project has an expected completion time of 40 weeks and a standard deviation of 5 weeks. It is assumed that the project completion time is normally distributed.

What is the date? Problem 5: Development of a new deluxe version of a particular software product is being considered.

The activities necessary for the completion of this project are listed in the table below along with their costs and completion times in weeks. Menggambar jaringan untuk mewakili proyek ini. Masalah 4: Sebuah proyek memiliki waktu penyelesaian yang diharapkan dari 40 minggu dan deviasi standar 5 minggu. Diasumsikan bahwa waktu penyelesaian proyek terdistribusi secara normal. A Berapakah probabilitas penyelesaian proyek dalam 50 minggu atau kurang?

B Berapakah probabilitas penyelesaian proyek dalam 38 minggu atau kurang? Apa tanggal? Masalah 5: Pengembangan versi deluxe baru dari produk perangkat lunak tertentu sedang 14 dipertimbangkan. Kegiatan yang diperlukan untuk penyelesaian proyek ini tercantum dalam tabel di bawah ini bersama dengan biaya mereka dan waktu selesai pada minggu. B Berapakah total biaya yang dibutuhkan untuk menyelesaikan proyek ini pada waktu normal?

C Jika Anda ingin mengurangi waktu yang dibutuhkan untuk menyelesaikan proyek ini dengan 1 minggu, kegiatan yang harus jatuh, dan berapa banyak ini akan meningkatkan biaya total? Develop a 3-week moving average. The forecast for the week of January 1 was units whereas the actual demand turned out to be units. Calculate the demand forecast for the week of January 8. Problem 4: Exponential smoothing is used to forecast automobile battery sales. Evaluate the accuracy of each smoothing constant. Which is preferable?

Assume the forecast for January was 22 batteries. Actual sales are given below: Month Actual Battery Sales Forecast January February 21 March 15 April 14 May 13 June 16 16 Problem 5: Use the sales data given below to determine: a the least squares trend line, and b the predicted value for sales.

Year Sales Units To minimize computations, transform the value of x time to simpler numbers. In this case, designate year as year 1, as year 2, etc. Problem 6: Given the forecast demand and actual demand for foot fishing boats, compute the tracking signal and MAD. The average quarterly sales for the past 5 years have averaged: spring 4,, summer 3,, fall 2, and winter 1, Compute the quarterly index. Compute next year s sales and the sales for each quarter.

Mengembangkan rata-rata 3 minggu bergerak. Minggu Auto Penjualan Masalah 2: Carmen memutuskan untuk meramalkan penjualan mobil dengan bobot tiga minggu sebagai berikut: Berat Terapan Periode 3 Minggu lalu 2 Twoweeks lalu 1 Tiga minggu yang lalu 6 Jumlah Masalah 3: perusahaan A menggunakan pemulusan eksponensial sederhana dengan untuk meramalkan 22 permintaan. Ramalan untuk minggu 1 Januari unit sedangkan permintaan aktual ternyata menjadi unit.

Hitung perkiraan permintaan untuk minggu Januari 8. Masalah 4: Pemulusan eksponensial digunakan untuk meramalkan penjualan mobil baterai.

Dua nilai yang diperiksa, dan evaluasi atas keakuratan setiap konstanta. Mana yang lebih baik? Asumsikan meramalkan bulan Januari adalah 22 baterai. Penjualan aktual diberikan di bawah ini: Bulan Penjualan Baterai Aktual Forecast 20 Jan Februari 15 Maret April Mei 16 Juni Masalah 5: Gunakan data penjualan yang diberikan di bawah untuk menentukan: a garis tren kuadrat sedikit, dan b nilai prediksi untuk tahun penjualan.

Tahun Penjualan Unit Untuk meminimalkan perhitungan, mengubah nilai x waktu ke nomor sederhana. Dalam hal ini, menetapkan tahun sebagai tahun 1, sebagai tahun 2, dll Masalah 6: Mengingat peramalan permintaan dan permintaan sebenarnya untuk kapal nelayan kaki, menghitung sinyal pelacakan dan MAD. Penjualan rata-rata kuartalan selama 5 tahun terakhir memiliki rata-rata: musim semi, musim panas , musim gugur dan musim dingin Hitung indeks triwulanan.

Hitung tahun depan penjualan dan penjualan untuk setiap kuartal. Chapter 5, Design of Goods and Services Problem 1: You wish to compete in the super premium ice cream market. Use the house of quality concept. Market research has revealed that customers feel four factors are significant in making a downloading decision. A rich taste is most important followed by smooth texture, distinct flavor, and a sweet taste.

From a production standpoint, important factors are the sugar content, the amount of butterfat, low air content, and natural flavors. Problem 2: Prepare a bill-of-material for a ham and cheese sandwich. Problem 3: Prepare an assembly chart for a ham and cheese sandwich. Problem 4: Michael s Engineering, Inc. He is considering moving from a small custom design facility to an operation capable of much more rapid design of components.

This means that Michael must consider upgrading his CAD equipment. What do you suggest Michael do and what is the EMV of this decision?

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Therefore, Michael should download the desktop systems. Gunakan rumah konsep kualitas. Penelitian pasar telah mengungkapkan bahwa pelanggan merasa empat faktor yang signifikan 26 dalam membuat keputusan pembelian. Sebuah "kaya" rasa yang paling penting diikuti oleh tekstur yang halus, aroma yang berbeda, dan rasa manis. Dari sudut pandang produksi, faktor penting adalah isi gula, jumlah Lemak mentega, kandungan udara yang rendah, dan rasa alami.

Masalah 2: Siapkan tagihan-of-bahan untuk sandwich ham dan keju. Masalah 3: Siapkan bagan perakitan untuk sandwich ham dan keju. Masalah 4: Michael Rekayasa, Inc memproduksi komponen untuk usaha notebook selalu berubah komputer.

Dia mempertimbangkan untuk pindah dari fasilitas desain kecil kustom untuk operasi mampu jauh lebih cepat desain komponen. Ini berarti bahwa Michael harus mempertimbangkan untuk mengupgrade-nya peralatan CAD. Chapter 6, Managing Quality Problem 1: The accounts receivable department has documented the following defects over a day period: Category Frequency Invoice amount does not agree with the check amount Invoice not on record not found 24 No formal invoice issued 18 Check payment not received on time 30 Check not signed 8 Invoice number and invoice referenced do not agree 12 What techniques would you use and what conclusions can you draw about defects in the accounts receivable department?

Problem 3: Draw a fishbone chart detailing reasons why a part might not be correctly machined. Other problems are late payments and an apparent invoice-filing problem in the office. This value could be considerably higher depending on how much of the problem of disagreement between invoice and check amounts is the result of accounts receivable process problems.

Problem 3 Praktek Masalah: Bab 6, Mengelola Kualitas Masalah 1: Departemen Piutang telah mendokumentasikan cacat berikut selama periode hari: Kategori Frekuensi Faktur jumlah tidak setuju dengan jumlah cek Faktur tidak pada catatan tidak ditemukan 24 Tidak ada faktur resmi yang dikeluarkan 18 Periksa pembayaran tidak diterima pada waktu 30 Periksa tidak ditandatangani 8 Faktur dan nomor faktur direferensikan tidak setuju 12 Teknik apa yang akan Anda gunakan dan apa kesimpulan yang dapat Anda menarik tentang cacat di departemen piutang?

Sam Jumper, the owner, has calculated the cost for three process alternatives. Which should he choose? Problem 2: Solve Problem 1 graphically Problem 3: Using either your analytical solution found in Problem 1, or the graphical solution found in Problem 2, identify the volume ranges where each process should be used. Problem 4: If Jackson Custom Machine is able to convince the customer to renew the contract for another one or two years, what implications does this have for his decision?

Sam Jumper, pemilik, telah menghitung biaya untuk tiga alternatif proses. Yang mana yang harus dia pilih?

Masalah 2: Mengatasi Masalah 1 grafis Masalah 3: Baik menggunakan solusi analitis Anda ditemukan pada Soal 1, atau solusi grafis yang ditemukan pada Soal 2, mengidentifikasi volume berkisar di mana masing-masing proses harus digunakan. Masalah 4: Jika Jackson Custom Mesin mampu meyakinkan pelanggan untuk memperbaharui kontrak 32 selama satu atau dua tahun, apa implikasi hal ini miliki untuk keputusannya?

Chapter 8, Location Strategies Problem 1: A major drug store chain wishes to build a new warehouse to serve the whole Midwest. At the moment, it is looking at three possible locations. Problem 2: Balfour s is considering building a plant in one of three possible locations. Problem 3: 33 Our main distribution center in Phoenix, AZ is due to be replaced with a much larger, more modern facility that can handle the tremendous needs that have developed with the city s growth.

Fresh produce travels to the seven store locations several times a day making site selection critical for efficient distribution. Using the data in the following table, determine the map coordinates for the proposed new distribution center. The general manager, Patricia Donegal, has decided to base her decision on six critical success factors: technology availability and support, availability and quality of public education, legal and regulatory aspects, social and cultural aspects, economic factors, and political stability.

Using a rating system of 1 least desirable to 5 most desirable she has arrived at the following ratings you may, of course, have different opinions. In which country should the plant be built? Critical Success Factor Turkey Serbia Slovakia Technology availability and support Availability and quality of public education Legal and regulatory aspects Social and cultural aspects Economic factors Political stability Problem 5: Assume that Patricia decides to use the following weights for the critical success factors: 34 Technology availability and support 0.

Problem 6: Patricia s advisors have suggested that Turkey and Slovakia might be better differentiated by either a doubling the number of critical success factors, or b breaking down each of the existing critical success factors into smaller, more narrowly defined items, e.

How would you advise Ms. From a practical perspective, given the small difference between the scores for Turkey and Slovakia, and the subjectivity of the ratings themselves, Patricia would be better advised to develop additional critical success factors, more carefully weigh the individual factors; or, in general, to acquire more information before making her decisions.

One might again suggest that additional information be considered in making the decision. Problem 6: a Doubling the number of critical success factors. There are two issues here. First, from a practical perspective there are a limited number of truly critical success factors and these should be the ones presently being considered. Any additional factors should be of secondary or tertiary importance.

Second, given the subjective nature of the rating process, adding additional factors would also increase the overall margin of error of the final ratings to a degree that may eliminate any gain in differentiation arising from the use of the additional factors.

The use of a maximum of seven to nine critical success factors is usually appropriate. Praktek Masalah: Bab 8, Strategi Lokasi Masalah 1: Sebuah jaringan toko obat utama ingin membangun sebuah gudang baru untuk melayani seluruh Midwest.

Pada saat ini, adalah melihat tiga lokasi mungkin. Faktor, bobot, dan peringkat yang dianggap diberikan di bawah ini: Ratings Faktor Berat Peoria Des Moines Chicago Kedekatan dengan pasar Biaya tenaga kerja Pajak Kedekatan dengan pemasok Kota mana yang harus mereka pilih?

Masalah 2: Balfour sedang mempertimbangkan membangun pabrik di salah satu dari tiga lokasi mungkin. Masalah 3: utama distribusi kami pusat di Phoenix, AZ adalah karena diganti dengan fasilitas, jauh lebih besar yang lebih modern yang dapat menangani kebutuhan luar biasa yang telah dikembangkan dengan pertumbuhan kota.

Produk segar perjalanan ke tujuh lokasi toko beberapa kali sehari membuat pilihan lokasi yang kritis untuk distribusi yang efisien. Menggunakan data dalam tabel berikut, tentukan peta koordinat untuk pusat distribusi baru yang diusulkan. Manajer umum, Patricia Donegal, telah memutuskan untuk mendasarkan keputusan di atas enam faktor keberhasilan kritis: ketersediaan dan dukungan teknologi, ketersediaan dan kualitas pendidikan masyarakat, aspek hukum dan peraturan, aspek sosial dan budaya, faktor ekonomi, dan stabilitas politik.

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