Rancang bangun model sistem akuntansi diferensial dalam agroindustri the hitam

Abstract

Indonesia was the world's sixth largest producer of tea commodity, after India, China, Srilangka, Kenya, and Turkey in the year of 2002. In the same year, Indonesia was the world's fifth largest exporter of the tea commodity, after Srilangka, Kenya, China, and India. During the last nine years, the export of Indonesian tea decreased from 129,900 tons in 1993 to 102,000 tons in 2002, a decrease by an average of two percent per year. This has caused the decrease of Indonesian market share of tea from 10.8 percent in 1993 to 7.2 percent in 2002. The situation has worsened by the fact that the export price of the Indonesian tea in the world market was also the lowest compared to the other tea producing countries. During the period of 1990 - 1998, the average price of the Indonesian tea was only 55.6%; 59.2%; and 74.6% of the average price of India, Srilangka, and Kenya respectively. The decreaisne sales volume and the lowest export price could be attributed to the poor management practices. To improve the efectiveness of the management of the Indonesian black tea ago-industry, a diferential accounting systems model was designed and developed as an integrated short and long-term strategies through which the industry could improve its competitiveness. The general objective of the study is to design a differential accounting systems model in the black tea ago-industry, in order to determim the cost of production, to analyse and to evaluate the performance of the black tea-agro-industry both for new planting and replanting models. Since the black tea ago-industry involves numerous complex inter-related factors, systems of approaches were used in the study. The decision-making computational models used in the study were Soft Systems Methodology (SSIY), Interpretive Structural Modeling (ISM, cost-profit-volume (CVP) analysis, financial ratio analysis. The sensitivity analysis is also used to find out the influences of the increase of production costs, the decrease of product price, and the changes of rupiah currency value toward the US dollar. The models were designed for both new planting and replanting models. Each model was then validated by using actual performance of the black tea ago-industry obtained from PT. Perkbunan Nusantara VIII (PTPN VIII) and Pusat Penelitian Teh dun Kina (PPTK) Gambung, and the standard of soundJinancia1 measurement for stateowned companies stated in the decree of the Finance Ministry of the Republic of Indonesia. The validations show that the differential accounting systems model fits the performance of the industry, for both models. However, the sensitivity analysis shows that the black tea agro-industry was very sensitive towards the factor changes, such as the decrease of product price, the increase of operating costs, and the depreciation of the local currency.