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The Role of Material Flow Cost Accounting In Production Efficiency And Waste Reduction In Karya 27 Perabot Alyani Rahma Putri; Muthi Maitsa Zulfatri
Journal of Engineering Science and Technology Management (JES-TM) Vol. 5 No. 2 (2025): September 2025
Publisher : Journal of Engineering Science and Technology Management

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Abstract

This study aims to analyze the efficiency of the production process in micro, small, and medium enterprises (MSMEs) producing wooden furniture, with a case study of Karya 27 Perabot, which has been operating since 2019. To achieve this objective, this study adopted the Material Flow Cost Accounting (MFCA) approach, an environmental accounting method that allows for the measurement and assessment of costs associated with wasted materials and energy in the production flow. The main focus of this study is to identify and quantify losses in the form of wood, paint, and energy waste, as well as to analyze the potential for implementing Green Productivity (GP) to improve the efficiency and sustainability of the company's operations. The results show that 22.5% of total production costs consist of losses, with wood as the largest contributor (77.8%). Furthermore, the implementation of the Green Productivity (GP) strategy is predicted to significantly reduce losses, with potential cost savings reaching IDR 325,000 per batch, or approximately IDR 3.9 million per year. This study provides empirical insights into the application of MFCA in the context of furniture MSMEs and suggests strategic steps that can improve operational efficiency while supporting environmental sustainability goals in the small manufacturing industry sector.
Halal Assessment Model Design in Bakery Industry Putri, Alyani Rahma; Putri, Nilda Tri; Hasan, Alizar; Arief, Ikhwan; Abdul Talib, Hayati Habibah
Indonesian Journal of Halal Research Vol. 3 No. 2 (2021): August
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ijhar.v3i2.13000

Abstract

Bakery product is a product with huge business opportunities in the domestic and international halal food market. Bakery companies demand to keep consumers' trust in their bakery products. This study aims to design the halal assessment model required to determine the critical point in the bakery-making business process. This assessment tool is intended to understand, acknowledge, and determine the critical point of the bakery production process from the halal degree and is reviewed from all aspects, such as the materials’ content, as well as the material acquisition and processing method based on 18 criteria of Good Manufacturing Practices (GMP) principles. The halal assessment model designed in this research used the Quality Function Deployment (QFD) approach, which was integrated into the company's business process. The halal critical bakery (HCB) was grouped based on Supply Chain Operations Reference (SCOR) model. Matrix 1 integrated GMP and business process (BP), and matrix 2 integrated GMP and HCB. The results of the design model implementation based on the standards set by the Halal Auditor of Institute for the Study of Food, Drugs, and Cosmetics Indonesian Ulema Council (LPPOM MUI) found that the company met the standard matrix component one by 47%. In comparison, matrix component 2 was only able to meet the Auditor standards by 34%, and the matrix component 3 standards were able to be fulfilled by the company by 75%. The fulfillment value of each matrix is influenced by the negative gap that occurs; the negative gap occurs because of the standard criteria in the technical matrix that are not accomplished. This halal assessment model design is expected to help the company evaluate and control critical points in the business processes.
Peningkatan Keterampilan Digital Melalui Pelatihan Excel, Word untuk Pengelolaan Laporan Stok Barang pada SMK Plus Terpadu Khairani Djahara; Rahmat Taufan; Inkha Ameriza; Alyani Rahma Putri; Muthi Maitsa Zulfatri
KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Vol. 8 No. 2 (2026)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/ka.v8i2.11235

Abstract

Pelatihan Peningkatan Keterampilan Digital melalui Pelatihan Microsoft Excel dan Word untuk Pengelolaan dan Penyusunan Laporan Stok Barang pada SMK Plus Terpadu bertujuan meningkatkan pemahaman siswa dalam menggunakan aplikasi perkantoran digital, khususnya Google Sheets (alternatif Microsoft Excel) dan Google Docs (alternatif Microsoft Word) untuk pengelolaan data dan penyusunan laporan stok barang. Kegiatan ini melibatkan siswa-siswi dari SMK, SMA, dan SMP, serta mempersiapkan mereka untuk menghadapi tuntutan dunia kerja yang semakin berbasis digital. Pelatihan dilaksanakan selama dua hari. Pada hari pertama, siswa belajar menggunakan Google Sheets untuk membuat format pencatatan stok dan rumus dasar seperti SUM dan VLOOKUP. Pada hari kedua, pelatihan difokuskan pada Google Docs, dengan materi mengenai penyusunan laporan, penggunaan header, footer, dan penyisipan tabel. Metode pelatihan mencakup ceramah, demonstrasi, dan praktik langsung, memberikan siswa kesempatan untuk mengaplikasikan materi. Hasil evaluasi pre-test dan post-test menunjukkan peningkatan pemahaman signifikan, dengan peningkatan 18,75% hingga 31,25% pada pelatihan Google Sheets dan 27,27% pada Google Docs.