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Avoidable Cost Concept on Reducing Production Costs of Refillable Drinking Water Industry SME Rustan, Rustan; Rum, Muh.; Hamkah, Hamkah
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.811

Abstract

Production costs are related to the determination of selling prices so they need to be controlled to control prices in the market. Production costs affect the level of profitability of the company. The purpose of this study is to exploit the extent to which avoidable costs can be reduced in determining production costs. By making some adjustments to production costs such as making efficiency, the production amount of the company's profitability can increase compared to the production costs that are still high. The research was conducted in several small industry-based refillable drinking water industries in the Moncong Loe Region. The analysis technique used is descriptive quantitative with cost accounting calculation method. The results showed that there is a possibility of avoiding some production costs of the refill drinking water industry. Because ineffective costs can be reduced. Based on the evaluation, it can be seen that the production costs applied so far are still high by the indirect raw material costs used. Indirect labor costs also exist but are still seen as costs for routine work. Thus, production costs can be controlled by avoiding some costs so that the selling price can be reduced.
PENGARUH BAHAN PENGISI BATU KARANG TERHADAP KARAKTERISTIK MARSHALL CAMPURAN BETON ASPAL LAPIS AUS ASBUTON Hamkah, Hamkah; Jakob, Juvrianto C.; Walalayo, Rosmawati
Jurnal HPJI (Himpunan Pengembangan Jalan Indonesia) Vol. 10 No. 1 (2024)
Publisher : Himpunan Pengembangan Jalan Indonesia (HPJI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/jhpji.v10i1.7649.65-74

Abstract

Abstract Mountain coral found in Taeno Village, Ambon, is available in abundance and has the potential to be used as a filler for asphalt concrete mixtures. This research aims to determine the potential use of filler material derived from coral rock found in Taeno Village and the effect of coral filler material on the characteristics of the asbuton wearing-course asphalt concrete mixture. This research was carried out by adding filler material, with level content of 0%, 1%, 2%, and 3%, to asbuton wearing-course asphalt concrete with 3 variations of asphalt content, namely 5.0%; 5.5%, and 6.0%. Marshall tests were, then, carried out on the specimens made from the mixture. This research shows that the coral stone filler, which comes from Taeno Village, can be used as a filler for asbuton wearing-course asphalt concrete. From the analysis carried out, it was concluded that the asphalt content of the mixture influences the level of filler that can be added to the mixture. The higher the asphalt content value in a mixture, the higher the optimum filler content that can be added to the mixture. The optimum levels of filler that can be added to mixtures made with asphalt content of 5.0%, 5.5%, and 6.0% are 1.55%, 1.63%, and 1.75%, respectively. Keywords: asphalt concrete; filler; wearing-course; asbuton; coral filler Abstrak Batu karang gunung yang terdapat di Dusun Taeno, Ambon, tersedia melimpah dan berpotensi untuk digu-nakan sebagai bahan pengisi campuran beton aspal. Penelitian ini bertujuan untuk menentukan potensi penggunaan bahan pengisi yang berasal dari batu karang yang terdapat di Dusun Taneo dan pengaruh bahan pengisi batu karang tersebut terhadap karakteristik campuran beton aspal lapis aus Asbuton. Penelitian ini dilakukan dengan menambahkan bahan pengisi, dengan kadar 0%, 1%, 2%, dan 3%, kepada beton aspal lapis aus Asbuton (AC-WCAsb.) dengan 3 variasi kadar aspal, yaitu 5,0%; 5,5% dan 6,0%. Selanjutnya dilakukan pegujian Marshall terhadap benda-benda uji yang dibuat dari campuran tersebut. Penelitian ini menunjukkan bahwa bahan pengisi batu karang, yang berasal dari Dusun Taeno, dapat digunakan sebagai bahan pengisi untuk campuran lapis beton aspal lapis aus asbuton. Dari analisis yang dilakukan, disimpulkan bahwa kadar aspal campuran berpengaruh terdapat kadar bahan pengisi yang dapat ditambahkan dalam campuran. Semakin tinggi nilai kadar aspal pada suatu campuran, semakin tinggi pula kadar bahan pengisi optimum yang dapat ditambahkan pada campuran tersebut. Kadar bahan pengisi optimum yang dapat ditambahkan pada campuran yang dibuat dengan kadar aspal 5,0%, 5,5%, dan 6,0% berturut-turut adalah 1,55%, 1,63%, dan 1,75%. Kata-kata kunci: beton aspal; bahan pengisi; lapis aus; asbuton; bahan pengisi batu karang
Pengaruh Penambahan Abu Sekam Padi Terhadap Kuat Tekan Beton Hamkah, Hamkah; Alila, Alila; Tuanakotta, Abraham; Amahoru, Betheny
Jurnal Teknik Sipil dan Teknologi Konstruksi Vol 11, No 2 (2025): JURNAL TEKNIK SIPIL DAN TEKNOLOGI KONSTRUKSI
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jts-utu.v11i2.13646

Abstract

Agricultural waste is waste derived from agricultural production, such ash, produced from combustion, has high pozzolanic properties due to its silica content and can be founf in areas with extensive rice fields village, kairatu district, wets seram regency, maluku. the method used is an experimental method in the laboratory using a partial cement substutute in the form of rice husk ash with varying dosages of 0%, 5%, 10% and 15% of the amount of cement tested at the ages of 7 and 28 days. the results of the study found that there was a decrease in pressure strength. the more percentage of rice husk ash used, the more the compressive strength of concrete decreases compared to normal concrete 0% (19.1 mpa), concrete with asp 5% (15.3 mpa) decreases by 19.9%, concrete with asp 10% (13.0 mpa) decreases by 31.9%, and the decrease for concrete with asp 15% (12.1 mpa) is 36.6% of normal concrete and rice husk ash to the slump, which is an increase in slump value. the slump value on normal concrete is 7.5 cm, concrete with an asp of 5% (9.5 cm) experiences a percentage increase in slump value of 26.7%, concrete with an asp of 10% (10cm) of 33.3% and concrete with an asp of 15% (11 cm) experiences a percentage increase of 46.7% from normal concrete.
Perencanaan Drainase Dengan Mengacu Pada Komponen Efektivitas Drainase Ruas Jalan Hasanudin Kota Ambon Provinsi Maluku Sopaheluwakan, Daniyela C; Hamkah, Hamkah; Tahya, Hendrie
Jurnal Penelitian Multidisiplin Bangsa Vol. 2 No. 7 (2025): Desember
Publisher : Amirul Bangun Bangsa Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpnmb.v2i7.648

Abstract

Ruas jalan Sultan Hasanudin – Jendral Sudirman merupakan Ruas jalan Nasional di Provinsi pada ruas jalan ini hanya memiliki satu drainase pada sebelah kanan jalan,hal ini membuat sering terjadinya banjir atau genangan air pada saat terjadi hujan,selain itu dengan adanya pipa saluran air bersih yang ada dalam dainase yang terdapat pada sebelah kiri jalan membuat drainase tidak berfungsi secara baik. Tujuan dari penelitian ini : 1) menentukan efektivitas drainase, 2) menganalisis debit lipasan hujan, 3) merencanakan dimensi penampang saluran, 4) menghitung dampak pertumbuhan penduduk terhadap air buangan rumah tangga. Penelitian ini menggunakan metode, 1) pendekatan nilai PCI untuk menentukan nilai evektivitas drainase, 2) Distribusi Gumbel,Distribusi Log Person III untuk menghitung debit curah air hujan, 3) Distribusi Chi – Kuadrat) untuk uji distribusi yang dipilih. Hasil perhitungan menunjukan nilai efektivitas drainase pada ruas jalan Sultan hasanudin adalah 3,berarti dalam konsisi sedang,  curah hujan rencana 226.464 mm dengan pertubuhan penduduk 2.77% per tahun, diperkirakan penduduk batu merah pada 2028 mencapai 83.168 jiwa. Debit limpasan di ruas jalan Sultan Hasanudin 0.040 /detik sedangkan debit saluran  menunjukan bahwa saluran masih mampu menampung debit limpasan.
Co-Authors Alila, Alila Amahoru, Betheny Edison Hukom Fataruba, Muhammad Zulham Hasri, Burhanuddin Hattu, Alfredo Yefta Hattu, Stela Velly Jakob, Juvrianto C. Juvrianto Chrissunday Jakob Kakaly, Sulastri Kaliky, Isnain Sah Kumbangsila, Ruben Latumahina, Jefri Lawalata, Alexander Biondy Lewakabessy, Godfried Muh. Rum Rustan, Rustan Sopaheluwakan, Daniyela C Susilo, Buri Hartanto Tahya, Hendrie Talakua, Elisabeth Titariuw, Stiven Eurico Tuanakotta, Abraham Tuhelelu, Juraidah Lili Yanti Walalayo, Rosmawati