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Analysis of the Influence of Real Earnings Management, Income Smoothing and Tenure Audit on Cofficient Earnings Response with Intellectual Capital Disclosure as Moderating Variables Ma'rifah, Julia Dewi; Amarta, Zain; Sany, Nukhbah
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7115

Abstract

The purpose of this study is to re-examine the factors that influence and moderate the earnings response coefficient in manufacturing companies. These variables are Real Earnings Management, Income Smoothing, Audit Tenure, and Intellectual Capital Disclosure. The sample of this study consists of 68 manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2017 and selected by the purposive sampling method. This study uses moderated regression analysis. The results of this study shows that real earnings management has no negative influence to earnings response coefficient. Reversly, income smoothing has a negative influence to earnings response coefficient, audit tenure has no influence to earnings response coefficient while intellectual capital disclosure has no positive influence to earnings response coefficient. In other that, Intellectual capital disclosure does not weaken the negative influence of real earnings management and audit tenure to earnings response coefficient. However, Intellectual capital disclosure is proven to weaken the negative influence of income smoothing to earnings response coefficient. 
Identifikasi Pemborosan Menggunakan Pendekatan Lean Manufakturing Pada Industri Furnitur dan Pengolahan Kayu Etruly, Niki; Amarta, Zain; Fariz, Nuthqy; Prastyo, Andri; Haikal, A Anas
Prosiding Sains Nasional dan Teknologi Vol 14, No 1 (2024): PROSIDING SEMINAR NASIONAL SAINS DAN TEKNOLOGI 2024
Publisher : Fakultas Teknik Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36499/psnst.v14i1.11970

Abstract

Perusahaan furnitur dan pengolahan kayu adalah salah satu produsen yang menyediakan furnitur dari kayu. Peningkatan produktifitas dengan cara mereduksi pemborosan (waste) menjadi salah satu hal yang perlu diperhatikan untuk meningkatkan hasil produksi. Analisis pemborosan dilakukan sebelum dilakukannya upaya mereduksi pemborosan. Analisis pemborosan pada proses produksi Kemasan Fleksibel dilakukan dengan metode Seven Waste Assessment (SWA) dan Waste Relationship Matrix (WRM). SWA digunakan untuk identifikasi waste, sedangkan WRM digunakan untuk mengetahui tingkat keterkaitan antar waste. Dilakukan juga pembobotan setiap waste dengan metode Waste Assesment Questionnaire (WAQ). Dari hasil WRM dan WAQ didapatkan waste transportation memiliki persentase besar yang harus diperbaiki. Rekomendasi perbaikan untuk waste transportation adalah dengan merubah tata letak fasilitas produksi dengan prinsip one line flow material. Perubahan tata letak ini dilakukan untuk meminimalir terjadinya waste yang terdampak dari waste transporttion yaitu waste motion, waste waiting, waste defect. Penerapan tata letak fasilitas produksi baru yang lean dapat meningkatkan efisiensi dan produkstivitas produksi perusahaan.
Finite element analysis method as an alternative for furniture prototyping process and product testing Kristianto, Fesa Putra; Amarta, Zain; Hutasoit, Nicolas; Fariz, Nuthqy; Herinda, Fania Putri
International Journal of Reconfigurable and Embedded Systems (IJRES) Vol 14, No 1: March 2025
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijres.v14.i1.pp231-242

Abstract

In the current furniture industry, making furniture goes through many steps. There are ordering materials, designing, building a prototype, and testing samples. This process is considered quite complex, requiring significant costs, and lengthy production time. The application of finite element analysis (FEA) can be a solution to simulate the furniture manufacturing process. Objective of this research was to determine FEA could substitute making and test prototype furniture thereby saving costs and time. This method utilizes ANSYS 18.1 software for more accurate and rapid calculations, incorporating load variables of 400 N, 600 N, 800 N, and 1,000 N, along with gravitational acceleration of 10 \frac{m}{s^2}. The research evaluates the difference (expressed as a percentage) between the results obtained from simulations and those obtained directly from experiments, considering maximum equivalent stress, maximum principal stress, and total deformation values. The final step involves comparing the simulation with direct testing in terms of cost and time. The research results show an average error factor of 5% across all aspect. In terms of cost, the method can save 1,807 USD and reduce production time by up to one month. From these findings, it can be concluded that the process of prototyping and sample testing can be replaced using the finite element method.
PELATIHAN DASAR SOFTWARE SKETCHUP UNTUK PEGAWAI PT. TRICONVILLE INDONESIA Etruly, Niki; Setiyawan, Alfanadi Agung; Amarta, Zain; Fariz, Nuthqy
Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 5, No 1 (2024)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v5i1.3650

Abstract

PT. Triconville Indonesia merupakan salah satu perusahaan furnitur dan kerajinan Indonesia yang berkantor pusat di Semarang dan memiliki beberapa pabrik di Kabupaten Demak dan Kabupaten Jepara. Dalam upaya berperan dalam penguatan ekonomi masyarakat, perusahaan furnitur PT. Triconville Indonesia bekerjasama dengan Politeknik Industri Furrnitur dan Pengolahan Kayu Kendal mengadakan pelatihan dasar software SketchUp untuk furnitur kepada para pegawai PT. Triconville Indonesia guna meningkatkan skill pegawai sebagai target peserta yang mana peserta yang ikut adalah yang belum memiliki kemampuan membuat desain menggunakan SketchUp. Selain itu juga diharapkan pelatihan ini diikuti oleh vendor yang memasok barang ke PT. Triconville Indonesia. PT. Triconville Indonesia juga membuka peserta dari masyarakat sekitar PT. Triconville Indonesia sebagai upaya bentuk Corporate Social Responsibility (CSR) perusahaan dalam pengembangan SDM melalui Triconville Academy sehingga mendorong terciptanya IKM yang lebih modern dan mengikuti perkembangan zaman dengan penggunaan gambar secara terkomputerisasi. Metode pelatihan yang digunakan adalah projectbased learning yang mana seluruh perserta ditugaskan untuk membuat satu desain furnitur menggunakan SketchUp. PT. Triconville Indonesia berkomitmen untuk bekerja sama dengan berbagai pihak penyelenggara pendidikan untuk mencetak sumber daya manusia unggul dalam dunia Furnitur. Triconville Academy bersifat Learning Center.
DESAIN KABINET MULTIFUNGSI DENGAN APLIKASI SMART HOME: Kabinet; Multifungsi; Open Space Working; Smart Home Fariz, Nuthqy; Amarta, Zain; Setiyawan, Alfanadi Agung; Etruly, Niki
Ide dan Dialog Desain Indonesia (Idealog) Vol 9 No 2 (2024): Jurnal Idealog Vol 9 No 2
Publisher : Universitas Telkom

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Abstract

Office is a building that has function to run company business. The comfort of a work environment come from various aspects, one of which is the aspect of preparing the layout of the workplace. Offices require the best layout of the workplace and office equipment so that employees can feel comfortable in carrying out their work so that they can produce maximum performance. One type of workspace is open space working. One of the supporting elements in offices that implement open space working is the cabinet which functions as a place to store work documents. A cabinet is not only as a storage, but also has the function of adding to the aesthetic value of a room. Currently, there are many different forms of cabinets. However, functionally it only functions as a storage area. That is why The cabinet designed is also movable so it is easy to move to another area that is needed. The designed cabinet is also integrated with a smart home which functions as a timepiece, and a place for placing a monitor which can be used as a medium for meetings. In this research, researchers used the design thinking design method: Empthize, Define, Ideate, Prototype and Test. Testing by distributing questionnaires regarding the functions of the cabinet. The results stated that 85% of all functions in the cabinet functioned well so that it could be categorized as a cabinet design integrated with a smart home that was appropriate and met the needs of open workspace.
Strategi Mitigasi Risiko Supply Chain Pengadaan Bahan Baku Kayu Pada Industri Furnitur Ma'rifah, Julia Dewi; Amarta, Zain
Benefit: Jurnal Manajemen dan Bisnis Vol. 8 No. 2 (2023): Benefit : Volume 8 Desember No 2 tahun 2023
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v8i2.2701

Abstract

The furniture industry is one of the potential industries in Indonesia with an export value of up to USD 3.5 billion in 2022. The utilization of wood raw materials in the furniture industry is one of the main aspects of furniture manufacturing. Various risks in the supply chain process for procuring wood raw materials can cause losses and obstacles that affect the productivity of the furniture industry. This study aims to develop and select an effective risk mitigation strategy in the process of procuring wood raw materials in one of the furniture industries in Semarang, Central Java, namely PT ABC. House of Risk (HOR) is used in this research method by identifying risk events, risk agents and determining the choice of an effective risk mitigation strategy according to the Effectiveness to Difficulty (ETD) value. The results showed that there were a total of 18 risk events and 21 risk agents in PT ABC's wood raw material procurement process. The first phase HOR produces 5 priority risk agents including A11, A14, A2, A15, and A9 with each Aggregate Risk Potential (ARP) value of 936, 540, 420, 396 and 324. The second phase HOR produces 5 preventive actions with the highest ETD values are PA2, PA33, PA6, PA7, PA4 with ETD of 3096, 2241, 1260, 1260 and 1215.
Perancangan Meja Konsol dengan Penerapan Bending Wood untuk Menambah Nilai Estetika Rozzaqi, Muflih Hilmy; Amarta, Zain
Jurnal Industri Furnitur dan Pengolahan Kayu Vol 2 No 1 (2024): JIFKA Juni 2024
Publisher : Politeknik Industri Furnitur dan Pengolahan Kayu

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Abstract

Pemenuhan kebutuhan komponen kayu berbentuk lengkung sebagian besar masih menggunakan cara konvensional dengan cara memotong papan berbentuk lebar persegi yang berakibat pemborosan bahan baku. Hal ini dapat mengakibatkan pemborosan material kayu dari sisa pemotongan bentuk lengkung secara konvensional. Cara untuk menghindari pemborosan bahan baku tersebut adalah dengan cara menerapkan metode laminasi bending wood. Bending wood sendiri merupakan bagian dari proses produksi komponen kayu yang menghendaki bentuk lengkung. Selain itu kebutuhan meja konsol dalam hunian masih sangat dibutuhkan, hal ini dikarenakan hasil dari kuesioner penulis yang menunjukan 46% dari 50 responden menyatakan penting.Tujuan penelitian ini adalah merancang dan menghasilkan prototype furnitur meja konsol 1 : 1 dengan penerapan bending wood. Metode penelitian yang digunakan adalah metode perancangan design thinking dengan sumber data yang didapatkan dari observasi, dan studi pustaka, serta survei berupa hasil kuesioner. Dengan menggunakan metode design thinking penelitian ini akan mewujudkan konsep yang tanggap dari permasalahan latar belakang, serta menghasilkan sebuah desain yang dapat menjadikan ide gagasan refrensi terhadap perkembangan trend. Penilaian estetika prototype dilakukan menggunakan penilaian anarki dengan cara membagikan kuesioner kepada 30 responden. Hasil kuesioner dari seluruh responden menyatakan bahwa 91% nilai estetika telah tercapai .