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All Journal Jurnal Pengabdian Kepada Masyarakat (Indonesian Journal of Community Engagement) Jurnal Darma Agung
Simanjuntak, Andreas Rumata
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences

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The Development of an IoT-Based Palm Solid Waste Counting System for Empty Fruit Bunches in the Palm Oil Industry Siregar, Emil Salim Parhimpunan; Mirnandaulia, Meutia; Hutajulu, Poltak Evencus; Hidayani, Tengku Rachmi; Marbun, New Vita Mey Dessty; Rachmiadji, Irwan; Hikmawan, Oksya; Hariyanto, Hariyanto; Tarigan, Enda Rasilta Br.; Simanjuntak, Andreas Rumata; Falah, Miftahul; Pardede, Erwin; Donda, Donda; Sitepu, Evi Christiani
Jurnal Pengabdian kepada Masyarakat (Indonesian Journal of Community Engagement) Vol 10, No 4 (2024): December
Publisher : Direktorat Pengabdian kepada Masyarakat Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jpkm.93563

Abstract

The recent application of palm empty fruit bunches as solid waste directly on soil or as organic fertilizer has enhanced palm farms. Moreover, the co-products of this palm oil mill constitute a dependable metric for assessing mill processing performance, specifically regarding quantity and weight. The quantity of palm empty fruit bunches is usually ascertained through manual counting using a hand counter during processing. The imprecision in calculating palm empty fruit bunches is a limitation of this method, as operators sometimes perform erroneous calculations, overlook quantities, and produce contradictory results for mill management. To address this issue, the sector requires enhanced execution of a monitoring and counting system methodology. The aim of this community service project is to create an empty fruit bunches count station using an IoTbased palm solid waste counting system for use in palm mills. The Ministry of Industry - Politeknik Teknologi Kimia Industri (PTKI) Medan will engage in and oversee the advancement of Industry 4.0 within the industrial sector. The initiative was executed at Tanah Gambus Estate in Batubara Regency, North Sumatra. Assistance was provided by a palm mill partner associated with PT. Socfin Indonesia. The implementation of the empty fruit bunches palm oil counting system was conducted efficiently, facilitating optimal operations, real–time online monitoring, uninterrupted functionality exceeding 24 hours daily, swift assessment of the empty fruit bunches volume, immediate identification of traditional counting inaccuracies by operators and management, and its station provides benefits to the palm industry.
Pengendalian Biaya Overhead Pabrik Menggunakan Metode Analisis Varians Untuk Mendukung Efisiensi Biaya Produksi di PT. XYZ Simanjuntak, Andreas Rumata; Ananda, Witri Rizqi; Fernandes, Benny Rio
JURNAL DARMA AGUNG Vol 32 No 3 (2024): JUNI
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Darma Agung (LPPM_UDA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/ojsuda.v32i6.5264

Abstract

Penelitian ini bertujuan untuk menganalisis pengendalian biaya overhead pabrik di PT XYZ tahun 2023 dengan fokus pada perbandingan antara anggaran dan realisasi serta evaluasi efektivitas pengendalian biaya melalui analisis varians. Data sekunder yang digunakan meliputi laporan keuangan dan operasional perusahaan. Hasil penelitian menunjukkan bahwa total biaya overhead pabrik yang dianggarkan sebesar Rp. 9.191.377.660, sedangkan realisasi mencapai Rp. 9.393.892.371, dengan selisih sebesar Rp. 201.514.711. Analisis varians mengungkapkan selisih anggaran sebesar Rp. 1.555.218.430 (16,92%), selisih kapasitas Rp. 399.593.261 (4,35%), selisih efisiensi tetap Rp. 358.406.245 (3,90%), dan selisih efisiensi variabel Rp. 1.394.829.440 (15,17%). Pemborosan terbesar terjadi pada biaya overhead variabel, khususnya biaya bahan bakar dan pemeliharaan mesin. Efektivitas pengendalian biaya pada PT XYZ masih belum optimal, sebagaimana dibuktikan oleh tingginya persentase selisih. Oleh karena itu, perlu adanya peningkatan pengelolaan biaya khususnya pada biaya variabel untuk mengurangi pemborosan dan meningkatkan efisiensi operasional di masa mendatang.
Co-Authors Ananda, Witri Rizqi Donda, Donda Fernandes, Benny Rio HARIYANTO HARIYANTO Hikmawan, Oksya Hutajulu, Poltak Evencus Marbun, New Vita Mey Dessty Miftahul Falah Mirnandaulia, Meutia Pardede, Erwin Rachmiadji, Irwan Siregar, Emil Salim Parhimpunan Sitepu, Evi Christiani Tarigan, Enda Rasilta Br. Tengku Rachmi Hidayani, Tengku Rachmi