Claim Missing Document
Check
Articles

Found 5 Documents
Search

ANALISIS IMPLEMENTASI ACTIVITY BASED COSTING (ABC) UNTUK MENENTUKAN BEBAN POKOK PRODUKSI PADA RAMAYANA BAKERY Anisa Karunia Putri; Istiarto Istiarto; I Made Suarta
Valid: Jurnal Ilmiah Vol 15 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (739.511 KB)

Abstract

This research is a qualitative descriptive research at Ramayana Bakery. This research has three main objectives. First, it aims to know the calculation of the cost of goods manufactured with the traditional system is used by the company. Second, to know the calculation of cost of goods manufactured with activity based costing method. Third, to know comparison the calculation of cost of goods manufactured by using traditional system and activity based costing method at company. Data collection methods used in this research are interviews, documentation and observation. Objects in this research are costs incurred in baking bread at Ramayana Bakery such as raw material cost, direct labor cost, and factory overhead cost. There is a difference in the results of the calculation of the cost of goods manufactured between traditional systems and activity based costing. This is due to the activity that is chosen as a cost driver in the traditional system is much more used for roti sisir, roti moka, roti tawar, and roti creamball than to roti bluder, roti isian coklat and roti isian strawberry. Roti bluder, roti isian coklat and roti isian strawberry use other activities more dominantly and the activity is not used as a basis in traditional systems. In the end, the cost of goods manufactured for roti sisir, roti moka, roti tawar, and roti creamball become overcost and roti bluder, roti isian coklat and roti isian strawberry also becomes under cost.
Karakteristik temperatur fluida dingin pada grooved double pipe heat exchanger Putu Wijaya Sunu; I Putu Darmawa; Anak Agung Ngurah Bagus Mulawarman; I Made Suarta; I Putu Gede Sopan Rahtika
Jurnal Teknosains Vol 10, No 1 (2020): December
Publisher : Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/teknosains.43291

Abstract

Heat exchangers have widespread applications in many industrials process. There are many kind of heat exchanger. One of the simply heat exchanger is double pipe heat exchanger. The need for lightweight and enhancing the heat transfer of heat exchanger accomodated by surface engineering. One of the surface passive technique applications is groove. Incising groove in pipe as concerned wide consideration as it need no additional power, decrease in weight of system and hence give more benefit in heat transfer. The characteristics of heat transfer in grooved double pipe heat exchanger was investigated experimentally in this article. The aim of this investigation is to reveal the phenomenon of temperature characteristics of cold fluid in the heat transfer process in the grooved double pipe heat exchanger. In this study, water are used as both hot and cold fluid with counter flow pattern, and the water flow rate equal to 15 lpm for both fluid. Grooves were incised on the annulus area in the outer wall of tube side with rectangular shape and circumferential pattern. The characteristics of groove dimension that are height of groove is 0,3 mm; distance between grooves is 8 mm; and the groove space which is as independent variables are 1 mm and 2 mm. The data from 1 mm and 2 mm grooves space were compared with no grooved double pipe heat exchanger data (smooth pipe). The hot fluid temperature is 50 ± 0,50C while the cold fluid temperature is 30 ± 0,50C. The temperature data on the inlet and outlet side of heat exchangers for smooth pipe, 1 mm and 2 mm groove space were compared to find out the characteristics of increasing cold fluid temperature. This study used the temperature rate and temperature acceleration method to compare the variables. The result shows that groove installation increases the amount of heat absorbed by cold fluid. The heat exchanger with 1 mm groove spaces, was able to absorb heat about ± 2.3 % better than heat exchanger with 2 mm groove space and 13,1 % better than heat exchanger with no groove.
Keterampilan Komunikasi Yang Dibutuhkan Pasar Kerja Bidang Akuntansi: Studi Iklan Lowongan Kerja Luh Mei Wahyuni; I Made Sura Ambara Jaya; I Made Suarta
Jurnal Bisnis dan Kewirausahaan Vol 14 No 3 (2018): JBK - Jurnal Bisnis dan Kewirausahaan
Publisher : P3M Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (489.625 KB) | DOI: 10.31940/jbk.v14i3.1096

Abstract

Kemampuan komunikasi merupakan salah satu kunci keberhasilan lulusan dalam memasuki duniakerja. Penyiapan program kurikuler untuk mengembangkan keterampilan komunikasi mahasiswa haruslahberangkat dari analisis kebutuhan pasar kerja. Penelitian ini bermaksud mengidentifikasi atribut-atributketerampilan komunikasi yang diperlukan oleh pasar kerja bidang akuntansi. Penelitian dilakukan denganmenganalisis isi iklan lowongan kerja, terutama terkait atribut-atribut keterampilan komunikasi yang menjadipersyaratan dalam iklan lowongan kerja. Sumber utama data penelitian adalah iklan lowongan kerja yang dimuat pada media on-line atau iklan lowongan kerja on-line dalam kurun waktu Maret 2018–Juni 2018. Jumlah iklan lowongan kerja yang dianalisis selama periode penelitian mencapai 200 iklan. Terdapat sebanyak 148 kata,gabungan kata atau frasa keterampilan komunikasi yang berhasil diidentifikasi, dengan jumlah frekuensikemunculan mencapai 286 kali. Verbal and written communication skills, emotion self-control, interpersonalskills, providing performance feedback, initiating open discussion, providing motivation, convincingpresentations, dan being a change catalyst merupakan kata-kata kunci keterampilan komunikasi yangkemunculannya lebih dari sepuluh kali. Sebagian besar dari atribut-atribut tersebut termasuk dalam kelompokketerampilan komunikasi interpersonal.
Experimental Investigation on the Effect of Angles of Attack to the Flutter Speed of a Flat Plate in Axial Flow I Putu Gede Sopan Rahtika; I Made Suarta; I Komang Rusmariadi; Putu Wijaya Sunu
Logic : Jurnal Rancang Bangun dan Teknologi Vol 21 No 2 (2021): July
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat (P3M) Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/logic.v21i2.2630

Abstract

The application of flat plates to the field of wind harvesting requires a lot of research toward the understanding of the flutter behavior of the plates. There are shortages of articles that discuss the effect of varying the angles of attack to the flutter speed of a flat plate. This research aims to conduct a basic experimental research on the effect of relative position of a thin-flat plates to the direction of the air flow to its flutter speed. In this study, a thin-flat plate was placed in a subsonic wind tunnel to test its flutter speed. The position of the plate was varied in various angles of attack. The effect of the angles of attack to the flutter speed was observed.
Perbandingan konsumsi bahan bakar pada sistem injeksi dan sistem karburator I Nyoman Suparta; I Made Suarta; I Putu Gede Sopan Rahtika; Putu Wijaya Sunu
Journal of Applied Mechanical Engineering and Green Technology Vol. 2 No. 3 (2021): November 2021
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (263.044 KB) | DOI: 10.31940/jametech.v2i3.108-113

Abstract

Isu dunia yang paling bayak dibicarakan adalah masalah energi dan kesehatan. Kekhawatiran terhadap pasokan energi telah memotivasi produsen otomotif mencari solusi untuk menghemat penggunaan bahan bakar. Salah satu solusi dikembangkan saat ini adalah mengganti sistim bahan bakar konvensional menjadi injeksi. Pengujian perbandingan kebutuhan bahan bakar antara sepeda motor karburator dan injeksi pada penelitian ini dilakukan menggunakan jenis motor 4 tak, kapasitas 110 cc, transmisi CVT. Pengujian dilakukan secara eksperimental. Hasil pengujian menunjukkan sistim bahan bakar injeksi lebih hemat 19,3% pada semua tingkat kecepatan.