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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi MACHINERY: Jurnal Teknologi Terapan
Muhammad Nurdiansyah
Unknown Affiliation
Control & Systems Engineering Economics, Econometrics & Finance Energy Industrial & Manufacturing Engineering Materials Science & Nanotechnology Mechanical Engineering

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PERLAKUAN AKUNTANSI UNTUK SISA BAHAN BAKU (STUDI KASUS PTPN I UNIT PKS TANJUNG SEUMANTOH ACEH TAMIANG) Muhammad Nurdiansyah; Cut Afrinandra
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 4 (2020): November 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to know how the accounting treatment for the scrap materials at PTPN 1 unit PKS Tanjung Seumantoh Aceh Tamiang. The scrap material from the palm oil production process at PTPN 1 unit PKS Tanjung Seumantoh Aceh Tamiang are in the form of palm shells and fiber. The type of this research is qualitative research with descriptive analysis method. The result of shows that the scrap  material for palm kernel shells was recognized as other income and presented in the company’s income statement, while fiber was used as boiler fuel as well as a reduction in manufacturing overhead costs
RANCANG BANGUN MESIN PENCACAH SAMPAH ORGANIK Muhammad Nurdiansyah; saparin; Yudi Setiawan; Eka Sari Wijianti
MACHINERY Jurnal Teknologi Terapan Vol. 4 No. 2 (2023): Machinery: Jurnal Teknologi Terapan
Publisher : Politeknik Negeri Sriwijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.8048925

Abstract

This research is about designing an organic waste-shredder machine. The aims are to calculate the production capacity and efficiency of the machine. Machine dimensions are: length, width, and height are 1035 mm, 320 mm, and 955 mm respectively. There are three types of blades; chopping blades, fixed blades, and pulling blades. There are four blades for the chopper, with dimensions of 240 mm in length, 50 mm in width, and 50 mm in thickness. The distance of the shredder blade to the fixed blade is 2 mm. The angle of the shredder blade is 20 degrees. The internal combustion engine with a power of 7 PK is used to drive the shaft. The criterion for successful enumeration was the maximum size of 4 cm. The machine capable of chopping using twigs of ketapang is 103.29 kg/hour and the coconut midrib is 282.96 kg/hour. Machine production efficiency using twigs of ketapang is 88.83% and coconut midrib is 76.4%.
Co-Authors Cut Afrinandra Eka Sari Wijianti Saparin, Saparin Yudi Setiawan