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All Journal Cakrawala Pendidikan Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Entropi Jurnal Teknik JDM (Jurnal Dinamika Manajemen) JAM : Jurnal Aplikasi Manajemen E-Dimas: Jurnal Pengabdian kepada Masyarakat Policy & Governance Review Indonesian Journal of Sustainability Accounting and Management Jurnal Ilmiah Universitas Batanghari Jambi Prosiding Seminar Nasional Kemaritiman dan Sumber Daya Pulau-Pulau Kecil RADIAL: JuRnal PerADaban SaIns RekAyasan dan TeknoLogi Jambura Journal of Electrical and Electronics Engineering Jurnal Teknik Industri Terintegrasi (JUTIN) Jurnal Abdidas Jurnal Sibermas (Sinergi Pemberdayaan Masyarakat) Jambura Industrial Review (JIREV) JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Jambura Journal of Husbandry and Agriculture Community Serve International Journal of Accounting & Finance in Asia Pasific Jurnal Pengabdian Pada Masyarakat Indonesian Journal of Sustainability Accounting and Management JURNAL PENGABDIAN TEKNIK INDUSTRI (JINSENG) Journal of Industrial Innovation and Safety Engineering Jurnal Pengabdian Masyarakat dan Riset Pendidikan Indonesian Journal of Agriculture and Environmental Analytics IJIE RADIAL: Jurnal Peradaban Sains, Rekayasa dan Teknologi Journal of Applied Engineering Science INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Eduart Wolok
Universitas Negeri Gorontalo
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Application of OMAX at UD. Meatball Biawu for Analyze Measurement Productivity Work Dewirna Tantu; Fidya Ayustina Yacub; Difa N.A Nadjamuddin; Eduart Wolok; Nurfaisal Harun
Journal of Industrial Innovation and Safety Engineering (JINSENG) Vol 2 No 2 (2024): JINSENG Volume 2 Nomor 2 July 2024
Publisher : Fakultas Rekayasa dan Teknologi Industri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35718/jinseng.v2i2.1084

Abstract

UD. Meatball Biawu is a company operating in the manufacturing sector whose main work is operational production of finished food ingredients in the form of meatballs. The absence of systematic measurement of company productivity and labor productivity means the company is unable to meet production targets or maximize production capacity. Therefore UD. Meatball Biawu seeks to increase its productivity by measuring each productivity criterion. The method used to carry out measurements is the Objective Matrix (OMAX) method. Based on research results, the best productivity occurred in March 2023, amounting to 727.86 due to high production output which exceeded production capacity, requiring additional labor. And the worst productivity level occurred in November 2022 amounting to 651.86 due to the many production defects so repairs had to be made by re-manufacturing.
Analisis Kinerja Polahi Adventure Gorontalo Menggunakan Metode OMAX Afriyanti Mii; Eduart Wolok; Nurfaisal Harun; Idham Halid Lahay; Rudolf Simatupang
Jambura Industrial Review (JIREV) VOL. 4 NO. 2, NOVEMBER 2024
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jirev.v4i2.28572

Abstract

Penelitian ini menganalisis kinerja Polahi Adventure Gorontalo, sebuah usaha penyewaan dan penjualan alat kemping, menggunakan metode Objective Matrix (OMAX). Hasil analisis menunjukkan bahwa efisiensi operasional perusahaan berada pada tingkat yang cukup baik dengan skor total mencapai 495 dari 1000. Namun, indikator produktivitas tercatat sebesar 65%, mengindikasikan adanya ruang untuk perbaikan. Kriteria yang dianalisis meliputi kecepatan pelayanan, keterlambatan, panjang antrian, waktu tunggu, absensi, dan keluhan. Waktu tunggu dan tingkat absensi menunjukkan pengaruh signifikan terhadap kinerja pelayanan, dengan total skor masing-masing 28.00 dan 21.00. Oleh karena itu, peningkatan efisiensi waktu tunggu dan pengurangan tingkat absensi menjadi prioritas utama. Penelitian ini merekomendasikan pengembangan dan penerapan Standar Operasional Prosedur (SOP) yang komprehensif untuk meningkatkan efisiensi dan efektivitas operasional. Dengan adanya SOP yang jelas, Polahi Adventure Gorontalo diharapkan dapat mengurangi ketidakefisienan dalam proses operasional dan meningkatkan kualitas layanan kepada pelanggan. Temuan ini memberikan kontribusi penting terhadap pemahaman faktor-faktor yang mempengaruhi kinerja perusahaan penyewaan alat kemping di Gorontalo dan dapat menjadi acuan bagi perusahaan sejenis dalam merumuskan strategi yang lebih efektif.
PENGUKURAN TINGKAT PRODUKTIVITAS BENGKEL XYZ MENGGUNAKAN METODE MARVIN E. MUNDELL Riyan iyan Rahman; Nurfaisal Harun; Eduart Wolok
Jambura Industrial Review (JIREV) VOL. 4 NO. 2, NOVEMBER 2024
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jirev.v4i2.28575

Abstract

Penelitian ini bertujuan untuk menganalisis dan meningkatkan produktivitas pada Bengkel     XYZ, sebuah bengkel motor dan mobil di Kota Gorontalo, dengan menggunakan metode Marvin E. Mundel. Metode ini mengukur produktivitas melalui indeks yang membandingkan output dan input dalam periode tertentu. Hasil penelitian menunjukkan bahwa strategi peningkatan output dengan mempertahankan input mampu meningkatkan indeks produktivitas dari 108,72 menjadi 116,28, yang berarti peningkatan produktivitas sebesar 13%. Peningkatan ini dicapai dengan fokus pada penjualan bahan baku sebagai strategi output utama. Penelitian ini memberikan kontribusi signifikan bagi perusahaan dengan menyarankan langkah-langkah perbaikan untuk efisiensi operasional dan menyusun Standar Operasional Prosedur (SOP) yang lebih baik. Hasil penelitian ini juga dapat menjadi acuan bagi usaha sejenis dalam meningkatkan produktivitas.
Penerapan Metode OEE pada Gearbox Mesin Cooling Tower di PT. Simp tbk Balqis Anwar; Idham Halid Lahay; Eduart Wolok; Abdul Rasyid; Sugeng Pramudibyo; Esta Larosa
Jambura Industrial Review (JIREV) VOL. 4 NO. 2, NOVEMBER 2024
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jirev.v4i2.27064

Abstract

Target produksi merupakan sesuatu yang diharapkan dan yang ingin dicapai oleh industri manufaktur, khususnya industri yang berfokus pada kegiatan memproduksi suatu produk jadi. Pt. SIMP merupakan perusahaan yang memproduksi minyak goreng dan lemak nabati di Indonesia. Perusahaan ini memiliki target produksi dalam setiap produksinya. Pada setiap proses produksinya perusahaan sering mengalami kendala dalam memenuhi target yang telah di tentukan oleh perusahaan salah satunya kerusakan pada gearbox, kerusakan ini dapat berdampak pada efisiensi operasional dan waktu henti produksi. Akibatnya, perusahaan harus mengeluarkan biaya tambahan untuk penggantian suku cadang, perbaikan, dan penundaan produksi, yang semuanya berkontribusi pada ketidak mampuan untuk mencapai target produksi yang telah direncanakan. Penelitian ini bertujuan untuk mengetahui tingkat Availability,Performance Effeciency, dan Rate Of Quality Product. Metode yang di gunakan yaitu Overal Equipment Efektiveness (OEE).
Water Accounting in Improving Irrigation Efficiency and Farmers’ Income Amid Limited Water Access in North Gorontalo City Zulkifli Bokiu; Eduart Wolok; Hasyim Hasyim; Sahmin Noholo
Indonesian Journal of Agriculture and Environmental Analytics Vol. 5 No. 1 (2026): January 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijaea.v5i1.15773

Abstract

This study aims to analyze the application of water accounting in supporting agricultural sustainability in North Gorontalo City, focusing on the issue of limited access to irrigation water faced by farmers. The scope of the research includes difficulties in obtaining water from irrigation channels due to sub optimal infrastructure, forcing farmers to rely on groundwater pumped at high cost. This condition directly increases production expenses and reduces farmers’ income. The study employs a descriptive qualitative approach, with data collected through field observations and in-depth interviews with farmers, irrigation managers, and relevant government officials. The collected data were analyzed thematically to identify the root causes and potential solutions for more efficient water management. The findings indicate that farmers urgently need a stable supply of water from irrigation channels to maintain crop productivity, particularly rice. The operational costs of groundwater pumping were proven to reduce farmers’ profit margins. Furthermore, there has been insufficient attention and no concrete steps from the local government to repair irrigation channels or provide alternative solutions. This study highlights the need for implementing a water accounting system as a basis for planning efficient water management, as well as encouraging active collaboration between the government and farmers to achieve sustainable agriculture.
Two Faces of Sustainability and Earnings Quality: A Comparative Profile of Plantation and Processed-Food Firms in Indonesia Dewi Indrayani Hamin; Eduart Wolok; Raflin Hinelo; Rizan Machmud
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 1 (2026): February 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i1.4717

Abstract

ABSTRACT The transition toward a green economy has intensified pressure on firms to align earnings quality with sustainability performance, yet subsector differences within food industries remain underexplored. This study profiles and compares earnings management and Environmental, Social, and Governance (ESG) performance among plantation and processed-food firms listed on the Indonesia Stock Exchange during 2018–2025. Using a descriptive-comparative design, the analysis covers 184 firm-year observations from 23 firms selected through multistage sampling. Earnings management is assessed through discretionary accruals estimated with Modified Jones and Dividend-Adjusted Modified Jones models, while sustainability performance is evaluated through environmental, social, governance, and overall ESG scores, supported by nonparametric difference tests. Results show earnings management is largely adaptive, as the dividend-adjusted measure reveals stronger income-increasing tendencies once dividend distribution is incorporated. Plantation firms record significantly higher ESG performance than processed-food firms (59.08 versus 47.11 on a 0–100 scale; p = 0.000), especially in the environmental dimension, while processed-food firms show governance-led improvement after 2022. The study concludes that earnings quality and sustainability performance are subsector-contingent and cannot be inferred from aggregate ESG scores alone. Regulators and managers should calibrate green financial governance to each subsector’s operational pressures Keywords: corporate sustainability performance; discretionary accruals; earnings management; ESG; plantation firms; processed foodJEL Classification: M41; Q56; G34
Co-Authors Abdul Hafidz Olii Abdul Rasyid Abdul Rasyid Afriyanti Mii Alfi sahri R Barudi Alwi, Moh. Arwildayanto, Arwildayanto Ashari, Asnita Yulfianti Asna Aneta Balqis Anwar Bambang Budi Wiyono Dewi Indrayani Hamin Dewirna Tantu Difa N.A Nadjamuddin E. Sundaravel Elsa Kristy Damanik Fahri Mahful Fidya Ayustina Yacub Fitri Hadi Yulia Akib Funco Tanipu Hariadi Said Hasanuddin Hasanuddin Hasanuddin Hasanuddin Hasanuddin Hasyim Hasyim Hendra Uloli Hermanto Siregar I WAYAN ARDIANA Ibrahim, Danial Idham Halid Lahay Irwan Halid Irwan Halid Irwan Wunarlan Irwan Yantu Jamal Darusalam Giu Jefriyanto Saud Kartika Napu L. Ganesh Larosa, Esta Lita Setiawati Lukman M. Baga Malik, Muh. Ridwan Mamonto, Jessica Gabriani Moh. Arif Novriansyah Moh. Hidayat Koniyo Monica Pratiwi Muhammad Sayuti M. N. Elangovan Nanang Sugianto Napu, Kartika Noval Talani Nugroho, Hastiya Annisa Fitri Nugroho, Mutiara Kurnia Nugroho, Sinung Nurfaisal Harun Nurfaisal Harun Papeo, Dizky Ramadhani Putri Prabowo, Dimas Aryanto PRAMUDIBYO, SUGENG PRAMUDIBYO Puyuhiyo, Zulqarnain Raflin Hinelo Riyan iyan Rahman Rizan Machmud Rosbin Pakaya Rudolf Simatupang Rusdinal Rusdinal Safitri, Rindiani Sahmin Noholo Sahrain Bumulo Sari Dewi Setiadi Djohar Sri Ayu Ashari Stella Junus Suaib, Fadel Sudjarwo Sukoco Sunardi . sunardi sunardi Syarifuddin Achmad Syarifuddin Achmad Trifandi Lasalewo Varun Ashokan Wahyu Saputra Wayan Andika Riyantara Widnyana, I Putu Wrastawa Ridwan Yanti Aneta ZC Fachrussyah Zuchri Abdussamad Zul Fikar Ahmad Zulkifli Bokiu