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All Journal Fakultas Pertanian Jurnal Abdi Insani Missio Ecclesiae Industrika : Jurnal Ilmiah Teknik Industri Journal of Public and Business Accounting
Yosua Yosua
Jurusan Teknik Informatika, Fakultas Teknologi Informasi dan Sains Universitas Katolik Parahyangan, Bandung
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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ANALISA KELAYAKAN USAHA PEMBUATAN KUE ULAT SUTRA DENGAN PROPORSI TEPUNG KETAN (Oryza sativa L. var glutinosa) DAN TEPUNG UBI JALAR KUNING (Ipomoea batatas L) Yosua, Yosua; Santosa, Budi; Sasongko, Pramono
Fakultas Pertanian Vol 6, No 2 (2018)
Publisher : Universitas Tribhuwana Tunggadewi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Silkworm cookies is a snack its has shape and looks like a silkworms. The raw materials of cookies are glutinous rice flour, eggs, margarine and salt or sugar. The main raw material commonly used was glutinous rice flour, but in this study glutinous rice flour was combined with one of the horticultural products, namely yellow sweet potato. The low technology applied to post-harvest and low prices make yellow sweet potatoes as an option in making silkworm cookies to increase the economic value of yellow sweet potatoes and extend the shelf life in flour form. The business analysis of the silkworm cookies proportion of glutinous rice flour and yellow sweet potato flour began by looking for its fixed capital costs, depreciation, variable costs, annual fixed costs, annual non-fixed costs, total cost for one year. Then determined the Cost of Goods Sold (HPP), Break Event Points (BEP), Revenue Cost Ratio (R/C), determined the profit in one day. Based on the results of the business analysis calculation, the silkworm cookies with the proportion of glutinous rice flour and yellow sweet potato flour making is worth making with HPP IDR 4,278/pack, the selling price by taking 40% profit obtained IDR. 5,990/pack (50 g), the BEP unit is 9,520 Packs/ Year, the BEP price is IDR 57,022,477 and the R / C is 1.40 so that the business is feasible. Kue ulat sutra merupakan camilan berbentuk memanjang serta mempunyai gerigi menyerupai ulat sutra. Bahan baku dalam pembuatan kue ulat sutra adalah tepung ketan, telur, margarin serta garam atau gula. Bahan baku utama yang biasa digunakan adalah tepung ketan namun dalam penelitian ini tepung ketan akan dikombinasikan dengan salah satu produk hortikultura yaitu ubi jalar kuning. Rendahnya teknologi yang diterapkan pada pasca panen dan harga yang murah membuat ubi jalar kuning menjadi pilihan dalam pembuatan kue ulat sutra sehingga dapat meningkatkan nilai ekonomi ubi jalar kuning dan memperpanjang masa simpan dalam bentuk tepung. Analisa usaha kue ulat sutra proporsi tepung ketan dan tepung ubi jalar kuning diawali dengan mencari biaya modal tetap, depresiasi, biaya variabel, biaya tetap tahunan, biaya tidak tetap tahunan, total biaya satu tahun. Kemudian menentukan Harga Pokok Penjualan (HPP), Break Event Point (BEP), Revenue Cost Ratio (R/C), menentukan keuntungan dalam satu hari. Berdasarkan hasil dari hitungan analisa usaha, menunjukkan pembuatan kue ulat sutra proporsi tepung ketan dan tepung ubi jalar kuning layak diusahakan dengan HPP Rp. 4.278/ kemasan, harga jual dengan mengambil keuntungan 40% diperoleh Rp. 5.990/ kemasan (50 g), BEP unit 9.520 Kemasan / Tahun, BEP harga Rp. 57.022.477 dan R/C 1,40 sehingga usaha layak dijalankan.
Pengendalian Kualitas pada Industri Kerajinan Sarung Tangan dengan Metode Six Sigma dan FMEA pada CV. XYZ Yosua, Yosua; Susetyo, Agustinus Eko; Susanti, Dyah Ari
Industrika : Jurnal Ilmiah Teknik Industri Vol. 8 No. 4 (2024): Industrika: Jurnal Ilmiah Teknik Industri
Publisher : Fakultas Teknik Universitas Tulang Bawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37090/indstrk.v8i4.1578

Abstract

XYZ is a company that produces gloves. Due to the resulting defects such as vague logos, slanted stitching, mold and loose stitching, the company needs to make quality improvements so that defects become 0%. The aim of this research is to carry out quality control using the Six Sigma and FMEA methods to determine the sigma value and determine the causes of defects and make recommendations for improvements to the highest defects. From the results of Six Sigma calculations, a sigma level of 3.6 was obtained, which means that it is sufficient and 197,300 defects can occur on a production scale of one million. The capability results with an average value of 1.15 indicate that it is only quite reliable on a scale of 1-2. FMEA shows the highest cause of failure is sewing machine jams which can cause skewed stitches. The recommended control plan is to carry out routine weekly machine maintenance. Common factors causing defects are lack of regular maintenance on production machines, worker negligence, worker fatigue due to hot weather, lack of strict supervision of workers during the production process, less skilled workers and humid air temperatures resulting in moldy gloves. Proposed improvements in overcoming defects include carrying out routine maintenance on all machines, carrying out strict supervision of workers, implementing SOPs with strict supervision, adding air conditioning facilities, and adding a sterilization process for finished glove products. Keywords: DMAIC, FMEA, Six Sigma 
Pengaruh Independensi Auditor, Kompetensi Auditor, Fee Audit, dan Audit Tenure terhadap Kualitas Audit Yosua, Yosua; Kristanto, Septian Bayu
Journal of Public and Business Accounting Vol. 2 No. 2 (2021): July - December
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/jopba.v2i2.276

Abstract

Penelitian ini menunjukkan beberapa kasus yang berkaitan dengan kualitas audit oleh auditor. Oleh karena itu, penelitian ini bertujuan untuk menguji pengaruh independensi auditor, kompetensi auditor, fee audit, dan masa audit terhadap kualitas audit oleh auditor pada kantor akuntan publik di Indonesia. Populasi sampel dalam penelitian ini adalah kantor akuntan publik di Indonesia dari 17 kota dan 55 kantor akuntan publik. Sampel penelitian ditentukan dengan menggunakan metode kuesioner dengan jumlah sampel sebanyak 101 tanggapan. Data penelitian dianalisis dengan menggunakan metode Structural Equation Modeling (SEM). Hasil penelitian menunjukkan independensi auditor berpengaruh negatif terhadap kualitas audit, sedangkan kompetensi auditor, fee audit, dan tenur audit berpengaruh positif terhadap kualitas audit.
Menginjili Anak Secara Kreatif: Analisis Dampak Program Unit Pembinaan Pelayanan Anak (UPPA) STT ATI di Kalangan Mahasiswa Blegur, Romelus; Gea, Leniwan Darmawati; Atty, Sonya Debora; Mangngi, Yovita; Yosua, Yosua
Missio Ecclesiae Vol 14 No 1 (2025): April
Publisher : Institut Injil Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52157/me.v14i1.331

Abstract

Anak adalah ciptaan Allah yang serupa dan segambar dan Allah, namun disamping itu mereka pun orang berdosa yang memerlukan keselamatan. Oleh karena itu, pemberitaan Injil merupakan hal yang penting bagi mereka. Meskipun demikian, tugas tersebut tidak mudah karena itu diperlukan kreativitas untuk menyampaikan Injil sesuai dengan minat dan pemahaman mereka. Hal inilah yang menjadi fokus pelayanan UPPA STT ATI dalam rangka memperlengkapi mahasiswa dan pelayan gereja untuk menghasilkan para pelayan anak yang kreatif dan inovatif. Tujuan penelitian ini adalah menganalisis dampak program UPPA STT ATI di kalangan mahasiswa STT ATI melalui berbagai pembinaan yang telah dilakukan. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan pendekatan fenomenologi. Hasil dari penelitian ini menunjukkan beberapa temuan pada para informan yaitu: pertama, mahasiswa memahami tentang penginjilan. Kedua, mahasiswa memahami bahwa penginjilan terhadap anak sangat penting. Ketiga, mahasiswa terlibat dalam program UPPA STT ATI dan memperoleh pembekalan yang memadai untuk melayani anak. Keempat, program UPPA STT ATI efektif bagi mahasiswa dalam melayani anak. Kelima, mahasiswa memiliki kemampuan dan terlibat secara efektif dalam mengijili anak secara kreatif. Keenam, program UPPA berdampak secara signifikan bagi mahasiswa, baik dalam hal membangun kemampuan mereka secara internal, maupun dampak eksternal bagi anak-anak yang diinjili.
PENINGKATAN PENGETAHUAN PETERNAK TENTANG SUPLEMEN HERBAL DI KECAMATAN CAMPALAGIAN KABUPATEN POLEWALI MANDAR Pratiwi, Nita Adillah Pratiwi; Fahrodi, Deka Uli; HM, Rahmaniah; Yosua, Yosua; Andika, Andika
Jurnal Abdi Insani Vol 11 No 4 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i4.1875

Abstract

Katumbangan Village is one of the villages in Campalagian Subdistrict that has soil fertility and a good rainfall climate supported by evenly distributed plant vegetation growth, making places like this very suitable for beef cattle farming. One of the innovations given to farmers in the prevention and handling of diseases is by providing herbal supplements as additional feed for livestock. Herbal supplements are a type of additional supplement given to livestock whose basic ingredients are made from herbs and spices.  The socialisation and demonstration activities on making and giving herbal supplements to ruminants are expected to make it easier for farmers to handle and prevent diseases in livestock through herbal supplements. The methods provided consist of: 1. socialisation or presentation of material on efforts to handle and prevent diseases through herbal supplements. 2. training and technology application is a hands-on demonstration on making herbal supplements. 3. monitoring and evaluation through pretest and posttest. The results of the implementation of community service increased the knowledge of farmers about the types of diseases, handling and prevention of diseases before training only 12% and after training there was an increase of 91%. Meanwhile, farmers' knowledge of herbal supplements before the community service activities from not knowing to 95%. In addition, there was an increase in farmers' knowledge about kitchen spice ingredients that can be used as herbal supplements for livestock. The use of herbal supplements to reduce the use of antibiotics that can cause resistance. This activity went very well as evidenced by starting from the socialization of farmers actively involved, training activities farmers also actively helped in making herbal supplements and there was an increase in knowledge from before the activity and after the activity.
PEMBUATAN PUPUK ORGANIK INTEGRASI AREN-SAPI KELOMPOK TANI-TERNAK “BUKIT HARAPAN” DI DESA LIMBORO RAMBU-RAMBU KECAMATAN SENDANA KABUPATEN MAJENE Haloho, Ruth Dameria; Irmayanti, Irmayanti; Sari, Dwi Ratna; Rahim, Abdul; Ya'la, Zakirah Raihani; Yeheskiel, Yeheskiel; Rein, Rein; Yosua, Yosua; Nurmalasari, Nurmalasari; Usman, Al Zaima
Jurnal Abdi Insani Vol 12 No 4 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i4.2242

Abstract

Fertilizer is one of the strategic elements that plays a role in increasing productivity and unity part of the farming system. The current difficulty for farmers is the scarcity and inaccessibility of fertilizer subsidies, forcing them to seek alternatives to reduce fertilizer purchase costs. An alternative that can be used with organic fertilizer, which can be made using cow dung and aren plant waste, is bokashi fertilizer. The purpose of implementing this Community Service Program is to provide information related to technological innovations in processing aren waste and animal manure as organic fertilizer/compost to increase farmers' income and its application on plants. The implementation method of the activity includes preparation such as location surveys, discussions and explanations on bokashi fertilizer production, outreach and training through material presentation and demonstrations/practice on how to make bokashi fertilizer, as well as monitoring and evaluation. The results of the activity show a significant increase in knowledge and skills among the Bukit Harapan farmer group participants. Before the implementation of the community service activity, the partners' knowledge of waste processing as organic fertilizer was only 4.43%. After the community service activities, the partners' skills increased to 92.29%. The results of the mentoring for the Bukit Harapan Farmers Group were successfully achieved. This is evident from the bokashi, which is mature, has a dark color, a fine texture, and is odorless.
Co-Authors Abdul Rahim Agustinus Eko Susetyo Andika Andika Budi Santosa Budi Santosa Deka Uli Fahrodi Dwi Ratna Sari, Dwi Ratna Dyah Ari Susanti HM, Rahmaniah Irmayanti Irmayanti, Irmayanti Leniwan Darmawati Gea Mangngi, Yovita Nita Adillah Pratiwi Nurmalasari Nurmalasari Pramono Sasongko Rein, Rein Romelus Blegur Ruth Dameria Haloho Septian Bayu Kristanto Sonya Debora Atty Usman, Al Zaima Yeheskiel, Yeheskiel Zakirah Raihani Ya’la