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Muhammad Sapruwan
Politeknik Kelapa Sawit Citra Widya Edukasi
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Industrial & Manufacturing Engineering

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Analisis Sistem Penggajian Karyawan Panen di Perkebunan Kelapa Sawit Muhammad Sapruwan
JURNAL CITRA WIDYA EDUKASI Vol 10 No 1 (2018): JCWE Edisi April 2018
Publisher : Politeknik Kelapa Sawit Citra Widya Edukasi

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Abstract

Payroll system for employees are generally calculated on the basis of attendance or working day (WD) and other income such as overtime pay, benefit and penalty. In general, salary payroll in palm oil plantation is known as a whole base system. The purpose of this study was to know about the payroll system for harvesting employees, especially free daily employees (FDE) in palm oil plantation. This research uses qualitative analysis approach with quantitative descriptive analysis method, that is describe the real condition of payroll system based on the performance of harvesting employees, especially FDE. The result show that in general, the payroll system for harvesting employees in palm oil plantation uses the Piecework method, which is a payroll system based on the output of fresh fruit bunches (FFB). The calculations include: whole base, overall-finished incentive, over-base incentive and penalty. The salary calculation for harvesting employees whose performance is over-base is salary + overall-finished incentive + harvest incentive – penalty, while for employees whose performance is under-base is proportional salary (the number of harvested bunches divided by the number of basic bunches multiplied by 1 (one) WD is multiplied district minimum salery (DMS).
Pengembangan Modul Praktikum Akuntansi Berbasis Perkebunan Kelapa Sawit pada Politeknik Kelapa Sawit Citra Widya Edukasi, Bekasi Muhammad Sapruwan
JURNAL CITRA WIDYA EDUKASI Vol 9 No 3 (2017): JCWE Edisi Desember 2017
Publisher : Politeknik Kelapa Sawit Citra Widya Edukasi

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Abstract

This research discusses how to realize the accounting practicum module based on palm oil plantation. Preparation of this practicum module intended to support quality of superior human resources from a graduate of the Polytechnic of Kelapa Sawit Citra Widya Edukasi. The object of this study on Polytechnic of Kelapa Sawit Citra Widya Edukasi, Bekasi. Currently in the polytechnic there is no Accounting Practicum Module based on palm oil plantation. The researcher wish to develop the material of accounting practicum course according to condition of requirement that happened in the field, that is in the form of development of accounting practice module based on palm oil plantation. The purpose of this research is to realize the accounting practicum module of accounting based on palm oil plantation and to know the implementation of accounting practicum module to student of Polytechnic of Kelapa Sawit Citra Widya Edukasi, and to evaluate the result of its assessment. This research uses research and development (R&D) method, by adopting the approach of ADDIE (Analysis, Design, Development, Implementation and Evaluation) by Maribe Branch. The results obtained in this study are accounting practicum module based on palm oil plantation, application of accounting practicum module and evaluation of assesment.
Peranan Knowledge Management dalam Pengembangan Laporan Keuangan pada Perkebunan Kelapa Sawit Muhammad Sapruwan
JURNAL CITRA WIDYA EDUKASI Vol 9 No 1 (2017): JCWE Edisi April 2017
Publisher : Politeknik Kelapa Sawit Citra Widya Edukasi

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Abstract

Knowledge Management is the process of transformation of individual knowledge stored (Tacit Knowledge) into knowledge that is open (Explicit Knowledge). Knowledge of the process of preparation of financial statements in in each individual employee must be transformed into a knowledge company. Differences in the financial statements of palm oil plantations with the financial statements in general are: a) the existence of plant investment (Nurseries, Land Clearing, Up keep Plants) and the Fixed Assets Generating Plant (TM); and b) on the operational unit, palm oil plantations financial statements only contains information on cost alone, not including the cost of activities that are in the head office, as well as a representative unit. The methodology used is the Knowledge Conversion Model Nonaka & Takeuchi, the narrative-descriptive analysis, which describes the knowledge of preparation of financial. From the results of this study obtained by the process of preparation of financial statements in the palm oil plantation companies.
Penggunaan Metode Action Research pada Persediaan Gudang di Perusahaan Perkebunan Kelapa Sawit Muhammad Sapruwan
JURNAL CITRA WIDYA EDUKASI Vol 9 No 1 (2017): JCWE Edisi April 2017
Publisher : Politeknik Kelapa Sawit Citra Widya Edukasi

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Abstract

PT Karya Makmur Bahagia Gunung Makmur Estate is a company engaged in the palm oil industry. The company is located in Antang Kalang village, Sampit, Central Kalimantan. In November 2003, conducted an examination of the central warehouse inventory assets. From the results of the inventory problems found as follows:1) supplies of goods which are not registered in the list of goods; 2) their physical inventory number is smaller than a note card warehouse; 3) their physical inventory amount is greater than sheds card records; and 4) the physical presence of the card carrying goods warehouse while not physically exist. In this study used methods of action (Action Research). The model used is Stephen Kemmis and Robin Mc Taggart model, ie a model that uses four components of action: Planning, Action, Observing and Reflecting or the famous spiral fashion. Through this model, warehouse inventory problem has been repaired, which cover correcting entry errors, warehousing policy evaluation manjemen in terms of administration, human resources, facilities and infrastructure. Based on the results of the warehouse inventory, subsequently made news event supplies, which will be the basis bleaching warehouse inventory report next position.
Penanganan Selisih Persediaan Barang pada Perusahaan Perkebunan Kelapa Sawit Muhammad Sapruwan
JURNAL CITRA WIDYA EDUKASI Vol 8 No 1 (2016): JCWE Edisi Mei 2016
Publisher : Politeknik Kelapa Sawit Citra Widya Edukasi

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Abstract

Inventories have a very important role in supporting the operations of the oil palm plantation companies, such as fertilizers, chemicals, spare parts, fuel, and more. Often the difference found in the warehouse inventory. The difference may be more or less the difference between the physical goods with stock reports. The reasons for the difference between: a) Receipt of Goods and Proof of Goods not yet recorded; b) Loss of Goods Receipt and Proof of Goods; c) The expenditures that are not in accordance with procedures; and more. Difference impact on the supply of stock reports are inaccurate, and the effect on the operational service of the company. In this study the methods of analysis used is descriptive qualitative and quantitative methods. Stages handling increment supplies can be done by: a) Improvement of short-term, minutes difference in goods, making receipt (to excess), making evidence of goods (for the shortage), inputting to program stock, recording to card warehouse, records to label goods, and others; and b) Long-term improvement through on the job training and off the job training.
Upaya Menjaga Aset Sumber Daya Manusia Dalam Rangka Meminimalisasi Terjadinya Turnover Karyawan Muhammad Sapruwan
JURNAL CITRA WIDYA EDUKASI Vol 7 No 2 (2015): JCWE Edisi Nopember 2015
Publisher : Politeknik Kelapa Sawit Citra Widya Edukasi

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Abstract

Reason to stop working (resign) even though the company was already providing the best to its employees. This is experienced by PT "X" one of the oil palm plantation companies which have problems in keeping staff turnover. Therefore, it is necessary to do a research study to determine the factors that influence the occurrence causing employee turnover in PT "X". Percentage of turnover of employees at PT “X” that occurred in 2013 was 2.49%. Causes of employee turnover, among others: family, job satisfaction, retirement, career development, continuing ideals delayed, health, workload overload, got a better offer, location work. Turnover impact: cost losses during the process of recruitment and training, the activity delayed/lost so required over time. Make efforts to improve the system of clear working procedures, provide appropriate compensation for employee performance, system clear career path, develop competence and ability of employees.
Evaluasi Hasil Pembelajaran Mahasiswa pada Mata Kuliah Pemanenan Kelapa Sawit, Manajemen dan Administrasi Afdeling (Studi Kasus di Politeknik Kelapa Sawit Citra Widya Edukasi) Muhammad Sapruwan
JURNAL CITRA WIDYA EDUKASI Vol 6 No 2 (2014): JCWE Edisi Nopember 2014
Publisher : Politeknik Kelapa Sawit Citra Widya Edukasi

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Abstract

Penelitian ini merupakan suatu proses untuk melihat sejauh mana keberhasilan pembelajaran pemanenan, manajemen dan administrasi afdeling terhadap mahasiswa semester VI prodi budidya tahun 2014. Pemanenan adalah meliputi pemetikan buah (TBS) yang telah masak, pengumpulan brondol & TBS ke TPH (tempat pengumpulan hasil), Pengangkutan TBS & brondol dari TPH ke pabrik. Manajemen dan Administrasi Afdeling merupakan seluruh rangkaian kegiatan atau proses kegiatan yang meliputi perencanaan, pengorganisasian, penggerakan, dan pengawasan untuk mencapai hasil atau tujuan dengan memanfaatkan sumber-sumber yang ada seperti tenaga kerja, biaya, bahan-bahan, peralatan, cara-cara kerja, pemasaran atau pelayanan dengan efisien dan efektif dalam suatu wilayah yang telah ditentukan. Hasil evaluasi penguasaan Materi Pemanenan 42% mahasiswa Prodi Budidaya semester VI cukup menguasai bidang kerja dan cukup bisa mempraktekannnya di lapangan, 26% mahasiswa Prodi Budidaya semester VI bisa menguasai bidang kerja dan bisa mempraktekannnya di lapangan. Hasil evaluasi penguasaan Materi Manajemen dan Administrasi Afdeling, 37% mahasiswa Prodi Budidaya semester VI cukup menguasai bidang kerja dan cukup bisa mempraktekannnya di lapangan, 23% mahasiswa Prodi Budidaya semester VI bisa menguasai bidang kerja dan bisa mempraktekannnya di lapangan.
Manajemen Rekrutmen Karyawan untuk Meningkatkan Produktivitas Panen Tandan Buah Segar (TBS) di Perusahaan Perkebunan Kelapa Sawit PT “XYZ” (Terapan 8 Langkah Perubahan Kotter) Muhammad Sapruwan
JURNAL CITRA WIDYA EDUKASI Vol 6 No 1 (2014): JCWE Edisi Mei 2014
Publisher : Politeknik Kelapa Sawit Citra Widya Edukasi

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Abstract

Labor is very beneficial for the company, especially to carry out all operations of the company. With the study of Labor Akad system, it can be concluded that no effect of the implementation of the Labor Akad, both the quantity and quality of the performance improvement / performance especially in operational aspects of the company in the field. The company increased as much as 71% TBS acquisition since the change in labor recruitment system.
Analisis Keterlambatan Pembelian Barang (Purchasing) di Perusahaan Pabrik Pengolahan Kelapa Sawit (Studi Kasus di PT Unggul Widya Teknologi Lestari Sulawesi Barat) Muhammad Sapruwan
JURNAL CITRA WIDYA EDUKASI Vol 4 No 1 (2012): JCWE Edisi Mei 2012
Publisher : Politeknik Kelapa Sawit Citra Widya Edukasi

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Abstract

Industrial oil palm plantations are ideal not only focus on the activities of oil palm plantation and processing fruit only, but must be able to have parts that function with optimum support. Supporting part has a role as budgeting, warehousing, purchasing, and others, should be managed and functioned with a maximum. One of the very big role and become an important part of the purchase. In the oil palm plantation industry purchases made for the procurement of all equipment and materials needed to run industry. Starting from raw materials such as seeds to support the smooth administration of goods such as stationery, all managed by the purchasing department.Research and Field Work Practice aims to analyze the case of Purchase At Factory oil palm plantation of PT. Unggul Widya Teknologi Lestari. The problem is often the case that the purchase of a mistake buying in quantity and quality of goods and delay. This problem also happened in PT. Unggul Widya Teknologi Lestari. Delays providers of goods needed by the company can inhibit the activities of production, so the authors suggest to improve the procurement system, namely by Memubat date Order Receipt to help control and avoid delays in procurement of goods, socialize Standard Operating Companies regarding compulsory purchase where known by the operational, use of facilities and purchase information technology (software) in the procurement process at the company's overall material.
Manajemen Pengeluaran Pupuk dengan Sistim Untilan dari Gudang Central untuk Menunjang Aplikasi Pemupukan Yang Benar Muhammad Sapruwan
JURNAL CITRA WIDYA EDUKASI Vol 3 No 2 (2011): JCWE Edisi Nopember 2011
Publisher : Politeknik Kelapa Sawit Citra Widya Edukasi

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Abstract

Untilan system is a system that is simple and easy to do. because it can keep the dose / size of the fertilizer, labor, facilitates activities such as facilitating the timing, methods and goals, so that when untilan system can be managed properly at the time of release of goods from the warehouse, is expected to obtain the correct application of fertilizer. And finally, can increase crop productivity. Where the expenditure management system with the expected target untilan applying the proper fertilizer application can achieve, namely, Right Dose, Right Time Right Targets How.
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