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All Journal FASHLUNA Jurnal Aplikasi Ilmu Teknik Industri (JAPTI)
Abdul Aziz Syarif, Abdul Aziz
Balai Pengkajian Teknologi Pertanian Sumatera Barat, Jl. Raya Padang-Solok Km. 40, Kotak Pos 34 Padang, Sumatera Barat Telp. 0755-31122, 21054
Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Analisis Efisiensi Biaya Dalam Sistem Pengendalian Biaya Produksi dengan Pendekatan Target Costing di PT. XYZ Sitorus, Hervina Rezeki; Syarif, Abdul Aziz; Utama, Denny Walady
Jurnal Aplikasi Ilmu Teknik Industri (JAPTI) Vol. 6 No. 2 (2025)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/japti.v6i2.7119

Abstract

Secara umum, perusahaan berupaya mencapai efisiensi biaya produksi untuk memperoleh manfaat maksimal dengan pengeluaran minimum selama proses produksi. PT XYZ, sebuah industri penggilingan padi berskala menengah yang hanya memiliki satu mesin penggilingan, sangat dipengaruhi oleh penetapan harga jual dalam mencapai profitabilitas. Peneliti menerapkan metode target costing pada PT XYZ karena metode ini dianggap efektif untuk memaksimalkan laba sekaligus mengurangi biaya produksi. Hasil penelitian menunjukkan bahwa dengan menggunakan metode target costing, PT XYZ mampu mencapai efisiensi biaya produksi selama enam bulan berturut-turut. Pada bulan Januari, efisiensi biaya untuk beras kualitas rendah adalah sebesar Rp -1.700.484, untuk beras kualitas sedang sebesar Rp 3.049.516, dan untuk beras kualitas tinggi sebesar Rp 11.749.516. Selain berhasil menurunkan biaya produksi, PT XYZ juga mampu mencapai manfaat yang diharapkan untuk semua jenis beras, kecuali beras kualitas rendah yang belum mencapai target laba.
Plastic Waste Recycling Innovation as a P5-PPRA Activity at MI Miftahul Ulum Gumayun Andriarsih, Lyswidia; Syarif, Abdul Aziz; Azzahrah, Alvinaya Crisane; Setiani, Ina; Muttaqin, Muklas Zaenal; Khalalia, Risqotul; Lestari, Sofi Eka; Rahmawati, Triana Yogi; Hana, Wafal
FASHLUNA Vol 7 No 1 (2026): Maret
Publisher : Prodi PGMI STIT Sunan Giri Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47625/fashluna.v7i1.1123

Abstract

The problem faced around MI Miftahul Ulum Gumayun is the high amount of plastic waste that has not been managed properly. For this reason, an innovation in recycling plastic waste was carried out and made it a P5-PPRA activity. This study aims to observe how the innovation of recycling plastic waste as a P5-PPRA activity at MI Miftahul Ulum Gumayun. This research was conducted at MI Miftahul Ulum Gumayun by involving representatives of 6th grade students consisting of four boys and four girls. Data collection through observation and documentation. For data analysis, the stages of data reduction, data presentation, and conclusion drawing were carried out. The results of this study are that the innovation of recycling plastic waste as a P5-PPRA activity is one form of effective empowerment in waste management. In addition to being a P5-PPRA activity, the product of this plastic waste recycling innovation was also displayed at the Annual Jamboree Carnival event. And MI Miftahul Ulum Gumayun won 1st place in the Best Carnival at the 2025 Jamboree. With this research, it is hoped that awareness about waste management and the importance of protecting the environment will increase so that students can be more creative in processing waste.
Co-Authors Andriarsih, Lyswidia Azzahrah, Alvinaya Crisane Denny Walady Utama Hana, Wafal Khalalia, Risqotul Lestari, Sofi Eka Muttaqin, Muklas Zaenal Rahmawati, Triana Yogi Setiani, Ina Sitorus, Hervina Rezeki