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All Journal REKA INTEGRA Jurnal Akuntansi AKTIVA Indonesia Law Reform Journal (ILREJ) Phinisi Applied Accounting Journal
Muhammad Anugrah, Muhammad
Institut Teknologi Nasional Bandung
Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice

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USULAN PENGURANGAN WASTE PROSES PRODUKSI MENGGUNAKAN WASTE ASESSMENT MODEL DAN VALUE STREAM MAPPING DI PT. X Anugrah, Muhammad; Zaini, Emsosfi; Rispianda, Rispianda
REKA INTEGRA Vol 4, No 1 (2016): Edisi Ketigabelas
Publisher : REKA INTEGRA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (657.403 KB)

Abstract

. X adalah perusahaan yang menghasilkan produk part-part mesin industri, sparepart alat berat, dan sparepart tower BTS. Pada proses produksinya masih ditemukan waste terutama pada pembuatan roda sliding dan roda katrol. Untuk mengurangi waste yang terjadi digunakan  Lean Manufacturing dengan mengggunakan metode value stream mapping (VSM) dan waste asessment model yang terdiri dari Waste Relationship Matrix (WRM) dan Waste Asessment Questionnaire (WAQ). VSM bertujuan untuk menggambarkan aliran produk mulai dari masuknya bahan baku sampai produk jadi. Dan WAM bertujuan untuk mengidentifikasi waste yang paling dominan yang ada di lantai produksi perusahaan. Rekomendasi perbaikan dilakukan berdasarkan 5 presentase berdasarkan diagram pareto, yaitu melakukan controlling, melakukan pengendalian persedian yang baik, melakukan kegiatan maitenance mesin, membuat layout penyimpanan bahan baku dan melakukan penerapan 5S. Kata kunci: Lean manufacturing, waste, value stream mapping, WRM, WAQ   ABSTRACT PT. X is the company that produces the parts of industrial machinery, heavy equipment spare parts, and spare parts BTS tower. In the process of waste production is still found mainly in the manufacture of sliding wheels and pulley wheels. To reduce the waste that occurs is used Lean Manufacturing to use traditional methods of value stream mapping (VSM) and waste assessment model consisting of Waste Relationship Matrix (WRM) and Waste assessment Questionnaire (WAQ). VSM aims to describe the flow of products ranging from the entry of raw materials to finished products. And WAM aims to identify the most dominant waste in the company's production floor. Recommendations for improvement made by 5 percentage based Pareto diagram, which is doing the controlling, doing a good supply control, conducting maitenance machine, create a layout storage of raw materials and carry out the implementation of Keywords: Lean manufacturing, waste, value stream mapping, WRM, WAQ
Legal Protection for Film Copyright Holders Against Illegal Downloading and Streaming Activities on the Internet Anugrah, Muhammad
Indonesia Law Reform Journal Vol. 3 No. 2 (2023): July 2023
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/ilrej.v3i2.26301

Abstract

Copyright holders have exclusive rights to their creations or work. Illegal downloading and streaming of movies can be detrimental to copyright holders and countries. Therefore, perpetrators can be subject to criminal and civil sanctions. This study aims to: (1) determine the protection for the Moral Rights and Economic Rights of film creators or Copyright Holders from illegal downloading and streaming of films on the Internet and (2) determine how the law should regulate the rights of creators from illegal downloading and streaming activities to provide legal protection. The type of research used in this study is normative juridical by using data collection techniques through literature studies. The results show that: (1) the protection of Economic Rights and Moral Rights of film copyright is still lacking in providing legal protection because sanctions for violators of Moral Rights have not been regulated in the Copyright Law (2) the Copyright Law has regulated legal steps that Copyright Holders can take to obtain legal protection in the field of Copyright through mediation, criminal complaints, claims for compensation, and reports on the closure of content and access rights
Determination of the Cost of Goods Production Based on the Full Costing Method in the Soppeng Typical Souvenir Culinary Business Anugrah, Muhammad; Rijal, Abdul; Syachbrani, Warka
Phinisi Applied Accounting Journal Vol 2, No 1 (2024): APRIL
Publisher : Universitas Negeri Makassar

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Abstract

This research aims to: determine and analyze the Determination of Cost of Goods Production Based on the Full Costing Method (Case Study of Tape An-nur Micro, Small and Medium Enterprises in Soppeng Regency). The sample used in this research is data and information on daily costs during January 2024 at Tape An-nur Micro, Small and Medium Enterprises. Based on the results of the research: (1) The cost of production that has been carried out by researchers shows that the cost of production for the UMKM Tape An-nur product is IDR 16,914 for the Tape product, IDR 36,214 for the peeled peanut product, IDR 17,414 for the Bolu Cukke product , IDR 15,814 for Jipang products, and IDR 16,854 for Cumin Crackers products. Meanwhile, the selling price set by the company is IDR 25,000 for Tape and Bolu Cukke, IDR 20,000 for Jipang and Cumin Crackers, IDR 50,000 for Peeled Nuts. (2) Looking at the comparison between the cost of production and the selling price of the product, the business owner makes a profit of IDR 8,086 on Tape products, IDR 13,786 on Peeled Peanut products, IDR 5,586 on Bolu Cukke products, IDR 4,168 on Jipang products, and Rp. 3,146 on cumin crackers products.Penelitian ini bertujuan untuk: mengetahui dan menganalisis Penentuan Harga Pokok Produksi Berdasarkan Metode Full Costing (Studi Kasus pada Usaha Mikro Kecil dan Menengah Tape An-nur di Kabupaten Soppeng). Sampel yang digunakan dalam penelitian ini adalah data dan informasi biaya perhari selama bulan Januari 2024 pada Usaha Mikro Kecil dan Menengah Tape An-nur. Berdasarkan hasil penelitian bahwa: (1) Harga Pokok Produksi yang telah dilakukan peneliti menunjukan bahwa harga pokok produksi pada produk UMKM Tape An-nur Sebesar Rp16.914 pada produk Tape, Rp36.214 pada produk Kacang kupas, Rp17.414 pada Produk Bolu cukke, Rp15.814 pada produk Jipang, dan Rp16.854 pada produk Kerupuk jintan Sedangkan harga jual yang ditetapkan oleh perusahaan sebesar Rp25.000 untuk Tape dan Bolu cukke, Rp20.000 untuk Jipang dan Kerupuk jintan, Rp50.000 untuk Kacang kupas. (2) Melihat perbandingan antara harga pokok produksi dengan harga jual produk membuat pemilik usaha memperoleh laba sebesar Rp8.086 pada produk Tape, Rp13.786 pada produk Kacang kupas, Rp5.586 pada produk Bolu cukke, Rp4.168 pada produk Jipang, dan Rp3.146 pada produk Kerupuk jintan. 
ANALISIS PENENTUAN HARGA POKOK PRODUKSI BERDASARKAN METODE FULL COSTING : STUDI KASUS PADA USAHA MIKRO KECIL DAN MENENGAH TAPE AN-NUR DI KABUPATEN SOPPENG Anugrah, Muhammad; Rijal, Abdul; Syachbrani, Warka
Jurnal Akuntansi AKTIVA Vol. 6 No. 1 (2025): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i1.8628

Abstract

This research aims to: understand and analyze the Determination of Production Costs Based on the Full Costing Method (Case Study at Tape An-nur Micro, Small, and Medium Enterprises in Soppeng Regency). The sample used in this study is the daily cost data and information during January 2024 at Tape An-nur Micro, Small, and Medium Enterprises. Data collection techniques used are interviews and documentation. The data analysis technique uses qualitative descriptive analysis. This technique begins with collecting the required data, including production cost information and supporting evidence, conducting interviews with business owners, recording important elements explained during the interview process, processing information from interviews and administrative data by analyzing the collected data, explaining the process of determining production costs at Tape An-nur, and finally summarizing the findings. Based on the research results: (1) The Production Cost determined by the researcher shows that the production cost for Tape An-nur MSME products is Rp. 19.283 for Tape, Rp. 38.743 for Kacang kupas, Rp. 19.379 for Bolu Cukke, Rp. 18.418 for Jipang, and Rp. 19.383 for Kerupuk jintan, while the selling prices set by the company are Rp. 25,000 for Tape and Bolu Cukke, Rp. 20,000 for Jipang and Kerupuk jintan, and Rp. 50,000 for Kacang kupas. (2) Looking at the comparison between the production cost and the selling price of the products, the business owner earns a profit of Rp. 5.717 for Tape, Rp. 11.257for Kacang kupas, Rp. 5.370 for Bolu Cukke, Rp. 1.581 for Jipang, and Rp. 617 for Kerupuk jintan.
Co-Authors Emsosfi Zaini Rijal, Abdul Rispianda Rispianda Warka Syachbrani