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All Journal Indonesian Journal of Chemical Science and Technology JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Putri Faradilla
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Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Economics, Econometrics & Finance Energy Environmental Science Library & Information Science Materials Science & Nanotechnology

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Analisis Break Even Point sebagai Alat Perencanaan Laba pada PT Garuda Food Putra Putri Jaya TBK Periode 2018-2021 Putri Faradilla; Yenni Samri Juliati Nasution; Laylan Syafina
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 3 No 1 (2023): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

Dalam perencanaan, hubungan antara biaya, volume dan laba memegang peranan yang sangat penting. Perencanaan memerlukan alat bantu berupa analisis biaya volume-laba. Salah satu teknik analisis biaya-volume-laba adalah analisis break even point atau analisis titik impas. Titik impas sendiri diartikan sebagai keadaan suatu perusahaan yang tidak memperoleh keuntungan dan menderita kerugian (labanya sama dengan nol). Tujuan penelitian ini adalah untuk mengetahui bagaimana perhitungan break even point dalam perencanaan laba serta bagaimana tingkat margin of safety pada PT. Garudafood Putra Putri Jaya Tbk tahun 2018-2021. Jenis penelitian yang digunakan adalah penelitian deskriptif. Data yang digunakan dalam penelitian ini yaitu data sekunder berupa laporan keuangan PT. Garudafood Putra Putri Jaya Tbk. Hasil penelitian menunjukkan bahwa perusahaan harus dapat melakukan penjualan sebesar 4.820.397 unit agar tidak menderita kerugian. Dari estimasi penjualan sebesar Rp8.799.579.901.024 untuk mencapai perencanaan laba tahun 2022. Secara keseluruhan dari tahun 2018-2021 perusahaan telah melewati break even point (titik impas) baik dalam unit ataupun rupiah. Tingkat margin of safety tahun 2018-2021 selalu mengalami kenaikan yaitu sebesar 77% sampai dengan 80%. Dimana jumlah maksimum penurunan target pendapatan penjualan yang tidak menyebabkan perusahaan mengalami kerugian pada tahun 2018 adalah sebesar Rp. 6.197.688.931.485, tahun 2019 sebesar Rp. 6.582.132.457.445, tahun 2020 sebesar Rp. 6.091.954.326.214, dan tahun 2021 sebesar Rp. 7.039.663.920.819.
Adsorption and Desorption Properties of Beta Carotene in Crude Palm Oil on Activated Carbon Composites of Oil Palm Empty Fruit Bunches with MOFs-Cu(TAC) Frengky Sanjaya Ginting; Yunita Dwi Utami; Desika Devani Br Surbakti; Dika Fahreza; Wella Apriwidyanti; Therecia Fricillia Ginting; Putri Faradilla; Rini Selly; Jasmidi; Moondra Zubir
Indonesian Journal of Chemical Science and Technology (IJCST) Vol. 8 No. 1 (2025): JANUARY 2025
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/ijcst.v8i1.68660

Abstract

Oil palm bunches Empty fruit bunches are the main lignocellulosic solid waste that has not been optimally utilized, so many empty bunches are not processed. Unprocessed EFB causes a foul odor and becomes a place for flies to nest. Thus, it is considered as waste that pollutes the environment. Adsorption is a popular new method to reduce heavy metal content and waste in water, in addition the adsorption method is also effective and efficient in terms of the absorption process, and can also be a regeneration adsorbent. This study began with the preparation of empty oil palm bunches which were then carbonized and activated with H3PO4, then synthesized with MOFs-Cu(TAC). The final stage was tested for absorption by optimizing mass and time. The XRD pattern shows sharp peaks that appear on the graph indicating metal contact and the KA-Cu(TAC) composite has a good and regular crystal structure. The KA-Cu(TAC) composite has great potential as an alternative adsorbent to improve the quality of palm oil because it has good absorption.
Adsorption and Desorption Properties of Beta-Carotene in Crude Palm Oil (CPO) Using Empty Fruit Bunch-Based Activated Carbon Composite with Metal-Organic Frameworks (MOFs) - Fe(TAC) Yunita Dwi Utami; Trivena Myta Br. Manik; Frengky Sanjaya Ginting; Chyntya Angelina PN; Sri Rahayu; Syafrina Letare Lubis; Jasmidi; Rini Selly; Putri Faradilla; Moondra Zubir
Indonesian Journal of Chemical Science and Technology (IJCST) Vol. 8 No. 1 (2025): JANUARY 2025
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/ijcst.v8i1.68676

Abstract

The rapid expansion of oil palm plantations in North Sumatra, from 31,730,961 hectares in 2016 to 41,667,011 hectares in 2018, has resulted in significant solid waste generation, particularly empty fruit bunches (EFB). This study aims to utilize EFB as a precursor for activated carbon production and evaluate its effectiveness in adsorbing beta-carotene from crude palm oil (CPO). EFB was processed through carbonization and activation to create a composite adsorbent KA-Fe(TAC) synthesized with metal-organic frameworks (MOFs). Characterization using X-ray diffraction (XRD) confirmed the crystalline structure of the composite. Results indicated that the optimal adsorption efficiency for activated carbon was 8.925%, while the KA-Fe(TAC) composite achieved 21.645%. The findings suggest that the KA-Fe(TAC) composite significantly enhances beta-carotene adsorption capacity compared to conventional activated carbon. Additionally, the optimal contact time for adsorption was found to be 60 minutes for activated carbon and 150 minutes for the KA-Fe(TAC) composite, indicating improved efficiency over time.
Effect of Cu and Fe Metals on the Synthesis of Activated Carbon Composites of MOFs Cu(TAC) and Fe(TAC) Anggi Nurhasanah Siregar; Jasmidi; Moondra Zubir; Rini Selly; Putri Faradilla
Indonesian Journal of Chemical Science and Technology (IJCST) Vol. 8 No. 1 (2025): JANUARY 2025
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/ijcst.v8i1.68680

Abstract

The research focuses on improving the structure and quality of activated carbon by synthesizing porous polymers or Metal-Organic Frameworks (MOFs). Characterization of AC-Cu(TAC)2 and AC-Fe(TAC)3 is carried out using XRD, SEM, and EDX instruments. Characterization of AC- Cu(TAC)2 and AC-Fe(TAC)2 revealed that the observed XRD pattern is representative of the structure of crystalline materials, with AC-Cu(TAC)2 and AC-Fe(TAC)3 having a crystallinity of 40% with both materials forming a triclinic crystal system. Characterization based on SEM at 200x magnification shows that the fibers are interbonded and attached to the cross-section on AC- Cu(TAC)2 , having a relatively large porosity so that it shows a fairly strong bond between activated carbon and Cu(TAC) MOFs. the size of the fragmented fiber particles in AC-Fe(TAC)3 which is relatively not the same as the smaller porosity. EDX characterization shows that Cu and Fe metals are one of the composite materials.
Co-Authors Anggi Nurhasanah Siregar Chyntya Angelina PN Desika Devani Br Surbakti Dika Fahreza Frengky Sanjaya Ginting Jasmidi Laylan Syafina Moondra Zubir Rini Selly SRI RAHAYU Syafrina Letare Lubis Therecia Fricillia Ginting Trivena Myta Br. Manik Wella Apriwidyanti Yenni Samri Juliati Nasution Yunita Dwi Utami