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Benefits of Quality Control Circle (QCC) and Proposed Applications in the Defense Industry: A Literature Review Setiawan, Benny; Soediantono, Dwi
International Journal of Social and Management Studies Vol. 3 No. 4 (2022): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (914.682 KB) | DOI: 10.5555/ijosmas.v3i4.147

Abstract

The purpose of this article is to explore the benefits of implementing Quality Control Circle (QCC) in various industries and provide recommendations to be applied to the defense industry. The method of writing this article is a literature review, which is a review by collecting, understanding, analyzing and then concluding as many as 24 international journal articles published from 2015 to 2021 regarding the implementation of the Quality Control Circle (QCC) in various industrial sectors and the defense industry. The analysis used used 25 content analysis of journal articles, then coding was carried out on the contents of the reviewed journals. The data that had been collected was then looked for similarities and differences and then discussed to draw conclusions. The results of the literature review analysis state that the application of the Quality Control Circle (QCC) can improve quality, productivity, delivery, cost, morale and occupational safety and health in various industries so that the Quality Control Circle (QCC) method is recommended to be applied in the defense industry. Based on the literature review, the quality control circle (QCC) is recommended to be applied to the defense industry.
Analysis of Tax Audit Authority from the Perspective of Appeal Disputes in the Tax Court Setiawan, Benny; Cahyady, Yadhy; Supriyadi; Chotib, Faisal Ahmad
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1756

Abstract

This study analyzes the authority of tax audits conducted by the Directorate General of Taxes (DGT) from the perspective of appeal disputes in the Indonesian Tax Court. Within Indonesia’s self-assessment tax system, tax audits function as a primary instrument for ensuring taxpayer compliance and form the basis for the issuance of Tax Assessment Letters (Surat Ketetapan Pajak/SKP). However, audit results and the resulting SKP often give rise to disputes when taxpayers question both the material correctness and the procedural legitimacy of the audit process. This research employs normative legal research with a descriptive-analytical approach, examining statutory regulations, implementing rules, and relevant Tax Court decisions concerning disputes over audit authority and procedures. The findings indicate that tax audit authority is attributive and explicitly regulated under the General Provisions and Tax Procedures Law (UU KUP) and its implementing regulations. In appeal proceedings, the Tax Court assesses both formal aspects—such as compliance with audit procedures and authority—and material aspects relating to the accuracy of tax calculations. Procedural violations do not automatically invalidate a Tax Assessment Letter; instead, judges evaluate the seriousness of the violation and its impact on taxpayer rights and material truth. The study concludes that the Tax Court plays a crucial role in controlling the use of audit authority while balancing legal certainty, protection of taxpayer rights, and the state’s fiscal interests.
Design of a Biomass Waste Shredding Machine Using the Quality Function Deployment (QFD) Method Silma, Muhammad; Fiatno, Aris; Musridho, R. Joko; Sianturi, Gabriel; Henny, Henny; Setiawan, Benny; Tanjung, Lailatul Syifa
Journal of Research and Technology Vol. 11 No. 2 (2025): JRT Volume 11 No 2 Des 2025
Publisher : 2477 - 6165

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/w6fzm137

Abstract

This research aims to design a biomass waste shredder using the Quality Function Deployment (QFD) method to create a product that aligns with the needs and desires of users. The QFD method is employed to identify user requirements, translate them into technical specifications, and produce an optimal product design. The study involved 20 respondents from the Universitas Pahlawan Botanical Garden team as subjects to collect data on needs through closed questionnaires. The results indicate that consumers desire a shredder with key criteria, including speeding up the shredding process, high durability, safety in use, as well as ease of mobility and storage. The designed shredder product features several advantages, such as: An inlet feeder for biomass waste, six cutting blades with a bolt system, wheels for easy transportation. Through the House of Quality (HOQ) matrix, consumer needs were successfully translated into priorities for the development of the product's technical features. Compared to other shredders, this shredder has competitive advantages in functional aspects, user safety, and design. This demonstrates that the application of the QFD method is effective in producing an innovative, functional shredder design that meets user preferences. The findings of this study are expected to serve as a reference for the future development of shredder products.