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All Journal Jurnal EMT KITA Jurnal Otomasi Kontrol dan Instrumentasi
Angelica, Putri
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Chemical Engineering, Chemistry & Bioengineering Control & Systems Engineering Economics, Econometrics & Finance Engineering Industrial & Manufacturing Engineering

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Perhitungan Harga Pokok Produksi dan Harga Pokok Penjualan Terhadap Laba Bersih (Studi Kasus Pabrik Tempe Istiqomah Bandar Lampung) Angelica, Putri; Hadi, Aminah
Jurnal EMT KITA Vol 8 No 2 (2024): APRIL 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v8i2.2189

Abstract

The aim of this research is to identify the appropriate method for calculating the Cost of Goods Production at the Istiqomah Tempe Factory and to identify how to determine the Cost of Goods Sold at the Istiqomah Tempe Factory. The research category that will be used is descriptive analysis. The research methodology that will be used in the research is descriptive analysis. Descriptive Analysis is a method that describes a problem by explaining existing data and research objects, written into a paragraph and obtaining a conclusion to solve the existing problem. The results obtained at full cost create higher expenses. Calculations using Variable Costing could be a good option to apply, because the Variable Costing method only calculates the budget involved in the manufacturing process into the COGS. It can be determined from the results of the analysis carried out if the COGS calculation to decide the selling price determined by the cost variable more closely reflects the budget spent by the business owner.
Development of a Mini Compression Test Machine using Arduino Microcontroller as Texture Analyzer Prototype Angelica, Putri; Yetti, Musafri; Triawan, Farid; Sutanto Hadisujoto, Ignatius Budi; Hamidah, Ida
Jurnal Otomasi Kontrol dan Instrumentasi Vol 15 No 1 (2023): Jurnal Otomasi Kontrol dan Instrumentasi
Publisher : Pusat Teknologi Instrumentasi dan Otomasi (PTIO) - Institut Teknologi Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5614/joki.2023.15.1.3

Abstract

A texture analyzer is a standard device to measure food texture properties. This study aims to develop a mini compression test machine prototype that can function as a texture analyzer with simple operation and portability. The components and materials were chosen based on: low cost, manufacturability, and availability in the local Indonesian market. The prototype dimension was 375 × 215 × 450 mm, and used a linear ball screw slider for the translation movement with a 200 mm effective sliding distance. For obtaining the compression load, a 10 kg load cell was used, and it was replaceable by a load cell with a lower capacity if a higher measurement accuracy was required. After calibration, the linear vertical displacement and load cell had ±0.1 mm and ±1 g of accuracy, respectively. The prototype was tested to measure the texture properties of potato chops. As a result, the machine could successfully measure the load and displacement data and detect a crack phenomenon, verifying its usability as a food texture analyzer.
Co-Authors Adi Sutanto Hadi, Aminah Ida Hamidah Triawan, Farid Yetti, Musafri