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All Journal Jurnal Riset Rumpun Ilmu Teknik (JURRITEK) Indonesian Journal of Taxation and Accounting
Amelia Lestari
Unknown Affiliation
Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance

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Evaluasi Tingkat Cacat Produk Menggunakan Six Sigma Pendekatan DMAIC pada UMKM Konveksi X Amelia Lestari; Amay Suherman; Hanissa Okitasari
JURNAL RISET RUMPUN ILMU TEKNIK Vol. 4 No. 2 (2025): Agustus : Jurnal Riset Rumpun Ilmu Teknik
Publisher : Pusat riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurritek.v4i2.6227

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in Indonesia’s economy, including in the garment industry. The subject of this study is MSME X, located in Cimahi City, which specializes in the production of knitted clothing. This research aims to identify production problems, analyze the causes of defects, and design improvement strategies using the Six Sigma method with the DMAIC (Define, Measure, Analyze, Improve, Control) approach. In the Define stage, the main problems are identified through the Critical to Quality (CTQ) approach, which reveals three major types of defects: button defects (39%), stitching defects (32%), and fabric or pattern defects (29%). Next, the Measure stage is conducted to assess process performance using quality indicators. The calculation results show a Defects per Million Opportunities (DPMO) value of 10,968.95 and a Sigma Level of 3.79, indicating room for improvement. The Analyze stage utilizes Pareto and Fishbone diagrams to identify root causes. The Improve stage applies Failure Mode and Effect Analysis (FMEA) to determine improvement priorities. The Control stage involves the use of Statistical Process Control (SPC), regular inspections, and an incentive system. This approach is expected to reduce defect rates and sustainably improve production efficiency.
Penerapan Voluntary Disclosure Dalam Meningkatkan Kepatuhan Wajib Pajak Amelia Lestari; Nabilah Ifawani; A.Dwy Juasnita
Indonesian Journal of Taxation and Accounting Vol 1, No 2 (2023): Desember 2023
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v1i2.2023d8

Abstract

This research aims to examine voluntary disclosure in increasing taxpayer compliance. The method used as an analytical tool is a metasynthesis of a number of findings in qualitative research regarding voluntary disclosure in increasing tax compliance. The results of this research explain that the voluntary disclosure program is able to increase taxpayer compliance through several benefits that will be obtained or felt by taxpayers when participating in the voluntary disclosure program. These benefits are in the form of taxpayers being guaranteed to be free from administrative sanctions and data protection that the disclosed asset data cannot be used as a basis for investigation, inquiry or criminal prosecution against the taxpayer. This is what will encourage taxpayers to participate in the voluntary disclosure program by voluntarily disclosing tax obligations that have not been fulfilled.
Co-Authors A.Dwy Juasnita Amay Suherman Hanissa Okitasari Nabilah Ifawani