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All Journal Agripreneur : Jurnal Pertanian Agribisnis Golden Ratio of Taxation Studies
Ghalib, Abdul
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Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Economics, Econometrics & Finance Immunology & microbiology

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PENGENDALIAN MUTU CILOK AYAM DENGAN CHECKSHEET, DIAGRAM PARETO, DAN DIAGRAM FISHBONE PADA USAHA CILOK GURILEM DI SUKABUMI: Indonesia Suhendar, Aulia; Putra, Made Bintang Prabaswara; Nurwahda, Nizma Afrah; Ghalib, Abdul; Auliaurrahman, Hasya
Agripreneur : Jurnal Pertanian Agribisnis Vol. 14 No. 2 (2025): December: Ilmu Pertanian dan Bidang Terkait
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/agripreneur.v14i2.6855

Abstract

This study aims to analyze product quality at the Cilok Ayam Gurilem Sukabumi business using three simple problem-solving tools, namely checksheets, Pareto diagrams, and fishbone diagrams. These three tools are used to map the types of defects that arise during the production process and identify the dominant contributing factors. Data collection was conducted through direct observation and daily recording over a period of four weeks, thereby obtaining a realistic picture of product quality variations. The results of the study show that shape defects were the most dominant problem with a total of 3,058 units (54%), followed by raw material inconsistencies amounting to 1,900 units (34%), and thin dough at 680 units (12%). Through a fishbone diagram, the main causes were identified as unstandardized forming techniques, varying raw material quality, and equipment conditions requiring better maintenance. Implicitly, this research provides practical contributions to food MSMEs in the form of a simplequality control model that can be directly applied without significant costs, while also providing added value in the form of an integrative approach between quantitative and qualitative data to trace the root causes of production problems. Overall, this study emphasizes the importance of implementing work standards, operator training, and more systematic raw material inspections to improve quality consistency and production sustainability.
Analysis of Sharia Accounting Principles in the Mandar Local Snack Business Model in Majene Regency Wahyuni, Sri; Ilyas, Herlina; Ghalib, Abdul
Golden Ratio of Taxation Studies Vol. 6 No. 1 (2026): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v6i1.1790

Abstract

This study aims to analyze how the principles of Sharia accounting are applied in the Mandar local snack industry in Majene Regency. Mandar's local snack industry is a rapidly growing community business sector and is an important part of the regional economy. However, the application of sharia accounting principles in business activities still faces various obstacles, including a lack of understanding of sharia concepts among business actors, unstandardized financial records, and limited access to sharia accounting literature. This study uses a qualitative, phenomenological approach to understand the direct experiences of business actors. Data were obtained through in-depth interviews, observations, and documentation, and analyzed interpretively to identify the main themes related to the application of sharia principles. The results of the study show that business actors have sought to implement the values of honesty, transparency, and fairness, but have not fully complied with Sharia accounting standards due to limited technical understanding and inadequate systematic recording. This research provides an empirical picture of the implementation of Sharia accounting in local small businesses. It offers recommendations to increase Sharia accounting literacy and support MSMEs. This finding is expected to be a reference for the development of policies to support sharia-based MSMEs.
Co-Authors Auliaurrahman, Hasya Ilyas, Herlina Nurwahda, Nizma Afrah Putra, Made Bintang Prabaswara Sri Wahyuni Suhendar, Aulia