scholarly journals PELATIHAN MATERIAL FLOW COST ACCOUNTING (MFCA) BAGI PARA UMKM DI DKI JAKARTA

2022 ◽  
Vol 3 (2) ◽  
pp. 197-202
Author(s):  
Virna Sulfitri ◽  
Henik Hari Astuti ◽  
Budi Santosa
Keyword(s):  
Production Process ◽  
Community Service ◽  
Material Flow ◽  
Cost Accounting ◽  
Face To Face ◽  
The Public ◽  
Direct Contribution ◽  
Effectiveness And Efficiency

Community Service is one part of the direct contribution from academics, in this case the Faculty of Economics and Business, Trisakti University to the community. On this occasion the Trisakti University FEB team had the opportunity to provide training on Material Flow Cost Accounting (MFCA) for MSMEs. This training is considered important considering that the understanding of MSME actors in terms of the flow cost of material is still very minimal, so that in the implementation of their business there are still very few who apply it in the production process. This training aims to educate MSME actors in terms of flow cost accounting for the use of their production materials, MSMEs can sort out the types and types of materials to be used so as to increase the effectiveness and efficiency of production to increase sales and business profits. PKM training will be carried out using an online method considering the conditions of the COVID-19 pandemic, which until now has not allowed face-to-face/off-line training. The output of this PKM will be published to the public so that it can provide wider benefits.

scholarly journals Peningkatan Partisipasi dan Peran Aktif Masyarakat Dalam Pengembangan Usaha Tani Lahan Pekarangan di Desa Muntuk, Kecamatan Dlingo, Kabupaten Bantul, Yogyakarta

2016 ◽  
Vol 1 (2) ◽  
pp. 217-230
Author(s):  
Sudrajat Sudrajat
Keyword(s):  
Civil Society ◽  
Community Service ◽  
Active Role ◽  
Program Participation ◽  
Face To Face ◽  
The Public ◽  
Public Figures ◽  
High Participation ◽  
The Village

The aim of this community service activities are (1) to identify the potential of yard to be developed into yard farming; (2) to identify the level of public participation in the development of yard farming; and (3) to increase the community’s active role in the implementation of yard farming development. Implementation of the community service carried out in the village of the District Muntuk Dlingo.The activities are manifested into counseling and interviews to the public figures and civil society. Counseling is conducted using face-to-face interview and a discussion in regards to development of farm yard. Interview is conducted on public figures and civil society regardless to the participation on the counselling. The results found that the Muntuk Village has a big potential of yard to be developed as a farming yard. The result also found that Muntuk villagers have high participation rates and high active role to develop the program. Participation and active role of the community indicated a desire to try to take advantage of yard before the rainy season.

scholarly journals Using material flow cost accounting to determine the impacts of packaging waste costs in alcoholic beverage production in an alcoholic beverage company in Durban

2016 ◽  
Author(s):  
◽  
Omolola Ayobamidele Tajelawi
Keyword(s):  
Production Process ◽  
Material Flow ◽  
Alcoholic Beverage ◽  
Cost Accounting ◽  
Packaging Materials ◽  
Manufacturing Companies ◽  
Production Lines ◽  
Packaging Waste ◽  
Traditional Costing ◽  
The Impact

A large number of manufacturing companies adopt the use of the traditional accounting method in their operations. This technique fails to reflect a detailed report of all material losses incurred in their production processes. Worthy of note, is that losses/waste are considered as inefficiencies in manufacturing operations and viewed as a costly venture to the sustainability of the company. This research, therefore, through a case study analysis, examined the efficient/inefficient flow of resources in the production process of an alcoholic beverage company in the Durban metropolis. The study was carried out in order to determine the impact of packaging waste cost in an alcoholic beverage company using the material flow cost accounting technique. Measurements included the input of packaging materials against its output, while giving consideration to waste incurred as losses. The Material Flow Cost Accounting (MFCA) technique, an environmental management accounting tool developed for measuring the flows and stocks of materials of a company and production process in both physical and monetary units, was used to measure the costs of waste on two production lines. MFCA was used to trace all material inputs and categorize them as product or non-product output. MFCA is used to classify the relevant material flows as cost collectors, thereby allocating the costs of the company’s production operations and flows. Different packaging materials that constitute waste on the lines were analyzed using the mixed method approach, which includes observation, questionnaire administration, and analysis of six months production report. Two production lines were considered for sampling, and recommendations were given based on the data analyzed using the SPSS package. The MFCA technique revealed that losses on both production lines were understated, and that, the bottling plant was losing a sizeable amount of monetary value of packaging materials to waste. The MFCA technique also revealed that the traditional costing technique is unable to provide adequate information managers require for strategic cost decision making. MFCA is therefore recommended to assist managers improve production line efficiency and cost savings via accurate waste costing and reduction for corporate sustainability.

scholarly journals Pengenalan Pemanduan Lalu Lintas Penerbangan (Air Traffic Control) Di Indonesia

Pengmasku ◽  
2022 ◽  
Vol 2 (1) ◽  
pp. 21-28
Author(s):  
Djoko Jatmoko ◽  
Lina Rosmayanti ◽  
Nunuk Praptiningsih ◽  
Rany Adiliawijaya Putriekapuja ◽  
Elfi Amir ◽  
...  
Keyword(s):  
Community Service ◽  
Traffic Control ◽  
Air Traffic Control ◽  
Air Traffic ◽  
Vocational School ◽  
Video Conference ◽  
Online Video ◽  
Face To Face ◽  
The Public ◽  
Study Programs

Not a few graduates from the Dirghantara Aviation Vocational School and Yappika Legok Vocational School who choose to continue their education at PPI Curug, but only a few graduates choose to major in Air Traffic Control. Due to the lack of interest in the graduates of the Dirghantara Aviation Vocational School and the Yappika Legok Vocational School, it is deemed necessary to have activities that can build interest in the Air Traffic Control major, namely through Community Service activities. The method used is face-to-face socialization at the PPI Curug Aviation Safety Building which is carried out in accordance with health protocols. The results of the service obtained are that it is hoped that students from the Vocational School know more about air traffic control and can spread knowledge to their friends so that students who have interest and curiosity able to understand more deeply the purpose of air traffic control. routinely either in the same location or in different locations with different target communities by other study programs. Socialization of professions in the field of aviation and study programs at PPI Curug to the public can be carried out with a wider scope nationally by collaborating with the Education Office online/video conference. Tidak sedikit lulusan dari SMK Penerbangan Dirghantara dan SMK Yappika Legok yang memilih untuk melanjutkan pendidikannya di PPI Curug, namun hanya sedikit yang memilih jurusan Pemanduan Lalu Lintas Udara. Dikarenakan kurangnya minat lulusan SMK Penerbangan Dirghantara dan SMK Yappika Legok tersebut, maka dirasa perlu adanya kegiatan yang dapat menumbuhkan minat terhadap jurusan Pemanduan Lalu Lintas Udara yaitu melalui kegiatan Pengabdian kepada Masyarakat. Metode yang digunakan adalah sosialisasi secara tatap muka di Gedung Keselamatan Penerbangan PPI Curug yang dilaksanakan sesuai dengan protokol kesehatan. Hasil pengabdian yang didapatkan adalah diharapkan pelajar dari SMK tersebut dapat lebih mengenal mengenai pemanduan lalu lintas udara dan dapat menyebarkan ilmu terhadap temannya sehingga muncullah pelajar yang memiliki minat dan keingintahuan untuk dapat memahami lebih dalam maksud dari pemanduan lalu lintas udara.kegiatan pengabdian seperti ini dapat dilakukan secara rutin baik di lokasi yang sama maupun di lokasi berbeda dengan sasaran masyarakat yang berbeda oleh program studi lainnya. Sosialisasi mengenai profesi di bidang penerbangan dan program studi di PPI Curug kepada masyarakat dapat dilakukan dengan cakupan yang lebih luas lagi secara nasional dengan bekerja sama dengan Dinas Pendidikan secara daring/video conference.

scholarly journals Mitigasi Dampak Pandemi COVID-19 melalui Sosialisasi: Laporan KKN Tematik COVID-19 2020

2021 ◽  
Vol 3 (1) ◽  
Author(s):  
Cucuk Budiyanto ◽  
Ajeng Diah Priasnasari ◽  
Nicky Imadudin ◽  
Ega Listianingsih
Keyword(s):  
Social Media ◽  
Community Service ◽  
Public Awareness ◽  
Accurate Information ◽  
Face To Face ◽  
The Public ◽  
Adequate Understanding ◽  
Rapid Spread ◽  
The Face ◽  
The Impact

<p class="Abstract"><span lang="EN-GB">The Rapid spread of Covid-19 has caused worldwide panic due to a high mortality rate. At the beginning of the pandemic, the community did not yet have an adequate understanding of what and how the virus spreads. While tell-tales and social media tend to be discouraging, inaccurate, and fearmongering. </span>The low knowledge and level of public awareness in the face of the outbreak of the Covid-19 pandemic prompted the UNS KKN Team to make socialization a priority for the Covid-19 2020 Thematic Community Service activities. Socialization programs with various strategies were implemented to provide an understanding of PHBS, the importance of using masks, and new behaviors for prevent the spread of the impact of the pandemic more widely in Magelang, Kebumen and Purwokerto areas. The direct face-to-face socialization, posters / banners, or social media posts are considered effective in providing accurate information to the public, as well as clarifying hoax that has spread rapidly to the public regarding the Covid-19 Pandemic.</p>

scholarly journals ANALISIS EFEKTIFITAS DAN EFESIENSI TATA LETAK PABRIK TAHU SUPER AFIFAH DI KELURAHAN NUNU KECAMATAN TATANGA PALU BARAT

2020 ◽  
Vol 4 (3) ◽  
pp. 253-264
Author(s):  
Arham Arham ◽  
Asngadi Asngadi ◽  
Syamsuddin Syamsuddin
Keyword(s):  
Production Process ◽  
Material Flow ◽  
Quantitative Research ◽  
Idle Time ◽  
Line Balancing ◽  
Production Facility ◽  
Effectiveness And Efficiency ◽  
Initial Layout

This study aims to analyze the effectiveness and efficiency of layout inTahu Super Afifah Factory in Nunu Village, Tatanga District, West Palu. The type of research used is quantitative research using line balancing method and travel chart. Result of research by using line balancing method obtained efficiency of tofu production process equal to 90,04% with idle time 9,96%. While the result of travel chart method obtained new design layout of production facility of factory know Super Afifah which more effective equal to 441,74 material flow load from initial layout equal to 627,38 material flow load. By comparison 185.64 material flow load or 29.58%. Penelitian ini bertujuan untuk menganalisis efektivitas dan efesiensi tata letak pada Pabrik Tahu Super Afifah di Kelurahan Nunu Kecamatan Tatanga Palu Barat. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan menggunakan metode line balancing dan travel chart. Hasil penelitian dengan menggunakan metode line balancing diperoleh efesiensi dari proses produksi tahu sebesar 90,04% dengan waktu menganggur 9,96%. Sedangkan hasil dari metode travel chart diperoleh rancangan baru tata letak fasilitas produksi pabrik tahu Super Afifah yang lebh efektif sebesar 441,74 beban aliran bahan dari tata letak mula-mula sebesar 627,38 beban aliran bahan dengan perbandingan 185,64 beban aliran bahan atau 29,58%.

Design as an Agent for Public Policy Innovation

2019 ◽  
Vol 2 (1) ◽  
Author(s):  
Federico VAZ ◽  
Sharon PRENDEVILLE
Keyword(s):  
Public Policy ◽  
Process Model ◽  
Public Policies ◽  
Policy Innovation ◽  
Design Methods ◽  
Policy Effectiveness ◽  
The Public ◽  
Dependent Activity ◽  
Effectiveness And Efficiency ◽  
Context Dependent

Described as units developing public policies in a design-oriented manner, Policy Labs are tasked to innovate to gain in policy effectiveness and efficiency. However, as public policymaking is a context-dependent activity, the way in which these novel organisations operate significantly differs. This study discusses the emergence of design approaches for policy innovation. The purpose is to map how Policy Labs in Europe introduce design approaches at distinct stages of the policymaking cycle. For this study, 30 organisations in Europe operating at various levels of government were surveyed. Based on the public policymaking process model, it investigates which design methods are Policy Labs deploying to innovate public policies. The study exposed a gap in the awareness of the utilised methods' nature. It also showed that the use of design methods is of less importance than the introduction of design mindsets for public policy innovation, namely ‘user-centredness’, ‘co-creation’, and ‘exploration’.

Factors Affecting the Decision to Apply Material Flows Cost Accounting MFCA in Thai Nguyen Steel Production Enterprises

2020 ◽  
Vol 36 (3) ◽  
Author(s):  
Nguyen Thi Kim Huyen
Keyword(s):  
Production Process ◽  
Environmental Performance ◽  
Steel Production ◽  
Cost Accounting ◽  
Environmental Accounting ◽  
Production Costs ◽  
Accounting System ◽  
Material Flows ◽  
Factors Affecting ◽  
Legal Documents

Applying the Material Flows Cost Accounting method in Thai Nguyen steel enterprises is one of the solutions to improve the efficiency in the production process, using input materials, and environmental performance, as well as to measure more correctly the production costs based on the change of the price calculation basic. Identifying the factors which affect the decision on applying MFCA to the accounting process of Thai Nguyen steel production enterprises by a direct survey is carried out with 119 accountants and managers working at 13 steel enterprises. The results show that applying MFCA to the accounting process in these enterprises depends on the strategies, capacities, the accounting system of those enterprises, and the system of legal documents related to environmental accounting.

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