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

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.

Study on Size-Related Product Quality of Multiscale Central-Punched Cups Fabricated by Compound Forming Directly Using Brass Sheet

Meso/microforming has gained much more attention in the last decades and is widely used as a reliable method to fabricate meso/micro-scaled metallic components. In this research, a compound meso/microforming system which combines deep drawing, punching and blanking operations was developed to fabricate multiscale central-punched cups by using brass sheets. The parts with three scales were produced by using the brass sheets with various thicknesses and grain sizes to investigate geometrical and grain size effects on the deformation behaviors, dimensional accuracy, and material flow behaviors in the forming process. Through physical experiments and finite element simulations, it is revealed that the ultimate deformation load in the drawing-punching stage is smaller than that in the single deep drawing stage under microscale, but the results in the meso-scaled scenarios are opposite. In addition, the thickness variation is increased with grain size, but the variation of the normalized thickness variation does not show an obvious tendency with different size scales. In the bending area, the material flow is tangential to the thickness direction, leading to the formation of thinning area. In addition, the material flow is almost opposite to the punching direction in the punching area, avoiding the expanding deformation of the hole. Thus, the punching operation barely affects the dimensional accuracy including the thickness and hole diameter of the formed parts. Furthermore, the micro-scaled cups with finer grains have a better surface quality. These findings enhance the understanding of size effect in compound meso/microforming with the combined deep drawing and punching operations.