26 research outputs found
50/50 Belajar Inovasi untuk Menang
No full textDi dalam buku ini dituliskan bahwa bagi pelaku usaha inovasi bukan lagi pilihan di persimpangan. Inovasi adalah tentang kejelian melihat kemungkinan, keberanian menjalani ketidakpastian, untuk mewujudkan kemahakaryaan. Bagi pelaku usaha, inovasi bukan sekedar urusan keuntungan apalagi sekedar perbaikan demi mengejar ketertinggalan. Inovasi berarti senantiasa menjadi relevan yang akan dibanggakan di segala zaman
PENGARUH BIAYA PRODUKSI DAN BIAYA PEMASARAN TERHADAP PENJUALAN PADA CLASSIE RESTO DI KOTA
Full text linkThis research basically discusses the effect of production costs and marketing costs on company sales in order to produce reliable information, in this case, the effect of production costs and marketing costs. The place of research in this is Classie Resto Palembang. The purpose of this study was to determine the effect of production and marketing costs on the sales results of Classie Resto in Palembang City.The research sample is the Company's Financial Statements in 2016-2018. Hypothesis testing uses multiple linear regression analysis with the help of the SPSS ver.23 program. Hypothesis testing used includes partial test (t test), simultaneous test (F test), and test the coefficient of determination (R2). The results of hypothesis testing (H1) which states that production costs have a significant effect on sales results received. This can be seen from the results of the SPSS output which shows the t count of the X1 variable is 2.864, which is greater than the t table, which is 2.02809. The results of hypothesis testing (H2) indicate that the marketing costs are significant to the sales results received. This can be seen from the results of the SPSS output which shows the t value of 2.499 is greater than the t table, which is 2.02809 Keywords: Production Costs, Marketing Costs, Sales Results
ANALISIS TINGKAT PEMAHAMAN AKUNTANSI BERBASIS AKRUAL DALAM PENYUSUNAN LAPORAN KEUANGAN PEMERINTAH DAERAH : PADA KANTOR CAMAT TANJUNG BATU KAB. OGAN ILIR
Full text linkIn reforms in the field of state finance, a significant change is a change in government accounting that is transparent and accountable. One of the important keys in the management of state finances is related which aims to provide basic guidelines in the preparation and presentation of government financial reports, both central and local governments. Government Accounting Standards (SAP) are requirements that have legal force in an effort to improve the quality of government financial reports in Indonesia. This study aims to determine the readiness of the TanjungBatu sub-district office in implementing accrual-based Government Accounting Standards in preparing financial reports.The data source used in this study is primary data. Primary data is data obtained by the author directly from parties related to the Financial Statements of the TanjungBatu District Head Office. In addition, secondary data is also used in the form of financial reports. Data collection techniques were carried out by observation and in-depth interviews with the head of the financial subdivision and expenditure treasurer at the TanjungBatu sub-district office, OganIlir Regency and the research data used were primary data, namely data obtained directly from respondents in the form of interview data and documentation. The data analysis technique used is qualitative analysis which is expressed in the form of words, sentences and images that are collected and analyzed.The results of this study indicate that the level of understanding in the implementation of accrual-based government accounting standards is a reflection of a formality is quite good. This is supported by a government regulation that requires all local governments including the OganIlir Regency Government, especially the TanjungBatu Sub-District Office to implement accrual-based SAP. Suggestions from the author are needed for the development of understanding of government managers, especially employees of the TanjungBatu sub-district office on accrual-based Government Accounting Standards. Keywords: Government Accounting Standards, Accrual Basis, Financial Statements
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI GOING CONCERN OLEH AUDITOR PADA AUDITEE
Full text linkThis study aims to examine the effect of financial condition, company growth, and company size on going concern audit opinion on manufacturing companies listed on the Indonesia Stock Exchange. This study uses a combination method, namely a combination of qualitative and quantitative. This study also uses secondary data, with documentation data collection techniques. The population in this study are 26 manufacturing companies listed on the (IDX) by observing the 2017-2019 Financial Statements with the sample taken namely the Report Finance in accordance with the criteria set by the author using non-probability sampling method. The data were tested using descriptive statistical tests, classical assumption tests, logistic regression analysis, regression model feasibility tests, overall model testing, hypothesis testing, and the coefficient of determination.The results of this study are as follows: 1) Simultaneously Financial Condition, Company Growth, and Company Size have a significant effect on Going concern Audit Opinion with Fcount 3,093 and the significance value is less than 0.05. And the coefficient of determination is 44.2% while the remaining 55.8% is influenced by other variables not mentioned in this research model. 2) Partially, Financial Conditions have a significant effect on Going Concern Audit Opinions with tcount results of 2.940 and a significance value of more smaller than 0.05. 3) Partially, the growth of the company has a significant effect on the Going concern Audit Opinion with the result of tcount 2,246 with a significance value less than 0.05. 4) Partially, the size of the company has no significant effect on the Going concern Audit Opinion with the result of tcount of -1.474 and a significance value greater than 0.05. So that future researchers can use other variables other than those that the author studied, in order to realize even better research.Keywords:Financial Condition, Company Growth, Company Sizeandt Going concern Audit Opinio
THE APPLICATION OF FEATURE TECHNOLOGY IN DEVELOPING A CAD-BASED HIGH LEVEL PROCESS PLANNING SYSTEM
No full textHigh-level process planning plays an important role in determining candidate process domains at the configuration design stage. Changing the process domains later increases the product development cycle and the product development cost. Therefore, determining the most appropriate manufacturing processes at the beginning stages of the design process becomes critical. However, high-level process planning systems have traditionally lacked integration of design synthesis and design evaluation. The objective of this paper is to propose a CAD-based high-level process planning system that will help designers decide whether or not the designs are worth pursuing. A hybrid approach incorporating design by feature and feature recognition approaches is proposed and implemented. Synergizing both advantages of both approaches will reduce the complexity of feature recognition algorithm without sacrificing the flexibility in creating a part model
MENGUKUR KESUKSESAN PRODUK PADA TAHAP DESAIN: SEBUAH PENDEKATAN FUZZY-MCDM
No full textIt has always been a great challenge to any product development team to forecast the success of a new product at the design stage. For any product concept, it is of interest to assign an accurate probability to any event or state of the world that reflects the new product success. This probability is then required in decision tree analysis for selecting the best product concept. In practice, the probability is determined solely on intuition or subjective judgment due to impreciseness, lack of information during the design stage, and the cognitive limitation of decision makers. This paper presents an approach integrating fuzzy set theory and multi criteria decision making (MCDM) approach in forecasting accurately the success of a new product. The analytic hierarchy process (AHP) is used due to its simplicity as a prescriptive approach that will help decision makers select the best decision with respect to a set of criteria. Fuzzy numbers are used to describe any judgment on design criteria and the event probability of a product concept. A numerical example is given to illustrate the use of this approach.
Abstract in Bahasa Indonesia :
Selalu menjadi tantangan besar bagi setiap tim pengembang produk untuk dapat mengestimasi tingkat kesuksesan suatu produk baru pada tahap desain. Tingkat kesuksesan yang dinyatakan dengan besar probabilitas berbagai state of the world dari suatu konsep produk selanjutnya digunakan dalam analisa keputusan untuk memilih konsep produk terlayak. Selama ini besar probabilitas ditentukan lebih banyak berdasarkan intuisi dan subyektifitas pengambil keputusan. Praktik ini cenderung menghasilkan keputusan yang bias mengingat keterbatasan kapabilitas kognitif manusia dalam mensintesa berbagai keunggulan maupun kekurangan dari sekumpulan konsep produk. Tulisan ini bertujuan untuk menyampaikan satu pendekatan yang mengintegrasikan logika fuzzy dan pendekatan pengambilan keputusan berkriteria jamak (multi criteria decision making /MCDM) dalam menentukan tingkat kesuksesan suatu konsep produk yang lebih akurat. MCDM digunakan karena pada dasarnya problem pemilihan konsep produk terbaik selalu mempertimbangkan sekumpulan kriteria. Pendekatan analitic hierarchy process (AHP) dipilih karena pendekatan ini menawarkan perspektif preskriptif yang akan menuntun pengambil keputusan untuk melakukan apa yang sebaiknya dan dapat dilakukan dalam membuat keputusan. Bilangan fuzzy digunakan untuk merepresentasikan penilaian terhadap berbagai kriteria dan besar kemungkinan dari berbagai tingkat kesuksesan suatu produk. Dengan menggunakan pendekatan Fuzzy - MCDM, tingkat kesuksesan dari suatu konsep produk akan diperoleh dengan lebih akurat dan dapat dipertanggungjawabkan untuk sesuatu yang sulit dilakukan bila pengambilan keputusan lebih didasari intuisi dan subyektifitas semata. Sebuah contoh numerik disampaikan untuk menerangkan penggunaan pendekatan ini.
Kata kunci: bilangan fuzzy, MCDM, AHP, konsep produk baru
THE APPLICATION OF FEATURE TECHNOLOGY IN DEVELOPING A CAD-BASED HIGH LEVEL PROCESS PLANNING SYSTEM
No full textHigh-level process planning plays an important role in determining candidate process domains at the configuration design stage. Changing the process domains later increases the product development cycle and the product development cost. Therefore, determining the most appropriate manufacturing processes at the beginning stages of the design process becomes critical. However, high-level process planning systems have traditionally lacked integration of design synthesis and design evaluation. The objective of this paper is to propose a CAD-based high-level process planning system that will help designers decide whether or not the designs are worth pursuing. A hybrid approach incorporating design by feature and feature recognition approaches is proposed and implemented. Synergizing both advantages of both approaches will reduce the complexity of feature recognition algorithm without sacrificing the flexibility in creating a part model
Predicting Purchase Intention towards Battery Electric Vehicles: A Case of Indonesian Market
No full textThe emergence of electric vehicles (EV) is inevitable. In Indonesia, EVs in various forms have been introduced to the market. However, the adoption of EV in the Indonesian market is still negligible. The purpose of this paper is to make an early prediction of consumers’ purchase intentions towards EV, particularly battery electric vehicles (BEV), in Indonesia. A multi-criteria decision model based on the analytic network process (ANP) approach has been proposed. There are several main criteria used to explain the purchase/don’t purchase decision towards BEV, namely functionality, emotion, cost of ownership, and car identity. Through a series of pairwise comparisons involving a number of target customers of senior level professionals, their purchase intentions towards BEV have been predicted. The results of this study show that these early wealthy, highly educated consumers have a moderate preference towards purchasing BEV. Their intention to purchase is influenced by criteria as follows: emotion (42.64%), functionality (25.94%), car identity (21.87%), and cost of ownership (9.55%). Even though the invited target customers do not represent the mass market, the findings of this study could help BEV makers in Indonesia choose who the early adopters are and find the BEV product-market fit in order to accelerate the adoption of electric vehicles
Pengembangan Peta Teknologi Menggunakan Text Mining Dan Analisis Jejaring Untuk Manajemen Inovasi Dan Teknologi.
No full textInformasi jalur perkembangan teknologi diperlukan oleh peneliti, pengelola jurnal, dan perencana teknologi. Akan tetapi, aktivitas perkembangan tersebut sulit untuk diukur secara langsung sehingga perlu indikator seperti paten dan jurnal. Dalam penelitian ini diusulkan sebuah metode untuk memetakan perkembangan teknologi dari artikel penelitian, yang disebut sebagai peta teknologi, dan mendefinisikan beberapa pengukuran untuk evaluasi penelitian. Memetakan penelitian menjadi peta dua dimensi memerlukan pendekatan similarity-is-proximity. Pendekatan tersebut memerlukan dua asumsi agar dapat digunakan. Pertama, topik penelitian diwakili oleh himpunan T = {W, F}, dengan W adalah himpuan kata yang digunakan dalam artikel, dan F adalah himpunan frekuensi kata-kata tersebut. Kedua, bidang penelitian adalah sebuah ruang multi dimensi yang setiap dimensinya diwakili oleh anggota W. Proses pemetaan terdiri dari dua domain dengan enam tahap. Domain yang pertama adalah information retrieval, dengan empat tahap, yaitu: 1) konversi dokumen, 2) tokenisasi dokumen, 3) ekstraksi kata, dan 4) identifikasi keterkaitan artikel. Domain kedua adalah text mining, dengan dua tahap: yaitu 1) pengelompokan artikel, dan 2) visualisasi. Beberapa metode seperti regular expression (Regex); pembobotan term frequency-inverse document frequency (TF-IDF), stemming Nazief & Adriani, perhitungan association value, pengelompokan Clauset-Newman-Moore, dan visualisasi graf dengan NodeXL adalah bagian dari proses. Beberapa pengukuran dilakukan untuk melakukan evaluasi penelitian di dalam peta. Evaluasi dibagi menjadi dua, yaitu evaluasi individu penelitian, terdiri dari pengukuran degree, betweenness centrality, closeness centrality, dan kategori penelitian (breakthrough atau incremental); dan evaluasi grup penelitian, terdiri dari retention time dan saturation index. Sebanyak 184 artikel diambil dari “Jurnal Teknologi Industri Pertanian” digunakan sebagai data masukan. Hasil analisis menunjukkan terdapat 64 jurnal yang terkait dengan dua hingga sebelas penelitian dan terbagi menjadi 19 grup penelitian. Perkembangan dari setiap grup dapat diamati tiap tahun sehingga informasi tren penelitian yang diperoleh dapat digunakan untuk perencanaan kelanjutan penelitian dan mengisi tempat kosong pada peta. Evaluasi individu penelitian menunjukkan kedudukan setiap penelitian di dalam grup, apakah termasuk penelitian yang tren (dari degree), sebagai pusat grup penelitian (dari closeness centrality), sebagai penelitian penting pada perkembangan jalur grup (dari betweenness centrality), dan kategori penelitian baik breakthrough maupun incremental. Sedangkan dari evaluasi grup penelitian, menunjukkan bahwa setiap grup memiliki retention time yang berbeda-beda dan sebagian besar grup memiliki saturation index di atas satu yang menunjukkan bahwa grup-grup tersebut masih dapat dieksplorasi karena belum jenuh
MENGUKUR KESUKSESAN PRODUK PADA TAHAP DESAIN: SEBUAH PENDEKATAN FUZZY-MCDM
No full textIt has always been a great challenge to any product development team to forecast the success of a new product at the design stage. For any product concept, it is of interest to assign an accurate probability to any event or state of the world that reflects the new product success. This probability is then required in decision tree analysis for selecting the best product concept. In practice, the probability is determined solely on intuition or subjective judgment due to impreciseness, lack of information during the design stage, and the cognitive limitation of decision makers. This paper presents an approach integrating fuzzy set theory and multi criteria decision making (MCDM) approach in forecasting accurately the success of a new product. The analytic hierarchy process (AHP) is used due to its simplicity as a prescriptive approach that will help decision makers select the best decision with respect to a set of criteria. Fuzzy numbers are used to describe any judgment on design criteria and the event probability of a product concept. A numerical example is given to illustrate the use of this approach. Abstract in Bahasa Indonesia : Selalu menjadi tantangan besar bagi setiap tim pengembang produk untuk dapat mengestimasi tingkat kesuksesan suatu produk baru pada tahap desain. Tingkat kesuksesan yang dinyatakan dengan besar probabilitas berbagai state of the world dari suatu konsep produk selanjutnya digunakan dalam analisa keputusan untuk memilih konsep produk terlayak. Selama ini besar probabilitas ditentukan lebih banyak berdasarkan intuisi dan subyektifitas pengambil keputusan. Praktik ini cenderung menghasilkan keputusan yang bias mengingat keterbatasan kapabilitas kognitif manusia dalam mensintesa berbagai keunggulan maupun kekurangan dari sekumpulan konsep produk. Tulisan ini bertujuan untuk menyampaikan satu pendekatan yang mengintegrasikan logika fuzzy dan pendekatan pengambilan keputusan berkriteria jamak (multi criteria decision making /MCDM) dalam menentukan tingkat kesuksesan suatu konsep produk yang lebih akurat. MCDM digunakan karena pada dasarnya problem pemilihan konsep produk terbaik selalu mempertimbangkan sekumpulan kriteria. Pendekatan analitic hierarchy process (AHP) dipilih karena pendekatan ini menawarkan perspektif preskriptif yang akan menuntun pengambil keputusan untuk melakukan apa yang sebaiknya dan dapat dilakukan dalam membuat keputusan. Bilangan fuzzy digunakan untuk merepresentasikan penilaian terhadap berbagai kriteria dan besar kemungkinan dari berbagai tingkat kesuksesan suatu produk. Dengan menggunakan pendekatan Fuzzy - MCDM, tingkat kesuksesan dari suatu konsep produk akan diperoleh dengan lebih akurat dan dapat dipertanggungjawabkan untuk sesuatu yang sulit dilakukan bila pengambilan keputusan lebih didasari intuisi dan subyektifitas semata. Sebuah contoh numerik disampaikan untuk menerangkan penggunaan pendekatan ini. Kata kunci: bilangan fuzzy, MCDM, AHP, konsep produk baru
