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Model Lean Six Sigma di Industri Farmasi Sari, Rini Mulyani; Nugraha, Evan
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 1 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2018
Publisher : Winaya Mukti University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v1i1.25

Indonesia is one of the countries in the ASEAN Economic Community (AEC). To boost competitiveness and benefit from changes in the global industrial system at revolutionary era, lean six sigma approach to production systems in the pharmaceutical industry was used. The goal is to analyze the existing conditions, user expectations, how to overcome the obstacles that occur and the formulation of strengthening strategies on the production system of soft capsule lines. The method used an explanatory case study of production systems in the pharmaceutical industry using lean six sigma approach. The results of the research are the existing conditions of the production system have not met expectations, user expectations systems are not well understood, the formulation to overcome the constraints that occur in the production system and the formulation of the strengthening pharmaceutical industry’s production system strategy using lean six sigma approach.Indonesia termasuk salah negara dalam Masyarakat Ekonomi ASEAN (MEA). Dalam upaya mendongkrak daya saing dan memperoleh manfaat dari perubahan sistem industri global di era revolusi saat ini maka digunakan pendekatan lean six sigma pada sistem produksi di industri farmasi. Tujuan yang ingin dicapai adalah menganalisis kondisi eksisting, ekspektasi user, cara mengatasi kendala yang terjadi dan rumusan penguatan strategi pada`sistem produksi lini kapsul lunak. Metode yang digunakan adalah studi kasus eksplanatori sistem produksi di industri farmasi dengan menggunakan pendekatan lean six sigma. Hasil penelitian adalah kondisi eksisting sistem produksi belum memenuhi ekspektasi, sistem ekspektasi user belum dipahami dengan baik, rumusan cara mengatasi kendala yang terjadi pada sistem produksi, dan rumusan penguatan strategi sistem produksi industri farmasi dengan menggunakan pendekatan lean six sigma.

Pengaruh Kebijakan Dividen terhadap Harga Saham (Studi pada Perusahaan pertambangan di Bursa Efek Indonesia 2008-2012) Fitri, Irma Kurnia; Purnamasari, Imas
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 1 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2018
Publisher : Winaya Mukti University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v1i1.24

Dividend policy is a decision that can be taken by the company in deciding whether the profit earned will be distributed in the form of dividends or retained for reinvestment. Bonuses can be used as a signal by investors to make investment decisions that will affect the company's stock price. The main purpose of this study is to identify whether dividend policy could convey information to the market which generates a reaction on stock prices. Research methods used descriptive and verification. An indicator of dividend policy is the dividend payout ratio, and stock prices used in this study is the closing share price. Samples in this study are ten mining companies on the Indonesia Stock Exchange that regularly pay dividends in 2008-2012. Analysis of the data used is a simple linear regression. Based on the research shows that the dividend policy affects stock prices.Kebijakan dividen merupakan suatu keputusan yang dapat diambil perusahaan dalam memperlakukan laba yang diperoleh apakah akan dibagikan dalam bentuk dividen atau ditahan untuk reinvestasi perusahaan. Tujuan utama dari penelitian ini adalah untuk mengidentifikasi apakah kebijakan dividen menyampaikan informasi ke pasar yang menghasilkan reaksi terhadap harga saham. Metode penelitian menggunakan metode deskriptif verivikatif. Indikator kebijakan dividen adalah dividen payout ratio dan harga saham yang digunakan adalah harga saham penutupan. Sampel dalam penelitian 10 perusahaan pertambangan yang rutin membagikan dividen selama 2008-2012. Analisis data yang digunakan adalah regresi linier sederhana. Berdasarkan hasil analisis kebijakan dividen berpengaruh positif terhadap harga saham. Penelitian ini membuktikan bahwa kebijakan dividen dijadikan sebagai sinyal oleh para investor dalam mengambil keputusan investasi yang pada akhirnya akan berpengaruh terhadap harga saham perusahaan. Penelitian ini mendukung signaling teory.

Pengaruh Biaya Produksi terhadap Laba Kotor Mulyana, Asep
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 1 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2018
Publisher : Winaya Mukti University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v1i1.21

This research is to determine the influence of the production costs of PT Indo Rama Synthetics Tbk and PT. Pan Brothers Tbk on gross profit. This research used financial statements data from financial reports that published from 2011-2015 in Indonesia Stock Exchange (Bursa Efek Indonesia). Data analysis in this research used descriptive analysis, normality test, correlation, and coefficient test of determination, while in the research hypothesis testing using the t-test. The result of this research proved that production cost had a correlation value at 78%, which means had a strong correlation, a coefficient determination at 60.8% and the rest 39.2% influenced by another factor. The result of regression analysis = Y: 167.628, 498 + 0,071X had significant effect because t-value = 3.522 > t-table = 1.833 with significance value 0.008 > 0.05.Penelitian ini bertujuan untuk mengetahui pengaruh biaya produksi terhadap laba kotor PT. Indo rama synthetics Tbk dan PT. Pan Brothers Tbk. Penelitian ini mengambil data laporan keuangan dari tahun 2011-2015 yang di publikasikan di BEI. Analisis data dalam penelitian ini menggunakan analisis deskriptif, uji normalitas, uji korelasi, dan uji koefisien determinasi sedangkan dalam uji hipotesis penelitian ini mengunakan uji t. Hasil penelitian ini membuktikan bahwa biaya produksi memiliki nilai korelasi sebesar 78% menandakan hubungan yang kuat, hasil keofisien determinasi sebesar 60,8 % dan sisanya 39,2% dipengaruhi faktor lain yang tidak diteliti dalam penelitian ini, hasil analisis regresi = Y: 167.628, 498 + 0,071X dan berpengaruh signifikan karena t-hitung = 3,522 > dari t-tabel= 1,833 dengan nilai signifikansi 0,008 > 0,05.

Penentuan Waktu Proses Pembuatan Kain Dengan Pendekatan Cross-Case pada Industri Tekstil Nugraha, Evan; Sari, Rini Mulyani
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 1 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2018
Publisher : Winaya Mukti University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v1i1.28

PT. X was a company engaged in weaving cotton production. Many types of cotton consisted of type 185, type 186, type 188 and type 189. Nevertheless, there were still many problems in the operational production of the weaving department. One of them was the length in processing time of the weaving section that could affect the next process. Based on a literature review, it showed that lean method could be implemented in process industry even it was not entirely. The method that usually used in the process industry was the cross-case method. A case study was a method that chosen in conducting this research by forming propositions first. There were two products selected as the case study: cotton 188 and cotton 189. This research consisted of two steps. The first step was the measurement of operational performance before implementing the lean method. The second step was cross-case analysis by synchronizing between the empirical data and the propositions. The lean method would increase the accuracy of product delivery. It had been proven by reduction of the cycle time of both products ranges from 18,5% to 31,5%. The cross-case method could be applied with the Kanban, the set-up time reduction and forming the pull system in the production floor.PT. X adalah perusahaan yang memproduksi kain katun. Terdapat beberapa corak kain katun yang diproduksi, diantaranya kain katun tipe 185, tipe 186, tipe 188 dan tipe 189. Namun masih banyak kendala dalam bagian operasional produksi, khususnya bagian penenunan kain. Akibat yang ditimbulkan dapat terlihat dari lamanya waktu proses di bagian penenunan kain yang berpengaruh terhadap proses selanjutnya. Berdasarkan literature review yang dilakukan, didapatkan hasil bahwa lean dapat diimplementasikan pada industri tekstil, namun tidak sepenuhnya. Studi kasus adalah metode yang dipilih dalam melakukan penelitian ini. Untuk meneliti menggunakan metode studi kasus, maka harus dibangun proporsi terlebih dahulu sehingga arah penelitian menjadi jelas dan terarah. Terdapat dua produk yang dipilih sebagai studi kasus yaitu katun 189 dan katun 188. Penelitian ini dilakukan dalam dua langkah. Langkah pertama berupa pengukuran performansi operasional situasi sebelum dan sesudah mengimplementasikan metode lean. Tahap terakhir adalah membandingkan antara data empiris dengan proposisi yang. Metode lean akan meningkatkan ketepatan pengiriman produk, yang dapat dibuktikan dengan penurunan cycle time untuk kedua studi kasus berkisar antara 18,5% hingga 31,5%. Metode cross-case diaplikasikan melalui pelaksanaan kanban dan set up time reduction, pembentukan pull system di lantai produksi.

Pengaruh Pendapatan Usaha, Beban Usaha, dan Bagi Hasil Pihak Ketiga terhadap Laba Usaha pada PT Bank Syariah Mandiri Purnamasari, Laely
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 1 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2018
Publisher : Winaya Mukti University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v1i1.31

The development of operating revenue in Syariah Mandiri Bank is quiet excellent along with the increasing awareness of Muslims in using Islamic banking services. However, the development of this revenue is not accompanied by proportional increase in net operating income. This article focuses on the discussion of the relationship of operating revenue, operating expense and profit sharing of third parties and their effects on net operating income at Syariah Mandiri Bank. The purposes of this research are to describe and analyze the relationship of operating revenue, operating expense and profit sharing of third parties and their effects on net operating income both partially and simultaneously. The research method used descriptive and verification. The results showed that the operating revenue and the operating expenses had a strong relationship with the third party profit sharing. For the results of the third parties, the operating revenue and the operating expenses partially were not proven to significantly affect the net operating income but the operating revenue and the operating expenses were proven to affect the net operating income significantly. From this research, it was also known that the operating revenue component that most influenced net operating income was the mudharabah income and the operating expenses that most influenced net operating income was the loss expense for the elimination of productive assets.

Pengaruh Kebijakan Dividen terhadap Harga Saham (Studi pada Perusahaan Pertambangan di Bursa Efek Indonesia 2008-2012) Irma Kurnia Fitri; Imas Purnamasari
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 1 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2018
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v1i1.24

Dividend policy is a decision that can be taken by the company in deciding whether the profit earned will be distributed in the form of dividends or retained for reinvestment. Bonuses could be used as a signal by investors to make investment decisions that will affect the company's stock price. The main purpose of this study is to identify whether dividend policy could convey information to the market which generates a reaction on stock prices. Research methods used descriptive and verification. An indicator of dividend policy was the dividend payout ratio, and stock prices used in this study was the closing share price. Samples in this study were ten mining companies on the Indonesia Stock Exchange that regularly pay dividends in 2008-2012. Analysis of the data used was a simple linear regression. Based on the research showed that the dividend policy affected stock prices.

Pengaruh Biaya Produksi terhadap Laba Kotor Asep Mulyana
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 1 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2018
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v1i1.21

This research is to determine the influence of the production costs of PT Indo Rama Synthetics Tbk and PT. Pan Brothers Tbk on gross profit. This research used financial statements data from financial reports that published from 2011-2015 in Indonesia Stock Exchange (Bursa Efek Indonesia). Data analysis in this research used descriptive analysis, normality test, correlation, and coefficient test of determination, while in the research hypothesis testing using the t-test. The result of this research proved that production cost had a correlation value at 78%, which means had a strong correlation, a coefficient determination at 60.8% and the rest 39.2% influenced by another factor. The result of regression analysis = Y: 167.628, 498 + 0,071X had significant effect because t-value = 3.522 > t-table = 1.833 with significance value 0.008 > 0.05.

Penentuan Waktu Proses Pembuatan Kain dengan Pendekatan Cross-Case pada Industri Tekstil Evan Nugraha; Rini Mulyani Sari
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 1 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2018
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v1i1.28

PT. X was a company engaged in weaving cotton production. Many types of cotton consisted of type 185, type 186, type 188 and type 189. Nevertheless, there were still many problems in the operational production of the weaving department. One of them was the length in processing time of the weaving section that could affect the next process. Based on a literature review, it showed that lean method could be implemented in process industry even it was not entirely. The method that usually used in the process industry was the cross-case method. A case study was a method that chosen in conducting this research by forming propositions first. There were two products selected as the case study: cotton 188 and cotton 189. This research consisted of two steps. The first step was the measurement of operational performance before implementing the lean method. The second step was cross-case analysis by synchronizing between the empirical data and the propositions. The lean method would increase the accuracy of product delivery. It had been proven by reduction of the cycle time of both products ranges from 18,5% to 31,5%. The cross-case method could be applied with the Kanban, the set-up time reduction and forming the pull system in the production floor.

Pengaruh Pendapatan Usaha, Beban Usaha, dan Bagi Hasil Pihak Ketiga terhadap Laba Usaha pada PT Bank Syariah Mandiri Laely Purnamasari
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 1 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2018
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v1i1.31

The development of operating revenue in Syariah Mandiri Bank is quiet excellent along with the increasing awareness of Muslims in using Islamic banking services. However, the development of this revenue is not accompanied by proportional increase in net operating income. This article focuses on the discussion of the relationship of operating revenue, operating expense and profit sharing of third parties and their effects on net operating income at Syariah Mandiri Bank. The purposes of this research are to describe and analyze the relationship of operating revenue, operating expense and profit sharing of third parties and their effects on net operating income both partially and simultaneously. The research method used descriptive and verification. The results showed that the operating revenue and the operating expenses had a strong relationship with the third party profit sharing. For the results of the third parties, the operating revenue and the operating expenses partially were not proven to significantly affect the net operating income but the operating revenue and the operating expenses were proven to affect the net operating income significantly. From this research, it was also known that the operating revenue component that most influenced net operating income was the mudharabah income and the operating expenses that most influenced net operating income was the loss expense for the elimination of productive assets.

Model Lean Six Sigma di Industri Farmasi Rini Mulyani Sari; Evan Nugraha
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 1 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2018
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v1i1.25

Indonesia is one of the countries in the ASEAN Economic Community (AEC). To boost competitiveness and benefit from changes in the global industrial system at revolutionary era, lean six sigma approach to production systems in the pharmaceutical industry was used. The goal is to analyze the existing conditions, user expectations, how to overcome the obstacles that occur and the formulation of strengthening strategies on the production system of soft capsule lines. The method used an explanatory case study of production systems in the pharmaceutical industry using lean six sigma approach. The results of the research are the existing conditions of the production system have not met expectations, user expectations systems are not well understood, the formulation to overcome the constraints that occur in the production system and the formulation of the strengthening pharmaceutical industry’s production system strategy using lean six sigma approach.

Home Page

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Contact Name
Bayu Anggara Mukti

Contact Email
bayuamukti91@gmail.com

Phone
-

Journal Mail Official
organum.febunwim@gmail.com

Editorial Address
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Location
Kab. sumedang,

Jawa barat

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Bayu Anggara Mukti

Contact Email bayuamukti91@gmail.com

Phone -

Journal Mail Official organum.febunwim@gmail.com

Editorial Address -

Location Kab. sumedang, Jawa barat INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Bayu Anggara Mukti

Contact Email
bayuamukti91@gmail.com

Phone
-

Journal Mail Official
organum.febunwim@gmail.com

Editorial Address
-

Location
Kab. sumedang,

Jawa barat

INDONESIA