Program Aplikasi Optimasi Stok Barang Studi Kasus Cv.asaku

Applications are made for inventory optimization case study CV.ASAKU using safety stock, EOQ, moving average and exponential smoothing. The case study used is CV.ASAKU, CV.ASAKU engaged in paper and pulp in cooperation with Sinarmas paper and pulp. The purpose of this system is to help optimizing inventory in CV.ASAKU with various obstacles. The method used is safety stock, forecast and EOQ. Safety stock method is used to keep inventory in order not to run out at the warehouse, judging from the sale of each item that already exists. Forecast method using three methods: the method of moving average, a double moving average and smoothing exponetial. This method is used to predict sales for the coming months and predicted results are used for calculation of EOQ method. EOQ method used to calculate the amount of each item to be purchased at the purchase time period is calculated from the cost of shipment and storage of goods in warehouses, this method serves to reduce the cost of ordering goods and storage of goods. From the three methods produce estimates of inventory at CV.ASAKU

Analisis dan Perancangan Aplikasi Berbasis Web E-Procurement di PT Pillar Utama Contrindo

The aim of this research is to analyze the current business process at the procurement department at PT Pillar Utama Contrindo as well as develop a web based e-procurement application prototype to supportprocurement process at the company. Interview, survey, as well as analysis and design to develop the prototype are used in the research. The research results in an e-procurement application prototype built to minimize errors on related document filling, help the company to get best price on their supply, and increase control. It can be concluded from the research that the protoype can be implemented to be a tool for the users to decide the best supplier, obtain the best price, and increase control in buying process at PT Pillar Utama Contrindo

The Contribution of the Agricultural Sector to Community Welfare in the Cirebon District

Gedong Gincu mango (GGM) is a leading commodity in the Cirebon district. It’s cultivated intensively in five sub-districts and is a source of income for the community. The study aimed to analyze the contribution of the agriculture sector to community welfare, especially in the Cirebon district. This research was conducted from August to October 2020 in the five sub-districts that produce GGM. Descriptive, quantitative field surveys were provided to 300 participants and multiple linear regression models were used to analyze the data. The results showed that the agricultural sector has contributed to the GRDP, but the extent to which it does so varied between the five sub-districts. The agricultural sector in the Sedong and Greged sub district had the highest contribution to the GRDP, but they both have the lowest score on the Human Development Index (HDI). This suggested that the existence of a leading GRDP does not guarantee high community welfare in GGM producing areas. HDI was found to have a strong correlation to the GRDP of an area. Economic development affects community welfare as suggested by the HDI. Keywords: gedong gincu mango, human development index, gross regional domesti

Analisis Tingkat Efisiensi Penjualan Smartphone dengan Metode Data Envelopment Analysis (Studi Kasus di Multicom Palembang)

The need for Smartphones is now increasing, so that shops selling Smartphones are growing rapidly in the city of Palembang. As a result, shop owners must have a sales strategy as well as the advantages of the facilities offered, so as to attract consumers. Multicom is a small and medium-sized store that sells various Smartphones such as Samsung, Vivo, etc. According to the owner, the number of hp sales has decreased. The decrease in sales is feared to have an effect on store efficiency, so efficiency calculations will be carried out. One method used to measure efficiency is Data Envelopment Analysis (DEA). From the results of the research conducted, it is known that one of Multicom stores does not operate efficiently from May 2018 to July 2018, which has an efficiency level of 0.9516 each; 0,8114; and 0.9394. The main factor that causes Multicom to not operate efficiently is that it has not implemented online-based sales. To increase efficiency, an OLX account was created for the Multicom store. After implementing OLX, Multicom stores have an efficiency value of 1 which means it has been efficient.

Literary Review on the Antecedent of Ethical Dilemma in Management Accounting Profession

This study aims to: 1) Describe a model expounding the inception of ethical dilemma management accountants are exposed to, delving to its antecedents; and 2) Formulate a strategy to combat ethical dilemma experienced by management accountants. The data is collected through literary study. Data analysis process is descriptive-andqualitative in nature, consisting of data explication, data reduction, and concluding inference. The result showed that ethical dilemma of management accountants was rooted by two antecedent factors: internal and external. One of the many strategies to combat it and to produce ethical decisions was to orient one's intention to ethical deeds. The intent was affected by three elements, which were attitude towards behaviour, subjective norms, and perceived behavorial control. This study is expected to be a source of inspiration and strategy for management accountants in dealing with ethical dilemmas in decision making related to their profession. Its academic implications, hence, hopefully will be of an enriching and useful reference for accounting profession ethics study, as well as inspiring a deeper interest in research management accounting ethics