scholarly journals Comparative Analysis Four Different Ways of Calculating Yield Index SSSpk Based on Information of Control Chart, and Six Sigma, to Measuring the Process Performance in Industries: Case Study in Aden’s Oil Refinery, Yemen

IEEE Access ◽  
2021 ◽  
Vol 9 ◽  
pp. 134005-134021
Author(s):  
Mohammed Mohammed Ahmed Almazah ◽  
Faisal Ali Mohammed Ali ◽  
Majdy Mohamed Eltayeb ◽  
Abdu Atta
Keyword(s):  
Comparative Analysis ◽  
Control Chart ◽  
Six Sigma ◽  
Oil Refinery ◽  
Process Performance

scholarly journals A Three Methods Proactive Improvement Model for Buildings Construction Processes

2020 ◽  
Vol 12 (10) ◽  
pp. 4335
Author(s):  
Abdul-Aziz Banawi ◽  
Alia Besné ◽  
David Fonseca ◽  
Jose Ferrandiz
Keyword(s):  
Environmental Impact ◽  
Six Sigma ◽  
Environmental Performance ◽  
Value Added ◽  
Process Performance ◽  
Measuring Process ◽  
Lean Principles ◽  
One Step ◽  
Overall Performance

This paper proposes a proactive model to improve the overall performance of construction processes. The main advantage is that potential waste and associate impacts could be identified in the early stages of a project before the construction phase. To accomplish that, the model combines three methods; Lean-to identify waste, Green to assess environmental impact, and Six-Sigma to measure and improve process performance (LG6). The LG6 model helps in evaluating processes one step at a time, identifying consumed resources, analyzing the environmental performance of all steps as well as highlighting generated impacts, applying improving alternatives if needed, and measuring process performance for evaluation. The functionality of LG6 is illustrated through a case study of woodpiles installation. In this case study, the LG6 model identified four steps out of eight that are considered potential waste or (non-value-added steps) according to the Lean principles. As a result, the LG6 model helped in reducing impact by 9% and expenses by 1%. The LG6 model can help to improve the performance of construction processes and reduces unnecessary waste.

scholarly journals Productivity and process performance in a manual trimming cell exploiting Lean Six Sigma (LSS) DMAIC – a case study in laminated panel production

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Daniel Lee Hardy ◽  
Saikat Kundu ◽  
Muhammad Latif
Keyword(s):  
Six Sigma ◽  
Lean Manufacturing ◽  
Lean Six Sigma ◽  
Process Performance ◽  
Content Type ◽  
Intermittent Feeding ◽  
Staff Members ◽  
Component Manufacturing ◽  
Production Cell

PurposeThe purpose of this case study is to investigate inefficiency and downtime factors within a panel lamination process cell at a timber component manufacturing company. Areas of concern related predominantly to the manual trimming or finishing of a range of laminated timber panels for the caravan and leisure industry. The intermittent feeding of inputs and material outputs was also investigated during this case study.Design/methodology/approachThe case study was conducted over a six-month period using the Six Sigma defining, measuring, analysing, improving and controlling (DMAIC) construct. But was equally supported through a combination of tools both applied in lean manufacturing and statistical properties commonly assigned to Six Sigma projects.FindingsThis paper provides insights about the identification of the root causes for poor productivity and overall equipment effectiveness issues experienced by manual trimming/finishing operations in a laminated timber panel production cell. It also identifies solutions to overcome these issues and benefits (such as improved OEE, reduced downtime and savings in staffing costs) that were obtained due to the application of these solutions. This study contributes to understanding the interconnections of fork-lift truck movements with staff members working within manual finishing areas connected to a panel lamination cell.Originality/valueThis paper contributes new knowledge into the root causes of poor productivity and process performance within manual finishing operations in a laminated timber panel production cell at a small medium enterprise. By applying elements of Six Sigma' quality focussed analytical methods within the DMAIC structure, and simultaneously applying the waste reduction method of lean manufacturing, this paper provides useful perspective on why both these quality improvement-based ideologies are applied to overcome process issues in manufacturing.

Improving the integrated reporting of electric-power industry companies

2020 ◽  
Vol 23 (8) ◽  
pp. 922-939
Author(s):  
N.V. Malinovskaya ◽  
M.D. Malinovskii
Keyword(s):  
Comparative Analysis ◽  
Electric Power ◽  
Electric Power Industry ◽  
Power Industry ◽  
Integrated Reporting ◽  
Strategic Objectives ◽  
Methods Of Analysis ◽  
Analysis And Synthesis ◽  
Guiding Principles

Subject. This article deals with the issues relating to improving integrated reporting in terms of dovetailing strategic objectives with capital changes. Objectives. The article aims to develop a system of indicators for disclosure of capital types in integrated reporting of electricity generating companies, as well as recommendations aimed at implementing the fundamental concepts and guiding principles of integrated reporting. Methods. For the study, we used the methods of analysis and synthesis, comparison, generalization, and abstraction. As a case study, we conduct a comparative analysis of the disclosure of six types of capital by the largest electricity generating companies, namely PAO Inter RAO, AO Rosenergoatom and PAO RusHydro. Results. The article formulates proposals for disclosure of capital information to address such a lack of accountability as a contradiction to the principle of coherence. It proposes a system of indicators (core and additional) for disclosure of six types of capital by electricity generating companies. Conclusions. A significant reporting problem is the lack of correlation between key strategic objectives and capital changes. The formulated recommendations for disclosure of capital information can help solve this problem, and increase the attractiveness of the integrated report for capital providers.

Non-standard functions and structures of ministries of finance under economic challenges: A case study of Western governments

2020 ◽  
Vol 26 (11) ◽  
pp. 2448-2471
Author(s):  
S.V. Anureev
Keyword(s):  
Economic Growth ◽  
Economic Development ◽  
Comparative Analysis ◽  
Great Britain ◽  
Central Banks ◽  
Economic Recovery ◽  
Budget Process

Subject. This article examines the functions and management structures of central financial bodies and related parliamentary and governmental structures in Australia, Canada, Great Britain, Japan, Germany, France and Italy. Objectives. The article aims to identify non-standard functions and structures that go beyond the classical responsibility of finance ministries as a central part of the budget process arising from current economic challenges. Methods. For the study, I used a comparative analysis. Results. The article describes the important new functions of financial authorities and treasuries of Western governments aimed at economic growth and economic recovery. Conclusions. The organizational and management structures and functions of the ministries of finance go far beyond the budget process, overlap with and dominate the functions of central banks and ministries of economic development.

ANALISIS KINERJA KEUANGAN IAIN PONTIANAK TAHUN 2014-2018 BERDASARKAN PENDEKATAN BALANCE SCORECARD

2019 ◽  
Vol 8 (1) ◽  
Author(s):  
JATRIANA B2041142013
Keyword(s):  
Higher Education ◽  
Balanced Scorecard ◽  
Six Sigma ◽  
Balance Scorecard ◽  
The Balanced Scorecard ◽  
College And University ◽  
University Planning ◽  
Education Journal ◽  
Study Application

Penelitian ini bertujuan untuk mengukur kinerja keuangan kampus IAIN Pontianak menggunakan pendekatan Balance Scorecard. Metode penelitian ini adalah kuantitatif dengan menggunakan statistika untuk menganalisis sampel yang digunakan sebanyak 664 orang mahasiswa dan 193 orang dosen dan pegawai. Hasil penelitian menyatakan bahwa variabel perspektif pelanggan, perpektif bisnis internal dan variabel perspektif pertumbuhan dan pembelajaran, masing-masing berpengaruh positif dan signifikan terhadap peningkatan kinerja keuangan IAIN Pontianak.Kata Kunci : Balance Scorecard, IAIN Pontianak, Kinerja KeuanganDAFTAR PUSTAKA Andriyanto, R. W., & Metalia, M. (2010). Efektivitas Balanced Scorecard Dalam Maningkatkan Kinerja Manajerial Badan Usaha Milik Negara (Bumn). Jurnal Akuntansi dan Investasi, 11(2), 97-114.Arikunto, S. 1992. Prosedur penelitian: Suatu pendekatan praktik. Rineka Cipta.Bastian, Indra. 2006. Akutansi Sektor Publik, Suatu Pengantar. Jakarta: Airlangga.Brown, Cindy. 2012. Application of the Balanced Scorecard in Higher Education: Opportunities and Challenges - An Evaluation of Balanced Scorecard Implementation at the College of St. Scolastica. SCUP; Society for College and University Planning. www.scup.org/phe.html.Effendi, R. (2012). Pengukuran Kinerja Sektor Publik Dengan Menggunakan Balanced Scorecard (Studi Kasus Kanwil DJP Sumsel dan Kep. Babel). Jurnal Ilmiah Stie Mdp, 1(2), 67-73.Gaspersz, Vicent. 2002. Sistem Manajemen Kinerja Terintegrasi: Balanced Scorecard dengan Six Sigma untuk Organisasi Bisnis dan Pemerintah. Cet ke-3, Jakarta: Gramedia Pustaka UtamaHandayani, S. (2017). Analisis Balanced Scorecard Sebagai Tolok Ukur Kinerja Perusahaan Pada Pt Pos Indonesia ( Persero ) Lamongan. Jurnal Penelitian Ekonomi dan Akuntansi, II(3), 589-601.IAIN Pontianak. 2019. “Sistem Informasi Akademik Institut Agama Islam Negeri Pontianak.” Mahasiswa IAIN Pontianak. www.sia.iainptk.ac.id.Kaplan, S. Robert, and David P. Norton. 2000. Balanced Scorecard, Menerapkan Strategi Menjadi Aksi. Jakarta: Penerbit Erlangga.Karathanos, Dementrius, and Patricia Karathanos. 2005. “Appliying the Balanced Scoredard to Education.” Journal of Education for Business: 222–30.Kemenristek Dikti RI. 2019. “Pangkalan Data Pendidikan Tinggi:  Kementrian Riset , Teknologi, Dan Pendidikan Tinggi.” Tenaga Pendidik  IAIN Pontianak. www/forlap.ristekdikti.go.id.Kementrian Agama RI. 2019. “Seleksi Prestasi Akademik Nasional APerguruan Tinggi Keagamaan Islam Negeri.” SPAN PTKIN 2019. https://span-ptkin.ac.id.Mahsun, Muhammad. 2006. Pengukuran Kinerja Sektor Publik. 1st ed. Yogyakarta: BPFE.Mardiasmo. 2004. Akuntansi Sektor Publik. 1st ed. Yogyakarta: BPFE.Mulyadi. 2007. Balanced Scorecard, Alat Manajemen Kontemporer Untuk Pelipatganda Kinerja Keuangan Perusahaan. 1st ed. Jakarta: Penerbit Salemba Empat.Nugrahini, I. A. P., Ratnadi, N. M. D., & Putri, I. G. A. M. A. D. (2016). Penilaian Kinerja Berdasarkan Balanced Scorecard Pada Badan Penanaman Modal Dan Perijinan Daerah Kabupaten Tabanan. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 5(4), 829-856.Rollins, Andrea Mae. 2011. “A Case Study: Application of Balanced Scorecard in Hingher Education.” PhD Dissertation. San Diego State University.Singarimbun, Masri, and Sofian Effendi. 1989. Metode Penelitian Survey. Jakarta: LP3ES.Sugiono. 2005. Metode Penelitian Bisnis. Bandung: Alfabeta.Suta, I. W. P., & Dwiastuti, G. A. A. S. A. (2016). Pengukuran Kinerja Dengan Pendekatan Balanced Scorecard Pada Kantor Pusat Pt Bank Pembangunan Daerah Bali. Jurnal Bisnis Dan Kewirausahaan, 12(1), 32-41.Syarbaini, Khatib. 1986. “Fakultas Tarbiyah (Ketikan Manual).”Yassin, A., Musadieq, M. A., & Afrianty, T. W. (2016). Pengaruh Balanced Scorecard Dan Knowledge Management Terhadap Kinerja Karyawan Dan Kinerja Perusahaan (Studi Pada Karyawan Pt Semen Indonesia (Persero) Tbk). Jurnal Administrasi Bisnis, 33(2), 125-134.

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