ANALISIS NON VALUE ADDED ACTIVITY MELALUI PENERAPAN  ACTIVITY BASED MANAGEMENT UNTUK MENINGKATKAN EFISIENSI  PT. INDOFOOD CBP SUKSES MAKMUR, Tbk CABANG BITUNG

Nowadays, the changes that occur in the business environment creates competitiveness between companies in terms of seizing the market. For these companies, one of the way to achieve excellence is by being constantly focused on improving their processes and activities, paying attention to quality, flexibility and cost efficiency. Along with the competition of manufacturing companies that occur these days, PT. Indofood CBP Sukses Makmur, Tbk Bitung Branch must be able to manage its activities effectively and efficiently in order to achieve competitive advantage. Ergo, what companies need to do to improve its efficiency is by managing the activities that occur without reducing the quality of their products provided to customers. This study aims to find out how the application of activity based management at PT. Indofood CBP Sukses Makmur, Tbk Bitung Branch and how non value added activity can improve the efficiency of the company. The data analyze used descriptive analysis with qualitative approach and activity based management method. Based on the research, it is indicated that some non value-added activities are still going on, and by applying the activity-based management method, there is no added-value by the company’s reduction cost. By using activity-based management method, the total overhead cost of the factory is reduced by Rp 2,384,750,669,84 or 20,30%.Keyword: Activity Based Management, Non Value Added Activity, Efficiency

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ANALISIS PENERAPAN ACTIVITY BASED MANAGEMENT UNTUK MENINGKATKAN EFISIENSI PADA HOTEL GRAN CENTRAL MANADO

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.13.03.20299.2018 ◽

2018 ◽

Vol 13 (04) ◽

Author(s):

Christanty J R Muskitta ◽

Jenny Morasa ◽

Stanly Alexander

Keyword(s):

Manufacturing Industry ◽

Service Industry ◽

Value Added ◽

Added Value ◽

Management Activity ◽

Business World ◽

Improve Efficiency ◽

Efficiency Increase ◽

Management Method

The creation of an increasingly advanced business world it affects the increasingly fierce business competition. This competition not only occurs in the manufacturing industry but also in the service industry. In order to survive and win the competition, the hotel must increase its competitive advantage with the efficiency of managing the activity without reducing the quality provided to the customer. Activity Based Management is a method to improve efficiency. The purpose of this research is to try to apply activity based management method to improve efficiency at Hotel Gran Central Manado by identifying activity after that in analysis including activity not value added, eliminated so that can be reduced. The method used is descriptive method. The result of the research by applying activity based management method, found in room division of activity which is not added value and doing cost reduction that is not added value so that the efficiency increase without reducing the quality of service given to the customer.Keywords : Activity Based Management, Activity, Efficiency

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Multi-dimensional analysis of regional investment attractiveness in Poland

Equilibrium ◽

10.24136/eq.2021.004 ◽

2021 ◽

Vol 16 (1) ◽

pp. 103-138

Author(s):

Elżbieta Roszko-Wójtowicz ◽

Maria M. Grzelak

Keyword(s):

Foreign Capital ◽

Descriptive Analysis ◽

Value Added ◽

Direct Foreign Investment ◽

Hierarchical Cluster ◽

Business Environment ◽

Added Value ◽

Investment Projects ◽

Average Value ◽

Silhouette Index

Research background: A given region's investment attractiveness is a set of conditions that depend primarily on the policy of the country that is the recipient of direct foreign investment, encouraging or discouraging foreign investors from making decisions about locating investments in a given area. These conditions include the economic conditions, the infrastructure, the political and legal system, the business environment, and the sociocultural environment. a foreign investor, the motive for exporting capital abroad is the search for benefits that can be derived from the business activity conducted there, including easier entry into new markets. Purpose of the article: The main aim of the paper is to distinguish groups of voivodeships (NUTS 2 level) that are relatively homogeneous in terms of investment attractiveness, which is conducive to the inflow of foreign capital and the implementation of investment projects involving foreign capital. Methods: Distinguishing groups of voivodeships similar to each other in terms of the level of investment attractiveness is made by applying hierarchical cluster analysis. The dendrogram illustrates the hierarchical structure of clusters of similar objects according to the analysed set of variables. The quality of the clustering result is also assessed by determining the silhouette index. Comparative and descriptive analysis of CSO statistics are additional methods used that have contributed to the achievement of the aim of the paper. The research period covers the years 2000?2018. Findings & value added: The investment attractiveness of a voivodeship is closely related to the level of its economic development. Therefore, the following voivodeships are listed at the top of the investment attractiveness rankings: Mazowieckie, Dolnośląskie, Śląskie, Małopolskie, and Pomorskie. The conducted study has confirmed that the creation of special economic zones and the development of regional smart specialisations contribute to the inflow of foreign capital. It is worth noting that the assessment of investment attractiveness is relative. The comparison of the innovative attractiveness of voivodeships is based on the use of the average value, overestimated by cities, i.e. central hubs, attracting investors. The regional perspective on investment attractiveness using multi-dimensional statistical analysis methods is the added value of the article.

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PENERAPAN MANAJEMEN BERBASIS AKTIVITAS UNTUK MENINGKATKAN EFISIENSI BIAYA PADA WHIZ PRIME HOTEL MEGAMASS MANADO

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.12.2.17965.2017 ◽

2017 ◽

Vol 12 (2) ◽

Author(s):

Ester R. Kalonio ◽

Agus T. Poputra ◽

Victorina Z. Tirayoh

Keyword(s):

Cost Efficiency ◽

Value Added ◽

Added Value ◽

Business World ◽

Cost Reductions ◽

Management Method ◽

Quantitative Descriptive ◽

The Cost ◽

A Company ◽

Descriptive Method

The success of a company is largely determined by the accuracy of the leadership abilities in the management of the company. Cost efficiency has significance for the company in maintaining its existence in the business world. Activity Based Management is a method to achieve efficiency. The purpose of this research is to apply activity-based management method at Whiz Prime Hotel Megamass Manado by analyzing various activities in each deparment in hotel. The method used in this research is quantitative descriptive method. The results of this research is found some activities that are non value added activity in some departments in Whiz Prime Hotel Megamass Manado. However, after the implementation of activity management, the cost is not added value at each activity that does non value activity in some departments can be eliminated or reduced by Rp. 561.141.884. Thus, management can make cost reductions, so the company becomes more efficient.Keyword: Efficiency, Activity Based-Management, Non Value Added Activity

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Agroindustrial Study of Banana Crackers and Salai Based on Income, Value Added and Break Even Point

AGRITROPICA Journal of Agricultural Sciences ◽

10.31186/agritropica.1.1.37-46 ◽

2018 ◽

Vol 1 (1) ◽

pp. 37-46

Author(s):

Lukman Hidayat ◽

Hidayat Koto ◽

Odi Andanu

Keyword(s):

Data Collection ◽

Descriptive Analysis ◽

Value Added ◽

Added Value ◽

Cost Ratio ◽

Qualitative And Quantitative ◽

Break Even Point

The aim of this research was to analyze and calculates the income, added-value, and break even point of agroindustry that processing bananas into banana crackers and salai. Methods of data collection in this research were using observation and interviews. Data were analyzed using descriptive analysis, qualitative and quantitative, for the value-added, income, Break Even Point (BEP) and Revenue Cost ratio (R/C). The results shown that the average of value added per kilograms for Salai Rp. 4.371,37, sweet and salted banana crackers are Rp 2.944,00 and Rp 3.627,90. The income of salai, sweet and salted banana crackers per year’s are Rp. 29.566.251,-, Rp. 18.437.067, 96,- and Rp. 20.286.567,-. The average of BEP per month’s for salai is salai Rp. 1.415.636, sweet and salted banana crackers are Rp. 988.966, and Rp.781.352. The Average of BEP, units or packs per month’s for salai is 145 packs, sweet banana crackers were 124 packs and salted were 98 packs. R/C of Salai was 1.66, sweet banana crackers were 1.49 and salted was 1.71. Added-value of banana Salai Rp. 743, 47 more than salted banana crackers, amounted to 1.471,37 compared to sweet banana crackers. Banana salai income greater Rp. 9.279.684 than salted banana crackers, amounting to Rp. 11.129.183 compared to sweet banana crackers.Keywords: Value Added, Income, Banana crackers, Salai, Break Even Point

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Influence of Quality on Manufacturing Processes in Enterprises from the Perspective of Generating Value Added For Customers

11th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES - Global Conference on Business and Social Sciences Proceeding ◽

10.35609/gcbssproceeding.2021.12(128) ◽

2021 ◽

Vol 12 (1) ◽

pp. 128-128

Author(s):

Kostiuk Yaroslava

Keyword(s):

Quality Management ◽

Corporate Culture ◽

Industry 4.0 ◽

Value Added ◽

Business Environment ◽

Added Value ◽

Professional Literature ◽

Value Stream ◽

Global Dynamic ◽

Value Stream Map

In the current global dynamic and competitive business environment of Industry 4.0, small and medium-sized enterprises face a major challenge of expanding their market activities and adapt to new conditions in order to survive in times of economic or pandemic crisis. The implementation of comprehensive quality management in business environment within EU organizations is a response to this challenge for global competition (Abdul, Sumantoro, & Maria, 2019). Current problem is the fact that the implementation and monitoring of quality management as a process of business management in the majority of small and medium-sized enterprises (SMEs) is not sufficiently used, underestimated, or even considered to be obsolete (Rigby, Bilodeau, 2018). In an enterprise with good financial health and healthy corporate culture, all transactions and processes are carried out properly and the relationships among all stakeholders (employees, suppliers, and customers) are successful. For other companies, it is necessary to take steps to ensure quality and follow them (Fernandes et al., 2017) in order to move towards the concept of Industry 4.0. According to published professional literature, each research worker has developed their own framework for mapping value production operations based on specific needs and interests in the fields under review. However, the relationship between the quality processes and value stream maps has not been adequately addressed in professional literature, especially in the case of small and medium-sized enterprises. Therefore, for achieving the objective of the contribution, the following research questions have been formulated: To which extent quality participates in generating value added within production process? In which production operations does the quality factor contributes most to generating value added? Keywords: Quality value stream map, Value stream map, quality management, added value for the customer.

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SUPPLY CHAIN AND VALUE-ADDED ANALYSIS OF LAHAT COFFEE ON COFFEE SHOP IN PALEMBANG CITY

Agrisocionomics Jurnal Sosial Ekonomi Pertanian ◽

10.14710/agrisocionomics.v5i1.8501 ◽

2021 ◽

Vol 5 (1) ◽

pp. 126-133

Author(s):

Afriyani Afriyani ◽

Muhammad Yazid ◽

Desi Aryani

Keyword(s):

Supply Chain ◽

Value Added ◽

Raw Material ◽

Added Value ◽

Coffee Bean ◽

Coffee Shop ◽

Robusta Coffee ◽

Coffee Farmers ◽

Coffee Shops

Lahat is one of the Robusta coffee production centers in South Sumatra. The coffee beansproduced by this district are often used as raw material in the coffee shop in Palembang because of thedistinctive taste and aroma that coffee lovers love. Coffee shops opens new opportunities for Robustacoffee farming. This study aims to analyze the flow of the supply chain and the added value of Lahatcoffee beans used by coffee shop. This research was conducted through a survey of four coffee shops inPalembang. The results showed that there are two supply chain lines, (1) coffee farmers - collectors -retailers - market traders - consumers; (2) coffee farmers - processors - coffee shops - consumers. Thesecond pattern is better and more profitable than the first pattern because the quality of the coffeeproduced is higher. The average added value obtained from processing one kilogram of coffee cherriesinto ground coffee is Rp. 158,132.94, coffee bean into green bean is Rp. 427,798.55, and green beaninto a cup of coffee is Rp. 1,029,269.00. This value indicates that processing the coffee cherries intopowder and processing the selected coffee cherries in coffee shop are profitable.

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ANALISIS KINERJA KOPERASI DAN DAN DAMPAKNYA TERHADAP KESEJAHTERAAN ANGGOTA (Studi Pada Koperasi Usaha Manunggal Desa Seresam Kecamatan Seberida Kabupaten Indragiri Hulu)

Jurnal Manajemen dan Bisnis ◽

10.34006/jmbi.v8i2.116 ◽

2019 ◽

Vol 8 (2) ◽

pp. 244-256

Author(s):

Aris Triyono ◽

Suwaji Suwaji ◽

Marwan Indra Saputra

Keyword(s):

Business Performance ◽

Family Income ◽

Positive Impact ◽

Descriptive Analysis ◽

Economic Value ◽

Value Added ◽

Secondary Data ◽

Added Value ◽

Primary Data ◽

Access To Credit

Cooperatives are not only expected to be able to produce residual business results in each period, investment activities carried out by cooperatives must be effective in producing positive added value, therefore cooperatives need to be managed as well as possible so that they can grow into a strong and independent organization, with the best performance and ability raise the welfare of its members. This research is in Kopsa. Manunggal Enterprises, Seresam Village, Seberida District, Indragiri Hulu Regency, Riau Province. The purpose of this research is to find out and analyze Cooperative Performance and Its Impact on Members' Welfare. This study used a quantitative descriptive approach, the data the authors use are primary and secondary data, primary data obtained through questionnaires distributed to research respondents to measure Cooperative Performance and Members' Welfare Levels, and secondary data obtained directly from Kopsa. Manunggal Enterprises in the form of financial statement documents. The analytical tool used to measure / assess financial performance with the viewpoint of Economic Value Added (EVA. Cooperative Performance is measured based on 6 (six) indicators of Cooperative Performance, namely: Business Entity Activities, Business Performance, Members' Cohesiveness and Participation, Orientation to Member Services, Services to the Community and contribution to Regional Development Welfare level is measured based on aspects of family income, expenditure on consumption, employment status, health conditions and the ability to access other basic needs.The results of descriptive analysis show Kopsa. Manunggal Enterprises including Cooperatives that are performing well, households Farmers who are members of Kopsa, Manunggal Enterprises are included in the welfare category and the regression analysis conducted shows that the regression coefficient is positive, meaning that there is a positive impact between Cooperative Performance and Welfare. The better the Cooperative Performance will have a positive impact on increasing yes the welfare of members, this can happen because of the monoculture community farming patterns where the main source of income of the village community, especially Kopsa members. Manunggal Business is a commodity of oil palm plantations managed by cooperatives, so the cooperative performance variable becomes very influential in influencing the ease of service, distribution of member income, access to credit and other ease of convenience.

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STRATEGI PENGEMBANGAN INDUSTRI PENGOLAHAN KOMODITAS RUMPUT LAUT E. COTONII UNTUK PENINGKATAN NILAI TAMBAH DI SENTRA KAWASAN INDUSTRIALISASI

Jurnal Kebijakan Sosial Ekonomi Kelautan dan Perikanan ◽

10.15578/jksekp.v5i1.1013 ◽

2015 ◽

Vol 5 (1) ◽

pp. 27 ◽

Cited By ~ 1

Author(s):

Hikmah Hikmah

Keyword(s):

Human Resources ◽

Potential Distribution ◽

Raw Materials ◽

Central Area ◽

Value Added ◽

Added Value ◽

Exchange Potential ◽

Seaweed Production ◽

Seaweed Industry

Tulisan ini bertujuan untuk mengkaji tentang potensi dan peluang, p ermasalahan sertapengembagan industri rumput laut. Rumput laut merupakan salah satu komoditas perikanan budidayayang mampu meningkatkan perekonomian masyarakat, menyerap tenaga kerja dan meningkatkandevisa negara. Potensi sebaran rumput laut di Indonesia sangat luas baik yang tumbuh secara alamimaupun yang dibudidayakan di laut. Peluang menuju pengembagan Industri rumput laut masih terbuka dilihat dari potensi lahan budidaya, ketersediaan bahan baku, maupun dari sisi permintaan produk olahan.Permasalahan dan tantangan terkait kemampuan Indonesia dalam mengekspor dan bersaing dalamperebutan pangsa pasar dunia untuk pemenuhan kebutuhan rumput laut dunia antara lain rendahnyakualitas dan kontinuitas bahan baku, permodalan, lemahnya sumberdaya manusia dan kelembagaan,serta permasalahan pemasaran produk rumput laut. Strategi kebijakan pengembangan industripengolahan rumput laut E. cotonii untuk peningkatan nilai tambah adalah peningkatan produktivitas dankualitas rumput laut, pengembangan industri pengolahan rumput laut setengah jadi (ATC,SRC dan RC)secara bertahap di sentra kawasan produksi rumput laut, dan pengembangan skala usaha pengolahanrumput laut siap konsumsi dari skala tradisoinal menjadi skala industri.Title: Strategy of Commudity Precessing Industry DepelopmentE. cottonii Seaweed to Increasing Value Added in The AreaCenter of IndustrializationThis paper aims to assess the potential and opportunities, problems and developing a seaweedindustry. Seaweed is one aquaculture commodity that is able to improve the economy, provide employmentand increase foreign exchange. Potential distribution of seaweed in Indonesia is very wide both naturallygrown and cultivated in the sea. Opportunities towards developing a seaweed industry is still open inview of the potential for the cultivation of land, availability of raw materials and processed productsfrom the demand side. Problems and challenges related to Indonesia’s ability to export and compete inthe race for market share to meet the needs of the world’s seaweed were low quality and continuity ofraw materials, capital, human resources and institutional weaknesses, as well as marketing problemsseaweed products. Strategy of commudities E. cotonii seaweed processing industry to developmentincrease the added value is increased productivity and quality of seaweed, seaweed processing industrydevelopment of semi-finished (ATC, SRC and RC) gradually in the central area of seaweed production,and the development of business scale processing of seaweed ready for consumption on the scaletradisoinal be scale industries.

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Value-added analysis and development strategy of lemongrass bath salt effervescent in Sampang Regency

IOP Conference Series Earth and Environmental Science ◽

10.1088/1755-1315/924/1/012065 ◽

2021 ◽

Vol 924 (1) ◽

pp. 012065

Author(s):

I Maflahah ◽

D F Asfan

Keyword(s):

Development Strategy ◽

Cost Efficiency ◽

Sampling Method ◽

Value Added ◽

Added Value ◽

Ratio Analysis ◽

Strategic Design ◽

The Development Strategy ◽

Strategic Factors ◽

The Cost

Abstract This study aims to determine the added value and cost-efficiency of the effervescent lemongrass bath salt and formulate a strategic design for developing the effervescent lemongrass bath salt. The research was conducted in Sampang District, East Java, Indonesia, using the purposive sampling method. The value-added of the effervescent was calculated, the cost-efficiency was considered using the R / C ratio analysis, while the development strategy used the SWOT method. The calculated added value obtained shows a positive result. The value of the R / C ratio was 1.836. Based on the results of the analysis of the internal strategy factors, the IFAS value was 3.425, and the results of the study of the external strategic factors obtained an EFAS value of 2.658. This value places the effervescent lemongrass bath salt in the growth-oriented strategy.

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