DEVELOPING ORDER AND CUSTOM PRODUCTION INFORMATION SYSTEM WITH ORDER TRACKING SYSTEM IN BATIK BALQIS COLLECTION

<em><span lang="EN-US">Batik Balqis Collection is a boutique and batik producer that most of the goods are self-produced. In conducting their business, Batik Balqis Collection provides services in the form of custom orders that are still carried out manually, so it is difficult to describe the details of the order design and inaccuracies in calculating the cost of goods manufactured for each order. This research aims to design and develop order and custom production information systems with tracking information for Batik Balqis Collection customers. The method used to develop the system is the Prototype method. The prototype method phase consists of initial requirement, design, prototyping, customer evaluation, review and update, system development, and system implementation. Data collection methods used are interviews and observation. The system's outputs are purchase report, order report, material inventory report, work in process inventory report, finished good inventory report, and cost of goods manufactured report. By implementing this system, users are expected to run their business processes more efficiently.</span></em>

PERHITUNGAN BIAYA PENGGANTIAN KOMPONEN DENGAN MEMPERTIMBANGKAN PENJADWALAN PERAWATAN PADA MESIN BUCKET RAW MATERIAL

Proses produksi adalah proses utama dalam sebuah usaha. Dalam proses produksi entitas yang menjadi penting adalah mesin produksi. Objek penelitian ini adalah perusahaan pengelola garam di Pulau Jawa. Terdapat delapan mesin produksi yang digunakan dalam mengelola garam tersebut antara lain mesin bucket raw material, mesin pill, mesin centrifugal, mesin dry mill, mesin FBD, mesin bucket finished good, mesin konveyor bahan baku, dan mesin iodization. Masing-masing mesin memiliki tingkat frekuensi kerusakan. Mesin yang memiliki frekuensi kerusakan tinggi adalah mesin bucket raw material. Diperlukan suatu tindakan perawatan untuk mengatur perbaikan dan penggantian komponen yang rusak agar tetap mempertahankan produktivitas perusahaan. Pada penelitian ini bertujuan untuk membuat usulan penjadwalan perawatan terhadap komponen-komponen pada mesin bucket raw material. Dilakukan dua metode dalam membuat usulan penjadwalan perawatan yaitu metode penjadwalan sederhana dan uji distribusi dengan sifat data certaintiy. Studi komparasi dilakukan atas hasil penjadwalan perawatan dan biaya penggantian komponen mesin bucket raw material pada kedua metode tersebut.

A teaching note on the controllability “Principle” and performance measurement

Purpose The purpose of this note is to expose accounting students and others to recent findings in management control, specifically to the relationship between the informativeness of a performance measure and its usefulness in performance evaluation. Design/methodology/approach Numerical examples illuminate key ideas and are easy to follow and replicate by students. Findings Seemingly in contradiction to the controllability principle, performance measures that are informative about actions taken by employees are not necessarily useful for performance evaluation. This occurs when the performance being measured is related to an intermediate task, such as prepping items prior to final assembly. If prepping is an important factor in the quality of not only the intermediate good but also the finished good, and the quality of the finished good can be reasonably measured, it may not be useful to measure the prepping performance. This result holds even if obtaining the intermediate measure is costless and the intermediate measure provides unique information on the effort given to the intermediate task. Originality/value Opportunities to measure employees’ intermediate outputs are ubiquitous; therefore, judicious decisions should be made regarding the use of limited monitoring resources. This note contains intuitive, easy-to-follow illustrations (based on recent findings) that will help students and others identify situations where such evaluations are more and less useful.

A MODEL-DRIVEN DECISION SUPPORT SYSTEM FOR REALLOCATION OF SUPPLY TO ORDERS UNDER UNCERTAINTY IN CERAMIC COMPANIES

In ceramic companies, uncertainty in the tone and gage obtained in first quality units of the same finished good (FG) entails frequent discrepancies between planned homogeneous quantities and real ones. This fact can lead to a shortage situation in which certain previously committed customer orders cannot be served because there are not enough homogeneous units of a specific FG (i.e., with the same tone and gage). In this paper, a Model-Driven Decision Support System (DSS) is proposed to reassign the actual homogeneous stock and the planned homogeneous sublots to already committed orders under uncertainty by means of a mathematical programming model (SP-Model). The DSS functionalities enable ceramic decision makers to generate different solutions by changing model options. Uncertainty in the planned homogeneous quantities, and any other type of uncertainty, is managed via scenarios. The robustness of each solution is tested in planned and real situations with another DSS functionality based on another mathematical programming model (ASP-Model). With these DSS features, the ceramic decision maker can choose in a friendly fashion the orders to be served with the current homogeneous stock and the future uncertainty homogeneous supply to better achieve a balance between the maximisation of multiple objectives and robustness.

Technique to predict reliability failure in side-gate transfer molded packages

Scanning acoustic microscopy (SAM) is the primary method to non-destructively detect internal defects in finished semiconductor packages. SAM is heavily used to detect interfacial delamination in the die-package system. Though this method can achieve an acceptable resolution to analyze the quality of the package unit, it is not absolute in all cases. SAM is also time consuming and non-predictable, as it offers a latent response of the finished good to the reliability tests. This paper presents an analytical prediction method defined to gauge whether the epoxy mold compound (EMC) encapsulating a no polyimide (PI) die surface would yield detectable delamination at the die to mold compound interface in the package finished good. The new method can be used to gauge whether top of die to EMC delamination will occur with a change in new wire bond (WB) die layout, new EMC material and new mold process. This new method also provides a way to demonstrate that the observed delamination is not detrimental to package reliability. This method will demonstrate how the no-PI package reliability can be met to not cause electrical failures based on the resin rich (RR) volume.

ANALISIS PERBANDINGAN SISTEM TRADISIONAL DENGAN SISTEM ACTIVITY BASED COSTING DALAM PERHITUNGAN HARGA POKOK PRODUKSI DI PT. PINDAD (PERSERO)

Calculation of cost of good manufactured (COGM) is amount of all cost production used for processing raw materials into finished good in current period. Uncorrect calculation of COGM will give unfavorable effects for the company, because COGM has a function as basis for deciding the price and profit. This research used descriptive comparative design, which compares two variabels (Traditional System and Activity Based Costing [ABC]). Nazir (2004) mentioned that descriptive research makes sistematically ilustration about the observing phenomena. According to Sugiyono (2002), comparative research is a research that comparing two or more variable. Researcher did this research at PT. Pindad, Jl. Jend. Gatot Subroto 517 Bandung. PT. Pindad uses traditional system to calculate COGM, that is the reason for researcher to do this research. The research did from 2013, December untul 2014, January. The result of this research shows difference between traditional system and ABC system; COGM average of traditional system is lower than the ABC system. It means that COGM calculate uses ABC system give higher value than uses traditional system though the difference value was not too far.

Innovation for Transformation of Textile Industry Moving from Material to Finished Good Supplier

Transformation of textile industry is a very urgent mission for China. Our present problems include decreasing of profit from export, increasing of cost (labour and energy), competition from other developing countries, and lack of innovative products, etc. In order to increase the profit and find new future, some studies have been tried to explore some innovative methods to shift traditional textile produce patterns. This paper discusses some design examples from a perspective of developing branded finished products for consumer markets to instead of providing fabric materials. A detailed case study on the full-fashioned woven good is demonstrated here to explain some chances, advantages, disadvantages, and threatens. It is believed that the transformation of textile industry in China has to be tied with our own innovation of advanced technology and creative design concepts, which can provide some solution to the coming problems of environment, energy, and labour, etc.