PELATIHAN MATERIAL FLOW COST ACCOUNTING (MFCA) BAGI PARA UMKM DI DKI JAKARTA

Community Service is one part of the direct contribution from academics, in this case the Faculty of Economics and Business, Trisakti University to the community. On this occasion the Trisakti University FEB team had the opportunity to provide training on Material Flow Cost Accounting (MFCA) for MSMEs. This training is considered important considering that the understanding of MSME actors in terms of the flow cost of material is still very minimal, so that in the implementation of their business there are still very few who apply it in the production process. This training aims to educate MSME actors in terms of flow cost accounting for the use of their production materials, MSMEs can sort out the types and types of materials to be used so as to increase the effectiveness and efficiency of production to increase sales and business profits. PKM training will be carried out using an online method considering the conditions of the COVID-19 pandemic, which until now has not allowed face-to-face/off-line training. The output of this PKM will be published to the public so that it can provide wider benefits.

Substance Flow Analysis of Zinc in Two Preheater–Precalciner Cement Plants and the Associated Atmospheric Emissions

Atmospheric emission of heavy metals from different anthropogenic sources is a great concern to human beings due to their toxicities. In order to disclose the emission levels and the distribution patterns of zinc (Zn) in the modern cement industry with respect to its low boiling point (~900 °C) comparing to the high-temperature (1450 °C) clinker production process, solid samples representing the input and output flow of Zn during the entire production process in two preheater–precalciner cement plants (CPs) were collected and analyzed. For the first time, it was found that the behaviour of Zn inside different precalciner CPs was similar despite a huge difference in the Zn inputs to the CPs; namely, almost all the Zn input was output in clinker, which was then mixed with different additives and retarder to make cement products. The high-temperature clinkerisation process would incorporate Zn into the aluminosilicate of clinker. As a result, there was no enrichment of Zn during clinker production and the atmospheric emission factor was relatively low at 0.002%, or 1.28–9.39 mg Zn·t−1 clinker. Our result for the atmospheric Zn emissions from CPs was much lower than most previous reports, implying the CPs were not a crucial Zn emission source. However, the higher load of Zn in some raw/alternative materials—like nonferrous smelting slag with a Zn content of ~2%—could greatly increase the content of Zn in clinker and cement products. Therefore, further investigation on the environmental stability of Zn in such Zn-laden cement and concrete should be carried out.

Design multivariate statistical process control procedure in the case of Ethio cement

PurposeThis study aims to design a multivariate control chart that improves the applicability of the traditional Hotelling T2 chart. This new type of multivariate control chart displays sufficient information about the states and relationships of the variables in the production process. It is used to make better quality control decisions during the production process.Design/methodology/approachMultivariate data are collected at an equal time interval and are represented by nodes of the graph. The edges connecting the nodes represent the sequence of operation. Each node is plotted on the control chart based on their Hotelling T2 statistical distance. The changing behavior of each pair of input and output nodes is studied by the neural network. A case study from the cement industry is conducted to validate the control chart.FindingsThe finding of this paper is that the points and lines in the classic Hotelling T2 chart are effectively substituted by nodes and edges of the graph respectively. Nodes and edges have dimension and color and represent several attributes. As a result, this control chart displays much more information than the traditional Hotelling T2 control chart. The pattern of the plot represents whether the process is normal or not. The effect of the sequence of operation is visible in the control chart. The frequency of the happening of nodes is recognized by the size of nodes. The decision to change the product feature is assisted by finding the shortest path between nodes. Moreover, consecutive nodes have different behaviors, and that behavior change is recognized by neural network.Originality/valueModifying the classical Hotelling T2 control chart by integrating with the concept of graph theory and neural network is new of its kind.

Eco-efficiency Modeling in the Production of Alcohol Based on Data Envelopment Analysis

Economic growth can be assessed through industrial development. However, problems arise regarding the discharge of waste into lakes or rivers, leading to biodiversity loss and endangering human health. A study conducted in the UK stated that small and medium enterprises (SMEs) were the largest contributor to waste and pollution. This was because they ignored the regulations governing environmental management. As happened in the Bekonang alcohol industry center, the waste from the alcohol production process polluted the Bengawan Solo tributary as the Water Supply Corporation (WSC). In order to overcome these problems, we need a measurement that can increase production efficiency. Eco-efficiency is a concept that combines efficiency and economy based on efficiency principles. The different models are proposed to measure the eco-efficiency of production, namely with a weighting system that aggregates environmental results. The Data Envelopment Analysis (DEA) enables aggregation without the need for subjective or normative judgments about weights. Although DEA does not require subjective or normative judgments, weight restrictions can be incorporated into the framework. The purpose of this study was to determine the eco-efficiency of the Bekonang alcohol production process using the economic results of the production process and the environmental impact assessed through a life cycle assessment (LCA). There were three products, namely 30% alcohol for consumption, 90% alcohol for medical purposes, and hand sanitizer. The environmental impact was assessed from a life cycle assessment, while the economic assessment was determined by calculating the net profit for each product at a capacity of 100 liters/day. Economic assessment can be divided into two perspectives, namely the Social Perspective (SP) and Company Perspective (CP). From the modeling results, the most eco-efficient production process was hand sanitizer with an eco-efficiency value of 1.ABSTRAKPertumbuhan ekonomi dapat dinilai melalui perkembangan industri, tetapi masalah muncul terkait pembuangan limbah ke danau atau sungai yang menyebabkan hilangnya keanekaragaman hayati yang membahayakan kesehatan manusia. Penelitian yang dilakukan di Inggris menyatakan, jika penyumbang limbah dan polusi terbesar adalah dari usaha kecil menengah (UKM), karena mereka mengabaikan peraturan yang mengatur tentang pengelolaan lingkungan. Seperti yang terjadi di sentra industri alkohol Bekonang, limbah hasil proses produksi alkohol mencemari anak sungai Bengawan Solo sebagai suplai air PDAM. Untuk mengatasi masalah tersebut diperlukan suatu pengukuran yang dapat meningkatkan efisiensi produksi. Eko-efisiensi merupakan konsep yang menggabungkan efisiensi dan ekonomi berdasarkan prinsip efisiensi. Model yang berbeda diusulkan untuk mengukur eko-efisiensi pada suatu produksi, yaitu dengan sistem pembobotan yang mengagregasi hasil lingkungan. Analisis data envelopment analysis (DEA) memungkinkan agregasi tanpa membutuhkan penilaian subjektif atau normatif pada bobot. Meskipun DEA tidak memerlukan penilaian subjektif atau normatif, pembatasan bobot dapat dimasukkan ke dalam kerangka kerja. Tujuan dari penelitian ini adalah untuk mengetahui nilai eko-efisiensi proses produksi alkohol Bekonang, menggunakan hasil ekonomi dari proses produksi dan dampak lingkungan, yang dinilai melalui life cycle assessment (LCA).Terdapat tiga produk yang dianalisi, alkohol 30% untuk konsumsi; alkohol 90% untuk keperluan medis; dan hand sanitizer. Dari hasil pemodelan yang telah dilakukan, proses produksi yang paling eko-efisien adalah hand sanitizer dengan nilai eko-efisiensi adalah 1.

Pemilihan Material dan Desain yang Inovatif serta Kreatif

Material selection and innovative and creative designs are needed as a medium for reducing production costs by changing the design of a product but still paying attention to the safety of its users. The problem that occurs in the surrounding community is the lack of public knowledge about the selection of materials that can risk accidents that will be experienced by users which can be caused by the material not being strong enough to support the load it gets. Innovative and creative design aims to reduce the mass of the material but still refers to user safety. Inappropriate design can increase the risk of accidents and wasted costs in the production process. The method used in this community service is a material selection workshop and an introduction to machine design using solidworks software. Therefore, this community service will greatly help the community in the Karang-tempel Village, East Semarang District, increase their insight into the selection of materials and innovative designs as an increase in the quality of production and ensure the safety of users. Keywords: creative; desain; inovative; material selection; workshop Abstrak: Pemilihan material dan desain yang inovatif dan kreatif sangat diperlukan sebagai media pengurangan biaya produksi dengan merubah rancangan suatu produk akan tetapi tetap memperhatikan keselamatan dari penggunanya. Permasalahan yang terjadi di masyarakat sekitar akan kurangnya pengetahuan masyarakat tentang pemilihan material yang dapat berisiko akan terjadinya kecelakaan yang akan dialami pengguna yang dapat disebabkan oleh material tidak cukup kuat untuk menopang beban yang didapatkannya. Desain yang inovatif dan kreatif bertujuan sebagai pengurangan massa dari material akan tetapi tetap merujuk kepada keselamatan pengguna. Desain yang tidak sesuai dapat meningkatkan risiko kecelakaan dan pemborosan biaya pada proses produksi. Metode yang digunakan pada pengabdian masyarakat ini adalah workshop pemilihan material dan pengenalan rancang bangun mesin menggunakan software solidworks. Oleh karena itu pengabdian kepada masyarakat ini akan sangat membantu mas-yarakat di lingkungan kelurahan Karang-tempel, kecamatan Semarang Timur untuk menambah wawasannya terhadap pemilihan material dan desain yang inovatif sebagai peningkatan kualitas hasil produksi dan menjamin keselamatan dari pengguna.Kata kunci: desain; inovatif; kreatif; pemilihan material; workshop