Overall Equipment Effectiveness (OEE) in Relation to The Production Planning Study in PT Pupuk Kujang Cikampek

Purpose- In planning production, many companies upon request from the marketing of products, but at the PT. Pupuk Kujang Cikampek most priority is the performance of the machine as a standard for production planning so that historical date engine performance is well documented. Therefore, this study analyzes the overall equipment effectiveness (OEE) by a factor of availability, performance efficiency dan rate of quality product in relation to the production planning. Design/Methodology/Approach- Production Planning over a period of 5 years, only units of ammonia and urea 1B which meet the standards of a world class company in PT Pupuk Kujang Cikampek. Findings- OEE Values ​​of ammonia and urea units 1A amounted to 75.11% which does not include a world-class, in which the operation of the plant is acceptable to record improvements to be 85%, with the risk of economic loss and there is the plant's competitiveness is low. But for ammonia and urea unit 1B has a value of 87.43% OEE which includes world-class company with the almost perfect operation and competitiveness of the plant is quite good but it should still maintain engine performance through regular and planned maintenance. Research Limitations/Implications- This research has not revealed the effect of annual maintenance on engine performance, but it has been illustrated that after each repair, the availability value has not been optimum. Practical Implications- Companies can use the concept of Hansen to calculate the engine improvements that will be made into consideration in planning production will be better in preparing the RKAP. Then the production volume increases depending on the needs of the machine so it needs to improve maintenance management with good maintenance, repair or damage maintenance. 12 days ago will be held.

Co-Creation Performance Analysis

Purpose- To conduct a survey study on Co-Creation performance analysis on XL SIM card users on XL interactive fan page. Co-creation, as a marketing strategy, aims at building character and improving product performance through collaboration with customers. This strategy is expected to increase sales and potential markets. Telecommunication is one of the industrial sectors with greatly potential market Design/Methodology/Approach The research method used was cross-sectional method. This study was carried out with the margin of error 0.05, the degrees of freedom of dk (n-2), and one-sided test; one-tailed test. Hypothesis testing was used to determine whether the hypothesis was accepted or rejected. Findings- Co-creation performance on XL product comprised of Interaction Across, Option, Access, and Price experience. The assessment of access had highest dimension in creating customer value and had impact on customer satisfaction. On the contrary, option dimension was the lowest one. Research Limitations/Implications- Co-creation had come to be value-added product as the result of collaboration between producer and customers. However, the customers considered the performance of co-creation; option dimension, did not work effectively. Practical Implications- The results indicated that value dimension had highest average on the co-creation performance of XL sim card users. Contrarily, the smallest value obtained was option dimension. This implied that XL had provided enough access between customers and the company. Accordingly, the company knows exactly customers' needs and expectation. The customers can also choose what they need and expect from the product used.

EARNINGS MANAGEMENT : Empirical Study of LQ45 Companies Listed

Purpose- This study aims to explore earnings management in LQ45 companies listed on the Indonesia Stock Exchange in 2011-2015. The factors tested in this study are profitability, financial leverage and company size as the independent variable, while earnings management as the dependent variable. Design/Methodology/Approach- The population in this study consisted of 45 companies included in LQ45 on the Indonesia Stock Exchange in the 2011-2015 period. The research sample consisted of 22 companies using a sampling technique that is purposive judgment sampling. The data used is secondary data. The analytical method used in this research is multiple linear regression analysis. The conclusion of the hypothesis is done by observing the coefficient of determination by considering the results of the significant test that is the t-test and F-test significance level of 5%, which first have been tested classical assumptions such as normality test, multicollinearity test, heteroscedastity test, and autocorrelation test. All statistical calculations in this study were carried out using SPSS version 21.0. Findings- Based on the results of the study showed that partially only financial leverage variables that significantly influence earnings management, while profitability and company size variables did not significantly influence earnings management. Simultaneously profitability, financial leverage and firm size significantly influence earnings management. Research Limitations/Implications- This study has several limitations, including the following: 1) Research subjects are limited to companies included in LQ45 companies listed on the ID. 2) The research year is limited only during the 2011-2015 period. 3) The research variables only use three independent variables, namely profitability, financial leverage, and company size. Practical Implications- The advice that researchers can convey based on the results of research that has been done is: 1) For the company, it is suggested that the company be more effective and efficient in carrying out company activities in order to reduce earnings management practices so that the company can demonstrate its performance appropriately. 2) For investors, the results of the study show that earnings management practices can be influenced by the amount of financial leverage. It is therefore recommended to consider ratios in investment decision making. Originallity / Value- The results of this study are not in accordance with the study which states that simultaneous company size, profitability, and financial leverage do not have a significant effect on the dependent variable, namely earnings management.

The Effect of Earning Assets Toward Return On Assets

Purpose- This study aims to determine the effect of earning assets toward return on assets. Design/Methodology/Approach- The population in this study consisted of descriptive methode. Techniques of data collection that used by the author is the library research and field research. Hypothesis test using the t test by SPSS 20th version. Findings- Based on the results of the study showed that there isn’t significant effect of earning assets toward return on asset. Research Limitations/Implications- This study has several limitations, he advice that researchers can convey based on the results of research that has been done is other factors that can affect Return On Assets (ROA). Practical Implications- For BPR Cabang Garut in order to further increase Return On Assets (ROA) so that they are in a good condition every semester, through cost efficiency so that there is no increase in costs that are more than income

Technology Implementation in SMEs

Purpose - This study aims to examine conceptually the implementation of the use of technology in SMEs, what is the driving force, and inhibiting factors based on theoretical and empirical studies. Design / Methodology / Approach - this research method is a literature study or literature study that contains theories that are relevant to research problems Findings-technology has a significant role in the development of SMEs, arguing that there are six main areas to develop entrepreneurial competencies, namely opportunity, relationship, conceptual, organizing strategic, and commitment skill. Research Limitations / Implications - This research only discusses research and studies related to aspects of SME information technology, learning organizations, drivers of implementation as well as E-Wom factors in SMEs within specific period time. Practical Implications-It could serve as a basis for future research on technology in SMEs Originality-This research has originality by comparing several aspects of research so that it produces some interesting aspects to be studied in technology implementation research in SMEs. Latest-Value Information and can understand in the framework of the implementation of SME technology concerning business performance.