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"[Penelitian ini bertujuan untuk membantu PT Metal Diameter menyusun rencana produksi yang tepat dengan menerapkan product mix algorithm dan drum buffer rope berdasarkan prinsip five focusing steps dari theory of constraints dalamrangka memaksimalkan throughput. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif dengan data primer. Perencanaan produksi berdasarkan metode tersebut dimulai dengan mengidentifikasi sumber daya kendala. Sumber daya kendala yang telah teridentifikasi akan dieksploitasi melalui aplikasi product mix algorithm dan buffer, setelah itu sumber daya nonkendala akan disubordinasi ke sumber daya kendala dengan membuat jadwal produksi optimal melalui aplikasi rope. Selanjutnya, penelitian ini menyarankan PT Metal Diameter untuk menerapkan metode tersebut dalam penyusunan rencana produksi karena lebih sesuai dengan keadaan lini produksi yang sebenarnya, yang mana terdapat sumber daya yang mengalami keterbatasan kapasitas dan terdapat kemungkinan gangguan internal (breakdown).

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This research aims to help PT Metal Diameter in preparing proper production plan by applying product mix algorithm and drum buffer rope based on five focusing steps principle from theory of constraints in order to maximize throughput. The method used in this research is descriptive method with the primary data. Production planning based on that method starts with identifying resource constraints. Resource constraints that have been identified will be exploited through product mix algorithm and buffer application, while non-resource constraints will be subordinated to the resource constraints by creating optimal production schedule through the rope application. Furthermore, this study suggests PT Metal Diameter to apply this method in preparing proper production plans because it will be more in line with the actual state of the production line, which have resources with limited capacity and the possibility of internal disturbances (breakdown). This research aims to help PT Metal Diameter in preparing proper production plan by applying product mix algorithm and drum buffer rope based on five focusing steps principle from theory of constraints in order to maximize throughput. The method used in this research is descriptive method with the primary data. Production planning based on that method starts with identifying resource constraints. Resource constraints that have been identified will be exploited through product mix algorithm and buffer application, while non-resource constraints will be subordinated to the resource constraints by creating optimal

production schedule through the rope application. Furthermore, this study suggests PT Metal Diameter to apply this method in preparing proper production plans because it will be more in line with the actual state of the production line, which have resources with limited capacity and the possibility of internal disturbances (breakdown). This research aims to help PT Metal Diameter in preparing proper production plan by applying product mix algorithm and drum buffer rope based on five focusing steps principle from theory of constraints in order to maximize throughput. The method used in this research is descriptive method with the primary data. Production planning based on that method starts with identifying resource constraints. Resource constraints that have been identified will be exploited through product mix algorithm and buffer application, while non-resource constraints will be subordinated to the resource constraints by creating optimal

production schedule through the rope application. Furthermore, this study suggests PT Metal Diameter to apply this method in preparing proper production plans because it will be more in line with the actual state of the production line, which have resources with limited capacity and the possibility of internal disturbances (breakdown). This research aims to help PT Metal Diameter in preparing proper production plan by applying product mix algorithm and drum buffer rope based on five focusing steps principle from theory of constraints in order to maximize throughput. The method used in this research is descriptive method with the primary data.

Production planning based on that method starts with identifying resource constraints. Resource constraints that have been identified will be exploited through product mix algorithm and buffer application, while non-resource constraints will be subordinated to the resource constraints by creating optimal

production schedule through the rope application. Furthermore, this study suggests PT Metal Diameter to apply this method in preparing proper production plans because it will be more in line with the actual state of the production line, which have resources with limited capacity and the possibility of internal disturbances (breakdown).;This research aims to help PT Metal Diameter in preparing proper production plan

by applying product mix algorithm and drum buffer rope based on five focusing

steps principle from theory of constraints in order to maximize throughput. The

method used in this research is descriptive method with the primary data.

Production planning based on that method starts with identifying resource

constraints. Resource constraints that have been identified will be exploited

through product mix algorithm and buffer application, while non-resource

constraints will be subordinated to the resource constraints by creating optimal

production schedule through the rope application. Furthermore, this study

suggests PT Metal Diameter to apply this method in preparing proper production

plans because it will be more in line with the actual state of the production line,

which have resources with limited capacity and the possibility of internal

disturbances (breakdown)., This research aims to help PT Metal Diameter in preparing proper production plan

by applying product mix algorithm and drum buffer rope based on five focusing

steps principle from theory of constraints in order to maximize throughput. The

method used in this research is descriptive method with the primary data.

Production planning based on that method starts with identifying resource

constraints. Resource constraints that have been identified will be exploited

through product mix algorithm and buffer application, while non-resource

constraints will be subordinated to the resource constraints by creating optimal

production schedule through the rope application. Furthermore, this study

suggests PT Metal Diameter to apply this method in preparing proper production

plans because it will be more in line with the actual state of the production line,

which have resources with limited capacity and the possibility of internal

disturbances (breakdown).]"

"Skripsi ini disusun dengan tujuan untuk mengevaluasi sejauhmana penerapan akuntansi manajemen lingkungan pada PT X. Fokus pembahasannya mengenai kepedulian dan ketaatan perusahaan terhadap peraturan pengelolaan lingkungan, biaya dan investasi apa saja yang dikeluarkan untuk pengelolaan lingkungan, dan seberapa besar memberi manfaat bagi keberlangsungan perusahaan. Berdasarkan penelitian yang dilakukan terhadap penerapan akuntansi manajemen lingkungan yang dilakukan perusahaan, ditemukan bahwa PT X belum sepenuhnya menerapkan akuntansi manajemen lingkungan.

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This thesis is prepared with the aim to evaluate the extent of the application of environmental management accounting at PT X. The focus of the study is about awareness and adherence to regulation by companies to the environment, costs and any investment incurred for environmental management, and how much benefit of the sustainability for the company. Based on research conducted on the application of environmental management accounting by the company , it was found that PT X. yet fully implement environmental management accounting."

"Advances in Management Accounting publishes thoughtful, well-developed articles across a broad spectrum of current topics in the field of management accounting, using a variety of research methods including survey research, field tests, corporate case studies and modeling. Volume 27 exemplifies the broad scope of Advances in Management Accounting, examining a number of areas within management accounting."

"ABSTRAKLaporan magang ini membahas tentang pembentukan risk radar dalam rangkameningkatkan kualitas manajemen risiko PT ABC. PT ABC sendiri merupakansalah satu perusahaan Fast Moving Consumers Good (FMCG) terbesar di dunia.Dalam pembentukan risk radar, terdapat tahap-tahapan hingga risk radar yangdihasilkan dapat membantu perusahaan mengidentifikasi risiko kemungkinan gagalbayar customer. Risk radar yang terbentuk memiliki berbagai komponen yang padaakhirnya dihitung berdasarkan prosedur yang dibuat. Setelah dilakukan analisisterkait dengan hasil dari risk radar yang terbentuk, dapat disimpulkan bahwa riskradar dapat membantu perusahaan dalam mengidentifikasi risiko. Namun, masihada banyak hal yang perlu untuk terus dikembangkan dari risk radar kedepannya,mengingat proyek risk radar masih belum selesai. Selain itu, risk radar harus tetapdidukung dengan komponen manajemen risiko lain yang dimiliki oleh PT ABCagar dapat terbentuk manajemen risiko yang baik dan efektif. Hal ini disebabkankarena risk radar yang terbentuk hanya berfokus pada piutang perusahaan. Olehkarena itu, risk radar merupakan sebuah sarana dalam meningkatkan kualitas darimanajemen risiko PT ABC.

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ABSTRACTThis internship report discusses the establishment of risk radar in order to improvethe quality of PT ABCs risk management. PT ABC itself is one of the largest FastMoving Consumers (FMCG) companies in the world. In establishing a risk radar,there are a lot of stages, in order to make risk radar have the ability to help PT ABCto identify the risk of customer defaults. The risk radar formed from variouscomponents which are calculated based on the procedures that has been madethrough many research and historical data. After conducted analysis related to theresults of the risk radar, it can be concluded that risk radar can help companies toidentify risks. However, there are still many things that need to be further developedfrom the risk radar in the future, considering that the risk radar project has not beenfinished. In addition, risk radar must be supported by other risk managementcomponents owned by PT ABC and thus the effective risk management can beformed. This is because the risk radar that is formed only focuses on the companysreceivables, while risk management focus on a larger scale. Therefore, risk radar isa means of improving risk management of PT ABC."