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Abstrak :
Dalam ketatnya persaingan dalam industri cat domestik, perusahaan dituntut untuk mengejar perbaikan dalam segala aspek, termasuk efisiensi operasional. Peningkatan efisiensi produksi melalui pengurangan pemborosan merupakan salah satu solusi untuk meningkatkan efisiensi perusahaan secara keseluruhan. Penelitian ini bertujuan untuk meningkatkan efisiensi proses produksi cat waterbased di PT X melalui identifikasi dan eliminasi pemborosan. Metode Value Stream Mapping (VSM), Waste Assessment Model (WAM), dan Process Activity Mapping (PAM) diterapkan untuk mencapai tujuan tersebut. Ditemukan bahwa overproduction, inventory, dan defect merupakan jenis pemborosan yang paling dominan dalam current state proses produksi. Berdasarkan analisis bersama pihak perusahaan, rekomendasi perbaikan yang dirumuskan dengan metode 5W-1H berupa penggunaan kemasan jumbo untuk bahan tertentu, penerapan metode organisasi 5S, perubahan layout pada floor produksi atas, penerapan papan Kanban di area forklift, perubahan pada bon resmi permintaan RM, dan penerapan pergantian peran dalam proses filling. Alhasil, pada future state, value ratio meningkat 1,7%, cycle time berkurang 6,56%, standard time berkurang 7,25%, lead time berkurang 6,55%, waktu kegiatan value adding berkurang 3,06%, waktu kegiatan non-value adding berkurang 13,82%, dan waktu kegiatan necessary nonvalue adding berkurang 3,64%. ......As the competition in the domestic paint industry intensifies, companies are required to pursue improvements in all aspects. Increasing production efficiency through waste reduction is one of the possible ways to improve a company’s overall operational efficiency. This study aims to improve the efficiency of water-based paint production process at PT X through the elimination of waste. Value Stream Mapping, Waste Assessment Model, and Process Activity Mapping are applied to achieve this goal. Based on a joint analysis with the company, the recommendations for improvement formulated using the 5W-1H method include the use of jumbo packaging for certain materials, the application of the 5S organizational method, changes to the layout on the upper production floor, the application of Kanban boards in the forklift area, changes to the official receipt for RM requests, and role shuffling in the filling process. As a result, in the future state, the value ratio increased by 1.7%, cycle time decreased by 6.56%, standard time decreased by 7.25%, lead time decreased by 6.55%, value added activity time decreased by 3.06%, non-value adding activity time is reduced by 13.82%, and necessary but non-value adding activity time is reduced by 3.64%.

Abstrak :
Gencarnya perkembangan industri properti dalam negeri secara tidak langsung mendorong perkembangan industri cat. Data yang dikeluarkan oleh APCI (Asosiasi Produsen Cat Indonesia) dan survei yang dilakukan oleh PT MARS Indonesia menyatakan bahwa industri cat di Indonesia mengalami pertumbuhan yang cukup signifikan dari tahun ke tahun. Perkembangan industri cat ditandai dengan banyaknya jenis dan fungsi cat yang berbeda sesuai dengan kebutuhan konsumen dan ketatnya persaingan dalam industri cat. Dalam upaya memperluas pangsa pasarnya beberapa perusahaan cat telah melakukan inovasi dalam bisnisnya dengan menciptakan produk cat yang ramah lingkungan dan aman bagi kesehatan, salah satunya Nippon Paint. Banyaknya pilihan pada jenis produk yang serupa membuat diperlukan adanya upaya untuk menyebarkan informasi terkait keberadaan produk agar brand tersebut dapat tetap bersaing dengan kompetitornya. Upaya tersebut dapat dilakukan melalui program community relations. Menjalin hubungan baik antar Nippon Paint Spot-less Plus dengan komunitas tukang cat. Tujuan jangka panjang dari program ini adalah agar terjalinnya hubungan yang baik antar komunitas yang secara tidak langsung akan memengaruhi citra dan penyebaran informasi terkait produk Nippon Paint Spot-less Plus serta Nippon Paint Indonesia. Melalui rangkaian program community relations, Nippon Paint Spot-less Plus berupaya untuk meningkatkan profesionalisme, meminimalisasi risiko terjadinya kecelakaan kerja, memberikan kesempatan kerja bagi komunitas tukang cat, dan hubungan baik dengan komunitas tukang cat di lima kota administratif Jakarta. Melalui program community relations Nippon Paint turut melindungi komunitas tukang cat agar terbebas dari gangguan kesehatan yang diakibatkan oleh pekerjaan. Melalui program community gathering, komunitas tukang cat yang berada di bawah naungan Nippon Paint dapat meningkatkan profesionalisme mereka.

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The relentless development of domestic property industry indirectly encourage the development of paint industry. Data that has been published by APCI (Asosiasi Produsen Cat Indonesia) and the surveys that has been done by PT MARS Indonesia stated that paint industry in Indonesia had a significant development annually. The development of paint industry marked by the variety of different types and functions that emerged which has suit the customers needs and strict rivalry in paint industry. In the attempt of widening the markets target, some of the paint companies has done innovation in their business with creating paint products which are eco-friendly and safe for health, one of them being Nippon Paint. The numbers of choices on similar products varieties causes the need to spread informations related about the existence of the products so the brand can still compete with its competitors. The efforts can be done through a program community relations. To bind a good relationship between the brand and painter community. With this series of events, Nippon Paint Spot-less Plus hopes that it can help and support governments effort to rise the painters quality and competency. Good relations between communities is the long term goal of this program, which indirectly will influence the spreading of information and the image of Nippon Paint Spot-less Plus and Nippon Paint Indonesia. Through the series of community relations programs, Nippon Paint Spot-less Plus is aimed at increasing professionalism, minimizing the risk of workplace accidents, providing employment opportunities for the painters community, and good relations with the painters community in five administrative city Jakarta. Through community relations program, Nippon Paint is participating on protecting painter community so that they can be free from health hazard which caused by their professions risk. Through the community Training program, the community of painters under Nippon Paint can increase their professionalism

Abstrak :
[ABSTRAK
Produksi cat menghasilkan limbah Bahan Berbahaya dan Beracun. Jumlah limbah pabrik cat, sebagian besar berasal dari air pencucian peralatan pabrik. Saat ini PT. XYZ, s ebuah i ndustri c at, belum m enggunakan ke mbali a ir l imbahnya unt uk mencuci pe ralatan pabriknya, b elum m engetahui bi aya pe nggunaan a ir ol ahan untuk pr oses p encucian alat dan belum m engetahui peranan karyawannya unt uk menurunkan jumlah limbahnya. Penelitian dilakukan untuk menentukan konsentrasi optimal bakterisida dengan parameter jumlah bakteri, pH, kekeruhan dan T SS di air olahan (air limba h ditambah ba kterisida), menentukan bi aya penggunaan air ol ahan, dan menganalisis persepsi karyawan tentang pe ranan mereka unt uk menurunkan jumlah limbahnya. Penentuan konsentrasi optimal bakterisida dilakukan pada 4 sampel selama 9 hari, penentuan biaya penggunaan air ol ahan telah di hitung dan untuk menganalisis persepsi p eranan karyawan dilakukan s urvei terhadap 93 responden. Penelitian ini m enghasilkan 3 kesimpulan. Kesimpulan pertama adalah konsentrasi optimal bakterisida terdapat pada sampel air olahan yang mengandung Acticide MBS 0,4%. Kesimpulan kedua adalah biaya penggunaan air olahan belum menguntungkan secara ekonomi pada saat ini. Kesimpulan ke 3 adalah nilai persepsi karyawan tentang peranan mereka untuk menurunkan jumlah limbah adalah 4,93 dari 6 skala.

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ABSTRACT
Paint production generates hazardous and toxic waste. The amount of paint waste, mostly came from t he wash water from plant e quipments. Currently, P T. X YZ, the paint industry, has not reused the waste water for cleaning plant equipments, not known the cost of using treated water for cleaning plant equipments and not known the role of their employees to reduce the amount of waste. This study was conducted to determine the optimum concentration of bactericide with parameter such as number of bacteria, pH, turbidity, and TSS (Total Suspended Solid) in the treated water (waste water added bactericide) for reuse in the cleaning process of plant equipment, to analyze the cost of using treated water, and to analyze the role of em ployees in reducing the a mount of waste. The d etermination of optimum concentration of ba ctericide done on 4 s amples f or 9 da ys, the c ost of us ing treated water has been calculated, and the role of employees had been analized via survey with 93 respondents. There are 3 conclutions of this research. The first is the optimum concentration was found in the sample of t reated water containing 0.4% A cticide MBS. The second is the cost of using treated water is not economical provitable at this time. The third is the value of the role of respondents to reduce the amount of waste is 4.93 in six scales.;Paint production generates hazardous and toxic waste. The amount of paint waste, mostly came from t he wash water from plant e quipments. Currently, P T. X YZ, the paint industry, has not reused the waste water for cleaning plant equipments, not known the cost of using treated water for cleaning plant equipments and not known the role of their employees to reduce the amount of waste. This study was conducted to determine the optimum concentration of bactericide with parameter such as number of bacteria, pH, turbidity, and TSS (Total Suspended Solid) in the treated water (waste water added bactericide) for reuse in the cleaning process of plant equipment, to analyze the cost of using treated water, and to analyze the role of em ployees in reducing the a mount of waste. The d etermination of optimum concentration of ba ctericide done on 4 s amples f or 9 da ys, the c ost of us ing treated water has been calculated, and the role of employees had been analized via survey with 93 respondents. There are 3 conclutions of this research. The first is the optimum concentration was found in the sample of t reated water containing 0.4% A cticide MBS. The second is the cost of using treated water is not economical provitable at this time. The third is the value of the role of respondents to reduce the amount of waste is 4.93 in six scales., Paint production generates hazardous and toxic waste. The amount of paint waste, mostly came from t he wash water from plant e quipments. Currently, P T. X YZ, the paint industry, has not reused the waste water for cleaning plant equipments, not known the cost of using treated water for cleaning plant equipments and not known the role of their employees to reduce the amount of waste. This study was conducted to determine the optimum concentration of bactericide with parameter such as number of bacteria, pH, turbidity, and TSS (Total Suspended Solid) in the treated water (waste water added bactericide) for reuse in the cleaning process of plant equipment, to analyze the cost of using treated water, and to analyze the role of em ployees in reducing the a mount of waste. The d etermination of optimum concentration of ba ctericide done on 4 s amples f or 9 da ys, the c ost of us ing treated water has been calculated, and the role of employees had been analized via survey with 93 respondents. There are 3 conclutions of this research. The first is the optimum concentration was found in the sample of t reated water containing 0.4% A cticide MBS. The second is the cost of using treated water is not economical provitable at this time. The third is the value of the role of respondents to reduce the amount of waste is 4.93 in six scales.]

Abstrak :
Salah satu usaha Pemerintah untuk meningkatkan Pendapatan Dalam Negeri adalah dari sektor Pajak. Diantaranya adalah Pajak Pertambahan Nilai (PPN) yang lagi digalakkan saat ini. Karena undang-undang PPN termasuk baru di Indonesia, maka dalam penulisan skripsi ini penulis mencoba menjelaskan cara penerapannya pada perusahaan sebagai wajib pajak. Metode dalam penulisan skripsi ini lebih banyak bersumber dari telaah kepustakaan disamping pengamatan langsung pada sebuah perusahaan (PT."A") yang memproduksi dan menyalurkan hasil produksinya. PPN merupakan menyempurnaan dari pajak penjualan yang berlaku sebelumnya yang sudah tidak sesuai lagi dengan perkembangan perekonomian saat ini. PPN merupakan pajak tidak langsung, bersifat umum dan dilaksanakan secara bertingkat pada semua tingkat pabrikan dan importir dengan mekanisme pajak yang menggunakan faktur pajak, pengenaannya berdasarkan prinsip destination dan penentuan saat terhutang pada dasarnya menggunakan basis akrual. Penerapan PPN pada PT ~Aoo, umumnya sudah memperlihatkan sistim yang baik sehingga dalam penghitungan PPN terhutang yang harus disetorkan kepada Kas Negara jadi lebih mudah dan cepat. PT "A" sudah memisahkan pencatatan pembelian untuk . mengetahui pajak masukan dan pencatatan penjulan untuk mengetahui pajak keluaran. Dalam melakukan perhitungan PPN terhutang PT "A" menyerahkannya kepada bagian Perpajakan, sehingga tidak mengganggu administrasi yang lain. Dalam penerapan PPN sangat diperlukan sekali pencatatan yang benar dan lengkap, terutama yang berhubungan dengan penghitungan PPN terhutang, seperti pencatatan pembelian dan pencatatan penjualan. Pencatatan yang benar dan lengkap akan sangat membantu perusahaan dalam memenuhi kewajibannya sebagai wajib pajak. Sistim pencatatan ini harus disesuiakan dengan iklim perusahaan itu sendiri agar tidak mengganggu kelancaran operasi perusahaan.