Untuk mencegah meningkatnya penularan Virus Corona atau COVID-19 pemerintah telah menetapkan bahwa satuan pendidikan yang berada di zona merah, oranye dan kuning dilarang melakukan proses pembelajaran tatap muka. Proses belajar dilaksanakan di rumah melalui pembelajaran jarak jauh (daring). Pada pembelajaran daring siswa dapat berinteraksi dengan guru menggunakan beberapa aplikasi salah satu diantaranya adalah Zoom Meetings. Guru bisa memanfaatkan berbagai fitur yang ada di aplikasi zoom untuk berkomunikasi secara dua arah dengan murid. Zoom merupakan aplikasi yang menyediakan layanan konferensi jarak jauh dengan menggabungkan konferensi video, pertemuan online, obrolan, hingga kolaborasi seluler. Selain itu, Zoom juga dapat bekerja pada perangkat Android, iOS, Windows, dan Mac.
Financial statements are means used by entities to communicate financially related circumstances to interested parties both related to the entity's internal and external entities. There are various types of fraud occur in the companies. Types of fraud cases that often occur are asset misappropriation and fraudulent financial statements. Asset Misappropriation is the kind of act of fraud committed by using or taking company property for personal gain. Fraudulent financial statements are defined as fraudulent actions committed by the manager of the company which in the form of material misstatement in the financial report for the purpose to attract the investor. The fraud can be financial or non-financial. This study is meant to examine the effect of financial ratios in detecting fraudulent financial statements. The independent variable used in this study consisted of 5 variables: leverage, profitability, asset composition, liquidity and capital turn over. This study used the financial statements listed on the Indonesia Stock Exchange (IDX) as samples. The sampling technique used in this study was purposive sampling. The period range of the financial statements used in this study is 2014-2018 or the range of 5 years. Collected data are then tested via SPSS software.
The purpose of this study is to analyze the relationship between Transformational Leadership, Servant Leadership, Digital Transformation on Organizational Performance and Work Innovation Capabilities. In this study using quantitative methods and data analysis techniques Structural Equation Modeling (SEM) using SmartPLS 3.0 software. This research was conducted in the population in this study were all SMEs in Tangerang City as many as 41,155 SMEs and based on the method of determining the number of samples according to Morgan, the sample units were 380 SMEs. Based on the results of data analysis transformational leadership has a significant effect on Organizational Performance, transformational leadership has no significant effect on Work Innovation Capabilities, servant leadership has a significant effect on Organizational Performance, servant leadership has no significant effect on work innovation capabilities, digital transformation has no significant effect on organizational performance, digital Transformation has no significant effect on Work Innovation Capabilities, organizational performance has no significant effect on work innovation capabilities, transformational Leadership has no significant effect on Organizational Performance through Work Innovation Capabilities, Servant Leadership has no significant effect on Organizational Performance through Work Innovation Capabilities, digital transformation has no significant effect significant to the Organizational Performance through Work Innovation Capabilities.
TPM is an innovative approach to maintenance activities that focus on preventing damage to machines / equipment and preventing the occurrence of defective products related to machines / equipment. The success of implementing TPM can be measured from the Overall Equipment Effectiveness (OEE) value. OEE measures how effectively equipment is used and functions to keep equipment in ideal condition by minimizing six big losses. OEE consists of three main, measurable components: Availability, Performance and Quality. In this study, OEE calculations were carried out on Molding machines at PT. CWI. The results of OEE calculations for the period July 2019 to June 2020 ranged from 45.49% to 74.35%, indicating that the world class benchmark standard (85.0%) has not been achieved. Based on the loss analysis, it was identified that the dominant losses were Idling at 42.2%, Rework at 17.7% and Breakdowns at 17.3%. The three losses have the potential and become the main priority for improvement in the context of increasing OEE.
TPM merupakan salah satu metode yang dapat digunakan untuk meningkatkan produktivitas dan efisiensi produksi perusahaan dengan menggunakan mesin/peralatan secara efektif. TPM juga bertujuan untuk meningkatkan efektivitas dengan cara meningkatkan fungsi dan kinerja mesin/peralatan yang digunakan dan mengeliminasi six big losses yang terdapat pada mesin/peralatan. Objek penelitian adalah mesin Moulding. Data yang digunakan data satu tahun terakhir yaitu bulan Juli 2019 - Juni 2020, diperoleh nilai overall equipment effectiveness (OEE) yang berkisar antara 45,49 % - 74,35 %. Nilai OEE terendah pada bulan Desember 2019 yakni sebesar 45,49 % yang mana pencapaian ini sangat jauh merosot dari bulan-bulan sebelumnya dan masih sangat kecil dibandingkan dengan nilai OEE target perusahaan sebesar 85% dimanah menurunnya nilai OEE dipengaruhi oleh faktor yang paling dalam six big losses adalah Idling dan minor stoppages berkisar dari 24,68% - 61,07 % , Reduced speed sebesar 9,09 % - 15,68 % dan Breakdown Loss sebesar 2,21% - 17,48. Sementara empat faktor lain berpengaruh kecil yaitu masih di bawah 10%.. Solusi untuk melakukan perbaikan dengan konsep Total Productive Maintenance (TPM) yang didalamnya meliputi autonomous maintenance.
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