2020
DOI: 10.17576/jkukm-2020-32(2)-20
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Clustering Approach on Layout Redesign to Optimize Container Handling Process

Abstract: Container Terminal of Semarang is a service provider for export and import container handling process. It represents one of the divisions of PT (Persero) Port of Indonesia III Branch TanjungEmas Semarang. As an anticipatory step to growth of containership capacity in Port of Indonesia III Semarang, the company need to improve the quality of container handling service and to reach a higher level of productivity. One of the ways to achieve these goals is to focus on layout planning and management that can potent… Show more

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“…Thus, in This study examines fraud in financial statements as the main variable, with pressure (financial goals), opportunity (lack of supervision), and ability (new directors) as independent variables, and economic pressure as a mediating variable. (Sugiyono, 2020). The dependent variable is financial statement fraud, which is defined as a report that is false or intentionally made to mislead report users (Haqq, 2019).…”
Section: Methodsmentioning
confidence: 99%
“…Thus, in This study examines fraud in financial statements as the main variable, with pressure (financial goals), opportunity (lack of supervision), and ability (new directors) as independent variables, and economic pressure as a mediating variable. (Sugiyono, 2020). The dependent variable is financial statement fraud, which is defined as a report that is false or intentionally made to mislead report users (Haqq, 2019).…”
Section: Methodsmentioning
confidence: 99%