Mentoring in the Processing of Rejected Goods at a Timber Company in Semarang using Service Learning Approach

Stephana Dyah Ayu Ratnaningsih; Sih Mirmaning Damar Endah; Stefani  Lily  Indarto; Theresia Dwi Hastuti; Gita Claudia

doi:10.28932/ice.v4i1.5591

Authors

Stephana Dyah Ayu Ratnaningsih Faculty of Economics and Business, Universitas Katolik Soegijapranata
Sih Mirmaning Damar Endah Faculty of Economics and Business, Universitas Katolik Soegijapranata
Stefani Lily Indarto Faculty of Economics and Business, Universitas Katolik Soegijapranata
Theresia Dwi Hastuti Faculty of Economics and Business, Universitas Katolik Soegijapranata
Gita Claudia Faculty of Economics and Business, Universitas Katolik Soegijapranata

DOI:

https://doi.org/10.28932/ice.v4i1.5591

Keywords:

cost, rejected goods, service learning, wood

Abstract

This community service program was carried out at a family company in Semarang. The company's line of business is in wood processing. Initial observations showed that the problem in the company was due to the condition of the raw materials. Damaged, downsized, and rejected raw materials will occupy more space in the warehouse. This research aims to help the partner overcome the problem of raw materials. By using the service-learning method, the community engagement team consisting of lecturers, students, and company management discussed solutions that can be profitable for the company. The team found that further processing of the damaged raw materials was required. This process would turn the wasted material with low value into valuable pressed wood. According to the calculation of the reprocessing cost of this pressed wood, it can be classified as a profitable product. The team strongly recommends the company owner produce press wood continuously. In the long run, press wood will reduce inventory costs and increase revenue.

References

Aguilera, R. V., & Crespi-Cladera, R. (2016). Global corporate governance: On the relevance of firms’ ownership structure. Journal of World Business, 51(1), 50–57. https://doi.org/10.1016/j.jwb.2015.10.003

Allen, C., Metternicht, G., & Wiedmann, T. (2016). National pathways to the Sustainable Development Goals (SDGs): A comparative review of scenario modelling tools. Environmental Science and Policy, 66, 199–207. https://doi.org/10.1016/j.envsci.2016.09.008

Bappenas. (2020a). Metadata Indikator TPB/SDGs: Pilar Pembangunan Sosial (2nd ed.). Jakarta: Kedeputian Bidang Kemaritiman dan Sumber Daya Alam, Kementerian Perencanaan Pembangunan Nasional/ Badan Perencanaan Pembangunan Nasional.

Bappenas. (2020b). Metadata Indikator TPB/SDGs Indonesia: Pilar Pembangunan Ekonomi (2nd ed.). Jakarta: Kedeputian Bidang Kemaritiman dan Sumber Daya Alam, Kementerian Perencanaan Pembangunan Nasional/ Badan Perencanaan Pembangunan Nasional.

Bappenas. (2020c). Metadata Indikator TPB/SDGs Indonesia: Pilar pembangunan lingkungan (2nd ed.). Jakarta: Kedeputian Bidang Kemaritiman dan Sumber Daya Alam, Kementerian Perencanaan Pembangunan Nasional/ Badan Perencanaan Pembangunan Nasional.

Bappenas. (2020d). Metadata Indikator TPB/SDGs INdonesia:Hukum & tata kelola. Jakarta: Kedeputian Bidang Kemaritiman dan Sumber Daya Alam, Kementerian Perencanaan Pembangunan Nasional/ Badan Perencanaan Pembangunan Nasional.

Biermann, F., Kanie, N., & Kim, R. E. (2017). Global governance by goal-setting: the novel approach of the UN Sustainable Development Goals. Current Opinion in Environmental Sustainability, 26–27, 26–31. https://doi.org/10.1016/j.cosust.2017.01.010

Budiaman, A., Mubarak, F. M., & Lismaya, W. (2020). Kayu limbah penebangan intensitas rendah di Izin Usaha Pemanfaatan Hasil Hutan Kayu-Hutan Alam ( Logging Residues of Low Harvest Intensity in Indonesian Forest Concession ). Jurnal Ilmu Pertanian Indonesia, 25(1), 145–151. https://doi.org/10.18343/jipi.25.1.145

Cahyani, K. A., & Sanjaya, I. P. S. (2016). Analisis perbedaan dividen pada perusahaan keluarga dan non keluarga berdasarkan kepemilikan ultimat. Modus, 26(2), 133. https://doi.org/10.24002/modus.v26i2.584

Hajawiyah, A., Adhariani, D., & Djakman, C. (2019). The sequential effect of CSR and COE: family ownership moderation. Social Responsibility Journal, 15(7), 939–954. https://doi.org/10.1108/SRJ-09-2017-0179

James, A., & Halliburton. (2018). Integration of united nations sustainable development goals into service company sustainability reporting: Material issues for the triple bottom line. Society of Petroleum Engineers - SPE International Conference and Exhibition on Health, Safety, Security, Environment, and Social Responsibility 2018. https://doi.org/10.2118/190506-ms

Lavena, C. F. (2016). Whistle-blowing: Individual and organizational determinants of the decision to report wrongdoing in the federal government. American Review of Public Administration, 46(1), 113–136. https://doi.org/10.1177/0275074014535241

Lestari, R., & Yaya, R. (2017). Whistleblowing dan faktor-faktor yang memengaruhi niatmelaksanakannya oleh aparatur sipil negara. Jurnal Akuntansi, 21(3), 336–350. https://doi.org/10.24912/ja.v21i3.265

Loh, L., Thomas, T., & Wang, Y. (2017). Sustainability reporting and firm value: Evidence from Singapore-listed companies. Sustainability (Switzerland), 9(11), 1–12. https://doi.org/10.3390/su9112112

Macías Gomez-Estern, B., Arias-Sánchez, S., Marco Macarro, M. J., Cabillas Romero, M. R., & Martínez Lozano, V. (2021). Does service learning make a difference? comparing students’ valuations in service learning and non-service learning teaching of psychology. Studies in Higher Education, 46(7), 1395–1405. https://doi.org/10.1080/03075079.2019.1675622

Marcus, V. B., Atan, N. A., Yusof, S. M., & Tahir, L. (2020). A systematic review of e-service learning in higher education. International Journal of Interactive Mobile Technologies, 14(6), 4–14. https://doi.org/10.3991/IJIM.V14I06.13395

Mortari, L., & Ubbiali, M. (2021). Service learning: A philosophy and practice to reframe higher education. Athens Journal of Education, 8(2), 115–138. https://doi.org/10.30958/aje.8-2-1

Moyer, J. D., & Hedden, S. (2020). Are we on the right path to achieve the sustainable development goals? World Development, 127, 104749. https://doi.org/10.1016/j.worlddev.2019.104749

Mulyadi, & Tezakumala, R. (2021). Pendampingan perhitungan HPP pemanfaatan limbah kayu sisa ekspor dengan cost plus pricing method. Jurnal Keuangan Umum Dan Akuntansi Terapan, 3(Maret), 17–24.

Pratolo, S., & Sadjiman, V. P. (n.d.). Determinants of whistleblowing intention of employees in universities : Evidence from Indonesia. Jurnal Riset Akuntansi Dan Keuangan Indonesia, 5(1), 92–101.

Purwanto, A., & Syaifuddin, M. P. (2020). Apakah sistem manajemen FSC, PEFC dan ISO 38200 mempengaruhi daya saing bisnis: Studi pada industri kayu di Jawa Tengah. Jurnal Ilmu Manajemen Dan Akuntansi Terapan, 11(Mei), 16–27.

Rasya, N. A., Falayati, R., & Ihsan, N. (2021). Analisis perhitungan harga pokok produksi pada pengetaman kayu Pathaya Indah menggunakan sistem activity based costing. Research In Accounting Journal, 1(2), 196–204.

Resch, K., & Schrittesser, I. (2021). Using the service-learning approach to bridge the gap between theory and practice in teacher education. International Journal of Inclusive Education, 0(0), 1–15. https://doi.org/10.1080/13603116.2021.1882053

Revelli, C., & Viviani, J. L. (2015). Financial performance of socially responsible investing (SRI): What have we learned? A meta-analysis. Business Ethics, 24(2), 158–185. https://doi.org/10.1111/beer.12076

Sjahrain, U. M. (2019). Peranan perusahaan mebel kayu terhadap pembangunan ekonomi kabupaten gorontalo. Tasharruf: Journal Economics and Business of Islam, 4(2), 110–127.

Surasana, I. N., & Limbong, K. D. (2020). Limbah penebangan kayu di perusahaan PT. Dwimajaya Utama. Journal of Environment and Management, 1(3), 254–258.

Tijsma, G., Hilverda, F., Scheffelaar, A., Alders, S., Schoonmade, L., Blignaut, N., & Zweekhorst, M. (2020). Becoming productive 21st century citizens: A systematic review uncovering design principles for integrating community service learning into higher education courses. Educational Research, 62(4), 390–413. https://doi.org/10.1080/00131881.2020.1836987

Wiranto, A., Toha, M., & Supriyadi, D. (2020). Prediksi persediaan minimum dan maksimum. Kolano: Journal of Multidisciplinary Sciences, 1(01), 55–67.