E-Journal Politeknik Negeri Samarinda
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Perhitungan Harga Pokok Produksi Dipan dengan Metode Full Costing pada UD Hijrah Berkah Samarinda
No full textPenelitian ini bertujuan untuk mengetahui perhitungan harga pokok produksi dipan pada UD Hijrah Berkah di Samarinda dengan menggunakan metode full costing. Alat analisis yang digunakan dalam penelitian ini adalah metode full costing dan metode penyusutan garis lurus untuk menguji dan menganalisa permasalahan yang ada dengan menggunakan teori-teori yang berupa rumus selanjutnya dapat digunakan sebagai dasar analisis dan pembahasan. Dari hasil penelitian UD Hijrah Berkah Samarinda adalah perhitungan biaya produksi yang dilakukan perusahaan adalah menggabungkan biaya saja seperti biaya bahan-bahan dan biaya tenaga kerja yang dikeluarkan saat akan memproduksi sehingga perhitungan belum sesuai dengan teori akuntansi. Hasil analisis menunjukkan bahwa perhitungan harga pokok produksi yang diperoleh adalah sebesar Rp 79.813.264 dengan harga jual Rp 725.575 per pcs berbeda dengan hasil perhitungan harga pokok produksi yang dilakukan perusahaan
Pengaruh Motivasi, Kompensasi, Disiplin Kerja terhadap Produktivitas Karyawan PT Junetha Melva Christa Mandiri di Sangatta
No full textTujuan penelitian ini adalah menganalisis produktivitas karyawan PT Junetha Melva Christa Mandiri di Sangatta. Metode analisis yang digunakan regresi linier berganda dimana datanya diolah dengan menggunakan aplikasi pemrograman komputer SPSS (Statistical Package for the Social Sciences). Nilai korelasi R sebesar 0,852 dan koefisien diterminasi R2 sebesar 0,726 memberikan gambaran bahwa hubungan antara variabel motivasi (X1), kompensasi (X2), disiplin kerja (X3) secara simultan terhadap produktivitas karyawan (Y) PT Junetha Melva Christa Mandiri di Sangatta tergolong cukup kuat. Berdasarkan nilai koefisien regresi masing-masing variabel tersebut, maka hubungan fungsional antara variabel independen terhadap variabel dependen dapat diformulasikan dalam persamaan regresi seperti berikut: Y = 2,619 + 0,681 X1 + 0,240 X2 + 0,558 X3. Secara parsial pengaruh variabel motivasi (X1), kompensasi (X2), disiplin kerja (X3) terhadap produktivitas karyawan (Y) PT Junetha Melva Christa Mandiri di Sangatta adalah positif dan signifikan. Untuk pengaruh variabel motivasi (X1), kompensasi (X2), disiplin kerja (X3) secara simultan terhadap produktivitas karyawan (Y) PT Junetha Melva Christa Mandiri di Sangatta juga positif dan signifika
Analisis Faktor-Faktor Yang Mempengaruhi Pengungkapan Corporate Social Responsibility (CSR) Pada Industri Kehutanan Dan Kertas Di Bursa Efek Indonesia (BEI) Periode 2019-2024
No full textThis research aims to analye the inluence of board size, firm size, leverage, and company image on corporate social responsibility disclosure in orestry and paper industry companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2024. Corporate Social Responsibility represents a company’s social responsibility towaard all stakeholders, including the surrounding community and environment. This research employs a quantitative approach with an associative researsh design. The sample consists o 7 companies, using secondary data obtained from annual report and sustainability report over a six year observation period, and resulting in total of 42 observations data. The data were analyzed using multiple linear regression with SPSS 30 application. The finding revela that all independent variables as board size, firm sie, leverage, and company image do not have a significant effect on CSR disclosure, either partially or simultaneously. These findings suggest that such internal factors are not the main determinants o CSR disclosure practices within the forestry and paper industry in Indonesia
Training on Utilizing Goat Manure into Kohe Fertilizer in vercoming Environmental Pollution in Negarasaka Village
Get PDFNegarasaka Village, located in Negeri Katon Subdistrict, Pesawaran Regency, Lampung Province is an area with high agricultural potential through its farming and livestock sectors. However, livestock activities generate significant waste, which, if not properly managed, can lead to environmental pollution. The utilization of livestock manure as compost has not been optimized, prompting the implementation of a socialization and workshop program on compost-making to improve community knowledge in Negarasaka Village. This activity involved 30 participants and employed methods such as material presentation, hands-on practice, and evaluation through pre-test and post-test to measure the effectiveness of the socialization program using questionnnaires. The result showed an increase in participants knowledge about compost by 77-100% regarding the concept, benefit and methods of compost produstion
Optimalisasi Pencatatan Zakat Infaq dan Shodaqoh pada UPZ Kecamatan Sajad Menggunakan Visual Basic dan Excel
Get PDFIndonesia adalah salah satu negara muslim terbesar di dunia dan pastinya erat kaitannya dengan istilah zakat, infak dan sedekah. Pengelolaan zakat di Indonesia telah mengalami evolusi yang dinamis hingga terbentuknya organisasi pengumpul zakat yaitu Baznas pada tingkat nasional sedangkan ada UPZ di tingkat kecamatan, pengumpulan dan penyimpanan data yang berkaitan dengan transaksi dan operasi keuangan adalah salah satu tugas utamanya maka dari itu pada zaman teknologi yang berkembang pesat saat ini harus dimanfaatkan agar setiap pekerjaan menjadi efisien dan efektif. Maka perancangan dan pembuatan sistem melalui microsoft excel dan visual basic menjadi salah satu cara yang tepat dalam mengatasi pencatatan yang manual. Perancangan sistem informasi akuntansi adalah proses mencatat mengumpulkan dan menginput data melalui teknologi yang ada atau secara digital. Metode yang digunakan yaitu dengan wawancara dan meninjau langsung ke lokasi. Hasil dari pengabdian ini adalah sebuah sistem pengoptimalisasi catatan transaksi keuangan yang ada pada lembaga tersebut. Pada tahap yang terakhir yaitu memberikan pelatihan dan pendampingan serta menyerahkan sistem ke lembaga tersebut
Pelatihan Pembuatan Produk Digital melalui Penggunaan Platform Canva bagi Technopreneur Muda
Get PDFRevolusi industri 4.0 telah mendorong percepatan transformasi digital yang memengaruhi cara individu berinteraksi, bekerja, dan berwirausaha. Konsep technopreneurship, yang menggabungkan teknologi dan kewirausahaan, menjadi jalur strategis bagi generasi Z untuk memanfaatkan peluang di era digital. Salah satu platform yang mendukung proses ini adalah Canva, sebuah alat desain grafis online yang mudah digunakan dan kaya fitur. Canva memungkinkan siswa menghasilkan produk digital seperti logo, poster, dan e-book yang kemudian dapat dipasarkan melalui platform seperti lynk.id. Namun, di SMK Insan Bhakti Mulia, masih ditemukan tantangan dalam membekali siswa dengan keterampilan digital yang relevan, seperti kurangnya pengetahuan terhadap tools kreatif dan minimnya integrasi kewirausahaan dalam pembelajaran. Pelatihan technopreneurship berbasis pemanfaatan Canva dan lynk.id diharapkan dapat meningkatkan kemampuan siswa dalam menciptakan dan memasarkan produk digital. Kegiatan ini bertujuan menumbuhkan jiwa technopreneur muda yang adaptif terhadap perkembangan teknologi serta mendorong siswa menjadi pelaku usaha kreatif dan inovatif di masa depan
PENGARUH KUALITAS PELAYANAN, PERSEPSI MANFAAT, DAN KEMUDAHAN TERHADAP KEPUASAN NASABAH BERTRANSAKSI (Studi Kasus Pada Bank Kaltimtara) DI KOTA SAMARINDA
No full textThis study aims to determine the effect of service quality, perceived benefits and convenience on customer satisfaction in transactions at Bank Kaltimtara. This study uses primary data obtained through distributing questionnaires to Bank Kaltimtara customers measured by a Likert scale. The data analysis techniques used are Validity Test and Reliability Test and Hypothesis testing consisting of Partial Test (t Test), Simultaneous Test (F Test) and Determination Coefficient () using testing tools in the form of IBM SPSS Statistics version 27 data processing program. The type of research is a quantitative research model. The data analysis method uses a multiple linear regression analysis model. The number of research samples is 160 respondents. The results of the study are (1) service quality has an influence on customer satisfaction, (2) perceived benefits have an influence on customer satisfaction, (3) convenience has an influence on customer satisfaction, (4) Simultaneously, the variables of service quality, perceived benefits, and convenience have a significant positive effect on customer satisfaction at Bank Kaltimtara
Current and Prospective Opportunities and Challenges
No full textMaintaining and improving the efficiency of Ukraine’s transport system for international trade is vital in supporting the competitiveness of the country in global markets, especially since most of Ukraine’s exports are low-profit-margin commodities that are sensitive to transport costs. While the sector’s resilience has been remarkable in adapting to the challenges experienced since February 2022, the existing infrastructure is being stressed by these new trade dynamics for which the system was not initially designed to serve in full. Congestion at land border crossing points, downscaled operations at the ports, and a lack of specialized equipment, to name three factors, have driven up transport costs and reduced operational efficiency. Besides such current challenges, in the medium term, Ukraine’s reconstruction and economic recovery will require transport services and infrastructure that support its growth and competitiveness in the region and internationally. Responding to this context, the objective of this Report is twofold: to present the major developments in Ukraine’s transport sector for international trade since February 2022, elucidating how alterations in trade structure and the changing availability of road, rail and port infrastructure have affected freight volumes, how freight is moved, and the costs of moving it; and more forward-looking, to identify high-level strategic actions that can not only make the transport sector more efficient in responding to current trading challenges but also enhance its operational capacity in the medium term, based on expected developments in freight transport
A Review of the Evidence from Europe and Central Asia
No full textCountries in Eastern and Central Europe and Central Asia (ECA) are increasingly
vulnerable to the impacts of climate change, which are escalating in both frequency and
severity, and disrupting human capital—the health, skills, and productivity of individuals—
across multiple domains. However, there has been a lack of systematic documentation of
these impacts in ECA countries, limiting opportunities for evidence-based policy making. This
paper pulls together information on climate change and human development from a variety
of sources including news media, humanitarian sources, gray literature and academic
research. The evidence collected shows clearly that climate change is leading to adverse
health outcomes, disrupting education, reshaping job markets, and driving displacement
across ECA, and is affecting vulnerable groups more than others. The paper and its
accompanying database represent an initial step in filling this knowledge gap, providing a
resource that can support targeted, data-driven policy responses essential to fostering
resilient human capital in the region
IEG@50: Celebrating 50 Years of Independent Evaluation at the World Bank Group
No full textIEG@50: Celebrating 50 Years of Independent Evaluation at The World Bank Group is a commemorative report marking five decades of independent evaluation across the World Bank Group. The report celebrates the legacy of the Operations Evaluation Department and its transformation into the Independent Evaluation Group (IEG), while looking ahead to how evaluation can continue to inform and strengthen development effectiveness