65 research outputs found
Erratum to “Gender Equality in Oil Palm Plantations (A Study on The Role of Gender Committees) Kabupaten Pelalawan, Riau.” [KnE Social Sciences, Volume 2024, Issue no. 23, pp. 395-401]
No full textThis note aims to correct an error that occurred on page 395, where the authors’ names were incorrectly captured as “Kabupaten Pelalawan, Riau, Risdayati*, Yesi, Hesti Ariwandari, Teguh Widodo”. The correct author names are “Risdayati*, Yesi, Hesti Aswandari, and Teguh Widodo”. We apologize for any inconvenience this may have caused." The online version of the article has been updated on 14 August, 2025 and is available at https://doi.org/10.18502/kss.v9i23.1674
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN PENDEKATAN (FULL COSTING METHOD) DAN PERHITUNGAN PENETAPAN HARGA JUAL (Sudi Pada Pelaku UMKM Meubel di Kota Pasuruan Raya)
No full textDea Hesti Yuliani. 2023. “Analisis Perhitungan Harga Pokok Produksi Dengan Pendekatan (Full Costing Method) Dan Perhitungan Penetapan Harga Jual (Studi Pada Pelaku Umkm Meubel di Kota Pasuruan Raya).
Setiap Perusahaan pada dasarnya mempunyai tujuan untuk mencapai laba yang maksimal dan mempertahankan usaha salah satu cara yang ditempuh perusahaan adalah dengan menetapkan harga jual yang sesuai dengan pesaing.
Tujuan dari penelitian ini adalah untuk menganilis perbandingan antara perhitungan harga pokok produksi dan harga pokok penjualan perusahaan dengan menggunakan pendekatan Full Costing. Perhitungan harga pokok produksi merupakan hal yang sangat penting untuk diperhatikan sebab semakin meningkatnya persaingan antar pengusaha dalam menghasilkan produk yang berkualitas dengan harga yang sanggup bersaing.
Jenis penelitian yang digunakan dalam penelitian adalah penelitian dengan pendekatan deskriptif kualitatif. Data yang diolah adalah data primer berupa catatan harga pokok produksi seperti biaya bahan baku, biaya tenaga kerja langsung dan biaya overhead pabrik dari hasil wawancara dengan objek yang diteliti.
Berdasarkan hasil penelitian dan analisis data dapat disimpulkan bahwa harga pokok pada pengusaha mebel belum dapat menunjukkan harga pokok produksi yang sesuai dengan pengumpulan biaya produksinya. Terjadi perbedaan penentuan harga pokok menurut UD. Sinar Kayu Mebel sebesar Rp 1.643.000 sedangkan menurut penulis berdasarkan teori sebesar Rp. 1.727.000. Hal tersebut belum dipakai sebagai dasar penentuan harga jual karena penentuan harga jualnya kurang sesuai dengan teori yaitu perusahaan tidak memperhitungkan persentase laba yang diharapkan akan tetapi hanya berdasarkan harga pasaran.
Kunci: Harga Pokok Produksi, Full Costing, Harga Jual
ABSTRACT
Dea Hesti Yuliani. 2023. "Analysis of the Calculation of the Cost of Production with the Approach (Full Costing Method) and the Calculation of the Determination of the Selling Price (Study on Umkm Furniture Actors in the City of Pasuruan Raya).
Every company basically has a goal to achieve maximum profit and maintain business, one of the ways that the company takes is to set a selling price that is in accordance with competitors.
The purpose of this study is to analyze the comparison between the calculation of the cost of goods manufactured and the cost of goods sold by the company using the full costing approach. The calculation of the cost of production is very important to note because of the increasing competition between entrepreneurs in producing quality products at competitive prices.
The type of research used in research is research with a qualitative descriptive approach. The data processed is primary data in the form of records of production costs such as raw material costs, direct labor costs and factory overhead costs from the results of interviews with the object under study.
Based on the results of the research and data analysis, it can be concluded that the cost of goods sold by furniture entrepreneurs has not been able to show the cost of production in accordance with the collection of production costs. There is a difference in determining the basic price according to UD. Sinar Kayu Furniture is Rp. 1,643,000, while according to the author, based on the theory, it is Rp. 1,727,000. This has not been used as a basis for determining the selling price because the determination of the selling price is not in accordance with the theory, namely the company does not take into account the expected profit percentage, but only based on market prices.
Key: Cost of Production, Full Costing, Selling Pric
LEADER, CONFLICT MANAGEMENT AND STRESS
No full textThe journey in life does not always go as straight as expected, this is influenced by many factors in carrying out a journey that needs to be addressed wisely. As a leader, you need to have a strategy for dealing with conflict and stress in an organization. This study aims to find out previous research discussing leadership, conflict and stress management. This research was conducted using the literature review method obtained in research on Scopus indexed journals as well as previous studies on leadership, conflict and stress management in an organization. From the study of the literature it can be obtained an understanding of the notion of leadership, leadership styles and definitions of conflict, causes of conflict, positive and negative impacts of conflict, conflict management strategies, conflict management processes, phases of team development related to conflict, the relationship between conflict and stress, conflict from a personality perspective, and the role of leadership theory in conflict management. With this literature review, it can provide an understanding to leaders in giving attention and needs to stakeholders in the organization by analyzing and minimizing conflict and stress with an approach and openness to every problem that occurs, both internal and external. The strategy of family and mutual openness has a positive impact on reducing conflict and stress in the organization. In fact, life is expected to be harmonious and sustainable by prioritizing concepts and upholding respect and mutual respect among others and being optimistic about making changes, being grateful and patient for everything that has been ordained by Allah. As a leader who is a role model in making decisions fairly and wisely and needs to strive to manage time, solve problems and share experiences in leading
Comparison Of The Effectiveness And Safety Of Anemia Epoetin Alfa With Epoetin Beta Inhemodialysis Routine Patients At Haji Rsu Surabaya
No full textChronic Kidney Disease (CKD) is a disorder of the structure / function of kidney> 3 months marked by pathology and renal damage marker and impairment Glomerular filtration rate (GFR). Erythropoietin is agrowth factor hematopoietic that plays a role in the formation of red blood cells 5. Research conducted by Henry et al, on the pharmacokinetics of epoetinalfa showed the results that epoetinalfa has the effectiveness of increasing Hb concentration within 2-6 weeks with a half-life of 4-5 hours. Epoetin therapy was given with indications of Hb 20%, Serum Ferritin and no severe infection. At RSU HAJI, the insurance company bears the cost of administering epoetinalfa at a dose of 3000 IU and epoetin beta at a dose of 2000 IU to anemic patients undergoing HD, with several written conditions, namely the administration of epoetinalfa/beta given twice a week ,Hb 20%, FS > 200 ng/L, and no severe infection. The research subjects were divided into 2 groups, namely a group of patients receiving treatment for epoetin alpha 3000 IU/2x a week and a group of patients receiving epoetin beta anemia therapy 2000 IU/2x a week, with the direction of data collection being a combination of retrospective methods. Based on the results of research that has been conducted on the comparison of the effectiveness and safety of anemia therapy with epoetinalfa and epoetin beta in routine hemodialysis patients at RSU HAJI Surabaya
Pengaruh Reward dan Punishment Terhadap Kinerja Karyawan pada Karyawan Perum Perumnas Regional I Medan
No full textPenelitian ini bertujuan untuk mengetahui apakah reward dan punishment berpengaruh terhadap kinerja karyawan pada karyawan perum perumnas regional 1 Medan. Jenis penelitian ini adalah assosiatif kausal. Populasi dalam penelitian ini adalah seluruh karyawan perum perumnas regional 1 Medan yang berjumlah 50 orang, dengan menggunakan teknik pengambilan sampel adalah sampel jenuh, maka diperoleh 50 karyawan perum perumnas regional 1 Medan yang menjadi sampel penelitian. Teknik pengumpulan data dalam penelitian ini adalah metode penelitian lapangan dan data sekunder. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan menggunakan software SPSS 17.0 (statistic Product and Services Solution) for windows dan pengujian asumsi klasik. Variabel independen yang digunakan dalam penelitian ini adalah reward dan punishment, sementara kinerja karyawan sebagai variabel dependen. Hasil penelitian menunjukkan bahwa secara parsial, variabel reward diperoleh nilai thitung> ttabel (9.662> 2,01174) dan nilai signifikansi lebih kecil dari nilai probabilitas (0,006 ttabel (2.602>2,01174) dan nilai signifikansi lebih kecil dari nilai probabilitas (0,008 F tabel (47,126 > 3,20) dan nilai signifikan lebih kecil daripada taraf signifikan (0,000 ttable (9662> 2.01174) and the significance value was smaller than the probability value (0.006 t table (2.602> 2.01174) and the significance value is smaller than the probability value (0.008 F table (47.126> 3.20) and the significant value is smaller than the significant level (0.000 <0.05). The results of the coefficient of determination between reward and punishment variables on employee performance amounted to 0.667 or 66.7%, meaning that 66.7% of employee performance is influenced by the variable reward and punishment, while the remaining 33.3% is influenced by other variables not examined by the author
Pengaruh Disiplin Kerja dan Pengalaman Kerja Terhadap Kinerja Karyawan pada PT. Latexindo Toba Perkasa Medan
No full textTujuan penelitian ini bertujuan untuk mengetahui : 1) Apakah disiplin
Kerja berpengaruh positif signifikan terhadap kinerja Karyawan pada PT
Latexindo Toba Perkasa Medan. 2) Apakah pengalaman Kerja berpengaruh
positif signifikan terhadap kinerja Karyawan pada PT. Latexindo Toba Perkasa
Medan. 3) Apakah disiplin Kerja dan pengalaman Kerja berpengaruh positif
signifikan terhadap kinerja Karyawan pada PT. Latexindo Toba Perkasa
Medan.Populasi dalam penelitian ini adalah sebanyak 70 orang, teknik
pengambilan sampel dengan stratified proportionate random sampling dengan
error 0,05, maka didapat sampel karyawan sebanyak 60 orang. Untuk memperoleh
data dalam penyusunan skripsi ini, penulis menggunakan instrumen; studi
dokumentasi dan wawancara (interview), serta angket (kuesioner). Dalam
menganalisis data menggunakan regresi linear berganda. Berdasarkan hasil uji
parsial (uji t) disimpulkan bahwa disiplin kerja bengaruh yang positif signifikan
terhadap kinerja karyawan. Dimana positif ditunjukkan dengan nilai 0,416 dan
signifikan ditunjukkan dengan 0,000 < 0,05. Pengalaman kerja berpengaruh
positif signifikan terhadap kinerja karyawan, dimana positif ditunjukkan dengan
nilai 0,553 dan signifikan ditunjukkan dengan 0,000 < 0,05. Disiplin kerja dan
pengalaman kerja berpengaruh positif dan signifikan terhadap kinerja karyawan,
dimana positif ditunjukkan dengan nilai 27,394, signifikan ditunjukkan dengan
0,000 < 0,05.The purpose of this study aims to determine: 1) Whether work discipline
has a significant positive effect on employee performance at PT Latexindo Toba
Perkasa Medan. 2) Whether work experience has a significant positive effect on
employee performance at PT. Latexindo Toba Perkasa Medan. 3) Whether work
discipline and work experience have a significant positive effect on employee
performance at PT. Latexindo Toba Perkasa Medan. The population in this study
were as many as 70 people, the sampling technique with stratified proportionate
random sampling with an error of 0.05, then obtained a sample of employees as
many as 60 people. To obtain data in the preparation of this thesis, the author
uses the instrument; documentation studies and interviews, as well as
questionnaires. In analyzing data using multiple linear regression. Based on the
results of the partial test (t test) it was concluded that work discipline had a
significant positive effect on employee performance. Where positive is indicated
by a value of 0.416 and is significantly indicated by 0.000 <0.05. Work
experience has a significant positive effect on employee performance, where
positive is indicated by a value of 0.553 and is significantly indicated by 0.000
<0.05. Work discipline and work experience have a positive and significant effect
on employee performance, where positive is indicated by a value of 27,394,
significantly indicated by 0,000<0,05
Ternary liquid-liquid equilibrium for eugenol + tert-butanol + water system at 303.15 and 323.15K and atmospheric pressure
No full textPengaruh Kompensasi Finansial Dan Disiplin Kerja Terhadap Kinerja Karyawan PT.Cita Kreasi Latena Medan
No full textTujuan penelitian ini adalah untuk mengetahui : 1. Apakah kompensasi finansial berpengaruh positif signifikan terhadap kinerja karyawan pada PT. Cita Kreasi Latena Medan 2. Apakah disiplin kerja berpengaruh positif signifikan terhadap kinerja karyawan PT. Cita Kreasi Latena Medan 3. Apakah kompensasi finansial dan disiplin kerja berpengaruh positif signifikan terhadap kinerja karyawan pada PT. Cita Kreasi Latena Medan. Populasi dalam penelitian ini adalah karyawan PT. Cita Kreasi Latena Medan Medan sebanyak 60 orang dan sampel dengan menggunakan teknik total random yang diperoleh sebanyak 60 0rang karyawan. Untuk memperoleh data dalam penyusunan skripsi ini, penulis menggunakan instrumen ; studi dokumentasi dan wawancara (interview), serta angket (kuesioner). Dalam menganalisis data menggunakan regresi linier berganda, uji asumsi klasik dan uji hipotesis.Berdasarkan hasil uji parsial (uji t) dapat disimpulkan bahwa kompensasi finansial mempunyai pengaruh yang positif signifikan terhadap kinerja karyawan. Dimana positif ditunjukkan dengan nilai 4,117 dan signifikan ditunjukkan dengan 0,000 < 0,05. Disiplin kerja berpengaruh positif signifikan terhadap kierja pegawai, dimana positif ditunjukkan dengan nilai 9,278 dan signifikan ditunjukkan dengan 0,001 < 0,05. Kompensasi finansial dan disiplin kerja berpengaruh positif dan signifikan terhadap kinerja karyawan, dimana positif ditunjukkan dengan nilai 46,136 signifikan ditunjukkan dengan 0,000 < 0,05.The purpose of this study was to determine: 1. Whether financial compensation has a significant positive effect on employee performance at PT. Cita Kreasi Latena Medan 2. Does work discipline have a significant positive effect on the performance of employees of PT. Cita Kreasi Latena Medan 3. Does financial compensation and work discipline have a significant positive effect on employee performance at PT. Cita Kreasi Latena Medan. The population in this study were employees of PT. Cita Kreasi Latena Medan Medan as many as 60 people and samples using a total random technique obtained as many as 60 employees. To obtain data in the preparation of this thesis, the author uses the instrument; documentation studies and interviews, as well as questionnaires. In analyzing data using multiple linear regression, classical assumption test and hypothesis testing. Based on the results of the partial test (t test) it can be concluded that financial compensation has a significant positive effect on employee performance. Where positive is indicated by a value of 4.117 and is significantly indicated by 0.000 <0.05. Work discipline has a significant positive effect on employee performance, where positive is indicated by a value of 9,278 and significant is indicated by 0,001 <0,05. Financial compensation and work discipline have a positive and significant effect on employee performance, where positive is indicated by a significant value of 46,136 indicated by 0,000 < 0,05
Pengaruh Disiplin Kerja dan Pengalaman Kerja Terhadap Kinerja Karyawan Astra Honda Motor (Studi Kasus pada PT. Indako Trading Coy, Medan)
No full textTujuan penelitian ini adalah untuk mengetahui : 1. Apakah disiplin kerja berpengaruh positif signifikan terhadap kinerja karyawan Astra Honda Motor studi kasus pada PT. Indako Trading Coy, Medan 2. Apakah pengalaman kerja berpengaruh positif signifikan terhadap kinerja karyawan Astra Honda Motor studi kasus pada PT. Indako Trading Coy, Medan 3. Apakah disiplin kerja dan pengalaman kerja berpengaruh positif signifikan terhadap kinerja karyawan Astra Honda Motor studi kasus pada PT. Indako Trading Coy, Medan.
Populasi dalam penelitian ini adalah karyawan Astra Honda Motor studi kasus pada PT. Indako Trading Coy, Medan. sebanyak 0 orang dan sampel yang diperoleh sebanyak 70 orang karyawan. Untuk memperoleh data dalam penyusunan skripsi ini, penulis menggunakan instrumen; studi dokumentasi dan wawancara (interview), serta angket (kuesioner). Dalam menganalisis data menggunakan regresi linier berganda, uji asumsi klasik dan uji hipotesis.
Berdasarkan hasil uji parsial (uji t)dapat disimpulkan bahwa disiplin kerja mempunyai pengaruh yang positif signifikan terhadap kinerja karyawan. Dimana positif ditunjukkan dengan nilai 0,730 dan signifikan ditunjukkan dengan 0,000 > 0,05. Pengalaman kerja berpengaruh positif signifikan terhadap kierja pegawai, dimana positif ditunjukkan dengan nilai 0,354 dan signifikan ditunjukkan dengan 0,001 < 0,05. Disiplin kerja dan pengalaman kerja berpengaruh positif dan signifikan terhadap kinerja pegawai, dimana positif ditunjukkan dengan nilai 87,841, signifikan ditunjukkan dengan 0,000 < 0,05.The purpose of this study was to find out: 1. Does work discipline have a significant positive effect on employee performance Astra Honda Motor at PT. Indako Trading Coy, Medan 2. Does work experience have a significant positive effect on the performance Astra Honda Motor of PT. Indako Trading Coy, Medan 3. Does work discipline and work experience have a significant positive effect on employee performance Astra Honda Motor at PT. Indako Trading Coy, Medan.
The population in this study were employees Astra Honda Motor of PT. Indako Trading Coy, Medan. as many as 0 people and the samples obtained were 70 employees. To obtain data in the preparation of this thesis, the author uses the instrument; documentation study and interview (interview), and questionnaire (questionnaire). In analyzing data using multiple linear regression, classic assumption test and hypothesis test.
Based on the results of the partial test (t test) it can be concluded that work discipline has a significant positive effect on employee performance. Where positive is indicated by the value 0.730 and significant is indicated by 0,000 > 0.05. Work experience has a significant positive effect on employee performance, which is positively indicated by a value of 0.354 and is significantly indicated by 0.001 < 0.05. Work discipline and work experience have a positive and significant effect on employee performance, which is positively indicated by the value of 87.841, significantly indicated by 0.000 < 0.05
MATAHARI SEBAGAI SUMBER IDE PEMBUATAN PERHIASAN KALUNG
No full textLatar belakang penelitian yaitu untuk menciptakan kalung dengan menggunakan matahari sebagai sumber ide.
Penulis mengambil bentuk visual matahari sebagai benda angkasa. Bentuk visual matahari kemudian di deformasi ke
dalam bentuk ornamen geometris. Ornamen tersebut diletakkan pada liontin kalung. pembuatan kalung ditujukan untuk
wanita usia 17-22 tahun. Kalung yang dibuat termasuk kategori costumed jewelry karena menggunakan bahan nonprescious
metal. Penulis menciptakan 20 buah karya kalung dan berharap dapat menciptakan karya kalung yang dapat
memperkaya ragam karya kalung Indonesia yang lebih inovatif dan modern.
Pembentukan karya terdiri dari beberapa tahap, yaitu (1). Tahap pendesainan, (2) tahap pemilihan bahan, (3)
tahap pembentukan. Pada tahap pendesainan, pertama penulis mengubah bentuk visual matahari dengan mendeformasi.
Setelah itu, penulis menerapkan bentuk yang sudah dideformasi dengan cara mendeformasi ke dalam desain kalung.
Secara umum, kalung terbuat dari logam tembaga, kulit, kayu, rantai, manik-manik dan bulu. Pada tahap pembentukan,
penulis membuat ukiran logam menggunakan teknik rancapan, endak-endakan dan ondel.
Proses perwujudan karya dimulai dari, (1) ide, (2) Menentukan konsep, (3) membuat desain kalung, (4)
persiapan alat dan bahan. (5) membuat ukiran logam, (6) membuat bentuk logam memjadi cembung, (7) Finishing
logam, (8) menempelkan logam pada kulit atau kayu, (9) merakit kalung sesuai desain.
Setelah proses perwujudan karya selesai dilakukan, tahap selanjutnya adalah melakukan tinjauan karya yang
disajikan dalam bentuk deskripsi. Tinjauan karya dilakukan dengan memperhatikan aspek fungsi, bentuk, keserasian
dan keindahan karya secara keseluruhan. Karya yang dibuat berjumlah 20 buah. Beberapa diantaranya mengalami
perubahan kecil namun tidak merubah konsep dan makna di dalamnya.
Berdasarkan hasil penelitian, dalam pembuatan kalung harus memperhatikan beberapa aspek, antara lain (1)
sasaran pemakai seperti jenis kelamin dan usia, (2) bahan yang digunakan, (3) kenyamanan. Eksplorasi bentuk, bahan
dan konsep sangat diperlukan untuk memperkaya ragam karya kalung Indonesia yang lebih inovatif dan modern..
Kata kunci : perhiasan, kalung, ornamen, matahari
Abstract
This research was conducted to create necklaces with of the sun as source idea. The author takes visual sun as
sky object. The author changing sun visual to geometric ornament. The ornament used for pendant. It created for
woman 17-22 years old. It’s costumed jewelry because used non-precious material. The author created 20 necklace. The
author hope can create necklace that can add the type of Indonesian necklace that inovative and modern
There are several step of makinh this work, (1) design step, (2) Material step, (3) making step. In design step, the
first step is changing sun visual to ornament. After that, the author applying the ornament to necklace design. In general,
the necklace made of copper, leather, wood, chain, bead and feathers. In making step, the author make metal carving
with rancapan technique, endak-endakan and ondel.
Making step process start with (1) Idea, (2) Concept, (3) design, (4) preparing tools and materials, (5) carving
metal, (6) ondel technique (7) metal finishing (8) sticking metal with leather, (9) sticking metal with wood. (10) make
necklace as design.
After making process done, next step is doing overview of work and describe it. Overview pof the work done by
observing the function. There are 20 art work. Some of them had minor changes but does not change the concept and
meaning inside.
Based on research result, the making of necklace must considering some ascpect, (1) consumen, gender, age, (2)
material, (3) comfort. Shape exploration, material, and concept is really needed to adding indonesian necklace more
innovative dan modern.
Key word : jewelry, necklace, ornament, su
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