1,724,510 research outputs found
Analisis Perhitungan Harga Pokok Produksi dengan Metode Activity Based Costing pada UD. Cobra Sakti Banyuwangi
No full textPenelitian ini bertujuan untuk mengetahui perhitungan harga pokok produksi pada UD. Cobra Sakti Banyuwangi dengan metode activity based costing. Penelitian ini menggunakan data primer dan sekunder yang diperoleh dari hasil wawancara, observasi, dan dokumentasi dalam waktu satu bulan. Metode analisis data menggunakan deskriptif, dengan menguji keabsahan data yang diperoleh dari Triangulasi Sumber. Hasil kesimpulan dari penelitian ini menunjukkan bahwa perhitungan harga pokok produksi produk dengan metode activity based costing menunjukkan jumlah yang lebih besar pada produk tas Chanel dan lebih kecil pada produk dompet dan pouch bila dibandingkan dengan perhitungan yang dilakukan perusahaan
Ubar Kampung: Indigenous Knowledge and Practice of Medicinal, Aromatic and Cosmetic (MAC) Plants Used for the Treatment of Diabetes Mellitus in the Tatar Sunda Region of West Java, Indonesia: Ubar Kampung for Diabetes Mellitus in Tatar Sunda
No full textData set of the household survey in Tatar Sunda Region West Java Indonesi
Febriyanti Kumala Sari's Quick Files
No full textThe Quick Files feature was discontinued and it’s files were migrated into this Project on March 11, 2022. The file URL’s will still resolve properly, and the Quick Files logs are available in the Project’s Recent Activity
Pengaruh Pendapatan Bagi Hasil Pembiayaan Mudharabah Terhadap Laba Bersih Pada PT. Bank Sumut Cabang Syariah Medan
Full text linkIsnani Febriyanti. Pengaruh Pendapatan Bagi Hasil Pembiayaan
Mudharabah Terhadap Laba Bersih pada PT. Bank Sumut Cabang Syariah
Medan, 2017. Skripsi, Fakultas Agama Islam Program Studi Perbankan
Syariah Universitas Muhammadiyah Sumatera Utara.
Tujuan penelitian ini adalah untuk mengetahui apakah tingkat
pendapatan bagi hasil pembiayaan mudharabah berpengaruh terhadap laba
bersih pada PT. Bank Sumut Cabang Syariah Medan. Penelitian ini
dilatarbelakangi oleh pendapatan bagi hasil pembiayaan mudharabah di PT.
Bank Sumut Cabang Syariah Medan mengalami fluktuasi setiap bulannya,
dimana pada tahun 2015 sampai 2016 tingkat laba bersih mengalami penurunan.
Metode yang digunakan dalam penelitian ini adalah metode deskriptif
kuantitatif yaitu penelitian yang menganalisis data yang berupa angka-angka dan
analisis menggunakan statistik. Penelitian ini menggunakan data dari Laporan
Keungan Laba Rugi bulanan PT. Bank Sumut Cabang Syariah Medan tahun
2012 sampai dengan tahun 2016. Teknik analisis yang digunakan meliputi
analisis statistik deskriptif, analisis regresi linier sederhana, analisis koefisien
determinasi, uji normalitas dan uji hipotesis (uji t).
Hasil penelitian menunjukkan bahwa Pendapatan Bagi Hasil Pembiayaan
Mudharabah berpengaruh secara signifikan terhadap Laba Bersih dengan nilai
thitung > ttabel (2,412 > 2,002). Sedangkan nilai koefisien determinasi diperoleh
hasil 0,332 atau 33,2% dengan artian bahwa variabel bebas (Pendapatan Bagi
Hasil Pembiayaan Mudharabah) mampu mempengaruhi sebesar 33,2% terhadap
variabel terikat (Laba Bersih), sedangkan sisanya sebesar 66,8% dipengaruhi
oleh variabel bebas lainnya yang tidak diikutsertakan dalam penelitian ini
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI PESANAN PADA CV CHAMPION FURNITURE PALEMBANG
Full text linkABSTRACT
THE ANALYSIS CALCULATION OF COST OF GOODS MANUFACTUREBY THE ORDER AT CV CHAMPION FURNITURE PALEMBANG
Retno Febriyanti, 2016 (xv + 70 pages)
E-mail : [email protected]
JurusanAkuntansiPoliteknikNegeriSriwijaya
The title of this report is “The Analysis Calculation Of Cost of Goods Manufacture By The Order At CV Champion Furniture Palembang”. CV Champion Furniture Palembang is the industrial that making meubel and located in Sudirman Street Number 2841, Palembang. The author uses several methods for obtaining data report such as interview, observations, and literature study. The objects analyzed are the calculation of cost production of chairs and dining table, office desk, and wardrobe by using job order costing method. Based on the obtained data, the author found several problems such as the company has not been precise in classifying the elements of cost of productions especially direct material cost and indirect material cost, the company also don’t calculate indirect material cost, electrical cost, and the assets depreciation. So, the author gives some suggestions to the company such as the company should classify the elements of cost of productions correctly into direct material cost and indirect material cost. The company should indirect material cost, electrical cost and assets depreciation cost into the factory overhead cost so that the cost of goods manufacture can reflect the actual values
Formulation and Characterization of Spray Hand Sanitizer from Cuttlefish Bone Chitosan (Sepia sp.) as an Antibacterial Agent
Full text linkAbstractHand hygiene is crucial to prevent infection, while repeated alcohol use risks disrupting the skin barrier. This study formulated a hand sanitizer spray based on cuttlefish bone chitosan and evaluated its physicochemical quality and antibacterial activity against Escherichia coli. Chitosan was isolated through deproteinization, demineralization, and deacetylation, resulting in a 30% yield, 5.23% moisture content, 3.36% ash content, and a 74.78% deacetylation degree. The study used a completely randomized design with chitosan concentrations of 5%, 10%, and 15%. Results were analyzed using ANOVA for pH, viscosity, and inhibition zone. Significant differences were further tested using DMRT at a 5% significance level. The results showed an increase in pH from 8.38 ± 0.10 to 9.26 ± 0.47, viscosity from 750 ± 250 cP to 4517 ± 680 cP, and inhibition zone from 9.07 ± 1.33 mm to 25.43 ± 3.96 mm. The 5% formula had the best spray comfort despite its low activity, the 15% formula produced the most significant inhibition but had high viscosity, while the 10% formula provided the best compromise with potent antibacterial activity and functional viscosity. The pH value at 10% was still above the ideal skin range of 4.5–6.5, so buffer optimization was necessary. These findings confirm the potential of cuttlefish bone chitosan as an effective and environmentally friendly non-alcoholic alternative when pH and rheology are tightly controlled.Keywords: cuttlefish bone chitosan, Escherichia coli, pH, spray hand sanitizer, viscosity AbstrakKebersihan tangan berperan penting dalam pencegahan infeksi, sementara penggunaan alkohol berulang berisiko mengganggu sawar kulit. Penelitian ini merumuskan spray hand sanitizer berbasis kitosan tulang sotong dan mengevaluasi mutu fisikokimia dan aktivitas antibakterinya terhadap Escherichia coli. Kitosan diisolasi melalui deproteinasi, demineralisasi, dan deasetilasi yang menghasilkan rendemen 30%, kadar air 5,23%, kadar abu 3,36%, dan derajat deasetilasi 74,78%. Penelitian menggunakan rancangan acak lengkap dengan perlakuan konsentrasi kitosan 5%, 10%, dan 15%. Hasil dianalisis dengan ANOVA pada parameter pH, viskositas, dan zona hambat. Perbedaan nyata diuji lanjut dengan DMRT pada taraf signifikansi 5%. Hasil menunjukkan pH meningkat 8,38 ± 0,10 hingga 9,26 ± 0,47, viskositas 750 ± 250 cP hingga 4517 ± 680 cP, dan zona hambat 9,07 ± 1,33 mm hingga 25,43 ± 3,96 mm. Formula 5% memiliki kenyamanan semprot terbaik meski aktivitasnya rendah, formula 15% menghasilkan hambatan terbesar namun viskositasnya tinggi, sedangkan formula 10% memberikan kompromi terbaik dengan aktivitas antibakteri kuat dan viskositas fungsional. Nilai pH pada 10% masih di atas rentang ideal kulit 4,5–6,5 sehingga optimasi penyangga diperlukan. Temuan ini menegaskan potensi kitosan tulang sotong sebagai alternatif non-alkohol yang efektif dan ramah lingkungan saat pH serta reologi dikendalikan ketat.Kata kunci: Escherichia coli, kitosan tulang sotong, pH, spray hand sanitizer, viskositas
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
ANALISIS PENYIMPANAN ARSIP ELEKTRONIK PADA BAGIAN SUMBER DAYA MANUSIA DEPARTEMEN INFRASTRUKTUR II PT. ADHI KARYA (PERSERO), TBK.
Full text linkMONIKA FEBRIYANTI. 2018. 8143155382. Analysis of Electronic Archive Storage in Human Resources section Department of Inrastructure II PT. Adhi Karya (Persero), Tbk. Study Program of Diploma Degree of Office Administration. Faculty of Economic. Universitas Negeri Jakarta.
This paper has purpose to know about storage of electronic archive in Human Resources section Department of Infrastructure II PT. Adhi Karya (Persero), Tbk. Research method that used is descriptive analysis with searching data through library and observation.
From writing result can concluded that the human resources section needed an electronic filing (e-filing) system so that electronic archives are well organized and can be recovered quickly.
Key Word: Electronic Archive, Electronic Filing System
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
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