5 research outputs found
Model Perhitungan Harga Pokok Produksi Pada Usaha Camilan Istimewa “NAGA MASS”
No full textABSTRACT Kristya, Indah. 2016. Model Perhitungan Harga Pokok Produksi Pada Usaha Camilan Istimewa “NAGA MASS”. Tugas Akhir, Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Malang, Pembimbing: Sawitri Dwi Prastiti.,S.E., M.Si., AKKata Kunci: Harga Pokok ProduksiPenelitian ini dilatarbelakangi oleh kurangnya dukungan sistem administrasi pada Usaha Camilan Istimea “NAGA MASS”. Sistem administrasi ini sangat mendukung untuk melakukan perhitungan harga pokok produksi dan menentukan harga jual. Selama ini Usaha Camilan Istimewa “NAGA MASS” melakukan perhitungan seadanya dengan penetapan harga jual berdasarkan harga dari pesaing. Penelitian ini bertujuan untuk membuat model perhitungan harga pokok produksi dan penentuan harga jual produk. Untuk tujuan tersebut, Metode pemecahan masalah yang digunakan adalah metode kualitatif.Berdasarkan hasil analisis data maka diperoleh (1) Perhitungan harga pokok produksi meliputi semua biaya produksi yang diklasifikasikan sebagai biaya bahan baku langsung, biaya tenaga kerja langsung, dan biaya overhead pabrik. (2) Besarnya harga jual yang ditetapkan oleh Usaha Camilan Istimewa “NAGA MASS” terlalu kecil (Rp 16/bungkus) ketika mempertimbangakan laba sebesar 10%. Peneliti memberikan beberapa saran, yaitu (1) Harga jual produk ditentukan sebesar perhitungan yang telah dilakukan dan tidak menetapkan harga jual dibawah harga jual pesaing, (2) penentuan harga jual sebesar Rp 300/bungkus bisa dipertimbangkan lagi dengan mengurangi jumlah berat bersih produk, (3) Membuat sistem administrasi yaitu dengan membuat pencatatan atau pembukuan atas transaksi yang dilakukan, terutama membuat kartu stok baik untuk bahan baku maupun produk jadi
KEADILAN RESTORATIF PADA TAHAP PENUNTUTAN DALAM PERKARA PENYALAHGUNAAN NARKOTIKA
Get PDFNarcotics abuse in Indonesia is currently increasing, referring to the criminal
provisions regulated by the Narcotics Law, a misuser can be sentenced. Through
the Guidelines of the Attorney General of the Republic of Indonesia Number 18 of
2021, especially in handling cases of narcotics abuse, is a reorientation of law
enforcement policies in the implementation of Law Number 35 of 2009 concerning
Narcotics. Through this reorientation of law enforcement policy, the prosecutor as
a case controller based on the dominus litis principle can resolve drug abuse cases
through restorative justice at the prosecution stage. The purpose of this study is to
determine and analyze whether restorative justice at the prosecution stage in
narcotics abuse cases through the Guidelines of the Attorney General of the
Republic of Indonesia Number 18 of 2021 is contrary to the criminal provisions in
Law Number 35 of 2009 concerning Narcotics. This type of research research, the
author uses normative juridical research methods. The result of this study is that
restorative justice at the prosecution stage in narcotics abuse cases does not in
principle conflict with the criminal provisions stipulated in Law Number 35 of 2009
concerning Narcotics, but in practice it is difficult to determine narcotics abusers,
narcotics addicts, and victims of narcotics abuse
ANALISIS PENGURANGAN RISIKO MSD’s PEGAWAI GUDANG MENGGUNAKAN METODE MANUAL HANDLING ASSESSMENT CHARTS TOOL
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The Mediating Role of Monitoring and Collaborative Green Supply Chain in the Relationship between Environmental Drivers and Environmental Performance
Get PDFThe prime objective of the current study is to investigate the impact of the environmental drivers (coercive, normative, mimetic pressures and top management support) and environmental performance. In addition to that the current study has examined the mediating role of monitoring and collaborative green supply chain in the relationship between environmental drivers (coercive, normative, mimetic pressures and top management support) and environmental performance. The aim of this study is to examine the contribution of various factors such as, government regulations, competitors, customers, suppliers, society, banks, and top management, which could pressurize firms to adopt particular green supply chain management (GSCM) approach. Therefore, the objective of this paper is to examine the interrelationships between GSCM approaches, performance, and environmental drivers. SEM-PLS is used to achieve the research objective of the current study. The study which is on Indonesian in author knowledge this is among few pioneering studies exploring the interaction of environmental drivers (coercive, normative, mimetic pressures and top management support) and environmental performance. This study will be helpful for policymakers and researchers in examining the link between environmental drivers (coercive, normative, mimetic pressures and top management support) and environmental performance Indonesian settings
Penguatan Peran Orang yang Dianggap Penting dalam Penerapan Gizi Seimbang pada Remaja di Tohudan Wetan Colomadu: Strengthening the Role of People Who are Considered Important in the Implementation of Balanced Nutrition in Teenagers in Tohudan Wetan Colomadu
No full textAdolescents in Tohudan Wetan have insufficient knowledge about balanced nutrition. Teenagers often do not pay attention to the nutritional intake they consume and like to eat fast food. Teenagers also often follow trends in the type of food they consume. This service aims to provide information to teenagers about healthy food, balanced nutrition, the benefits of consuming balanced nutritious food, and the impact of consuming junk food. This service will be carried out online in 2021. The targets of this service are 15 teenagers and 3 friends who are considered important by the 15 teenagers. This activity was carried out by providing information regarding types of healthy food as well as giving messages to three people who were considered important by teenagers to inform and remind teenagers to continue consuming balanced nutritious food. Through education and strengthening the role of people who are considered important in implementing balanced nutrition, the results showed that there was an increase in teenagers' knowledge regarding balanced nutritional consumption patterns and there were teenagers who succeeded in reducing their consumption of unhealthy foods such as junk food. The importance of support from people who are considered important makes them more committed to changing behavior because the support of friends becomes a reinforcing factor for behavior change
