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Penerapan Biaya Kualitas Dalam Meningkatkan Efisiensi Biaya Produksi Pada Catering ABC Rahmi, Mustika; Rosalina, Eka; Rosita, Irda
Akuntansi dan Manajemen Vol. 10 No. 1 (2015): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v10i1.109

Persaingan dalam dunia usaha menuntut perusahaan untuk menghasilkan produk yang berkualitas. Dalam peningkatan kualitas itu sendiri menimbulkan biaya yang disebut biaya kualitas. Adapun tujuan dari penelitian ini adalah untuk mengetahui penerapan biaya kualitas dalam meningkatkan efisiensi biaya produksi pada Perusahaan Catering ABC Padang. Unsur-unsur biaya kualitas pada umumnya ada empat akan tetapi biaya kualitas yang terdapat pada Catering ABC Padang ada tiga unsur biaya kualitas yaitu, biaya pencegahan, biaya penilaian, biaya kegagalan eksternal, sedangkan biaya kegagalan internal tidak terdapat pada perusahaan. Biaya kualitas yang terbesar terjadi pada tahun 2014 sebesar Rp. 383.809.980 atau 3,14% dari total penjualan aktualnya. Dari hasil taksiran yang diperoleh dengan penambahan biaya pada kategori biaya pencegahan, biaya kualitas menurun sebesar Rp. 143.379.480 dibandingkan sebelumnya Rp.383.809.980 atau sebesar 1,13% dari total penjualan aktualnya, yang artinya terjadi penghematan biaya sebesar Rp. 240.430.480. Sehingga dapat disimpulkan dengan menetapkan biaya kualitas dapat meningkatkan efisiensi produksi karena adanya penekanan biaya sAdd Contributorecara keseluruhan.

Financial knowledge, financial attitude, and personality as antecedent of financial management behavior Rahmi, Mustika; Al-Shaghdari, Fahd; Sulistiyani, Tina; Amwa, Fanji
Journal of Management and Business Insight Vol. 1 No. 2 (2023)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jombi.v1i2.588

Purpose: This study looks into the relationship between financial management behavior and financial knowledge, attitude, and personality. Design/Methodology/Approach- The study population included Yogyakarta's Micro, Small, and Medium-Sized Ceramic Crafts Enterprises. Data for this study was collected through purposeful sampling, with 45 respondents forming up the study sample. Analysis processes were performed on this research data using an analysis program called SPSS. Findings-The findings show that personality, financial attitude, and financial knowledge positively influence the financial management behavior of Yogyakarta's Micro, Small, and Medium-Sized Ceramic Crafts Enterprises. Research limitations/implications- To promote the growth of financial management behavior, the ceramic craft industry must maximize its financial knowledge, attitude, and personality. Originality/value-The study of financial management behavior in Micro, Small, and Medium Enterprises, especially ceramic crafts, is still quite limited. In addition, no previous research has discussed financial management behavior by adding personality variables as one of the influencing factors.

INDONESIAN FISHERIES AND SPICES COMMODITIES IN THE UNITED STATES AND THE EUROPEAN UNION: RSCA AND URR ANALYSIS Sukarniati, Lestari; Rahmi, Mustika
Jurnal REP (Riset Ekonomi Pembangunan) Vol. 9 No. 2 (2024): October 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rep.v9i2.2093

Although Indonesia has potential in fisheries and spice commodities, Indonesia also faces challenges where food commodities including fisheries and Indonesian spices often experience rejection, especially from the United States and the European Union. On the other hand, with its potential, Indonesian fisheries and spices products are expected to have comparative advantages that result in improved quality of goods and services so as to provide higher competitiveness in international trade. This study aims to determine how the competitiveness and trade conditions of fishery commodities and spices from Indonesia to the United States and the European Union from 2015-2022. The analytical tools used in this study are Revelaed Symetric Comparative Advantage (RSCA) and Trade Specialization index (ISP) to analyze competitiveness while to analyze the reasons for rejection and its relation to the food quality of these commodities the Unit Rejection Rate (URR) analysis is used. From the research results, it was found that all Indonesian fishery and spice products traded to the United States and the European Union have a comparative advantage both in 2015 and in 2022 because they have an RSCA score above 0. While the URR value of Indonesian fishery and spice commodities to the United States and the European Union has also decreased, which means that the number of rejections is decreasing, and the quality of food quality is increasing.

ONLINE PURCHASE INTENTION MODEL: A NEW BREAKTHROUGH IN MARKETING STRATEGIES Jamal, Fauziyah Nur; Rahmiati, Filda; Solihudin, Ahmad Rizal; Gumelar, Bagus; Rahmi, Mustika; Pangestu, Rangga Alfaro; Wibowo, Indi Deli
Proceeding of the International Conference on Family Business and Entrepreneurship 2024: PROCEEDING OF 8TH INTERNATIONAL CONFERENCE ON FAMILY BUSINESS AND ENTREPRENEURSHIP
Publisher : President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/icfbe.v0i0.5665

Purchase decisions are fundamentally the most important aspect for consumers when making purchases. Consequently, consumers often feel confused and carefully consider many factors during the purchasing process. In this context, Shopee needs several supporting factors that can influence purchase decisions. This study aims to determine the influence of security, ease of use, and online consumer reviews on online purchase decisions on the Shopee application. The sample in this study consists of 90 respondents who are users of the Shopee application in the Special Region of Yogyakarta. The sampling technique used is non-probability sampling with a quantitative approach and uses the SEM-PLS program for data analysis. The results of this study indicate that security has a positive and significant influence on online purchase decisions on the Shopee application. Ease of use has a positive and significant influence on online purchase decisions on the Shopee application. Online consumer reviews do not have a significant influence on online purchase decisions on the Shopee application. It can be used to improve marketing performance as an effective marketing strategy for online shop providers. This research is expected to contribute to the development of knowledge and provide companies with an effective marketing strategy.

Risiko Inhern Terhadap Penilaian Kinerja dengan Kualitas Manajemen Risiko Sebagai Variabel Moderating Koperasi Kota Surakarta Gumelar, Bagus; Solihudin, Ahmad Rizal; Rahmi, Mustika
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 20, No 2 (2024): October
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v20i2.2901

Penelitian ini mengkaji dampak penilaian kinerja melalui manajemen risiko pada badan hukum koperasi di Kota Surakarta. Koperasi, khususnya koperasi simpan pinjam (KSP) atau koperasi simpan pinjam (USP), menjalankan usahanya sebagai lembaga perantara terbatas yaitu menghimpun dana dari anggota dalam bentuk simpanan dan menyalurkannya kembali kepada anggota lain dalam bentuk pinjaman. Pelaksanaan usaha koperasi tidak luput dari potensi resiko yang muncul. Data PPKL Kementerian Koperasi dan UKM RI tahun 2020 dapat disimpulkan bahwa terdapat risiko gagal bayar yang meningkat sebesar 53% atau menempati urutan pertama untuk masalah koperasi. Tujuan dari penelitian ini adalah untuk menjelaskan konsep manajemen risiko koperasi dan dampaknya terhadap kinerja organisasi koperasi di Kota Surakarta, mengkaji hubungan antara penerapan risiko inheren koperasi dan penerapan manajemen risiko tingkat untuk menyarankan mana manajemen sumber daya manusia praktik dapat menghasilkan peningkatan kinerja organisasi yang sehat. Populasi yang digunakan dalam penelitian ini adalah koperasi yang ada di Kota Surakarta tahun 2022 sebanyak 6.98 koperasi dengan teknik convenience sampling sebanyak 40 koperasi yang berbadan hukum. Dengan metode pengambilan kuesioner. Metode analisis yang digunakan adalah analisis regresi dengan variabel moderasi. Hasil Penelitian ini adalah terdapat pengaruh negatif dan signifikan antara risiko yang melekat dengan evaluasi kinerja koperasi, terdapat pengaruh positif dan signifikan antara kualitas penerapan manajemen risiko kredit dengan evaluasi kinerja koperasi dan kualitas penerapan manajemen risiko kredit tidak ada pengaruh yang moderat antara risiko dan penilaian kinerja koperasi.

How Effective is Experiental Learning in Entrepreneurship Education? A Review of The Concept and Its Application Ismanto, Deny; Rini, Poppy Laksita; Jatmiko, Bambang; Gumelar, Bagus; Rahmi, Mustika; Solihudin, Ahmad Rizal
Journal of Vocational Education Studies Vol. 8 No. 2 (2025): Vol 8 No 2
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/joves.v8i2.9457

The challenge of effectively teaching entrepreneurship and fostering students' entrepreneurial skills and business initiation has drawn significant attention. As the solution for this issue, experiential learning system (ELS), a pedagogical strategy in which students learn by doing, becomes more prevalent technique of teaching entrepreneurship. Therefore, this research uses the literature review method to analyze the effectiveness of using ELS in implementing entrepreneurship development programs. This research was carried out by collecting relevant literature sources, analyzing the content of the literature, and compiling the findings in the literature into a comprehensive understanding framework. The systematic literature review approach used in this study can provide identification and construct what further research needs to be done in the future including determining the characteristics of the variables that influence the phenomenon being studied. In conclusion, The findings demonstrate that experiential learning positively impacts the development of entrepreneurial competencies and skills. Nevertheless, while various experiential activities offer distinct advantages for entrepreneurship education, they also pose challenges that need to be addressed. Thus, the recommendations given through this paper are the implementation of Experiential Learning in Entrepreneurship Education could be developed with the interdisciplinary integration (engineering, health, art, and science) practice, implement the usage of technology and AI, and drive the business mission into social entrepreneurship.

IMPLEMENTASI KEBIJAKAN PENANGGULANGAN TUBERKULOSIS DI PUSKESMAS BANGUNTAPAN I Syam, Nur Syarianingsih; Nurfita, Desi; Rahmi, Mustika
PREPOTIF : JURNAL KESEHATAN MASYARAKAT Vol. 8 No. 1 (2024): APRIL 2024
Publisher : Universitas Pahlawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/prepotif.v8i1.25530

Tuberkulosis (TB) merupakan masalah kesehatan masyarakat yang dapat menimbulkan kesakitan, kecacatan, dan kematian yang tinggi. Wilayah kerja Puskesmas Banguntapan 1 merupakan wilayah dengan kasus TB tertinggi di Kabupaten Bantul, Provinsi DIY. Kurangnya jumlah SDM, sarana prasarana dan anggaran menyebabkan terjadinya penurunan angka coverage pada tahun 2022. Untuk meningkatkan jumlah temuan kasus dan meminimalisir terjadinya kasus TB maka diberlakukan berbagai kebijakan. Implementasi kebijakan dapat dinilai dari komunikasi, sumberdaya, disposisi serta struktur birokrasi. Tujuan Penelitian ini adalah melakukan analisa terhadap implementasi kebijakan penanggulangan TB di wilayah kerja Puskesmas Banguntapan 1 Kabupaten Bantul. Penelitian ini menggunakan metode kualitatif dengan pendekatan case study. Data dikumpulkan mulai bulan Oktober – November 2023. Penelitian ini melibatkan 3 informan penelitian yang dipilih dengan menggunakan metode purposive sampling. Instrument penelitian ini adalah panduan wawancara dengan metode indepth interview. Data dianalisa dan diolah menggunakan Metode Miles and Huberman. Hasil penelitian menunjukkan bahwa pada variable komunikasi dan koordinasi antar organisasi baik, penyebaran informasi terkait Tuberkulosis sudah berlangsung baik dari ransmisi, kejelasan dan konsistensi. Pada variabel sumber daya, SDM dan sarana prasarana sudah tersedia sesuai kebijakan penanggulangan TB. Variabel Disposisi, setiap SDM sudah mengetahui tugas dan fungsinya serta berkomitmen dalam penanggulangan TB. Pada variable struktur birokrasi sudah terdapat SOP penanggulangan TB yang didokumentasikan dan telah disosialisasikan. Kesimpulan dari penelitian ini adalah agar Implementasi kebijakan dapat berjalan dengan optimal variabel sumber daya pada komponen anggaran masih perlu pengadaan yang optimal. Selain itu pada komponen struktur birokrasi, Puskesmas Banguntapan I sebaiknya membuat struktur organisasi tim penanggulangan TB agar kerja tim lebif efektif

INDONESIAN FISHERIES AND SPICES COMMODITIES IN THE UNITED STATES AND THE EUROPEAN UNION: RSCA AND URR ANALYSIS Sukarniati, Lestari; Rahmi, Mustika
Jurnal REP (Riset Ekonomi Pembangunan) Vol. 9 No. 2 (2024): October 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rep.v9i2.2093

Although Indonesia has potential in fisheries and spice commodities, Indonesia also faces challenges where food commodities including fisheries and Indonesian spices often experience rejection, especially from the United States and the European Union. On the other hand, with its potential, Indonesian fisheries and spices products are expected to have comparative advantages that result in improved quality of goods and services so as to provide higher competitiveness in international trade. This study aims to determine how the competitiveness and trade conditions of fishery commodities and spices from Indonesia to the United States and the European Union from 2015-2022. The analytical tools used in this study are Revelaed Symetric Comparative Advantage (RSCA) and Trade Specialization index (ISP) to analyze competitiveness while to analyze the reasons for rejection and its relation to the food quality of these commodities the Unit Rejection Rate (URR) analysis is used. From the research results, it was found that all Indonesian fishery and spice products traded to the United States and the European Union have a comparative advantage both in 2015 and in 2022 because they have an RSCA score above 0. While the URR value of Indonesian fishery and spice commodities to the United States and the European Union has also decreased, which means that the number of rejections is decreasing, and the quality of food quality is increasing.

STUDI ANALISA KEMAMPUAN LIGHTNING ARRESTER UNTUK PENGAMAN TRANSFORMATOR PADA GARDU INDUK PIP 150 kV PADANG PARIAMAN Rahmi, Mustika
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4644

Penelitian ini menganalisis kemampuan lightning arrester untuk melindungi transformator pada Gardu Induk PIP 150 kV Padang Pariaman. Latar belakang penelitian adalah kebutuhan sistem penyaluran tenaga listrik yang stabil menghadapi sambaran petir berulang di wilayah garis khatulistiwa. Penelitian bertujuan menentukan efektivitas arrester tipe PH 3170GV132 dalam membatasi tegangan lebih dan menganalisis jarak optimal penempatan terhadap transformator PAUWELS 60 MVA. Jenis penelitian adalah deskriptif kualitatif dengan metode studi analisa menggabungkan literatur, konsultasi ahli, dan survei lapangan. Populasi penelitian mencakup seluruh peralatan proteksi Gardu Induk PIP 150 kV, sedangkan sampel dipilih menggunakan teknik purposive sampling terhadap lightning arrester dan transformator yang diteliti. Instrumen penelitian menggunakan data spesifikasi teknis dari nameplate peralatan dan dokumentasi gardu induk. Analisis data menggunakan perhitungan teknis berdasarkan persamaan impedansi surja, tegangan percik arrester, kecepatan gelombang berjalan, dan jarak maksimum penempatan sesuai standar SPLN 7:1978. Hasil penelitian menunjukkan arrester memberikan margin proteksi 50 persen dengan faktor perlindungan 76,9 persen, jarak optimal 28,5 meter, dan arus pelepasan 2,20 kA sehingga memenuhi standar keamanan. Kesimpulannya, sistem proteksi Gardu Induk PIP 150 kV telah diimplementasikan dengan baik mengikuti prinsip koordinasi isolasi yang optimal.

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