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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Cakrawala Management Business Journal
Nurwidianto, Nurwidianto
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS HARGA POKOK PRODUKSI VIRGIN COCONUT OIL Budianti, Dira Ayu; Nurwidianto, Nurwidianto; Saptomo, Yulius Heri
Cakrawala Management Business Journal Vol 8 No 1 (2025): Cakrawala Management Business Journal
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Papua.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30862/cm-bj.v8i1.394

Abstract

This study aims to find out the determination of the cost of goods manufactured of virgin coconut oil according to business actors, variable costing method and full costing method and to find out the comparison of determining the cost of goods manufactured of virgin coconut oil. This type of research uses quantitative research with descriptive methods. The research subjects are five business actors and the object of research is how the comparison of determining the cost of goods manufactured of virgin coconut oil. The types of data used are primary data and secondary data. Data collection techniques are observation, interviews and documents. The data analysis method is descriptive comparative. The result showed that the determination of the cost of goods manufactured of virgin coconut oil by business actors has not been detailed and has not covered all the production costs, while the variable costing and full costing methods have covered all production costs. Comparison of the determination of the cost of goods manufactured by business actors with variable costing and full costing resulted in a very large difference while the comparison of variable costing with the full costing resulted in a small difference.
ANALISIS MANAJEMEN LABA USAHA PADA KEDAI KOPI DI KABUPATEN MANOKWARI, PAPUA BARAT Sandi, Juniandini Tiara; Nurwidianto, Nurwidianto; Sudarwadi, Dirarini Sudarwadi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 3 (2025): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i3.2913

Abstract

Introduction: This study aims to see how the financial attitude of coffee shop business owners, as well as how to manage the profits of coffee shop business owners. This type of research uses qualitative research with descriptive explanations. Methods: The method used in the sample is cluster sampling. The population in this study consists of coffee shops; the sample comprises 5 coffee shops. The types of data used are primary data and secondary data. Data collection techniques use observation, interviews, and literature studies.Results: The results of this study show that: (1) The financial attitude possessed by the coffee shop business owner is said to be right, able to plan sound finances, able to separate business money and personal money, set aside money to save, and make a record of money in and out of business. Coffee shop owners can also manage risks effectively and establish businesses using their own capital and borrowed funds. (2) The management of the coffee shop business profits carried out by the owner has made and compiled business profit targets regarding the amount of profit, has made a budget for the costs that will be incurred in the business. The shop owner has determined the selling price by looking at the cost of raw materials and looking at market conditions. Has recorded and routinely checked every business income and expenses, has prepared a plan to open a new branch and renovate the location by making good planning, has prepared solutions to avoid risks that will occur in the future, has succeeded in setting aside the proceeds of savings for capital turnover, and other business needs. Keywords: Financial Attitude, Profit Management, Coffee Shop, West Papua
PENGARUH GAYA KEPEMIMPINAN DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI PADA PUSKESMAS SP IV PRAFI MANOKWARI PAPUA BARAT Syukur, Reza Zainal; Nurlaela, Nurlaela; Nurwidianto, Nurwidianto
Cakrawala Management Business Journal Vol 6 No 2 (2023): Cakrawala Management Business Journal
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Papua.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30862/cm-bj.v6i2.313

Abstract

ABSTRACT This study aims to determine the influence of leadership style and work discipline on employee work productivity both partially and simultaneously. The analytical technique used in this study is quantitative analysis. The sample in this study was 41. The sampling technique used is in the form of non-propability sampling of primary data used in the form of questionnaires. Secondary data are obtained from journals and books related to research. The method used is multiple linear regression analysis using SPSS statistical software. Based on the results of the analysis on the variables of leadership style and work discipline have a partial effect on employee work productivity. The results of the Anova test analysis of the variables of leadership style and work discipline have a simultaneous effect on employee work productivity at the Sp IV Prafi Manokwari Health Center, West Papua. The suggestion of the leader of the Sp IV Health Of centers is to pay more attention to the performance of the bituhanya by monitoring regularly as well as being transparent in giving awards to motivate employees and providing sanctions that make employees not feel degraded.
Co-Authors Budianti, Dira Ayu NURLAELA NURLAELA Sandi, Juniandini Tiara Sudarwadi, Dirarini Sudarwadi Syukur, Reza Zainal Yulius Heri Saptomo Yulius Heri Saptomo