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Journal : Cakrawala Management Business Journal

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.
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.