Claim Missing Document
Check
Articles

Found 12 Documents
Search

Pembentukan Jiwa Entrepreneurship pada Siswa SMKN 1 Kraksaan Probolinggo Melalui Koperasi Krida Siswa Ashari, Muhammad Hasyim; Ridwan, Mohammad Syahid
Welfare : Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2025): Welfare : March 2025
Publisher : Fakultas Ekonomi dan Bisnis Islam, IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/welfare.v3i1.2007

Abstract

The instillation of entrepreneurial spirit in students of SMKN 1 Kraksaan Probolinggo is one of the efforts to equip them with entrepreneurial skills that can be applied in life. This community service activity is carried out through the management of the Krida Siswa Cooperative, aimed at providing practical experience in entrepreneurship, introducing cooperative management, and enhancing students' creativity and independence. The method used is Service Learning, which includes planning, training and mentoring in direct practice of cooperative's operations, as well as monitoring and evaluation. The results of this activity show an increase in students' understanding of entrepreneurial concepts, cooperative management, and decision-making in business. Additionally, this activity has successfully sparked students' interest in entrepreneurship in the future and strengthened the managerial skills of students at SMKN 1 Kraksaan Probolinggo.
Penerapan Standard Costing untuk Analisis Varians Biaya Produksi pada Industri Sigaret Kretek Tangan (SKT) Ashari, Muhammad Hasyim; Wahyudi, Ika Juliana
Manajemen & Bisnis Jurnal Vol 12 No 1 (2026): Vol 12 No 1 2026
Publisher : Magister Manajemen Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/embeji.v12i1.319

Abstract

Abstract. This study aims to analyze the variance of production costs at CV RBA. The research employed a quantitative method with a descriptive approach to evaluate the differences between standard production costs and actual production costs. The findings indicate that the direct labor cost component experienced the most significant variances, both favorable and unfavorable. These variances were influenced by several factors, including increases in minimum wages, holiday allowances, changes in working hours, and fluctuations in worker productivity. The study also found that inaccurate labor cost standards may affect the effectiveness of production cost control and managerial decision-making. Therefore, this study concludes that the company needs to improve its direct labor standard costing system in order to increase the accuracy of production cost calculations and support more effective managerial decisions. Keywords: cost of goods manufactured, cost variance, direct labor cost, standard costing.