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Cost of Production to Determine Selling Price in Gowa Jaya Cake Dangkeng, Arianto; Ramli, Muh.; Nurfaisah, Nurfaisah
Invoice : Jurnal Ilmu Akuntansi Vol. 5 No. 1 (2023): Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i1.10527

Abstract

This study aims to determine the selling price of the product using a full costing approach at Gowa Jaya Cake. The type of research used in this research is case study research with qualitative methods. The data used in this study are primary data and secondary data. Processed data is data in the form of records of the cost of production such as raw material costs, labor costs, and factory overhead costs. While the data analysis technique used in this research is the full costing method. The results of the study indicate that the costs incurred in the production of Gowa Jaya Cake bread have a major influence in determining the selling price of the bread itself, such as calculating the cost of production using the full costing method.
PENGARUH KECERDASAN INTELEKTUAL, KEMAMPUAN FISIK DAN KECERDASAN EMOSIONAL TERHADAP KINERJA PEGAWAI SPRIPIM POLDA SULAWESI SELATAN Ramli, Muh; Nurdin, Nurdin; Dangkeng, Arianto; Sudirman, Nengsi; Nurfaisah, Nurfaisah; Rifqiansyah, Rifqiansyah; wijaya, Hasrul
Jurnal Ilmu Manajemen Profitability Vol. 4 No. 1 (2020): FEBRUARI 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v4i1.3049

Abstract

The research aims to: 1) analyze the influence of intellectual intelligence on the performance of the Spripim Polda of South Sulawesi employees; 2) analyzing the influence of physical ability to the performance of officers Spripim Polda South Sulawesi; 3) Analyzing the influence of emotional intelligence on the performance of Spripim Polda South Sulawesi employees; 4) Analyzing the factors which are dominant influence on the performance of officers Spripim Polda South Sulawesi. The population of this research is all employees of the Spripim Polda South Sulawesi, amounting to 81 people with a whole sample or a saturated sample. The results showed that the influence coefficient of intellectual intelligence on employee performance is 0.330 with the value p = 0.012 < 0.05 This suggests that intellectual intelligence has a significant positive effect on employee performance. Influence coefficient of physical ability to employee performance of 0.138 with value p = 0.033 < 0.05. This suggests that physical abilities have a significant positive effect on the employee's performance, the influence coefficient of emotional intelligence Ssterhadap employee performance of 0.584 with a value of P = 0.000 < 0.05. This suggests that emesional intelligence has a significant positive effect on employee performance, and the highest beta value is an emotional intelligence variable with a beta value of 0.532. This indicates that the dominant influential variable affects the employee's performance as a variable of emotional intelligence.
PERAN KOPERASI DALAM PEMBERDAYAAN SUMBER DAYA MANUSIA DALAM MASYARAKAT Nurfaisah, Nurfaisah; Samsuri, Samsuri; Waldi, Waldi
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.282

Abstract

Cooperatives play a strategic role in strengthening the people’s economy while enhancing human resource (HR) quality through a participatory economic approach. This study aims to analyze the role of cooperatives in empowering human resources within society by reviewing relevant previous research. The study employed a descriptive qualitative method with a literature review technique, drawing on seven primary national and international journal sources published between 2021 and 2025. The findings reveal that cooperatives function not only as economic institutions but also as spaces for social learning, solidarity building, and individual capacity development. Through the principle of economic democracy, cooperatives contribute to improving skills, financial literacy, and the values of justice and mutual cooperation. Furthermore, women’s participation in cooperatives has been shown to enhance economic independence and social involvement at the community level. However, challenges remain in governance, digital literacy, and technological adaptation. Therefore, strengthening managerial capacity, encouraging digital innovation, and ensuring supportive government policies are essential to reinforce the cooperative’s role in sustainable human development.