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PENGARUH BIAYA OVERHEAD PABRIK TERHADAP HARGA POKOK PRODUKSI PADA CV. TIRTA MEKAR JAYA Luki Sri Anggorowati; alean kistiani; unna ria
EKOBIS Vol 7 No 1 (2019)
Publisher : Universitas Boyolali

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Abstract

Cost accounting can help management to obtain the production costs required in data processing in accordance with accounting theory and principles, so it can also be used to determine the cost of the right production. The purpose of this research is to know the effect of fixed and fixed factory overhead cost to the cost of production in CV Tirta Mekar Jaya, and to compare the cost of production using the application of factory overhead cost using full costing method with the determination of cost of goods manufactured by company. This research is a quantitative descriptive research where the calculation with numbers is estimated more objective because to determine the conclusion that will be obtained with this research. The data obtained in the study are primary data and secondary data. Secondary data is obtained from cost data that is processed and presented by the company and the literature.The results of the research indicate among others: 1) there are some components of overhead costs that have not been taken into account by the CV. Tirta Mekar Jaya ie indirect labor cost in Group fixed factory overhead cost, gallon usage cost, depreciation cost of production equipment, maintenance and maintenance cost of building, machine and production equipment at group overhead cost group is not fixed. 2) BOP contribution on gallon product by 22.93%, 6.49% for bottle products and 9.09% glass products. BOP still has a considerable effect on gallon products but less %. BOP remains sufficiently influential on gallon products but has little effect on bottle products and glass products. 3) The contribution of fixed BOP on gallon, bottle and glass products are 34.34%, 90.84% ​​and 84.06% respectively. BOP is not fixed enough to affect gallon products and greatly affect the bottle and glass products.
PENINGKATAN PEMAHAMAN MASYARAKAT MENGENAI PRODUK HALAL DAN PENGURUSAN SERTIFIKAT HALAL PADA USAHA KECIL MIKRO DI SMK NEGERI 1 TENGARAN LUKI SRI ANGGOROWATI
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 6 No 01 (2024): INTELEKTIVA : JURNAL EKONOMI, SOSIAL DAN HUMANIORA - EDISI JANUARI-APRIL 2024
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

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Abstract

SMK Negeri 1 Tengaran merupakan Sekolah Kejuruan yang berada di wilayah Kabupaten Semarang dengan berbagai jurusan yang salah satu jurusan yang ada adalah jurusan Kuliner. praktek pembelajaran di jurusan Kuliner para siswa jurusan Kuliner menghasilkan beberapa produk bakery dan olahan makanan lainnya yang telah dijual di di Masyarakat umum. Namun berbagai produk olahan yang dihasilkan oleh siswa maupun tenaga pendidik, belum mempunyai sertifikat Halal dan belum mempunyai Nomor Ijin Berusaha. Berdasarkan regulasi pemerintah bahwasanya semua produk makanan yang telah diproduksi usaha perorangan maupun organisasi harus memilik ijin usaha berupa NIB (Nomor Ijin Berusaha) dan wajib memiliki sertifikat Halal. selain berfungsi untuk perlindungan terhadap konsumen dengan pengurusan sertifikat Halal secara tidak langsung telah menaikkan Value produk itu sendiri sehingga pemasaran terhadap produk akan lebih mudah. Sehingga pada kegiatan ini, bertujuan untuk memberikan pemahaman mengenai produk halal dan tata cara pengurusan sertifikat halal pada usaha kecil mikro khususnya di SMK Negeri 1 Tengaran.
PENGARUH GAYA KEPEMIMPINAN, KOMPENSASI, DAN BEBAN KERJA TERHADAP KINERJA KARYAWAN (Studi Kasus Pada Karyawan Mitrho Egg Quail Boyolali) Kistiani Hegy Suryana, Alean; Thaharani, Anisa; Ria Safitri, Unna; Sri Anggorowati, Luki
EKOBIS Vol 12 No 1 (2024)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v12i1.1087

Abstract

The research aims to determine the effect of leadership style, compensation, and workload partially and simultaneously on employee performance at Mitrho Egg Quail Boyolali. The population of this study amounted to 56 people. Determination of the sample using saturated sampling, because the existing population is used as a research sample. Data collection techniques were carried out through questionnaires, interviews, and observation. Data analysis techniques used quantitative techniques using validity, reliability, normality, heteroscedasticity, autocorrelation, multicollinearity, multiple linear analysis, t-test, and f-test. Research results: 1) Testing states that leadership style has no effect on employee performance, then Ho is accepted and Ha is rejected, this is evidenced by the sig value of 0.061 > 0.05. 2) The test states that compensation has no effect on employee performance, then Ho is accepted, Ha is rejected, this is evidenced by the sig value of 0.498 > 0.05. 3) Testing states that workload has a significant effect on employee performance, then Ho is rejected Ha is accepted, this is evidenced by a sig value of 0.000 <0.05. 4) The test states that leadership style, compensation, and workload simultaneously have a significant effect on employee performance, then Ho is rejected, Ha is accepted, this is evidenced by a sig value of 0.000 <0.05.
ANALISIS PENGARUH IKLAN, VARIAN DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN ROTI BROWNIES PADA TOKO AMANDA BROWNIES DI BOYOLALI Khumairoh, Sindy; Rahayu, Listyowati Puji; Safitri, Unna Ria; Hegy Suryana, Alean Kistiani; Sri Anggorowati, Luki
EKOBIS Vol 12 No 1 (2024)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v12i1.1155

Abstract

This study aims to determine whether Instagram social media ads, product variants and service quality affect purchasing decisions at Amanda Brownies Boyolali branch. The population in this study was consumers who were Amanda Brownies Boyolali branch. Data collection techniques through the distribution of questionnaires with a sample of 97 respondents. The research method used is quantitative method. Testing of data instruments is carried out with validity tests and reality tests, for data analysis used normality tests, multicollinearity tests, heterokedasticity tests, and hypothesis tests to find out whether the variables have a significant relationship. The results of the study partially show that the advertising variable with the value of sig. 0.822 > 0.05 which means insignificant. While the variable product variant with sig value. 0.071 > 0.05 which means insignificant and quality of service with S value. 0.000 < 0.05 which means significant. The results of the study with the calculation of the F-test obtained the sig value. (0.000) < 0.05 which means that advertising variables, product variants and service quality simultaneously influence purchasing decision variables. Based on the calculation of the Adjusted Rsquare value, it shows that advertising variables, product variants and service quality together are able to explain service decision variables with a value of 0.504 or 50.4%.
Understanding the purchasing intentions of Korean skincare products among university students in Indonesia Santoso, Adi; Yuliarta, Refina Dwi; Safitri, Unna Ria; Anggorowati, Luki Sri; Rahayu, Listyowati Puji
Jurnal Ekonomi dan Bisnis Vol. 27 No. 2 (2024)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v27i2.11605

Abstract

This study investigates the factors influencing the purchase intention and consumer purchase decisions of Korean skin care products. Three factors, namely the Korean wave, social media, and reference groups, were included in this study. The number of samples used was 300 students with certain criteria using a purposive sampling technique. Data were analyzed using the PLS-SEM method using Smart PLS 3.0 software. The results showed that the Korean wave, social media, and reference groups significantly and positively affected consumer purchase intention. Furthermore, this study also found a significant and positive influence between social media and purchasing decisions. Meanwhile, the Korean wave and reference group variables do not significantly impact purchasing decisions. In addition, buying interest influences consumer purchasing decisions. The conclusion of this study proves that Korean wave social media and reference groups affect consumer purchase intention behavior. Social media influences consumer purchasing decisions, while the Korean wave and reference groups affect purchasing decisions. Furthermore, the study results show that purchase intention can mediate the relationship between the Korean wave, social media, and reference groups on purchasing decisions.
EXPLORING THE IMPACT OF PAYLATER PAYMENTS ON CONSUMER BEHAVIOR AND PUBLIC FINANCIAL MANAGEMENT: A SYSTEMATIC LITERATURE REVIEW Anggorowati, Luki Sri
Dinamika: Jurnal Manajemen Sosial Ekonomi Vol. 5 No. 1 (2025): DINAMIKA : Jurnal Manajemen Sosial Ekonomi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/qq1ztp52

Abstract

The development of financial technology has driven the emergence of various innovations in payment systems, one of which is the paylater service or "buy now, pay later." This service has been widely adopted by marketplace platforms to enhance consumer convenience. This literature review aims to analyze the impact of paylater services on the increase in consumerist behavior among marketplace users. The method used in this study is a Systematic Literature Review (SLR) of journal papers published from 2022 to 2025. Based on the review of various studies, it was found that easy access, quick approval processes, and minimal psychological barriers in making purchases contribute to increased frequency and transaction value among consumers. This review concludes that paylater services tend to encourage consumerist behavior, particularly among the younger generation who actively use digital platforms. The study recommends the need for digital financial literacy so that users can make wiser use of these services.
ANALISIS PENGARUH VARIAN PRODUK, KUALITAS PRODUK DAN LOKASI TERHADAP VOLUME PENJUALAN DI BRIGHT TERAS BOYOLALI DI BOYOLALI Pamungkas, Agus Tri; Rahayu, Listyowati Puji; Ria Safitri, Unna; Kistiani Heggy Suryana, Alean; Sri Anggorowati, Luki
EKOBIS Vol 13 No 1 (2025): Jurnal EKOBIS
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v13i1.1117

Abstract

Analyzing the effect analysis of product variants, product quality and location on sales volume at the Bright Store Teras Boyolali is a goal in this study. random sampling technique which is the basis for determining the population. The technique used in data collection is the distribution of questionnaires or questionnaires as many as 100 samples. Quantitative method is the method used in this research. Instrument testing is carried out by using the validity test, the reliability of the classical assumption test, the hypothesis test to determine the relationship between variables. Based on the results of this study, it shows the hypothesis t test or partial test of the product variant variable which shows the result that t count 2,983 > t table 1,660 and a significant value of 0.004 <0.05 so that it is stated that H1 is accepted based on the hypothesis assumptions from the partial test and for the product quality variable it is proven by the hypothesis which states that t count 1,825 > t table 1,660 and a significant value of 0.000 <0.05 means that H2 is accepted based on the hypothesis assumptions from the partial test or t test and the location variable from the results of the partial test hypothesis which states t count 1,223 < t table 1,660 and a significant value of 0.224 > 0.05 this proves that location has no significant effect on sales volume
Mewujudkan Kewirausahaan Umkm Melalui Digital Inovatif Dan Pengurusan Izin Halal Guna Meningkatkan Kemandirian Masyarakat Furqon, Ali; Husein, Adnan Muhammad; Kanahara, Alyazafira Audy; Pratiwi, Ananda Hana; Anggorowati, Luki Sri
Journal Of Human And Education (JAHE) Vol. 4 No. 6 (2024): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i6.1929

Abstract

Kewirausahaan sangat penting untuk mendorong pertumbuhan ekonomi dan mengurangi pengangguran. Tingkat kewirausahaan di Indonesia masih rendah, yaitu 3,47% dari populasi. Untuk itu, pengembangan UMKM sangat penting. Namun, banyak usaha kecil dan menengah menghadapi tantangan terkait perizinan dan pemasaran. Di Desa Bakulan, Boyolali, kegiatan ini menerapkan program pengabdian masyarakat untuk meningkatkan pengetahuan tentang pengurusan izin usaha, izin halal, dan pemanfaatan digital marketing. Hasil penyelidikan menunjukkan bahwa pelaku UMKM sangat ingin memahami pentingnya menjalankan bisnis secara legal dan menggunakan digital marketing untuk meningkatkan daya saing mereka. Para pelaku UMKM dapat memperoleh Nomor Izin Berusaha (NIB) dengan cepat, meskipun beberapa izin halal akan diproses tahun berikutnya. Diharapkan bahwa program ini akan mendorong semangat kewirausahaan dan mendukung pertumbuhan usaha kecil dan menengah (UMKM) di Desa Bakulan.
Pemanfaatan Limbah Sayur Guna Meningkatan Kebersihan Dan Kelestarian Lingkungan Di Kebun Gizi Brokoli Kecamatan Mojosongo, Boyolali Indrawan, Ilham Dwi; Iskandar, Haris Surya; Hartatik, Hartatik; Ramadhani, Hashifah Nindi; Anggorowati, Luki Sri
Journal Of Human And Education (JAHE) Vol. 4 No. 6 (2024): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i6.1930

Abstract

Indonesia merupakan salah satu dari banyaknya negara yang mengalami masalah gizi yang buruk. Masalah gizi yang buruk ini menjadi perhatian utama yang dihadapi oleh pemerintah Indonesia yaitu berat badan rendah dibandingkan dengan anak seusianya atau Stunting. Stunting adalah kondisi gagal pertumbuhan pada anak (pertumbuhan tubuh dan otak) akibat kekurangan gizi dalam waktu yang lama. Hasil penyelidikan di Dukuh Butuh RT: 001/RW: 006 Desa Mojosongo Boyolali terdapat kebun gizi sebagai sarana untuk pencegahan stunting. Secara sadar para Ibu-ibu PKK RT: 001/RW: 006 Desa Mojosongo mengetahui dan memahami bahayanya stunting. Banyak kegiatan dilakukan seperti pemanenan dan penanaman sayuran. Diharapkan bahwa program ini akan mendorong semangat iu-ibu PKK RT: 001/RW: 006 Desa Mojosongo dapat terpenuhi gizinya dan terhindar dari stunting.
The Role of Human Resource Management in Preparing Organizations for Transformation in The 4.0 Era Wahyudi, Tri Nur; Anggorowati, Luki Sri; Wajdi, M. Farid
Proceedings International Conference on Education Innovation and Social Science 2025: Proceedings International Conference on Education Innovation and Social Science
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

The Industrial Era 4.0 has brought major changes in various aspects of organizations, including how human resource management (HR) plays a role in preparing for digital transformation. This research aims to analyze the role of human resource management in preparing organizations for transformation in the 4.0 era. The type of research is qualitative, using the literature study method. The data sources come from journals and books related to HR management and transformation in the 4.0 era. The data analysis technique uses thematic analysis from the data source. The research results show that the role of HRM is in preparing organizations for transformation in the 4.0 era including as a strategic partner for organizational transformation, developing workforce digital competency, utilizing HR technology for process efficiency, transformational leadership as a driver of change, creating a culture of innovation and collaboration, flexibility in workforce management, managing resistance to change, data-based performance management, increasing engagement and employee satisfaction, and achieving organizational sustainability.