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Journal : journal of international conference proceedings

COST OF GOODS MANUFACTURING IMPLEMENTATION WITH JOB ORDER COSTING METHOD AT PT. CITRA SARUNG TANGAN INDONESIA Fitriyani, Lita Yulita; Widyanti, Arum; Prasetio, Januar Eko
Journal of International Conference Proceedings Vol 5, No 5 (2022): 2nd Wimaya International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i5.2025

Abstract

ABSTRACTThis study aims to find empirical evidence related to the calculation of the cost of goods manufacturing to determine the selling price of PT. Citra Sarungtangan Indonesia, especially in orders for military gloves. Quantitative research is used, along with descriptive analysis that concentrates on the application of the calculation of the cost of goods ordered by PT. Citra Sarungtangan Indonesia. In this study describes PT. Citra Sarungtangan Indonesia sets the cost of ordered products on the basis of LOP (Labor, Overhead, and Profit) which is inaccurate because the calculation method does not group overhead costs according to the actual situation. The results showed that there were differences in the calculation of the cost of goods manufacturing between the LOP method and the Job Order Costing method. The results of calculations using the LOP method are known that the company recognizes profits that are too large compared to the Job Order Costing method. This can affect management decisions in the development and plans of the company in the future. PT. Citra Sarungtangan Indonesia should organize an order cost card, a working hour card, as well as in the charging of factory overhead costs, the cost of goods manufacturing is determined first.Keywords: Cost of Goods Manufacturing, Job Order Costing Method, LOP Method, PT. Citra Sarung Tangan Indonesia
Implementation of Circular Economy in Regional Public Service Agencies in Waste Management as a Waste Reduction Strategy in Indonesia Nurmalasari, Putri; Prasetio, Januar Eko; Kusharyanti, Kusharyanti
Journal of International Conference Proceedings Vol 7, No 4 (2024): 2024 Wimaya Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i4.3556

Abstract

This study explores the implementation of the circular economy in waste management at UPTD Pelayanan Persampahan Kota Cimahi, which operates as a Regional Public Service Agency (BLUD) and functions as a quasi-public entity. As a BLUD, UPTD has the flexibility to manage waste processes independently and efficiently, converting waste into Refuse Derived Fuel (RDF), which is then sold to PT Indocement as an alternative fuel in cement production. The research uses a qualitative case study approach, gathering data through in-depth interviews, observations, and documentation to examine the systematic stages of waste processing. Waste collected from various sources, such as offices, hospitals, markets, and residential areas, is processed into RDF. This circular economy cycle enables the cement produced with RDF to be reused by the community, including the original waste-generating consumers. Findings reveal that this model not only reduces environmental impact by diverting waste from landfills but also generates economic value, highlighting the potential for sustainable partnerships between public waste management and private industry. The study suggests that optimizing BLUD’s quasi-public entity status and applying a circular economy model could enhance the effectiveness of responsible, sustainable waste management practices.
Sustainable Governance and Financial Strategies: Empirical Studies on Business, Public Sector, and Enviromental Management Sundari, Jualian; Prasetio, Januar Eko; Kusharyanti, Kusharyanti; Nilmawati, Nilmawati; Ridzal, Nining Asniar; Nirwana, Nirwana; Nurmalasari, Putri; Maryanti, Siti Nur; Hastuti, Sri; Suryaningsum, Sri; Sutoyo, Sutoyo; Rasyid, Syarifuddin; Winata, Widya; Zuhrotun, Zuhrotun
Journal of International Conference Proceedings Vol 9, No 1 (2026): SPECIAL ISSUE BOOK CHAPTER 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v9i1.4530

Abstract

Sustainable Governance and Financial Strategies: Empirical Studies on Business, Public Sector, and Environmental Management presents a timely and insightful collection of studies addressing critical issues at the intersection of governance, finance, and sustainability. The diversity of contributors and topics highlights the dynamic challenges faced by organizations across sectors in an era marked by rapid environmental, economic, and regulatory shifts.This book successfully bridges academic theory and practical implementation, offering valuable perspectives for scholars, policymakers, and practitioners alike. It explores how financial strategies and sustainable governance models can be effectively applied to enhance institutional performance, accountability, and environmental stewardship.As someone who has observed the evolving landscape of financial governance and sustainability practices, I find this volume to be a vital contribution that not only informs but also inspires future research and collaboration.