Claim Missing Document
Check
Articles

Found 2 Documents
Search

ANALISIS ALOKASI BIAYA BERSAMA UNTUK MENENTUKAN HARGA POKOK PRODUKSI PADA UD. VANELA Farahdiba, Farahdiba; Mogi, Grace B.; Walandow, Stanly Kho
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 1 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.1.25223.2014

Abstract

Joint cost is the cost that processing together at the same time as the cost of direct labor and factory overhead costs to produce multiple product. To determining of joint cost need to calculation the cost of production, that purpose was to calculate and determining supply of external report, the aim of this research is to doing analysis the allocation of joint cost in determining cost of production on Vanela. The method of this research is relative sales value method. The final conclution is that the joint cost allocation is based on a comparison table that difference in cost allocation is different because Vanela take into account the overall cost of the product to the product so the cost should be allocated costs of each product are not allocated according to the calculation of cost allocation, and for the calculation of joint cost is according with the allocation of costs that should be. If using the relative sales value method the cost of allocation becomes more obvious as it should be and based on the book.
PENGARUH PEMBERIAN KOMPRES PARUTAN JAHE TERHADAP NYERI PUNGGUNG BAWAH PADA IBU HAMIL TRIMESTER III Imelda, Imelda; Suryani, Suryani; Farahdiba, Farahdiba
JURNAL ILMIAH OBSGIN : Jurnal Ilmiah Ilmu Kebidanan & Kandungan P-ISSN : 1979-3340 e-ISSN : 2685-7987 Vol 15 No 4 (2023): DESEMBER
Publisher : NHM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36089/job.v15i4.1698

Abstract

Low back pain is a history of back pain that occurs so often in pregnancy that it is described as one of the minor disorders in pregnancy. Symptoms of pain usually occur between 4-7 months of pregnancy and the pain is usually felt in the lower back, sometimes spreading to the buttocks and thighs, and sometimes down to the legs (Herawati, 2017) Ginger compress is a non-pharmacological technique that can be applied to reduce pain in certain areas to meet the need for comfort and reduce or prevent muscle spasms. This study aims to see the effect of giving grated ginger compresses on lower back pain in third trimester pregnant women in the Jambi Kecil Community Health Center Working Area. The research method used a quasi-experiment and a pre-test and post-test one-group design to compare the results of interventions before and after giving grated ginger compresses to pregnant women in the third trimester who experienced lower back pain. The population in this study was 36 pregnant women in the third trimester in the working area of ​​the Jambi Kecil Community Health Center, and the total sample of pregnant women who experienced lower back pain was carried out in June 2023. Results of measuring lower back pain in third trimester pregnant women before applying compresses grated ginger in the Jambi Kecil Community Health Center Work Area in 2023, 30.6% experienced moderate pain and 39.4% experienced severe pain and after giving the grated ginger compress, 47.2% experienced mild pain and 52.8% experienced moderate pain. The conclusion of the research is that there is an effect of giving grated ginger compresses on reducing lower back pain in pregnant women in the third trimester in the Jambi Kecil Community Health Center working area.