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EVALUASI PENGENDALIAN BIAYA PRODUKSI GUNA MENINGKATKAN EFISIENSI BIAYA PRODUKSI (Studi Pada PT.Ongkowidjojo -Malang) Dina Kartika
Jurnal Administrasi Bisnis Vol 5, No 2 (2013): OKTOBER
Publisher : Fakultas Ilmu Administrasi Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.92 KB)

Abstract

Biaya produksi merupakan suatu komponen yang sangat penting bagi perusahaan sehingga perlu direncanakan dan dikendalikan. Pengendalian yang tepat  diperlukan untuk membantu perusahaan mengetahui penyimpangan yang terjadi antara anggaran biaya produksi  dan realisasi biaya produksi. Penyimpangan tersebut dapat diketahui  melalui perhitungan analisis varian. Penelitian ini bertujuan untuk mengetahui dan mengevaluasi pengendalian biaya produksi yang dilakukan PT. Ongkowidjojo-Malang dalam upaya meningkatkan efisiensi biaya produksi. Jenis penelitian yang digunakan adalah penelitian deskriptif. Hasil  analisis selisih biaya produksi menujukkan bahwa terjadi selisih yang menguntungkan (favourable) maupun selisih tidak menguntungkan (unfavourable). Hasil  Perhitungan Selisih Harga Bahan Baku(SHB) tidak menguntungkan sebesar Rp. 948.226.917,87 dan Selisih Kuantitas Bahan Baku(SKB) menguntungkan sebesar Rp. 137.721.000. Hasil perhitungan Selisih Tarif Upah Langsung(STU)  menguntungkan sebesar Rp.193.630 dan Selisih Efisiensi Upah Langsung (SEUL) menguntungkan sebesar Rp.457.500.Sedangkan, hasil perhitungan selisih biaya overhead pabrik tidak menguntungkan sebesar Rp. 395.232.612,77.Jadi, secara keseluruhan terdapat selisih biaya produksi yang tidak menguntungkan sebesar Rp. 1.205.087.400,64. Adanya selisih yang tidak menguntungkan menujukkan adanya ketidakefisienan dalam pengendalian biaya produksi. Oleh karena itu, dengan penerapan analisis varian diharapkan perusahaan lebih mudah dalam mengevaluasi pengendalian biaya produksi khususnya mengetahui penyebab penyimpangan yang terjadi. ABSTRACT Cost of production is a very important component for companies that need to be planned and controlled. Appropriate controls needed to help companies determine deviations between budget and actual production costs. The deviations can be detected through analysis of variance . This study aims to determine and evaluate the production cost control by PT. Ongkowidjojo-Malang in an effort to improve the efficiency of production costs. This type of research is descriptive research. Results of the analysis showed that the difference in cost of production there are difference favorable  or unfavorable . Calculation results of Raw Materials Price Difference (SHB) is unfavorable for Rp.948,226,917.87. Quantity Difference and Raw Materials (SKB) is favourable  Rp. 137 721 000. Results of Direct Wage Rates (STU) favourable for Rp.193.630 and Efficiency Wages Direct Difference (SEUL) favourable for Rp.457.500.While, the calculation of the difference in unfavorable factory overhead costs of Rp. 395,232,612.77. So, overall there is a difference in cost of production that is  unfavorable for Rp. 1,205,087,400.64. Existence of unfavorable difference shows the inefficiency in controlling production costs. Therefore, the application analysis of variance is expected to be easier to evaluate companies control production costs determine the cause of deviations.   Keywords: production cost,analysis of variance, favourable and unfavourable
Analysis of Factors Associated with the Incidence of Stunting in Toddlers: Factor Analysis of Family Support, Health Worker Support, Insurance Participation, and Income Kartika, Dina; Zoelkarnain, Izaak; Illiandri, Oski; Adhani, Rosihan; Musafaah, Musafaah
Journal La Medihealtico Vol. 5 No. 5 (2024): Journal La Medihealtico
Publisher : Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journallamedihealtico.v5i5.1742

Abstract

Indonesia shows a high stunting rate among middle-income countries, with the World Health Organization reporting in 2020 that 149.2 million children under five worldwide (22%) experienced stunting, and Southeast Asia contributing 30.01%. Indonesia ranks third in Southeast Asia for stunting, with an average rate of 36.4% from 2005 to 2017. In 2023, South Kalimantan reported a stunting prevalence of 24.6%, and the Liang Anggang health facility showed the highest incidence in Banjarbaru City at 20.75%, underscoring a substantial occurrence of short and very short newborns. This study conducts a bibliometric analysis of literature from 2019 to 2024 on stunting risk factors among children under five. Using Google Scholar and the Garuda Portal, relevant articles were collected and analyzed for type, citation count, origin, publisher, and year. Findings underscore several prominent risk factors, including family support, health worker assistance, insurance coverage, and income level. Four articles met the inclusion criteria and were evaluated with the Critical Appraisal Approach, focusing on stunting prevalence in toddlers; of these, two examined family support, three highlighted health worker support, and two investigated insurance's impact on stunting. All articles indicate a strong correlation between household income and stunting prevalence, suggesting low-income families are particularly vulnerable. The study recommends that Puskesmas provide comprehensive education on stunting prevention, especially targeting low-income families.
MENGELOLA SAMPAH PLASTIK DENGAN MENINGKATKAN KESADARAN MASYARAKAT TERHADAP PERILAKU DAUR ULANG Alfakihuddin, Muhammad Lukman Baihaqi; Budi, Azalia Putri; Kartika, Dina; Trijayati, Silvira
Jurnal Inovasi Pendidikan dan Sains Vol 3 No 3 (2022): Desember
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Nahdlatul Wathan Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51673/jips.v3i3.1227

Abstract

Many sea and land animals have died as a result of plastic waste, which has contributed to climate change. Plastic has the characteristic of being hard to decompose and hazardous to burn. There are many efforts being made to reduce the impact of plastic waste on the environment because of this problem. Plastic waste awareness has been raised as part of these efforts. While there is existing research regarding the topic, detailed information regarding plastic waste in Jakarta seems to be lackluster, especially considering the ineffectiveness of the government ban on plastic usage without proper education for the people. This study used a quantitative survey as a form of quantitative research. According to the results of the study, attitudes, behavioral control, moral norms, and intentions are significant factors that influence recycling behavior. This research will benefit the people in Semarang, as they will have a cleaner environment. Also, the reduction of plastic waste would benefit the world's climate and ecosystem, benefiting the Indonesian people and humanity in general.
Dns Server And Web Server Simulation With Debian Operating System On Local Area Network Kartika, Dina; Riska, Riska; Mardiana, Yessi
Jurnal Media Computer Science Vol 2 No 1 (2023): Januari
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmcs.v2i1.3439

Abstract

The web server can be implemented on a local network and accesses the ip address of web server. To make it easier to access the web server, a DNS server can be applied which can translate ip addresses into domain names. This study aims to provide an overview of how to implement a DNS server and web server with the Debian operating system on a local area network, translate ip addresses into domain names, and provide web server services for clients. Where the research method used is NDLC, using the NDLC method the research process can be repeated to get good results. The result of this research is that the web server can be run on the local network by accessing the domain that has been configured on the DNS server, namely dinakartika.com, where in its implementation a response time test has also been carried out with the result that the more users access, the greater the response time. got. for testing the performance of the web server to get results with more and more users accessing the greater the memory usage and for processor usage there is a not too large increase, while for the network to get results with more and more users accessing the web the bandwidth usage will also increase.
Co-Authors Alfakihuddin, Muhammad Lukman Baihaqi Budi, Azalia Putri Mardiana, Yessi Musafaah Musafaah Oski Illiandri Riska Riska Rosihan Adhani, Rosihan Trijayati, Silvira Zoelkarnain, Izaak