Garuda - Garba Rujukan Digital

Analisis Perbandingan Harga Pokok Produksi Produk Makanan pada UMKM Ahyusni Aqiqah & Catering Menggunakan Metode Full Costing, Variable Costing, dan Job Order Costing. Dinda Cahyaning Aulia; Ujang Suherman; Thomas Nadeak
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 5 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i5.11935

The objective of this study is to analyze the differences in the results of Cost of Goods Sold (COGS) calculations using the full costing, variable costing, and job order costing methods, as well as to determine the most efficient method for improving the effectiveness of production cost management. The research method used is a descriptive comparative quantitative study, with the subject being the SME Ahyusni Aqiqah & Catering for the period 2023–2025. Data were collected through observation, interviews, and documentation, then analyzed using the three methods and the results were compared. The research findings indicate that the full costing method yields a higher and relatively stable COGS because it includes all production costs. The variable costing method yields the lowest COGS because it includes only variable costs. Meanwhile, the job order costing method shows fluctuating results due to periods without production, which cause fixed costs to accumulate and be charged to the following period. The conclusion of this study is that the choice of COGS calculation method significantly affects the cost per portion, so it must be aligned with managerial objectives and business characteristics. Consequently, the Job Order Costing method is more suitable for order-based SMEs, full costing is better suited for long-term pricing, and variable costing is appropriate for short-term cost control.

Pengaruh Judi Online dan Lifestyle terhadap Perilaku Keuangan pada Masyarakat di Desa Banyuasih Kabupaten Karawang Rudi Setyono Setyono; Ujang Suherman; Thomas Nadeak
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.9068

The rapid transformation of digital technology has shifted social behavior paradigms, marked by the rise of online gambling phenomena and evolving lifestyles. These changes systematically hold the potential to influence the stability of individual financial behavior in both urban and rural areas. However, the extent to which online gambling and lifestyle determine rural financial behavior remains a discourse requiring in-depth investigation. This study aims to analyze the influence of online gambling and lifestyle on the financial behavior of the community in Banyuasih Village, Karawang Regency. Employing a quantitative approach with a causal method, data were gathered from 94 respondents selected through a simple purposive sampling technique. The research instrument, consisting of Likert-scale questionnaires, was analyzed using multiple linear regression via SPSS software. The results partially reveal that online gambling does not exert a significant influence on the community's financial behavior. Conversely, lifestyle is proven to have a positive and highly significant impact on financial behavior. Nonetheless, simultaneous testing confirms that online gambling and lifestyle collectively contribute significantly to the financial behavior patterns of the Banyuasih Village community. These findings underscore that lifestyle plays a far more dominant role in shaping the financial characteristics of rural communities compared to the impact of online gambling activities.

Pengaruh Gaya Kepemimpinan Dan Lingkungan Kerja Terhadap Loyalitas Karyawan Gen Z Pada M&G Konveksi : Manajemen Sumber Daya Manusia Novita Karomah; Ujang Suherman; Thomas Nadeak
Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Vol. 5 No. 1 (2026): Edisi Mei - Agustus In Progress
Publisher : Utiliti Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar

Penelitian ini dilakukan untuk mengkaji sejauh mana gaya kepemimpinan dan lingkungan kerja terhadap loyalitas karyawan Generasi Z pada M&G Konveksi di Kabupaten Karawang. Pendekatan kuantitatif diterapkan dalam penelitian ini yang berjenis penelitian asosiatif, karena fokusnya adalah menguji hubungan dan pengaruh antarvariabel melalui analisis data numerik dan statistik. Seluruh karyawan Generasi Z yang bekerja di M&G Konveksi dijadikan populasi penelitian ini sebanyak 60 orang, dan semuanya dijadikan sampel melalui teknik total sampling agar temuan penelitian lebih akurat dan mewakili kondisi sebenarnya. Data primer diperoleh dari kuesioner berukuran Likert 4 poin, sementara data sekunder bersumber dari dokumen perusahaan serta literatur terkait. Uji kualitas instrumen dilakukan dengan uji validitas Pearson dan reliabilitas Cronbach’s Alpha, dan data dianalisis melalui regresi linier berganda yang didahului uji asumsi klasik. Temuan penelitian yang ditampilkan bahwasanya gaya kepemimpinan mempunyai pengaruh yang signifikan terhadap loyalitas karyawan Generasi Z, sedangkan lingkungan kerja secara parsial tidak mempunyai pengaruh yang signifikan. Namun demikian, gaya kepemimpinan dan lingkungan kerja secara simultan mempunyai pengaruh yang signifikan terhadap loyalitas karyawan Generasi Z dengan koefisien determinasi yang terlihat bahwasanya sejumlah variasi loyalitas dapat ditunjukkan oleh kombinasi kedua variabel tersebut. Temuan ini menekankan pentingnya peran pimpinan dalam membangun loyalitas karyawan muda, dengan tetap memperhatikan kondisi lingkungan kerja yang mendukung. Implikasi praktis penelitian ini memberikan masukan bagi manajemen M&G Konveksi terhadap perancangan strategi pengelolaan SDM yang lebih efektif untuk mempertahankan karyawan Generasi Z.

Pengaruh Kedisiplinan dan Motivasi Kerja Terhadap Kinerja Karyawan Pada Departemen Facility Care (K2) PT. Angkasa Pura Support Delia Sri Wahyuni; Ujang Suherman; Thomas Nadeak
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 2 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v4i2.1919

Employee performance in airport service support environments faces distinctive challenges due to high discipline requirements and intensive operational pressures, while empirical studies focusing specifically on discipline and motivation within airport support services remain limited. A quantitative approach was employed using a saturated sampling technique involving 60 employees from the Facility Care (K2) Department of PT Angkasa Pura Support. Data were collected through Likert-scale questionnaires and analyzed using multiple linear regression with classical assumption testing. The findings indicate that work discipline has a positive and significant effect on employee performance, while work motivation also contributes significantly. Simultaneously, both variables moderately explain variations in employee performance, highlighting the importance of combining internal motivational factors with adherence to structured work systems in airport service contexts. These results reinforce human resource management theories and provide contextual contributions to high-risk service sectors. Practical implications emphasize the need to strengthen discipline systems through effective supervision and to enhance motivation through reward mechanisms and organizational support in order to achieve sustainable performance improvement.

PENGARUH PELATIHAN DAN PENGEMBANGAN KARIR TERHADAP KINERJA PEGAWAI DI PT BANK BJB KANTOR CABANG KARAWANG Salsabila Sukandar; Ujang Suherman; Thomas Nadeak
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 5 No. 5 (2026)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v5i5.4661

This study seeks to examine the influence of training and career development on employee performance, both individually and simultaneously. A quantitative approach with an associative design was applied, involving all 100 employees of PT Bank BJB Karawang Branch Office as respondents through a saturated sampling technique. Data were gathered using a Likert-scale questionnaire and analyzed using multiple linear regression with SPSS version 26. Prior to hypothesis testing, the instrument was evaluated through validity, reliability, and classical assumption tests to ensure the appropriateness of the regression model. The findings reveal that, partially, training has a positive effect in the moderate category on employee performance. In contrast, career development demonstrates a positive and statistically significant effect on performance. When tested simultaneously, training and career development significantly influence employee performance, contributing 76.5% to its variance. These results suggest that career development plays a more dominant role in enhancing employee performance, while training functions as a complementary supporting factor.

Analisis Perbandingan Harga Pokok Produksi Produk Makanan pada UMKM Ahyusni Aqiqah & Catering Menggunakan Metode Full Costing, Variable Costing, dan Job Order Costing. Dinda Cahyaning Aulia; Ujang Suherman; Thomas Nadeak
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 5 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i5.11935

The objective of this study is to analyze the differences in the results of Cost of Goods Sold (COGS) calculations using the full costing, variable costing, and job order costing methods, as well as to determine the most efficient method for improving the effectiveness of production cost management. The research method used is a descriptive comparative quantitative study, with the subject being the SME Ahyusni Aqiqah & Catering for the period 2023–2025. Data were collected through observation, interviews, and documentation, then analyzed using the three methods and the results were compared. The research findings indicate that the full costing method yields a higher and relatively stable COGS because it includes all production costs. The variable costing method yields the lowest COGS because it includes only variable costs. Meanwhile, the job order costing method shows fluctuating results due to periods without production, which cause fixed costs to accumulate and be charged to the following period. The conclusion of this study is that the choice of COGS calculation method significantly affects the cost per portion, so it must be aligned with managerial objectives and business characteristics. Consequently, the Job Order Costing method is more suitable for order-based SMEs, full costing is better suited for long-term pricing, and variable costing is appropriate for short-term cost control.

ANALISIS PENGAMBILAN KEPUTUSAN DALAM KENDALA UMKM RULI COFFEE Hajjar Mei Wila Putri; Intan Sari Rachmawati; Karli Ramdani; Zanuba Firda Farihah; Ujang Suherman
Journal of Golden Generation Economic Vol. 1 No. 2 (2025): Desember 2025 : Journal of Golden Generation Economic
Publisher : PT. Lembaga Penerbit Penelitian Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65244/jggeconomic.v1i2.224

Usaha Mikro, Kecil, dan Menengah (UMKM) sering menghadapi berbagai kendala operasional, salah satunya adalah rendahnya tingkat kunjungan pelanggan yang berdampak pada penurunan penjualan. Penelitian ini bertujuan untuk menganalisis pengambilan keputusan pelaku UMKM dalam menghadapi kondisi usaha yang kurang ramai. Studi ini dilakukan pada Ruli Coffee Artisan, sebuah usaha kedai kopi yang mengalami penurunan jumlah pelanggan pada periode observasi. Metode penelitian yang digunakan adalah pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui observasi lapangan, wawancara dengan pemilik usaha, dan dokumentasi kegiatan kunjungan industri. Hasil penelitian menunjukkan bahwa kondisi usaha yang kurang ramai memengaruhi pengambilan keputusan dalam pengelolaan produksi, tenaga kerja, modal, bahan baku, dan pemasaran. Keputusan yang diambil bersifat adaptif dan berorientasi pada efisiensi sumber daya untuk menjaga keberlangsungan usaha. Temuan penelitian ini menunjukkan bahwa meskipun pengambilan keputusan dilakukan secara sederhana dan berbasis pengalaman, strategi tersebut cukup efektif dalam membantu UMKM bertahan di tengah keterbatasan permintaan pasar.

ANALISIS PENGAMBILAN KEPUTUSAN DALAM KENDALA OPERASIONAL UMKM SAUNG GOKAR (GOYANG KARAWANG) Iin Indriani; Putri Megasari Limbong; Sri Putri Anovia; Hanny Aurora Athalie; Ujang Suherman
Journal of Golden Generation Economic Vol. 1 No. 2 (2025): Desember 2025 : Journal of Golden Generation Economic
Publisher : PT. Lembaga Penerbit Penelitian Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65244/jggeconomic.v1i2.245

Saung Gokar merupakan usaha mikro sektor kuliner di Karawang yang menghadapi berbagai kendala operasional, meliputi keterbatasan tenaga kerja, penyesuaian modal, pengelolaan bahan baku, dan strategi pemasaran. Penelitian ini bertujuan menganalisis proses pengambilan keputusan pemilik dalam menghadapi kendala tersebut serta implikasinya terhadap keberlanjutan usaha. Penelitian menggunakan pendekatan kualitatif melalui wawancara, observasi, dan dokumentasi dengan analisis tematik. Hasil penelitian menunjukkan bahwa pengambilan keputusan dilakukan secara adaptif dan responsif berdasarkan pengalaman pemilik dan kondisi operasional harian. Keputusan tersebut berperan dalam menjaga stabilitas usaha, meskipun masih diperlukan penguatan pemasaran digital dan pencatatan keuangan. Penelitian ini diharapkan memberikan kontribusi praktis bagi UMKM kuliner dalam mengoptimalkan pengambilan keputusan guna meningkatkan keberlanjutan usaha.

Title

Found 28 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 28 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 28 Documents
Search