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All Journal Jurnal Serambi Engineering EKONOMIKA45
Salman Al Faridzi
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Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Engineering Environmental Science

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Pengukuran Waktu Baku untuk Menentukan Produktivitas Karyawan dengan Menggunakan Metode Jam Henti (Studi Kasus CV. Mulia Tata Sejahtera) Salman Al Faridzi; Kusnadi Kusnadi; Hamdani Hamdani
Jurnal Serambi Engineering Vol 7, No 1 (2022): Januari 2022
Publisher : Fakultas Teknik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/jse.v7i1.3832

Abstract

A company definitely wants maximum profit in its business. High productivity is needed from employees who work in order to get maximum profit. But lately CV. Mulia Tata Sejahtera in meeting the needs of its consumers sometimes experiences delays from the predetermined schedule due to the large number of orders received, it is necessary to calculate the standard time with the downtime method for one of the products, namely the CPM knife. The purpose of this research is to identify working hours and effective working hours so that companies can increase their productivity and determine their daily production. The results of the research carried out obtained that the total standard time in making CPM Knives products was 70.86 minutes and employee productivity in making CPM Knives products was that a worker could complete 6.7 units of CPM Knives in 8 hours/day. Based on the calculation of the standard time it was decided to be 6 units/day so that there was a reduction in working hours for 49.79 minutes from 8 hours/day to 7 hours 10.21 minutes/day.
Menganalisis Biaya Produksi Full Costing Dan Variable Cost Terhadap Metode Biaya Pada Hasil Penjualan Pada Toko Kopi Miyami di Cikarang Purwanti Purwanti; Alfia Yunita Indriyani; Cania Masrifa Hadis; Suci Rahmanda Putri; Salman Al Faridzi; Dimas Pratama Yuda; Hafidz Fachri Akbar; Rensisca Vivi Andari; Amelia Dwi Ananda Kontesa; Salsabila Putri Luthfiasari; Rendy Juniardi
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.4433

Abstract

This research aims to analyze the influence of full costing and variable costing production methods on the sales results of coffee products at the Micro, Small, and Medium Enterprises (MSMEs) Kopi Miyami in Cikarang. The background of this research is based on the increase in domestic coffee consumption and the trend of the 'ngopi' lifestyle which makes coffee shops an integral part of urban social activities. This study adopts a qualitative approach with purposive sampling techniques, resulting in 80 monthly observation data. The research results indicate that both production cost methods, such as full costing and variable costing, significantly influence sales results. Regression coefficients show that the variable costing method has a more dominant influence on increasing sales results compared to the full costing method. Based on these findings, this research suggests that MSMEs in the food and beverage sector, particularly coffee shops, considering the use of variable costing methods in calculating their production costs. This aims to support efficiency, competitive pricing, and optimal sales improvement.
Co-Authors Alfia Yunita Indriyani Amelia Dwi Ananda Kontesa Cania Masrifa Hadis Dimas Pratama Yuda, Dimas Hafidz Fachri Akbar Hamdani . Kusnadi Kusnadi PURWANTI PURWANTI Rendy Juniardi Rensisca Vivi Andari Salsabila Putri Luthfiasari Suci Rahmanda Putri