Rika Sylvia
Politeknik Kotabaru, Indonesia

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ANALISIS STRATEGI PENGEMBANGAN OBYEK WISATA AIR TERJUN TUMPANG DUA DI KABUPATEN KOTABARU KALIMANTAN SELATAN Rika Sylvia
Jurnal Ekonomi dan Manajemen Vol 11 No 2 (2017): Jurnal Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Kalimantan Timur

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Abstract

Kotabaru District is one part of South Kalimantan Province, which has an area of 9422.46 km2 (more than ΒΌ Kalimantan) and consists of one large and 110 small islands and coastal Length 825 Km. Where there are 12 natural attractions that exist in Kotabaru district, one of which is Air Terjun Tumpang Dua are located in the village of Sebelimbingan District of North Sea Island. So that the potential of tourism in this area is very potential to be developed to the fullest, because tourism is part of economic activity. The purpose of this study is to analyze the development of appropriate strategies to be applied in tourism in Air Terjun Tumpang Dua of Kotabaru district, where the sampling is done accidental sampling method. Based on the results of alternative research strategies that will be used is to improve the image of tourism products in order to compete with other attractions, improving the cleanliness and maintenance of facilities that already exist, add the facility/ tourist supporting facilities are still lacking, realize the development of tourism by government, improve the environmental quality of the tourist area, and effective promotional activities.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE FULL COSTING DAN VARIABEL COSTING PADA TAHU MAMA KOKOM KOTABARU Rika Sylvia
Jurnal Ekonomi dan Manajemen Vol 12 No 1 (2018): Jurnal Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Kalimantan Timur

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Abstract

Cost of production encompasses all costs and sacrifices that need to be incurred and made to produce the finished product.This study aims to analyze the calculation of cost of production Tahu Mama Kokom Kotabaru by using company method, full costing and variable costing.Based on the calculation done by using the calculation itself (company method), then the cost of production tahu per piece is Rp. 190,42, -. By using the method of full costing cost of goods sold per piece is Rp. 190,78, -. while using the method of variable costing cost of goods sold per piece is Rp. 190,62, - From the three methods known calculations applied Mama Kokom is lower than the method of full costing and variable costing.