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All Journal JIEM (Journal of Islamic Education Management) Majalah Ilmiah Warta Dharmawangsa VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis JaManKu : Jurnal Manajemen dan Kewirausahaan Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) JER Jurnal Ekonomi Bisnis Digital Economics and Digital Business Review
T. Lyza Tahura
Universitas Harapan Medan
Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Penerapan Perhitungan Harga Pokok Produksi Menggunakan Metode Full Costing Dalam Menentukkan Harga Jual Pada Usaha Jasa Nayla Tailor NurAin Radjak Kadir; T. Lyza Tahura
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.2048

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis penerapan perhitungan harga pokok produksi (HPP) menggunakan metode full costing dalam menentukan harga jual pada usaha jasa Nayla Tailor. Dalam dunia usaha, khususnya bidang jasa konveksi dan tailor, penentuan harga jual yang tepat sangat bergantung pada ketepatan perhitungan biaya produksi. Kesalahan dalam perhitungan harga pokok produksi dapat menyebabkan harga jual yang terlalu tinggi atau terlalu rendah, sehingga dapat mempengaruhi daya saing dan laba perusahaan. Oleh karena itu, metode full costing digunakan sebagai pendekatan untuk menghitung seluruh unsur biaya yang terlibat dalam proses produksi secara komprehensif. Hasil penelitian menunjukkan bahwa penerepana metode full costing memberikan hasil perhitungan harga pokok produksi yang lebih akurat karena mencakup seluruh komponen biaya, baik tetap maupun variabel. Diperoleh kesimpulan bahwa perhitungan ini memberikan gambaran bahwa metode full costing dapat digunakan sebagai dasar yang rasional dalam menentukan harga jual, karena dapat mencerminkan biaya produksi yang sebenarnya dan memberikan margin keuntungan yang wajar
Pengaruh Persaingan Kerja terhadap Produktivitas Kerja dengan Kepuasan Kerja sebagai Variabel Intervening pada PDAM Tirtanadi Limau Manis Rosa Arta Clarissa; T. Lyza Tahura
Economics and Digital Business Review Vol. 7 No. 1 (2025)
Publisher : Yayasan Vifada Cendikia Indonesia

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Abstract

This research was conducted at PDAM Tirtanadi Limau Mas, a regional government-owned company engaged in providing clean water for community needs. The purpose of the study is to determine the effect of work competition on employee productivity in carrying out tasks, which is mediated by job satisfaction. The population in this study consists of employees working at the company, totaling 129 people, and the research sample was taken using a census, resulting in a sample size of 129 respondents. The data sources used were primary data, and the data collection technique employed was a survey, specifically a questionnaire. The data analysis techniques used include classical assumption testing, hypothesis testing, and path analysis. Based on the results of the research conducted, it shows that work competition partially affects job satisfaction and employee work productivity, while job satisfaction significantly affects employee work productivity. Simultaneously, work competition and job satisfaction significantly affect employee work productivity. Job satisfaction mediates the influence of work competition on employee work productivity. There is a moderate correlation between work competition and job satisfaction with employee work productivity at PDAM Tirtanadi in carrying out tasks. Employee work productivity can be explained by work competition and employee job satisfaction by 34.7%, while the remaining 65.3% can be explained by other variables not studied.
Co-Authors Ahmad Ardhani Lubis Amri Anshah Bambang Irawan Hafriz Rifki Hafas Harnisa, Yuli indah rizky aryanti Jamaluddin Jamaluddin Melkyory Andronicus Muhammad Areka Taruna Nadila Syaztika Dilla NurAin Radjak Kadir Riecita Chailla Thania Rosa Arta Clarissa Sarah Imelda Sunaryo, Sunaryo Teguh Setiawan