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All Journal Journal of Management and Business El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ManBiz: Journal of Management and Business
Dinarova Salsavia Datau
Universitas Negeri Gorontalo
Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Analisis Hasil Perhitungan Harga Pokok Produksi Metode Full Costing Vs Variabel Costing pada UMKM BMS Kota Gorontalo Valentina Monoarfa; Yuliana Lepa; Dinarova Salsavia Datau
ManBiz: Journal of Management and Business Vol 3 No 2 (2024): ManBiz: Journal of Management and Business (In Press)
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/manbiz.v3i2.6631

Abstract

Calculating the cost of production is very important for manufacturing companies considering that one of the benefits of the cost of production is determining the selling price of the product. There are two methods for determining the cost of production, namely the full costing method and the variable costing method. This research aims to determine the calculation of the cost of production of BMS MSMEs using the full costing and variable costing methods. The method in this research is the Quantitative Descriptive method. The data collection technique for this research is by observation/interview. The problem in this research is to compare the calculation of product cost with full costing and variable costing methods. The purpose of this research is to determine the determination of the cost of production based on the method used by the company, namely the full costing and variable costing methods. The results of the research obtained the cost of production using the full costing method of Tapi. 667.77, while with the variable costing method it is Rp. 334.44. The conclusion from this research is that there are differences in determining the cost of products using these two methods.
Analisis Hasil Perhitungan Harga Pokok Produksi Metode Full Costing Vs Variabel Costing pada UMKM BMS Kota Gorontalo Valentina Monoarfa; Yuliana Lepa; Dinarova Salsavia Datau
ManBiz: Journal of Management and Business Vol. 3 No. 2 (2024): ManBiz: Journal of Management and Business
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/manbiz.v3i2.5567

Abstract

Calculating the cost of production is very important for manufacturing companies considering that one of the benefits of the cost of production is determining the selling price of the product. There are two methods for determining the cost of production, namely the full costing method and the variable costing method. This research aims to determine the calculation of the cost of production of BMS MSMEs using the full costing and variable costing methods. The method in this research is the Quantitative Descriptive method. The data collection technique for this research is by observation/interview. The problem in this research is to compare the calculation of product cost with full costing and variable costing methods. The purpose of this research is to determine the determination of the cost of production based on the method used by the company, namely the full costing and variable costing methods. The results of the research obtained the cost of production using the full costing method of Tapi. 667.77, while with the variable costing method it is Rp. 334.44. The conclusion from this research is that there are differences in determining the cost of products using these two methods.
Penerapan Ergonomi di Lingkungan Kerja pada UMKM Zo’ellen Sagela Valentina Monoarfa; Arjan Gubali; Azhari Isima; Natalia; Dinarova Salsavia Datau; Febri Setiyawati; Nur Khairunnisa Ahmad
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): 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.v6i3.6077

Abstract

The application of ergonomics in the work environment of Micro, Small and Medium Enterprises (MSMEs) has an important role in increasing worker productivity, health and comfort. This research focuses on the MSME Zo'Ellen Sagela which produces a typical Gorontalo food, mashed sagela, and aims to examine the application of ergonomics in the production process. The research method used is descriptive qualitative, with data collection through observation and interviews. The research results show that an unergonomic work environment can cause physical complaints such as fatigue and work injuries, as well as reduce productivity. The application of ergonomic principles, such as adjusting work posture, arranging work tools, and efficient layout, can increase comfort and efficiency of the production process. Implementing proper ergonomics not only improves worker welfare, but also provides long-term benefits for business sustainability. Thus, the integration of ergonomics in the MSME work environment is a strategic step in creating a healthy, safe and productive work environment.
Co-Authors Arjan Gubali Azhari Isima Febri Setiyawati Natalia Nur Khairunnisa Ahmad Valentina Monoarfa Yuliana Lepa