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Analisis Perhitungan Harga Pokok Produksi dengan Penerapan Metode Full Costing pada Produk UMKM “Pecel Kak” M. Afrizal Miradji; Aulia Rahmayanti; Erna Nur Yuli Ana; Gresya Puspita Dewi; Indah Fitriana Putri; Meita Ais Vikadanty; Rizka Anggrainy; Yunia Salasa Tri Indah Rahmawati
Jurnal Akuntan Publik Vol. 1 No. 1 (2023): Maret : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i1.822

Abstract

The calculation and recovery of production costs is greatlypinfluenced by the application of the method. As a result, production costs will show the actual value. This research was conducted at MSMEs in Sidoarjo, especially those engaged in pecel seasoning processing. This study aims to analyze the method of determining the cost of goods sold and cost allocation applied by MSMEs in Sidoarjo by calculating production costs according to the full costingrmethod. The type of4data used is qualitativeydata presented in descriptive or description form and quantitativerdata presented in numerical form. The source of data is primarysdata obtained from interviewszconducted with pecel seasoning business managers in Sidoarjo and secondary data derived from literaturepstudies and other publications that support the writing of this research. The results explain that the full costing method is suitable for analyzing production costs because it includes all general costs, fixed costs, and variable costs in the production9process.
Penyuluhan Hukum Tentang Perlindungan Hukum Konsumen Terhadap Iklan Perumahan Dan Pemukiman Di Kelurahan Martubung Hutagalung, Maltus; Dikki Saputra Saragih; Aulia Rahmayanti; Mutia Nilam Absari
Jurnal Abdimas Mutiara Vol. 4 No. 1 (2023): JURNAL ABDIMAS MUTIARA (IN PRESS)
Publisher : Universitas Sari Mutiara Indonesia

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Abstract

Kegiatan pengabdian masyarakat yang dilaksanakan bertujuan untuk memberikan penyuluhan hukum tentang perlindungan hukum konsumen terhadap iklan perumahan dan pemukiman di kelurahan martubung. Permasalahan yang dihadapi adalah dimana para peserta sebagian besar banyaknya permasalahan yang tertera didalam proses penerbitan iklan perumahan dan pemukiman. Hal ini ditandai dengan banyaknya aturan-aturan yang tidak tertulis terjadi kepada para pemilik iklan maupun pengguna iklan yang menerapkan secara salah sehingga mengakibatkan sanksi hukum yang terjadi. Hasil dari kegiatan ini, peserta dapat mengetahui dan memahami perlindungan hukum konsumen terhadap iklan perumahan dan pemukiman yang baik dan benar. Meningkatnya kesadaran hukum dan pemahaman hukum peserta dalam memahami pentingnya perlindungan hukum konsumen terhadap iklan perumahan dan pemukiman yang berada dikelurahan martubung.
Literature Review: Pengembangan Karir Yang Efektif Di Era 4.0 Siti In Meida Yasmin; Muhammad Risky Afandi; Aulia Rahmayanti; Mochammad Isa Anshori
Journal of Management and Creative Business Vol. 2 No. 3 (2024): July : Journal of Management and Creative Business
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jmcbus.v2i3.2647

Abstract

This article was created to find out effective career development in the 4.0 era. Career planning is an important strategy for both individuals and companies. Individuals need to be proactive in planning and managing their careers, while companies need to provide support and facilities for employee career development. This era is marked by increasingly rapid technological developments and can be seen from the fact that society is tied to information technology as a basis for supporting life. This research uses library research or literature review methods. This research uses an in-depth literature review method, where various literature sources relevant to the research topic are collected and analyzed carefully. The results of the analysis and synthesis from various sources will be used to deepen understanding of the research topic and become the main basis for preparing and drawing conclusions for this journal. This research shows that career development, digital skills, and the ability to adapt to digital technology are very important to increase career success and organizations also play a role in improving the skills and abilities of their employees. In the era of Industrial Revolution 4.0, companies need to improve the skills and abilities of their employees to face increasingly fierce competition.