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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Value : Journal of Management and Business
Daffa, Muhammad Ammar
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Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Harga Pokok Produksi dengan Metode Full Costing pada UMKM 4K Canteen & Kost Riyanto, Muhamad; Daffa, Muhammad Ammar; Ramadhan, Rama; Rahma, Amelia; Arifin, Qoria Keisyarani
Value : Journal of Management and Business Vol. 8 No. 2 (2024): Value: Journal of Management and Business
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/value.v8i2.11175

Abstract

This research aims to gain an understanding of the calculation of the cost of goods manufactured using the Full Costing method. In addition, this research also looks for differences when calculating the cost of goods produced from 4K Cost & Canteen MSMEs. After the research was conducted, it revealed the details of each cost that had been incurred by 4K Cost & Canteen using the Full Costing method. It was found that there were differences in calculations with these MSMEs. The MSME's cost of goods produced for chicken pieces was IDR 2,802,000, and the cost of goods produced for drinks was IDR 2,625,000. After the research was carried out using the Full Costing calculation method, the cost of goods such as chicken pieces amounted to IDR 3,452,500, and the cost of production of Hoola drinks amounted to IDR 3,168,000, when compared to the calculation using the Full Costing calculation method. from the research that has been done that there are costs that have not previously been calculated by 4K Kost & Canteen during the production period.
Analisis Peranan Manajemen Sumber Daya Manusia Pada Umkm Telekomunikasi Disa Cloud Daffa, Muhammad Ammar; Fadili, Dadan Ahmad
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v10i12.62653

Abstract

This study analyzes how human resource management (HRM) influences business performance and sustainability in a micro, small, and medium enterprise (MSME) operating in the telecommunications sector, namely Disa Cloud, located in Bekasi. The research is motivated by the critical role of effective human resource management in enhancing competitiveness and long-term viability of MSMEs amid rapid technological change in the telecommunications industry. A qualitative research approach was employed using a combination of literature study, in-depth interviews, and direct observation. Primary data were collected through interviews with the owner and employees of Disa Cloud, complemented by on-site observations to gain a comprehensive understanding of HR practices, organizational culture, and operational dynamics. The findings indicate that well-implemented HRM practices—such as clear job division, employee training and skill development, effective communication, and performance evaluation—have a positive impact on employee productivity, service quality, and overall business performance. Moreover, good HR management contributes to employee motivation, adaptability to technological changes, and organizational resilience, which are essential for sustaining growth in the telecommunications sector. However, challenges remain in terms of limited resources and the need for more structured HR planning. This study provides practical insights for MSME owners, particularly in the telecommunications industry, on the importance of strengthening HR management as a strategic asset. The results can serve as a reference for developing more effective and sustainable HRM strategies in similar MSMEs.
Co-Authors Arifin, Qoria Keisyarani Fadili, Dadan Ahmad Rahma, Amelia Ramadhan, Rama Riyanto, Muhamad