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Analisis Penerapan Activity Based Costing Pada Harga Pokok Produksi “Kopi Tempat Kamu Pulang” Prayitno, Keshena Muhammad; Herawan, Rian; Ijudin, Yahya; Nugraha, Pashya Ade; Suprana, Ahmad Jogi; S, Saridawati
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 1, No 11 (2024): June
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11469111

Abstract

This study aims to analyse and compare the determination of cost of goods produced in Micro, Small, and Small Enterprise at Kopi Tempat Kamu Pulang using the Activity Based Costing (ABC) method with traditional method used by the owner of Kopi Tempat Kamu Pulang. Data was obtained through direct interviews with the owner and baristas of Kopi Tempat Kamu Pulang, as well as direct observation of the production process. The analysis method used is descriptive quatitative. The result of the study show that the use of Activity Based Costing method in determining the cost of goods produced produces significant differences compared to the traditional method which only includes raw material costs. The cost of goods produced using the Activity Based Costing method tends to be higher because it includes activities from direct labor costs and activities from factory overhead costs. This causes the selling price obtained to be higher and reduce competitiveness in the market. Therefore, it is recommended that MSME players such as Kopi Tempat Kamu Pulang can re-evaluate the determination of the cost of goods produced to ensure the sustainability and profitability of their business..
The Influence of Work Environment and Motivation on Employee Performance at the Competency Development Center Management of The BPSDM Ministry Of Public Works: PENGARUH LINGKUNGAN KERJA DAN MOTIVASI TERHADAP KINERJA PEGAWAI PUSAT PENGEMBANGAN KOMPETENSI MANAJEMEN BPSDM KEMENTERIAN PEKERJAAN UMUM Suprana, Ahmad Jogi; Suharini
Ekonomipedia: Jurnal Ekonomi Manajemen dan Bisnis Vol. 3 No. 2 (2025): November 2025 (On progress)
Publisher : Green Engineering Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55043/ekonomipedia.v3i2.461

Abstract

Abstract. Employee performance is a crucial factor in determining the success of government institutions in achieving organizational goals. Low performance is often caused by an unfavorable work environment and inadequate work motivation. Therefore, this study aims to examine the effect of work environment and motivation on employee performance at the Center for Management Competency Development, Human Resources Development Agency, Ministry of Public Works. This research employed a quantitative method by distributing questionnaires to 42 respondents. The partial test results indicate that the work environment has a significant effect on employee performance (t-count = 2.834 > t-table = 2.023; sig. 0.007), as does motivation (t-count = 2.344 > t-table = 2.023; sig. 0.024). The simultaneous test using the F-test shows that both independent variables together significantly influence performance (F-count = 17.457 > F-table = 3.238; sig. 0.000). Meanwhile, the R Square value of 0.472 indicates that 47% of employee performance is explained by the independent variables in this study, while the remaining 53% is influenced by other factors not examined. The findings imply that maintaining a conducive work environment and enhancing effective work motivation are key factors in driving overall employee performance improvement. Abstrak Kinerja pegawai merupakan faktor penting dalam menentukan keberhasilan suatu instansi pemerintah dalam mencapai tujuan organisasi. Rendahnya kinerja sering kali disebabkan oleh lingkungan kerja yang kurang kondusif dan motivasi kerja yang memadai. Oleh karena itu, penelitian ini bertujuan untuk mengetahui pengaruh lingkungan kerja dan motivasi terhadap kinerja pegawai Pusat Pengembangan Kompetensi Manajemen Badan Pengembangan Sumber Daya Manusia Kementerian Pekerjaan Umum. Penelitian ini menggunakan metode kuantitatif dengan menyebarkan kuesioner kepada 42 responden. Hasil pengujian secara parsial menunjukan bahwa lingkungan kerja memiliki pengaruh yang signifikan terhadap kinerja pegawai yang dibuktikan dengan nilai (t-hitung = 2,834 > t-tabel = 2,023; sig.0,007), demikian pula dengan motivasi (t-hitung = 2,344 > t-tabel = 2,023; sig.0,024). Uji simultan melalui uji F membuktikan bahwa kedua variabel bebas secara bersama-sama berpengaruh signifikan (F-hitung = 17.457 > F-tabel = 3,238; sig. 0,000). Sementara itu, nilai R Square sebesar 0,472 yang menunjukkan sebesar 47% (setelah dibulatkan) Sementara itu, sisa 53% (setelah dibulatkan) dipengaruhi oleh faktor-faktor lain di luar variabel independen yang diteliti dalam studi ini. Implikasi dari penelitian ini menunjukkan bahwa menjaga lingkungan kerja yang kondusif dan peningkatan motivasi kerja yang efektif dapat menjadi faktor kunci dalam mendorong peningkatan kinerja pegawai secara menyeluruh.