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Journal : Proceeding Applied Business and Engineering Conference

ANALISIS KEUANGAN USAHA KUB RUMAH JAHIT LESTARI DALAM PENYUSUNAN LAPORAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING Nur Anita; Armita Novriana Rambe
ABEC Indonesia Vol. 11 (2023): 11th Applied Business and Engineering Conference
Publisher : Politeknik Negeri Bengkalis

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Abstract

The purpose of this research is to find how to prepare a report on the cost of production at KUB Rumah Jahit Lestari, in addition to how to report the cost of production at KUB Rumah Jahit Lestari if it is prepared using the full costing method. This study is qualitative and employs a quantitative descriptive method. In-depth interviews and observation were used as data collection techniques. The results revealed that the cost of production per unit was not accurate because it did not account for fixed overhead costs. This research can help MSME actors determine the right selling price for business continuity by transferring knowledge about calculating the cost of production per unit.
The Need Analysis of Learning English for Negotiation Skills for the International Business Administration Students of State Polytechnic of Bengkalis Rambe, Armita Novriana; Supriati, Supriati; Astari, Yanisha Dwi
ABEC Indonesia Vol. 12 (2024): 12th Applied Business and Engineering Conference
Publisher : Politeknik Negeri Bengkalis

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Abstract

This study explores the specific needs for learning English negotiation skills among International BusinessAdministration students at the State Polytechnic of Bengkalis. A qualitative descriptive approach was employed,involving a sample of 60 students and 6 lecturers. To gather comprehensive insights, data were collected usingquestionnaires and interviews. The analysis focused on identifying gaps in students’ current English proficiency, thechallenges they face during negotiations, and the effectiveness of the existing curriculum. Results indicated thatstudents often struggle with business-specific vocabulary, fluency, and cultural understanding in negotiation contexts.Both students and lecturers highlighted the importance of integrating more practical and interactive learning methods,such as real-life case studies or project-based learning, role play into the curriculum. Additionally, the study suggestsa greater emphasis on cultural training to enhance students' capabilities in international negotiations. These findingspoint to the need for curriculum adjustments to better equip students with the skills required for successful businessnegotiations in a global environment.