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All Journal Akuntansi'45 EKONOMIKA45 Al I'tibar Jurnal Pendidikan Islam
Erik Susanto
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Religion Economics, Econometrics & Finance Education Social Sciences Other

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Analisis Perhitungan Harga Pokok Produksi Roti Menggunakan Metode Full Costing: Studi Kasus Perusahaan Jo Bakery di Pringsewu, Lampung pada Tahun 2021 Erik Susanto; Nurdiwansyah Nurdiwansyah
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2794

Abstract

The purpose of this research is to analyze the calculation of the cost of production using the full costing method in 2021 at Jo Bakery Pringsewu, Lampung. With descriptive qualitative as a method of quantitative data analysis as well as the results of interviews and observations obtained from Jo Bakery. This study aims to find out the comparison between the calculation of the cost of production according to Jo Bakery with the calculation using the full costing method which is in accordance with accounting standards and see how much impact it has on selling prices. The results of the calculation using the full costing method show that the cost of production of Jo Bakery is greater because all the complete costs are calculated to be summarized into the right results without any unpaid expenses so that it gives a real time comparison of production costs, this is very useful for management and business continuity.
Analisis Perhitungan Harga Pokok Produksi Roti menggunakan Metode Full Costing: Studi Kasus Perusahaan Jo Bakery di Pringsewu, Lampung pada Tahun 2021 Erik Susanto; Nurdiwansyah Nurdiwansyah
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3338

Abstract

The purpose of this research is to analyze the calculation of the cost of production using the full costing method in 2021 at Jo Bakery Pringsewu, Lampung. With descriptive qualitative as a method of quantitative data analysis as well as the results of interviews and observations obtained from Jo Bakery. This study aims to find out the comparison between the calculation of the cost of production according to Jo Bakery with the calculation using the full costing method which is in accordance with accounting standards and see how much impact it has on selling prices. The results of the calculation using the full costing method show that the cost of production of Jo Bakery is greater because all the complete costs are calculated to be summarized into the right results without any unpaid expenses so that it gives a real time comparison of production costs, this is very useful for management and business continuity.
Upaya Guru PAI Dalam Mengatasi Kesulitan Membaca Al-Qur’An Pada Siswa Kelas X Di SMK Negeri 1 Belitang Madang Raya Erik Susanto; Romdloni; Ahmad Sodikin
JURNAL PENDIDIKAN ISLAM AL I’TIBAR Vol 12 No 1 (2025): Al I'tibar: Jurnal Pendidikan Islam
Publisher : Program Studi Pendidikan Agama Islam Fakultas Agama Islam Universitas Nurul Huda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30599/j9v89506

Abstract

Penelitian ini bertujuan untuk menganalisis upaya guru Pendidikan Agama Islam dalam mengatasi kesulitan membaca Al-Qur’an di SMK Negeri 1 Belitang Madang Raya serta mengidentifikasi faktor pendukung dan penghambatnya. SMK Negeri 1 Belitang Madang Raya memberikan perhatian khusus terhadap masalah ini, dengan berbagai strategi yang diterapkan oleh guru. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode penelitian lapangan. Data diperoleh dari sumber primer dan sekunder melalui observasi, wawancara, serta dokumentasi. Keabsahan data dianalisis melalui reduksi, penyajian, dan verifikasi data. Hasil penelitian menunjukkan bahwa kesulitan utama siswa dalam membaca Al-Qur’an meliputi pengucapan huruf hijaiyah, penguasaan tajwid, panjang pendek bacaan, dan kelancaran membaca. Faktor penyebabnya antara lain kurangnya minat siswa, keterbatasan waktu, serta pengaruh lingkungan dan keluarga. Upaya guru PAI untuk mengatasi kendala ini dinilai optimal, seperti membaca Al-Qur’an sebelum pelajaran, memberikan jam tambahan, menerapkan metode halaqah, serta menggunakan variasi metode pembelajaran agar siswa lebih termotivasi.
Co-Authors Ahmad Sodikin Nurdiwansyah Nurdiwansyah Romdloni