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All Journal Worksheet : Jurnal Akuntansi Journal of Economic, Religious, and Entrepreneurship (JoERE)
Saraswati, Laila Isnaini
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Economics, Econometrics & Finance Social Sciences Other

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ANALISIS PERHITUNGAN BIAYA PRODUKSI BERDASARKAN METODE FULL COSTING PADA NOSA ALUMINIUM Surya Pratiwi, Cindy Afifah; Saraswati, Laila Isnaini; Fitriana, Noor Laila
Worksheet : Jurnal Akuntansi Vol 4, No 1 (2024)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i1.4430

Abstract

This research specifically aims to investigate and analyze the production cost calculation process applied in Nosa Aluminium's manufacturing operations using the full costing method. One of the main issues encountered in this study is that Nosa Aluminium has not adopted the appropriate method in setting the selling prices of its products. In collecting data, this research relies on primary qualitative data obtained through in-depth interviews and direct observation. The applied analysis method is descriptive analysis to describe and analyze the production cost calculation process. The results of this research affirm that the use of the full costing method provides greater accuracy in decision-making, especially in the context of setting selling prices of products. 
The Importance of Human Resource Development and Job Satisfaction at Sekar Bengawan Limited Liability Company Adipramana, Silva; Alfadhilla, Dina Amalia; Saraswati, Laila Isnaini
Journal of Economic, Religious, and Entrepreneurship (JoERE) Vol. 2 No. 2 (2024): JOERE December 2024
Publisher : LPPM STIAB Jinarakkhita Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60046/joere.v2i2.58

Abstract

Human resource development is a key strategy undertaken by companies to improve production output and productivity. In the context of Sekar Bengawan Solo Limited Liability Company, employee job satisfaction is a critical factor in achieving this goal. Job satisfaction can be obtained when the employee feels that what they have contributed to the company is well received. This study aims to understand the relationship between human resource development     and job satisfaction on employee performance in the company. Through a qualitative approach, this study used interviews and observation methods to explore employees' views and identify patterns in the practice of human resource development and job satisfaction at Perusahaan Terbatas Sekar Bengawan Solo. The results show that influences in human resource development, such as training and skills development, directly affect employee job satisfaction. Employee job satisfaction depends not only on financial aspects, but also on recognition, learning, and a supportive work environment. Therefore, continuous efforts are needed to strengthen human resource development programs in this company. With increased job satisfaction, it is expected that employee performance will be optimized, providing a positive impact on the company in achieving production goals and sustainable growth.
Co-Authors Adipramana, Silva Alfadhilla, Dina Amalia Noor Laila Fitriana Surya Pratiwi, Cindy Afifah