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All Journal Gudang Jurnal Multidisiplin Ilmu Jubiko : Jurnal Perilaku Bisnis Kontemporer
Afra Almani
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Religion Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Public Health Social Sciences Other

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Penentuan Harga Pokok Produksi Menggunakan Metode Full Coosting Pada Ayam Geprek El-ququi Afra Almani; Dewi Muti Sari; Dodi Suryadi
Gudang Jurnal Multidisiplin Ilmu Vol. 2 No. 12 (2024): GJMI - DESEMBER
Publisher : PT. Gudang Pustaka Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/gjmi.v2i12.1207

Abstract

Penelitian ini bertujuan untuk menentukan harga pokok produksi pada usaha Ayam Geprek El-Ququi menggunakan metode full costing. Metode ini mencakup semua biaya produksi, termasuk biaya bahan baku langsung, tenaga kerja langsung, dan overhead pabrik, baik variabel maupun tetap. Penelitian dilakukan dengan wawancara untuk mengumpulkan data terkait biaya produksi. Hasil penelitian menunjukkan bahwa total biaya produksi selama 30 hari adalah Rp. 13.515.000, dengan harga pokok produksi per porsi sebesar Rp. 5.631,25. Dengan menetapkan harga jual sebesar Rp. 10.000 per porsi, usaha ini memperoleh persentase keuntungan sebesar 27,5%. Penelitian ini menyoroti pentingnya metode full costing dalam membantu UMKM menentukan harga jual yang tepat serta meningkatkan efisiensi biaya produksi.
Pengaruh Total Quality Management, Sistem Pengukuran Kinerja, Sistem Pengendalian Internal, dan Penggunaan Teknologi Informasi Terhadap Kinerja Manajerial Studi Pada PT Teluk Luas Padang: Pengaruh Total Quality Management, Sistem Pengukuran Kinerja, Sistem Pengendalian Internal, dan Penggunaan Teknologi Informasi Terhadap Kinerja Manajerial Studi Pada PT Teluk Luas Padang Afra Almani
Jurnal Perilaku Bisnis Kontemporer Vol. 2 No. 2 (2025): Journal of Contemporary Business Behavior
Publisher : Sumatera Scientist

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62769/gr4zm505

Abstract

This research aims to determine the influence of Total Quality Management, Performance Measurement System, Internal Control System, and Use of Information Technology on Managerial Performance at PT Teluk Luas Padang. The method used is Multiple Linear Regression Analysis using SPSS 26. The results obtained from partial hypothesis testing (t-test), Total Quality Management has a positive and significant influence on Managerial Performance. With a significance value (p= 0.000) which is smaller than 0.05, it shows that this variable contributes significantly to Managerial Performance. Meanwhile, the Performance Measurement System shows that it has no effect on Managerial Performance. With a significance value (p = 0.211) which is greater than 0.05, it shows that the influence of this variable on Managerial Performance is not significant. Meanwhile, the Internal Control System has no effect on Managerial Performance, amounting to -0.269 units for every one unit increase. However, the significance value (p = 0.260) which is greater than 0.05 indicates that the influence of this variable on Managerial Performance is not significant. And the use of Information Technology also shows no effect on Managerial Performance. With a significance value (p = 0.432) which is greater than 0.05, it shows that the influence of this variable on Managerial Performance is not significant. Simultaneous results (F-test) of Total Quality Management, Performance Measurement System, Internal Control System and Use of Information Technology simultaneously have a positive effect on Managerial Performance. Based on the F test results, Sig. (p-value): 0.000  
Co-Authors Dewi Muti Sari Dodi Suryadi