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Pengaruh Beban Kerja dan Lingkungan Kerja Terhadap Kinerja Karyawan PT. Osct Indonesia Jakarta Syifa Fauziah; Roy Irawan
Jurnal Cakrawala Akademika Vol. 1 No. 3 (2024): Edisi September-Oktober
Publisher : PT. Pustaka Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70182/JCA.v1i3.35

Abstract

Seiring dengan perubahan globalisasi saat ini dan dalam kondisi masyarakat modern, seringkali kita menemukan masalah yang menghalangi organisasi atau perusahaan untuk mencapai tujuan mereka. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh Beban Kerja dan Lingkungan Kerja terhadap Kinerja Karyawan. Penelitian ini menggunakan pendekatan kuantitatif dengan mengambil kasus pada PT. Osct Indonesia Jakarta. Pada penelitian ini menggunakan 30 responden sebagai populasi dan sampel pada penelitian ini menggunakan teknik sampling jenuh. Pengumpulan data menggunakan kuesioner yang kemudian di analisis menggunakan alat bantu SPSS statistic 26. Dilihat secara parsial variabel Beban Kerja dan Lingkungan Kerja berpengaruh positif dan signifikan terhadap kinerja denganhasil uji t Beban Kerja sebesar 2,077 dan Lingkungan Kerja sebesar 3,872 . Dan dilihat secara bersama-sama (simultan) variabel Beban Kerja dan Lingkungan Kerja berpengaruh terhadap Kinerja Karyawan sebesar 0,674 atau 67,4%  sedangkan sisanya 32,6% variabel yang memberikan pengaruh terhadap Kinerja Karyawan.
Perhitungan Harga Pokok Produksi dengan Metode Full Costing: Penetapan Harga Jual Produk UKM Ayam Bakar Dapoer Syifa: Calculation of Cost of Production with Full Costing Method: Determining the Selling Price of Dapoer Syifa Grilled Chicken SME Products Hendri Saputra; Amanda Vinata; Fajar Dwi Cahyo; Adzra Ramadhina; Syifa Fauziah
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 2 (2026): Juli 2026 - September 2026
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i2.45

Abstract

This study aims to analyze the calculation of the cost of goods manufactured (COGM) using the Full Costing method and its impact on the selling price at the Syifa grilled chicken SME. The business faces an issue where its production cost calculation fails to incorporate all cost components, potentially leading to an inaccurate selling price. The study employs a descriptive quantitative method with a case study approach. Data were gathered through interviews with the business owner, observation of the production process, and documentation of production costs. The results indicate that the COGM calculated using the company's existing method was Rp 2,275,500 for 100 portions, resulting in a selling price of Rp 22,755 per portion. In contrast, the calculation using the Full Costing method yielded a COGM of Rp 3,560,250 and a selling price of Rp 35,600 per portion. This discrepancy arose because the company's method did not include machinery and equipment depreciation costs in the production costs. Implementing the Full Costing method provides more accurate cost information, thereby assisting the business owner in setting a more appropriate selling price and enhancing the effectiveness of profit management.
Perputaran Modal Kerja dan Perputaran Kas terhadap Margin Laba Bersih Pada Sektor Energi yang Terdaftar pada BEI 2021-2024 Syifa Fauziah; Rani Kurniasari; Teni Agustina
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 5 No. 3 (2025): November: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v5i3.7987

Abstract

Listed on the Indonesia Stock Exchange (IDX), the energy sector is a key driver of national economic development as it drives strategies to support domestic energy needs and industrial growth. However, this sector is also highly vulnerable to global energy price fluctuations, changes in government regulations, and imbalances between energy demand and supply, which directly impact companies' operational and financial stability. In these dynamic conditions, efficient internal resource management is key to maintaining and improving company financial performance, particularly through the management of working capital turnover and cash turnover. This study aims to analyze the effect of working capital turnover and cash turnover on net profit margins in energy sector companies listed on the IDX during the 2021–2024 period. The method used in this study is a quantitative approach with secondary data obtained from annual financial reports. The sampling technique used was a purposive sampling method to ensure the samples taken were relevant to the research criteria. The results show that the working capital turnover variable (X1) has no significant effect on net profit margin (Y), while cash turnover (X2) actually shows a significant negative effect on net profit margin. Simultaneously, these two variables significantly influence net profit margin with a coefficient of determination (R²) of 26.6%. This indicates that 26.6% of the variation in net profit margin can be explained by working capital turnover and cash turnover, while the remaining 73.4% is influenced by other factors not analyzed in this study, such as operational efficiency, cost structure, global energy prices, or corporate risk management. This study suggests that suboptimal cash management can negatively impact company profitability, necessitating a more efficient cash management strategy in the energy sector.