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All Journal Jurnal Cakrawala Akademika JURNAL MANAJEMEN DAN AKUNTANSI CAKRAWARTI
Syifa Fauziah
Universitas Bina Sarana Informatika
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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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.
Co-Authors Adzra Ramadhina Amanda Vinata Fajar Dwi Cahyo Hendri Saputra Roy Irawan