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All Journal Journal of Innovative and Creativity JMAEKA: Jurnal Manajemen Ekonomi Akuntansi
Rahmah, Fatya
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Analisis Harga Pokok Produksi dan Harga Pokok Penjualan pada Ken Jus and Drink Berbasis Metode Full Costing Putri, Amelia; Sari, Anggun Indah; Rahmah, Fatya; Fadia, Hana’; Lestari, Tri
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 4 (2025): September 2025 - November 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i4.95

Abstract

This article aims to analyze the impact of calculating Production Costs (HPP) and Sales Costs (HPPj) on profit from sales made by Ken Jus and Drink UMKM by applying the full costing method. Many UMKM actors still face difficulties in setting the right selling price due to a lack of comprehensive understanding of production costs. The full costing method is applied in this study to find all cost components, both direct and indirect, that play a role in the production process. This study uses a descriptive quantitative approach by collecting data through direct interviews with business owners and journals as references. The findings of this study indicate that the use of the full costing method provides a clearer picture of the cost structure and can be used as a more accurate basis for determining selling prices and measuring profits from sales. Thus, this method plays a role in making more efficient financial decisions for UMKM.
The Relationship Of Family Support And Elderly Activities In Posyandu With The Quality Of Life Of Elderly In The Working Area Of Pal Tiga Pontianak City Health Center Rahmah, Fatya; Pramana, Yoga; Tafwidhah, Yuyun
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4428

Abstract

Background: The rapidly growing elderly population faces multiple challenges affecting quality of life, including physical, cognitive, social, and mental decline. Family support and participation in Elderly Posyandu (Integrated Health Post) are considered important factors influencing elderly quality of life, yet their specific relationships in Indonesian urban settings remain underexplored. Objective: This study aimed to analyze the relationships between family support, elderly activity levels in Posyandu, and quality of life among elderly individuals in the working area of Puskesmas Pal Tiga, Pontianak City. Method: A correlational study with a cross-sectional design was conducted using a purposive sampling technique. The sample consisted of 84 elderly individuals aged 60 years and above registered at Posyandu Lansia Asoka. Data were collected using validated questionnaires measuring demographic characteristics, family support, and quality of life, along with attendance records. Data analysis employed the Spearman rank correlation test with a significance level set at p < 0.05. Results: Among respondents, 98.8% received good family support, 56% were active Posyandu participants, and 97.6% reported good quality of life. Statistical analysis revealed a significant positive relationship between family support and quality of life (r = 0.703, p = 0.000), but no significant relationship between elderly activity levels in Posyandu and quality of life (r = 0.019, p = 0.866). Conclusion: Family support significantly influences elderly quality of life, while Posyandu attendance frequency alone does not directly correlate with quality of life outcomes, suggesting the need for enhanced service quality and family-centered interventions.
Co-Authors Fadia, Hana’ Putri, Amelia Sari, Anggun Indah Tafwidhah, Yuyun Tri Lestari Yoga Pramana