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The Effect of Training and Decent Work on Employee Performance with Motivation as Mediation at PTPN IV KSO Reg. II Kebun Tanjung Garbus Anum, Putri Latifah; Shafira, Shalsabilla; Fitriyanti, Mira; Dalimunthe, Ritha F.
West Science Business and Management Vol. 2 No. 04 (2024): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v2i04.1391

Abstract

This study aims to examine the effect of training and decent work on employee performance with motivation as a mediating variable at PTPN IV KSO Reg. II Tanjung Garbus Gardens. This research is included in quantitative research, the population is employees of PTPN IV KSO Reg. II Kebun Tanjung Garbus totaling 341 employees and the method of determining the sample using non probability sampling, namely permanent employees at PTPN IV KSO Reg. II Kebun Tanjung Garbus which is determined using the slovin formula, so the sample amounted to 184 employees. The data analysis method used SEM PLS and the data collection method used a questionnaire. The results of this study found that training has no effect on employee performance, decent work has a positive and significant effect on employee performance, training has a positive and significant effect on motivation, decent work has a positive and significant effect on motivation, motivation has a positive and significant effect on employee performance, training has a positive and significant effect on employee performance through motivation and decent work has a positive and significant effect on employee performance through motivation.
Pendampingan Penentuan Harga Pokok Produksi (HPP) dan Harga Jual Pada UMKM Kecamatan Medan Amplas Shafira, Shalsabilla; Maulidina, Maulidina; Udhaty, Kartika Dinda; Tricahyanti Siregar, Putri Khalijah; Miransyah, Iqbal Agustia; Tambunan, Yohara G.M.
Jurnal Pengabdian West Science Vol 3 No 12 (2024): Jurnal Pengabdian West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jpws.v3i12.1746

Abstract

Program pendampingan penentuan Harga Pokok Produksi (HPP) dan harga jual bagi UMKM di Kecamatan Medan Amplas bertujuan untuk meningkatkan pemahaman pelaku usaha tentang penghitungan biaya produksi secara akurat. Kegiatan ini dilaksanakan melalui tahapan survei, pemaparan materi, praktik perhitungan HPP, dan diskusi untuk mengidentifikasi kendala utama yang dihadapi. Metode full costing diterapkan, mencakup biaya bahan baku, tenaga kerja langsung, dan overhead, termasuk biaya listrik, air, serta sewa tempat. Hasil pelatihan menunjukkan bahwa mayoritas peserta masih mengalami kesulitan dalam mencatat biaya overhead secara rinci, yang sering kali terabaikan dalam perhitungan HPP. Hal ini berdampak pada ketidaktepatan dalam penetapan harga jual yang kompetitif. Pendampingan memberikan dampak positif, seperti peningkatan keterampilan manajemen keuangan, kemampuan mencatat komponen biaya produksi dengan baik, serta pemahaman tentang strategi penetapan harga yang sesuai dengan daya beli konsumen dan kondisi pasar. Dengan implementasi optimal, UMKM diharapkan mampu meningkatkan daya saing, profitabilitas, dan keberlanjutan usaha mereka di pasar yang semakin kompetitif.