Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Jurnal Manajemen STIE Muhammadiyah Palopo Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang
Alfaina, Nurul
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
PENERAPAN METODE FULL COSTING DALAM MENGHITUNG HARGA POKOK PRODUKSI PADA UMKM DI DESA BONTOSUNGGU, BONTOHARU, KEPULAUAN SELAYAR Saputra, Ari Utomo; Ayu, Ari; Alfaina, Nurul; Bondo, Bondo; Wahyudi, Viki; Apriani, Rini
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.296

Abstract

This study aims to analyze the application of the Full Costing method in calculating the cost of goods manufactured (COGM) among MSMEs in Bontosunggu Village, Bontoharu District, Selayar Islands. Most MSMEs still use simple calculation methods that only include raw materials and direct labor, while indirect costs such as electricity, depreciation, transportation, and rent are often ignored. This condition results in selling prices that do not reflect actual costs, leading to thin profit margins and even potential losses. The research employs a descriptive qualitative approach using in-depth interviews, observations, and document triangulation. Informants consist of MSME actors in the food and craft sectors as well as representatives from related government agencies. Data were analyzed thematically using a contingency theory framework to assess the suitability of the Full Costing method with the characteristics of island-based MSMEs. The findings indicate that MSME actors have limited understanding of cost structure and financial recording, while selling prices are determined based on market trends rather than cost calculations. However, there is strong enthusiasm to learn better accounting and record-keeping systems. The application of Full Costing is considered relevant but needs to be simplified to match MSME capacity. The study concludes that a simplified adaptation of the Full Costing method can improve the accuracy of COGM calculation, profitability, and MSME competitiveness in a sustainable manner.
Peningkatan Organizational Citizenship Behavior for environment melalui Praktik Green Human Resource Management Sukarman, Sukarman; Agustini, Agustini; Alfaina, Nurul
Jurnal Manajemen STIE Muhammadiyah Palopo Vol 11, No 2 (2025): Articles in Press
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurman.v11i2.2621

Abstract

ABSTRAKPenelitian ini bertujuan mengkaji bagaimana praktik green human resources management dapat mendorong organizational citizenship behavior for the environment (OCBE) di sektor perbankan, dengan lokus penelitian pada bank-bank BUMN yang beroperasi di Kabupaten Kepulauan Selayar, yaitu BRI, BNI, Bank Mandiri, dan BTN. Jenis penelitian yang disebut penelitian asosiatif kausal adalah berbasis kuantitatif. Populasi dalam penelitian ini adalah karyawan Bank BUMN Kabupaten Selayar yaitu: Bank Rakyat Indonesia, Bank Negara Indonesia dan Bank Mandiri dimana jumlah anggota populasi tidak diketahui, responden yang ditentukan dengan teknik convenience sampling dengan total responden Adalah 96. Hasil penelitian menemukan bahwa green training, green performance management, dan green employee involvement terbukti berpengaruh positif dan signifikan terhadap organizational citizenship behavior for the environment (OCBE), sedangkan green reward tidak berpengaruh signifikan. Temuan ini mengindikasikan bahwa perilaku sukarela karyawan dalam mendukung keberlanjutan lebih banyak dipengaruhi oleh aspek pembelajaran, sistem manajemen, serta keterlibatan aktif, daripada sekadar insentif atau penghargaan yang diberikan organisasi.Kata Kunci: Green Training; Green Performance Management; Green Employee Involvement; Organizational Citizenship Behavior for The EnvironmentABSTRACTThis study aims to examine how the practice of green human resources management can encourage organizational citizenship behavior for the environment (OCBE) in the banking sector, with a research locus on state-owned banks operating in the Selayar Islands Regency, namely BRI, BNI, and Bank Mandiri. The type of research called causal associative research is quantitative-based. The population in this study is employees of Bank BUMN Selayar Regency, namely: Bank Rakyat Indonesia, Bank Negara Indonesia and Bank Mandiri where the number of population members is unknown, respondents determined by convenience sampling technique with a total of 96 respondents. The results of the study found that green training, green performance management, and green employee involvement were proven to have a positive and significant effect on organizational citizenship behavior for the environment (OCBE), while green rewards did not have a significant effect. These findings indicate that employees' voluntary behavior in supporting sustainability is more influenced by aspects of learning, management systems, and active engagement, rather than just incentives or rewards provided by organizations.Keywords: Green Training; Green Performance Management; Green Employee Involvement; Organizational Citizenship Behavior for The Environment 
Co-Authors Agustini Agustini, Agustini Apriani, Rini Ayu, Ari Bondo, Bondo Saputra, Ari Utomo Sukarman Sukarman Wahyudi, Viki