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Analisis Biaya Produksi menggunakan Metode Full Costing dan Variable Costing pada Perusahaan Makanan Murniati , Murniati; Akira, Givera Gita
Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i2.2142

Abstract

Industri makanan menghadapi tantangan pengendalian biaya produksi akibat fluktuasi harga bahan baku dan tekanan margin, sehingga diperlukan metode perhitungan biaya yang akurat. Penelitian ini bertujuan menganalisis perbedaan biaya produksi menggunakan metode Full Costing dan Variable Costing serta menilai relevansinya bagi pengambilan keputusan manajerial. Penelitian menggunakan pendekatan kuantitatif deskriptif-komparatif dengan data biaya aktual perusahaan makanan. Hasil menunjukkan bahwa Full Costing menghasilkan harga pokok produksi lebih tinggi dibandingkan Variable Costing akibat alokasi biaya overhead tetap. Variable Costing terbukti lebih relevan untuk keputusan jangka pendek, sedangkan Full Costing sesuai untuk pelaporan keuangan. Temuan ini mengimplikasikan pentingnya pemilihan metode costing yang kontekstual dan adaptif terhadap tujuan manajerial perusahaan makanan.
Edukasi Hipertensi dan Intervensi Pemberian Jus Tomat dan Timun bagi Lansia Suryaningsih, Evi; Silvia , Sindi; Pertiwi , Dayang; Nadeak , Della Yunita; Murniati , Murniati
Jurnal Pengabdian Mitra Persada Vol. 2 No. 2 (2026): April
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jpmp.v2i2.529

Abstract

Hypertension is a major public health concern contributing significantly to morbidity and mortality, particularly among the elderly population. Educational activities and the administration of tomato and cucumber juice serve as potential non-pharmacological interventions to support blood pressure reduction. This study aims to analyze the implementation of hypertension counseling and the tomato–cucumber juice intervention among elderly residents in Sumber Sari Village. The method employed included educational sessions through lectures, discussions, and blood pressure measurements before and after the intervention. The results demonstrated a decrease in both systolic and diastolic blood pressure among most participants after consuming the juice. Additionally, the activity improved participants' understanding of hypertension and its prevention. It is concluded that health education combined with simple nutritional interventions such as tomato and cucumber juice is effective as a promotive and preventive approach to hypertension.