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Penentuan Harga Pokok Penjualan Metode Fullcosting dan Harga Jual Lengkuas di Desa Matanair Kabupaten Sumenep 用完全成本法确定苏美内普县马塔奈尔村伽蓝果的销售成本和销售价格
Pub Date : 2024-06-02 DOI: 10.37034/jems.v6i3.61
Samsul Arif Ramadani, Citra Nurhayati
Farmers are generally not free to determine the selling price of their agricultural products, as it is the middlemen who set the purchase price. However, the selling price is a crucial factor in determining the sustainability of farming, especially in the cultivation of galangal in Matanair Village, Sumenep Regency. This research examines the determination of the full costing method for the cost of goods sold (COGS) and the selling price of galangal in Matanair Village, Sumenep Regency. The full costing method is employed to calculate the COGS, incorporating all production costs, both fixed and variable, and also the costs not considered by farmers, such as the labor of the farmers themselves, into the cost price. In calculating the COGS, the researcher analyzes each stage of galangal cultivation, starting from land preparation, planting, maintenance, to harvesting. Through interviews with galangal farmers, production cost data is obtained and calculated using the full costing method. The results of this study indicate that the COGS of galangal according to the full costing method differs from the calculations made by farmers. According to the full costing method, more than 80% is attributed to the harvesting stage. If identified based on cost accounting concepts, more than 90% of the total COGS is attributed to labor costs incurred by farmers. Therefore, this can be a focus for farmers in managing costs, particularly during the harvest season and in terms of labor costs.
农民一般不能自由决定农产品的销售价格,因为收购价格是由中间商确定的。然而,销售价格是决定农业可持续发展的关键因素,尤其是在苏梅尼普县马塔奈村种植高良姜的过程中。本研究探讨了用完全成本计算法确定苏美内普省马塔奈村的销售成本(COGS)和高良姜销售价格的问题。采用完全成本计算法计算销售成本,将所有生产成本(包括固定成本和可变成本)以及农民未考虑的成本(如农民自身的劳动力)纳入成本价格。在计算 COGS 时,研究人员分析了高良姜种植的每个阶段,从整地、种植、养护到收获。通过与高良姜种植农户的访谈,获得了生产成本数据,并采用完全成本计算法进行了计算。研究结果表明,按照完全成本计算法计算出的伽蓝果 COGS 与农民的计算结果存在差异。根据完全成本计算法,80% 以上的成本归因于收获阶段。如果根据成本会计概念来确定,90% 以上的 COGS 总额归因于农民的劳动力成本。因此,这可以成为农民管理成本的重点,尤其是在收获季节和劳动力成本方面。
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引用次数: 0
Hubungan Antara Self Control dengan Smartphone Addiction pada Mahasiswa Jurusan Akuntansi 会计专业学生的自我控制与智能手机成瘾之间的关系
Pub Date : 2024-04-10 DOI: 10.37034/jems.v6i3.55
Ria Okfrima, Tari Mulfika Utama, Frihapma Semita Ade
This study aims to determine the relationship between Self Control and Smartphone Addiction in students majoring in Accounting Class 18 Universitas Putra Indonesia YPTK Padang. The independent variable in this study is Self Control and the dependent variable is Smartphone Addiction. The measuring instrument used in this research is the Self Control scale and the Smartphone Addiction scale. The sampling technique in this study used the Simple Random Sampling technique. The sample in this study was 147 students majoring in Accounting, class 18, Universitas Putra Indonesia YPTK Padang. The validity and reliability test in this study used the Cronbach Alpha technique. The item discriminatory index on the Self Control scale moves from rix = 0.341 to rix = 0.599 with a reliability coefficient of = 0.908. While on the Smartphone Addiction scale, it moves from rix = 0.329 to rix = 0.613 with a reliability coefficient of = 0.909. Based on the results of data analysis, it can be concluded that there is a significant relationship between Self Control and Smartphone Addiction, with a correlation value (r) of -0.394 with a significant level of 0.000 which means the hypothesis is accepted. This shows that there is a significant negative relationship between Self Control and Smartphone Addiction in Accounting students class 18, Universitas Putra Indonesia YPTK Padang.
本研究旨在确定18 Universitas Putra Indonesia YPTK Padang会计专业18班学生的自我控制与智能手机成瘾之间的关系。本研究的自变量是自我控制,因变量是智能手机成瘾。本研究使用的测量工具是自我控制量表和智能手机成瘾量表。本研究使用的抽样技术是简单随机抽样技术。本研究的样本是印度尼西亚博特拉大学巴东分校会计专业 18 班的 147 名学生。本研究采用 Cronbach Alpha 技术进行效度和信度检验。自我控制量表的项目辨别指数从 rix = 0.341 到 rix = 0.599,信度系数为 = 0.908。智能手机成瘾量表的项目辨别指数从 rix = 0.329 变为 rix = 0.613,信度系数 = 0.909。根据数据分析结果,可以得出结论:自我控制与智能手机成瘾之间存在显著关系,相关值(r)为-0.394,显著水平为 0.000,这意味着接受假设。这表明,印尼博特拉大学巴东分校 18 级会计专业学生的自我控制与智能手机上瘾之间存在明显的负相关关系。
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引用次数: 0
Studi Meta-Analisis: Korelasi Antara Proactive Personality dan Job Performance 元分析研究:积极主动性格与工作绩效的关系
Pub Date : 2024-04-01 DOI: 10.37034/jems.v6i3.52
Farras Fajrina Aisyah, Ananta Yudiarso
Additionally, proactive personality is also considered important by most people in improving an individual's work performance. Various types of research on job performance have been conducted, one of which is linked to personality aspects. In the search, some studies have shown inconsistent results between proactive personality and job performance. Therefore, this meta-analysis study aims to investigate the correlation between proactive personality and job performance. Based on data from 9 journals that met the inclusion criteria, the effect size value was found to be 0.216 (95% CI = 0.065 to 0.367), p = 0.005, with an inconsistency value (I2) of 91.23%. Thus, proactive personality towards job performance is classified as having a small effect size.
此外,积极主动的个性也被大多数人认为是提高个人工作绩效的重要因素。人们对工作绩效进行了各种类型的研究,其中一项研究与人格方面有关。在搜索过程中,一些研究显示积极主动型人格与工作绩效之间的结果并不一致。因此,本荟萃分析研究旨在探讨积极主动型人格与工作绩效之间的相关性。根据符合纳入标准的 9 种期刊的数据,发现效应大小值为 0.216(95% CI = 0.065 至 0.367),P = 0.005,不一致值(I2)为 91.23%。因此,主动型人格对工作绩效的影响被归类为小影响。
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引用次数: 0
Hubungan antara Kontrol Diri dengan Perilaku Kerja Kontraproduktif pada Karyawan PT. Kencana Sawit Indonesia 印度尼西亚 PT Kencana Sawit 公司员工的自我控制与反工作行为之间的关系
Pub Date : 2024-02-15 DOI: 10.37034/jems.v6i2.51
Kayadza Vrida Aksrabilla, Ria Okfrima, Irdam, Kata Kunci, K. Abstra, Perilaku Kontrol Diri, Kerja Kontraproduktif, P. karyawan
Self-control and counterproductive work behavior are two things that are interrelated to one's behavior at work. The purpose of this study was to determine whether there is a relationship between self-control and counterproductive work behavior among PT. Kencana Palm Indonesia. The independent variable in this study is self-control and the dependent variable is counterproductive work behavior. Measuring tools used in this study are self-control scale and counterproductive work behavior scale. The sample selection technique in this study uses probability sampling technique. The sample of this study were 73 people from a total population of 107 employees of PT. Kencana Palm Oil Indonesia. Test the validity and reliability in this study using the Alpha Cronbach technique. The results of the validity coefficient on self-control ranged from 0,358 to 0.768 with a reliability coefficient value of 0,911 and on the counterproductive work behavior scale ranged from 0,314 to 0.761 with a reliability coefficient value of 0,890. Based on data analysis, the correlation coefficient between self-control variables and counterproductive work behavior was obtained, namely R=-0,737 with a significance level of P=,000. This shows that there is a negative correlation, which means that the higher the self-control, the lower the level of counterproductive work behavior experienced, conversely, the lower the self-control, the higher the level of counterproductive work behavior experienced by employees of PT. Kencana Palm Oil Indonesia. This shows that there is a significant relationship between self-control and counterproductive work behavior among PT. Kencana Palm Oil Indonesia.
自我控制和工作反效果行为是与个人工作行为相互关联的两件事。本研究的目的是确定印度尼西亚肯卡纳棕榈公司(PT. Kencana Palm Indonesia)员工的自我控制与反工作行为之间是否存在关系。Kencana Palm Indonesia 公司员工的自我控制与反生产性工作行为之间是否存在关系。本研究的自变量是自我控制,因变量是工作中的逆反行为。本研究使用的测量工具是自我控制量表和反工作行为量表。本研究的样本选择技术采用概率抽样技术。本研究的样本是从 PT.Kencana Palm Oil Indonesia 的 107 名员工中抽取 73 人作为样本。使用 Alpha Cronbach 技术测试本研究的效度和信度。自我控制的效度系数在 0,358 至 0.768 之间,信度系数为 0,911;反工作行为量表的效度系数在 0,314 至 0.761 之间,信度系数为 0,890。根据数据分析,得出了自我控制变量与工作反效果行为之间的相关系数,即 R=-0,737,显著性水平为 P=,000。这表明两者之间存在负相关关系,即自我控制能力越强,员工的反生产性工作行为越少;反之,自我控制能力越弱,印尼肯卡纳棕榈油公司员工的反生产性工作行为越多。Kencana Palm Oil Indonesia 公司员工的反生产性工作行为水平越高。这表明,印尼肯卡纳棕榈油公司员工的自我控制能力与反生产性工作行为之间存在重要关系。印尼肯卡纳棕榈油公司员工的反生产性工作行为之间存在重要关系。
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引用次数: 0
Analisis Jiwa Kewirausahaan terhadap Keberhasilan Usaha Peternak Plasma Ayam Ras Pedaging di Gianyar-Bali 这是对詹雅尔-巴厘岛肉质鸡农努力成功的创业精神分析
Pub Date : 2023-10-03 DOI: 10.37034/jems.v6i1.39
I Gusti Agus Maha Putra, I Dewa Nyoman Sudita, Ni Ketut Etty Suwitari
The increase in the population of broiler chickens is in line with the increasing public demand for chicken and the improving economy of Bali in the new normal period of Covid-19. The entrepreneurial spirit plays an important role in the progress of the broiler business. This study aims to analyze: the level of entrepreneurial spirit of farmers; which indicators of the entrepreneurial spirit and characteristics of farmers have the most dominant influence on the success of broiler business; and the influence of entrepreneurial spirit and farmer's characteristics on the success of broiler business in Gianyar Regency, Bali Province. The study was conducted using a purposive sampling method, simple random sampling was conducted on 40 farmers using a structured questionnaire to obtain primary research data. Data were analyzed using Partial Least Square (PLS). The results showed that most of the respondents had a fairly high entrepreneurial spirit. The entrepreneurial spirit of breeders is proven to be influenced by self-confidence, initiative, has a motive for achievement, has a leadership spirit, and likes, where liking challenges is the strongest indicator to reflect this variable. While the individual characteristics of breeders are influenced by age, education, skills, number of chicken ownership, and knowledge. The number of chicken ownership is the most dominant reflecting indicator.
肉鸡数量的增加与新冠肺炎疫情新常态下公众对鸡肉需求的增加和巴厘岛经济的改善是一致的。企业家精神在肉鸡事业的发展中起着重要的作用。本研究旨在分析:农民创业精神水平;养殖户的创业精神和特点哪些指标对肉鸡经营的成功影响最大;以及企业家精神和农民特征对巴厘省Gianyar reggency肉鸡业务成功的影响。本研究采用有目的抽样方法,采用结构化问卷对40名农户进行简单随机抽样,获取初步研究数据。数据分析采用偏最小二乘法(PLS)。结果显示,大部分被调查者具有较高的创业精神。育种者的创业精神被证明受到自信、主动性、有成就动机、有领导精神和喜欢的影响,其中喜欢挑战是反映这一变量的最强指标。而养鸡者的个体特征受年龄、教育程度、技能、养鸡数量和知识的影响。养鸡数量是最主要的反映指标。
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引用次数: 0
The Impact of Training Courses Implemented By International Organizations and Their Impact on The Performance of Agricultural Staff In Anbar 国际组织实施的培训课程的影响及其对安巴尔省农业人员绩效的影响
Pub Date : 2023-10-03 DOI: 10.37034/jems.v6i1.40
Jasim Saleh
Training has become a clear feature of developing the performance of institutions, and keeping pace with the rapid developments in all fields. The study aimed to determine the effect of training courses, which were implemented by international organizations, operating in province of Anbar, on the performance of agricultural employees. The study included workers in the agricultural departments in Anbar Governorate, numbering (136 employees). The questionnaire was designed to match the benefits of training and employee performance, and the Spss statistical program was used, with the use of Model: Patrick Kirk for the American expert. The results showed that the best resource for employees was through training courses, with an average score of 2.54, and in the field of orientation for training, use your training results when you return to our departments came first with an average of 2.71, and in terms of performance, decision making with averaged 3.93. The study indicated the positive relationship of performance with the educational level, the number of training courses, and the attitude towards training at a significant level of 0.01. The training depends on determining the training needs of the employee. in addition to the needs of the institution and the department in which he works, the need for the training to be in a timely manner, before the planting season and for the place to be suitable for the trainees, with the selection of the competent trainer with modern and developed information.
培训已成为发展机构绩效的一个明显特征,并与各领域的快速发展保持同步。这项研究的目的是确定由各国际组织在安巴尔省开办的培训班对农业雇员业绩的影响。研究对象包括安巴尔省农业部门的工作人员(136名雇员)。问卷的设计是为了匹配培训的好处和员工的绩效,并使用Spss统计程序,使用模型:Patrick Kirk为美国专家。结果显示,对员工来说,培训课程是最好的资源,平均得分为2.54分;在培训导向方面,在你回到我们部门后使用你的培训结果,平均得分为2.71分,在绩效方面,决策平均得分为3.93分。研究表明,成绩与受教育程度、培训课时数、培训态度呈显著正相关,达到0.01的显著水平。培训取决于确定员工的培训需求。除了他所工作的机构和部门的需要外,还需要及时的培训,在种植季节之前,并且需要适合受训者的地方,并选择具有现代和发达信息的称职的培训师。
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引用次数: 0
Penerapan Psikologi Positif pada Dunia Kerja dalam Meningkatkan Kecerdasan Emosional Karyawan 积极的心理应用,以提高员工的情绪智慧
Pub Date : 2023-10-02 DOI: 10.37034/jems.v6i1.35
Farida Ulyani, AM. Diponegoro, Nina Zulida Situmorang
The era of the Industrial Revolution 4.0 hit most of the companies that transformed from conventional concepts to virtual based (digitalization). To achieve the goals of the organization or company still need humans as one of the resources. Organizational achievements can be achieved with human expertise, experience and knowledge. The ability to achieve goals within the company properly in maintaining the stability of the company for the short and long term as well as in its growth is part of the benchmark for the success of a company. This article aims to analyze the application of positive psychology in the world of work in increasing employee emotional intelligence. This research uses library research, this article uses books and scientific journals as well as secondary data as data. In this article, detailed data sources include information that is appropriate to the focus on the study and the chosen theme.
工业革命4.0时代打击了大多数从传统概念转向虚拟(数字化)的公司。要实现组织或公司的目标,仍然需要人作为资源之一。组织的成就可以通过人的专长、经验和知识来实现。在公司内部实现目标的能力,适当地保持公司在短期和长期的稳定,以及在其发展是一个公司成功的基准的一部分。本文旨在分析积极心理学在提高员工情商方面的应用。本研究采用图书馆调研的方式,本文采用书籍和科学期刊以及二手数据作为数据。在本文中,详细的数据源包括适合于研究重点和所选主题的信息。
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引用次数: 0
Analisis Penempatan Pegawai terhadap Kinerja Pegawai (Di Sekretariat Dewan Perwakilan Rakyat Daerah (DPRD)) 就业分配分析工作人员表现(在区域人民代表委员会秘书处(DPRD))
Pub Date : 2023-10-02 DOI: 10.37034/jems.v6i1.33
Kadek Januarsa Adi Sudahrma, Komang Trisna Melia Antara
The purpose of placing employees in the secretariat of the Bali Provincial Dewan Perwakilan Rakyat Daerah (DPRD) in agencies/organizations will be more easily achieved if employees are placed in positions that are in accordance with their competencies. However, competence and ability alone are not enough to improve employee performance, accuracy is also needed in placing employees according to their competencies and abilities. The placement of employees in increasing work productivity in a company needs to be improved in education and training to support employee activities at the Bali Provincial DPRD Secretariat. Mastery of work in accordance with the work of each employee and in accordance with the skills, abilities, and skills still found neglected jobs, due to the inability of employees to occupy positions which ultimately did not match the targeted time. So the purpose of this study is to determine the placement of employees on employee performance. The method used in this research is descriptive qualitative where the researcher describes in detail and descriptively about the facts in the field. The results of this research are that every new employee must be included in training, so that all activities carried out by employees, both employees placed in the Public Relations section and other sections have attended training in order to improve the quality of products of the Bali Provincial DPRD Secretariat to achieve employee productivity levels.
如果将雇员安排在与其能力相符的职位上,那么将雇员安排在巴厘省人民议会秘书处各机构/组织的目的将更容易实现。然而,仅凭胜任力和能力是不足以提高员工绩效的,根据胜任力和能力对员工进行定位还需要准确性。需要在教育和培训方面改进雇员在提高公司工作生产力方面的安排,以支持巴厘省人民民主和发展秘书处的雇员活动。根据每个员工的工作,根据技能、能力和技能掌握工作,仍然发现被忽视的工作,因为员工无法占据职位,最终没有匹配目标时间。因此,本研究的目的是确定员工对员工绩效的安置。本研究中使用的方法是描述性定性的,研究人员详细描述了该领域的事实。这项研究的结果是,每一个新员工都必须纳入培训,使所有的员工进行的活动,无论是在公共关系部门的员工和其他部门的员工都参加了培训,以提高巴厘省DPRD秘书处的产品质量,达到员工的生产力水平。
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引用次数: 0
Pengembangan Kelompok Kerja Menggunakan Model Open-System 基于开放系统的工作组发展
Pub Date : 2023-10-02 DOI: 10.37034/jems.v6i1.36
Bahrul Ulumsyah, Muhammad Nur Syuhada
Group development is needed to provide support for achieving organizational goals. This includes efforts to understand and develop working groups. The purpose of group development is to ensure that the team works consistently, so as to produce optimal performance to achieve company targets. This studys uses a group-level Open System as an effort to understand and carry out group development. The subject of this study is part of the Human Capital Division at PT BM, namely the Organizational Developmen Unit with team members and environmental conditions. The data collection method used is interviews with all team members, team work environment observation, and document study of group performance profile. Data analysis is carried out by integrating findings that have been categorized based on the Open-System model qualitatively. The findings of this study indicate that the Open-System model is able to provide a structured description of the condition and performance of the Organizational Development Unit. The main problem condition obtained is that the group work target is not yet optimal. The intervention used to respond to the group assessment result is a measurable division of labor module, and become material for evaluating group performance on a small or large scale. So this research is expected to help the development of group performance optimally.
团队发展是为实现组织目标提供支持所必需的。这包括努力理解和发展工作组。团队发展的目的是确保团队始终如一地工作,从而产生最佳绩效以实现公司目标。本研究使用群组层级的开放系统(Open System)来了解并执行群组发展。本研究的主题是PT BM人力资本部门的一部分,即具有团队成员和环境条件的组织发展单位。使用的数据收集方法是对所有团队成员的访谈,团队工作环境观察和团队绩效概况的文献研究。数据分析是通过整合基于开放系统模型定性分类的发现来进行的。本研究的结果表明,开放系统模型能够提供组织发展单位的条件和绩效的结构化描述。得到的主要问题条件是群体工作目标尚未达到最优。针对群体评价结果所采取的干预措施是一个可测量的分工模块,成为小范围或大范围评价群体绩效的材料。因此,本研究有望最大限度地促进群体绩效的发展。
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引用次数: 0
Gambaran Pengambilan Keputusan Interviewer dalam Wawancara Kerja 面试者在面试中表现的决策
Pub Date : 2023-09-08 DOI: 10.37034/jems.v5i4.31
Mukhaira El Akmal, Zulfa Farah Salvani, C Celine, Dessy Monica, Indah Ditha Sari
This study aims to describe the interviewer's decision making in the job interview process. This study uses a qualitative research method with a case study approach. The main subjects in this study were 5 people who had the characteristics of an interviewer in a company who made a recruitment selection in a company. The results showed that each subject had a different way of making decisions. This happens because of differences in the way interviewers make decisions in job interviews. It can be concluded that an interviewer in making decisions there are various kinds that must be assessed, namely: starting from the criteria, background experience, educational background and accurate biodata are all taken into consideration.
本研究旨在描述面试官在工作面试过程中的决策。本研究采用定性研究与个案研究相结合的方法。本研究的主要对象是5个人,他们都具有某公司面试官的特征,在某公司进行招聘选择。结果显示,每个受试者都有不同的决策方式。这是因为面试官在工作面试中做出决定的方式不同。可以得出结论,面试官在做决定时有各种各样的必须评估,即:从标准开始,背景经验,教育背景和准确的生物数据都要考虑在内。
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引用次数: 0
期刊
Journal of Economics and Management Scienties
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