ManBiz: Journal of Management and Business

Analisis Biaya Lingkungan pada Rumah Sakit Islam Gorontalo

Valentina Monoarfa — 2024-05-24

Gorontalo Islamic Hospital is a type D general hospital located at Jalan KH. Agus Salim (HB Jassin) No. 457, Liluwo, Kota Tengah, Gorontalo. Established on November 7, 2013, the hospital operates under the auspices of a social organization in Gorontalo. This study aims to determine the environmental costs at Gorontalo Islamic Hospital and to determine whether waste management is in accordance with procedures and safe for the environment. This type of research is qualitative research with descriptive method. Based on the research conducted, it is concluded that the Gorontalo Islamic Hospital can manage the waste generated from the hospital properly and correctly, help reduce the negative impact of the waste, and help reduce the impact on the surrounding environment, this research also helps to calculate the expenditure of the environmental cost budget at the Gorontalo Islamic Hospital, and helps that researchers can make this research a reference.

Perilaku Sticky Cost Terhadap Beban Usaha pada Aktivitas Penjualan Kue Karawo di UMKM Li Maya Gorontalo

Valentina Monoarfa — 2024-05-24

Sticky costs refer to the phenomenon where business expenses do not decrease proportionally with a decline in sales volume but tend to rise more quickly as sales volume increases. This research aims to analyze the behavior of sticky costs on operating expenses in the cake sales activities of the Li Maya SME in Gorontalo. The research methodology involves analyzing the financial data of the Li Maya SME, conducting interviews, and direct observation of operational activities. The results show that some cost components, such as permanent employee salaries, exhibit sticky characteristics, meaning they do not decrease significantly when sales decline. Conversely, these costs increase as sales activity rises.

Analisis Biaya Diferensial dalam Membuat Keputusan Menerima atau Menolak Pesanan Khusus pada CV. Ali Sukses 99

Valentina Monoarfa — 2024-05-24

This research aims to analyze the application of differential cost analysis in making decisions to accept or reject special orders at CV. Ali Sukses 99. The research method used is descriptive qualitative with data collection through interviews and direct observation. The research results show that cost factors that must be considered, such as raw material costs, labor and factory overhead, are very influential in decision making. Through a special order case study in April 2024, it was found that the revenue generated exceeded variable costs, resulting in significant contribution profits. This shows the importance of differential cost analysis in making profitable decisions for the company. The decision to accept custom orders proves that this strategy can increase a company's profitability.

Analisis Penerapan Metode Akumulasi Biaya Sebagai Alat untuk Menentukan Harga Pokok Produksi pada Usaha Upiya Karanji Gorontalo

Valentina Monoarfa — 2024-05-24

Determining the cost of production is an important thing to pay attention to because of the increasing competition between companies in producing quality products competitively in the Upiya Karanji Gorontalo Business. The aim of this research is to determine the application of the cost accumulation method as a tool for determining the cost of production using the full costing method. The research methads used to collect data are interviews, observation and documentation. The results of determining the cost of production using the full costing method are greater than the calculation of the company's cost of production, this occurs because the company does not calculate all factory overhead costs in detail, therefore it is recommended that Upiya Karanji's business calculate all overhead costs in detail and use the calculation method full costing.

Analisis Perhitungan Biaya Pesanan dalam Menentukan Harga Pokok Produksi Job Order Costing Kue Karawo

Valentina Monoarfa — 2024-05-24

This study aims to analyze the calculation of order costs in determining the cost of production for Karawo Cakes using the job order costing method. This method allows the company to determine production costs more accurately by allocating direct and indirect costs to each specific order. In this research, data were collected through interviews and direct observation of the production process of Karawo Cakes at one of the SMEs in Gorontalo, namely Toko Karwo Li Maya. The results of the analysis indicate that the use of the job order costing method can provide more detailed and accurate information regarding the components of production costs, including raw materials, direct labor, and factory overhead. This information is crucial in determining competitive selling prices and improving production efficiency. Thus, the job order costing method helps the company improve the accuracy of production cost calculations and supports better decision-making in pricing strategies.

Analisis Efisiensi Biaya Tenaga Kerja Langsung pada PT. Davincy Airindo

Valentina Monoarfa — 2024-05-24

This study was conducted with the aim to determine the efficiency of direct labor costs carried out by the company PT Davincy Airindo. In this study using literature review and observation, namely by conducting research in the field through direct interviews and data collection, related documents from the company through internet media. The data obtained is analyzed using the quantitative descriptive analysis method, namely how to compare labor costs that actually occur (actual). The results of the analysis will show whether direct labor costs are used efficiently to produce a product. This shows that Direct Labor Cost Control is in the efficient and stable category (in control).

Analisis Hasil Perhitungan Harga Pokok Produksi Metode Full Costing Vs Variabel Costing pada UMKM BMS Kota Gorontalo

Valentina Monoarfa — 2024-05-24

Calculating the cost of production is very important for manufacturing companies considering that one of the benefits of the cost of production is determining the selling price of the product. There are two methods for determining the cost of production, namely the full costing method and the variable costing method. This research aims to determine the calculation of the cost of production of BMS MSMEs using the full costing and variable costing methods. The method in this research is the Quantitative Descriptive method. The data collection technique for this research is by observation/interview. The problem in this research is to compare the calculation of product cost with full costing and variable costing methods. The purpose of this research is to determine the determination of the cost of production based on the method used by the company, namely the full costing and variable costing methods. The results of the research obtained the cost of production using the full costing method of Tapi. 667.77, while with the variable costing method it is Rp. 334.44. The conclusion from this research is that there are differences in determining the cost of products using these two methods.

Penerapan Strategi Manajemen Persediaan pada Produk UMKM Smoothies di Beberapa Gerai Kota Gorontalo dalam Menghadapi Turbelensi Lingkungan Bisnis

Valentina Monoarfa — 2024-05-25

UMKM Smoothies are drinks that are currently popular. Drinks are made from a mixture of fruit and are usually added with additional yogurt, vegetable milk, or other fruit juice. Smoothies are often considered a healthy drink choice because they contain quite high nutritional content, such as fiber and vitamins. Apart from that, smoothies can also help increase energy and improve the digestive system. The tradition of drinking smoothies has existed in various cultures and has become a healthy drink trend in all circles. However, Smoothies UMKM have not implemented inventory management in managing the best raw materials. This research was conducted with the aim of finding out what kind of efforts they make in managing raw materials, and how the sales of UMKM Smoothies products face the turbulence of the business environment. Data collection in this research was carried out through interviews, observation and documentation.

Perhitungan Harga Pokok Produk Bersama dan Produk Sampingan dengan Penetapan Harga Jual Produksi Tahu dan Ampasnya

Valentina Monoarfa — 2024-05-25

The research project for estimating the cost of goods together and by-products of Ms. Sri's tofu business is discussed in this article. Main products are goods that meet predetermined criteria and are the company's main goal, while side products are goods that are created unavoidably but are not the company's main goal. The aim of this research is to calculate the cost of production of tofu and dregs, and determine the appropriate selling price for these two products. Case studies and literature reviews were the research approaches used in this project. Case studies involve talking to companies and doing research, while literature studies involve looking through books and other sources of information for relevant information. The research method used is the joint cost method with a full costing method approach.

Pengendalian Biaya Kedelai Home Industry Tahu-Tempe Mbak Sri

Valentina Monoarfa — 2024-05-25

This study aims to analyze the material cost control in Mbak Sri's home industry of tofu and tempeh production. Material costs constitute a significant portion of the total production costs, and effective control measures are crucial for ensuring profitability. The research employs a qualitative approach, utilizing observation and in-depth interviews to gather data. The findings reveal that Mbak Sri implements several cost control strategies, including careful material selection, efficient utilization, and waste minimization. However, challenges arise due to fluctuating raw material prices and limited bargaining power. The study recommends implementing a comprehensive material management system, establishing strategic supplier relationships, and exploring alternative sourcing options to enhance cost control measures. By addressing these recommendations, Mbak Sri's home industry can improve its overall operational efficiency and profitability.

Pengaruh E-Commerce Terhadap Pola Pengeluaran Keuangan di Era Ekonomi Digital

Nabila Putri — 2024-06-12

This research uses quantitative methods which aim to analyze the impact of trade on financial expenditure patterns in the digital economy era. Does e-commerce have an influence or not on financial spending patterns in the digital economy era? This data analysis technique involves distributing questionnaires via Google Form on social media, namely WhatsApp, which is used to collect data. The research results show that e-commerce has a better influence on financial spending patterns.

Pengaruh Lingkungan Kerja dan Job Burnout Terhadap Produktivitas Kerja Karyawan pada PT. Indojaya Agrinusa Medan

Elsa Safitri Siadari — 2024-06-12

Work productivity is a measure of the efficiency and effectiveness of an individual in an organization to produce certain output or results using a certain amount of effort in a certain time period. Productivity can be affected by the work environment and work fatigue. This research aims to analyze the influence of the work environment and job burnout on employee work productivity at PT. Indojaya Agrinusa Medan. This research uses quantitative methods involving 72 employees as research samples. Primary data was used by distributing questionnaires directly while secondary data was obtained through literature study. The results of the research conducted show that work environment variables and job burnout have a significant effect, both partially and simultaneously (together) on employee work productivity at PT. Indojaya Agrinusa Medan. The coefficient of determination test shows that there is a close relationship between the work environment and job burnout on work productivity with an R value of 0.801.

Strategi Pemasaran Produk Kecantikan Melalui Marketplace Shopee dalam Meningkatkan Penjualan Daviena Skincare Jakarta

Dian Sudiantini — 2024-06-29

The beauty product market in Indonesia has seen significant growth, with marketplaces like Shopee playing a crucial role in sales strategies. This study examines the marketing strategies employed by Daviena Skincare on Shopee to boost sales in, by analyzing various promotional techniques, customer engagement practices, and competitive positioning, this research aims to provide insights into effective online marketing strategies for beauty products. The findings indicate that a combination of targeted promotions, influencer collaborations, and customer feedback integration significantly contributes to increased sales.