This study aims to determine the differences in the calculation of the cost of production carried out by the Semoga Laris Tofu Business, Ibu Feby's Chinese Tofu Business and the Sumedang Tofu Business using the calculation of the cost of production method to produce one type of goods. This study uses quantitative descriptive analysis techniques while the data collection techniques used are interviews, observation and documentation. The data analysis technique used is the Calculation of Cost of Production Analysis to produce one type of goods. Based on the results of the general analysis, the calculation results of the cost of production at the Tofu Business are selling out Rp. 8,587, the calculation of the cost of production at the Chinese Tofu Business, Mrs. Feby, is Rp. 18,149 and the calculation of the cost of production at the Sumedang Tofu Business is Rp. 10,950, where the selling price of the Tofu Business is Good. The selling price is Rp. 10,000/kg, the selling price of Ibu Feby's Chinese Tofu Business is Rp. 20,000/Kg and the selling price of Sumedang Tofu Business is Rp. 24,000/kg. The results showed that the calculation of the cost of production produced one type of goods when compared to the cost of goods manufactured used by the Semoga Laris Tofu Business, Ibu Feby's Chinese Tofu Business and the Sumedang Tofu Business gave different results, which was greater using the cost of production method producing one types of goods. This is because the calculations carried out by the Semoga Laris Tofu Business, the Chinese Tofu Business Mrs. Feby and the Sumedang Tofu Business have not been right in charging factory overhead costs.
Penelitian ini bertujuan untuk mengetahui budaya kerja, kinerja guru dan pengaruh budayakerja terhadap kinerja guru dalam proses belajar mengajar di Madrasah Aliyah Negeri 1Samarinda. Variabel yang diteliti adalah budaya kerja (X) dan kinerja guru (Y) denganpopulasi seluruh guru di MAN 1 Samarinda yang berjumlah 49 guru. Sampel diambilmenggunakan metode Sampling Jenuh. Jenis penelitian yang digunakan adalah penelitiansurvei dengan pendekatan kuantitatif. Pengumpulan data melalui observasi, wawancara,dokumentasi dan kuesioner. Uji hipotesis dilakukan dengan regresi linier sederhana. Hasilakhir dari penelitian ini menunjukkan thitung (8,175) > ttabel (1,678) yang berarti Haditerima dan Ho ditolak. Artinya terdapat pengaruh yang signifikan antara budaya kerjaterhadap kinerja guru. Kemudian melalui perhitungan nilai R square ditemukan sebesar0,587. Dengan demikian budaya kerja mempengaruhi kinerja guru sebesar 58,7% dansisanya sebesar 41,3% dipengaruhi oleh faktor-faktor di luar variabel yang diteliti.
Penelitian ini bertujuan untuk mengetahui pengaruh morivasi berprestasi terhadap hasil belajar pada mata kuliah perpajakan pada mahasiswa pendidikan ekonomi angkatan 2016-2018. Jenis penelitian adalah ex post facto dengan pendekatan kuantitatif. Subjek penelitian ini adalah mahasiswa pendidikan ekonomi angkatan 2016-2018 yang terdiri dari 206 mahasiswa. Pengumpulan data terdiri dari observasi, dokumentasi, dan penyebaran angket motivasi berprestasi. Hasil penelitian ini menunjukkan bahwa motivasi berprestasi berpengaruh signifikan terhadap hasil belajar mahasiswa pendidikan ekonomi angakatan 2016-2018. Hal ini di tandai dengan adanya peningkatan motivasi berprestasi yang baik pada mahasiswa pendidikan ekonomi terhadap hasil belajarnya sebesar 41%.
These ancient mosques, both located in Samarinda and Tenggarong, are relics of the Islamic community in the past where the location around the mosque besides being a center for worship and development of Islamic religion. The existence of ancient relics in the form of old mosques which have cultural and religious values should ideally be preserved to develop Islamic symbols. Apart from that, it can be a place for religious tourism education in East Borneo. The purpose of this research is to identify the potential for historical entrepreneurship in the cities of Samarinda and Tenggarong, as well as to analyze the need for historical entrepreneurship programs in universities in Samarinda and Tenggarong. The research approach uses a qualitative approach. Research using historical methods. Data collection was carried out by observation and interview techniques. The results of the research show that cultural heritage that has historical value can become the religious center of the surrounding community and pave the way to become a center of economic activity that produces an entrepreneurial community. The research findings show that the strategic location of historical places can make the surrounding community more creative in maximizing economic potential in entrepreneurship. The implications of further research are expected to be used to develop entrepreneurship programs in universities based on local wisdom in East Borneo.
Pengaruh Kompensasi Terhadap Produktivitas Kerja Karyawan Di PT. Asuransi Cakrawala Proteksi Samarinda Tahun 2022. Sumber daya manusia merupakan aset terpenting perusahaan, semakin baik sumber daya manusia yang dimiliki oleh perusahaan maka akan mampu menunjang produktivitas karyawan di sebuah perusahaan. Perusahaan dalam usaha untuk mengelola sumber daya manusia yang dimiliki dapat berupa penciptaan kondisi lingkungan kerja yang aman dan nyaman. Selain itu, pemberian kompensasi pun harus diperhatikan oleh perusahaan sebagai balas jasa perusahaan kepada para karyawan. Penelitian ini bertujuan untuk mengetahui kompensasi berpengaruh signifikan terhadap produktivitas kerja karyawan di PT. Asuransi Cakrawala Proteksi Samarinda Tahun 2022.
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