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STRATEGI MEMAKSIMALKAN KEUNTUNGAN: METODE PERHITUNGAN HARGA POKOK PRODUKSI PADA USAHA PEYEK 5 KIC Risa Wahyuni EDT; Agusman; Dorris Yadewani; Alhazar Rinaldi; Winona Kumara Dewi
Asawika : Media Sosialisasi Abdimas Widya Karya Vol 9 No 01 (2024): Juni : Asawika
Publisher : LPPM Unika Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/asawika.v9i01.151

Abstract

AbstrakPelatihan mengenai praktik perhitungan harga pokok produksi bagi usaha Peyek 5 KIC diharapkan dapat memaksimalkan keuntungan dalam penjualannya. Penetapan metode harga pokok produksi yang digunakan yaitu metode Full Costing yang mana metode ini menghitung seluruh biaya baik bersifat tetap maupun variable, sehingga dalam 1 produk akan diperoleh berapa harga pokoknya dan usaha Peyek 5 KIC dapat menjual barang dagangannya dengan menggunakan keuntungan sebagaimana yang mereka harapkan. Usaha Peyek 5 KIC ini dijalankan oleh para mahasiswa Universitas Sumatera Barat yang tergabung dalam kelompok UKM Kewirausahaan. Kami sebagai dosen Fakultas Ekonomi memberikan pengetahuan kepada mahasiswa mengenai praktik perhitungan metode harga pokok produksi.Kata Kunci: full costing, metode harga pokok produksi, biaya tetap, biaya variable AbstractTraining on the practice of calculating the cost of goods produced for the Peyek 5 KIC business is expected to maximize profits in its sales. Determination of the cost of production method used is the Full Costing method, in which it calculates all costs both fixed and variable, so that in 1 product the cost of goods will be obtained and Peyek 5 KIC business can sell their merchandise and use the profit as they have hoped for. The Peyek 5 KIC business is run by students of the University of West Sumatra who are members of the Entrepreneurship student activity (UKM) group. We, as lecturers of the Faculty of Economics, provide knowledge to students about the practice of calculating the cost of production method.Kdeywords: full costing, cost of goods method, fixed costs, variable costs
The Influence Of Service Quality On The Level Of Customer Satisfaction Indonesia Sharia Bank Mega Lestari; Eko Sudarmanto; Alhazar Rinaldi
Al-Hijrah: Journal of Islamic Economics And Banking Vol 2 No 1 (2024): Al-Hijrah: Journal of Islamic Economics and Banking
Publisher : Institut Agama Islam Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55062/al-hijrah.v2i1.608

Abstract

This study aims to determine the effect of service quality on customer satisfaction of Bank Syariah Pariaman City. In this study the authors used quantitative research methods. Data collection techniques using questionnaires, interviews and documentation. The population of this study were Bank Syariah Indonesia customers totaling 1,500 customers and the sample used was 94 customers. The data analysis used is Simple Linear Regression Y = a + bX using the help of SPSS software version 25 for windows. Based on the results of the research analysis conducted t-statistical test which shows that the service quality variable (X) has a positive effect on the customer satisfaction variable (Y) with the results from the coefficient table it is known that the t value is 5.969> t table 0.202 with the significance value of the service variable is 0.00 smaller than 0.05 (0.00 <0.05), thus H₁ is accepted. These results indicate that service quality is one of the variables that affects customer satisfaction. The higher the value of service quality, the stronger the effect on customer satisfaction. Through the coefficient of determination (R²) test, it can be seen that the coefficient of determination (R²) value is 0.279 which indicates that there is a significant influence of the independent or independent variable (service quality) on the dependent or dependent variable ( customer satisfaction) which is 0.279 where the number is rounded up to 28%, and the remaining 72% is influenced by other factors not examined by the researcher.