Direct Labor Research Articles

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

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

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).

Analysis of the Influence of Direct Investment and Labor on Economic Growth in Indonesia

This study aims to analyze the effect of investment and labor on economic growth in Indonesia. One of the factors that affects economic growth is foreign direct investment (FDI). In addition to FDI, labor also plays an important role in economic growth. This study uses secondary data in the form of a thirteen-year time series from 2010-2023, namely with direct investment variables (X1) and Labor (X2). The analysis method used is quantitative, using Multiple Linear Analysis Techniques with the help of the E-Views 9 program. The results of this study indicate that direct investment and labor variables have a significant positive impact on economic growth in Indonesia.

Analysis of the Accuracy of Calculation of Production Costs and Cost of Products for Micro Businesses in the Food & Beverage Sector

This research provides an overview of the cost of a product for a business which is one of the main things and affects the business plan in the long term. Many of them determine the cost of a product only based on a rough estimate without clarity on the basic elements in the calculation of production costs such as direct labor costs and overhead costs. The research method is descriptive using literature studies and field surveys. The results of this study seek to help micro businesses engaged in the food & beverage sector calculate production costs and cost of products through a simple but more accurate calculation formula than what they have calculated so far. The managerial implication that can be done is that micro industries can apply cost of goods calculations more accurately.

Inward FDI and regional performance in Europe after the Great Recession

Abstract This paper looks at inward foreign direct investment (FDI) and regional labour productivity in the aftermath of the Great Recession, exploring two FDI-induced effects. The first effect is linked with a capacity of FDI per se to trigger short-term productivity gains in response to a global shock. The second effect is associated with the degree of industrial diversification of these investment flows. The results suggest that it is not the amount of foreign investment received per se that matters for productivity recovery but its composition. A low degree of FDI diversification helped regions to gain productivity after the shock. The effect is stronger in regions with an industrial profile concentrated in a limited number of sectors, particularly in services. FDI can support regional recovery, but in the short run, it does so by matching and reinforcing existing regional specialisation profiles and to the benefit of services-oriented regions.

Analysis of production cost calculation using full costing method on selling price of Sogistudio MSMEs in Pasuruan

Cost of goods manufactured (COGS) is the direct and indirect costs incurred to improve an item so that it can be sold. Before determining the selling price, it is necessary to calculate the cost of goods produced. This descriptive qualitative research uses interview methods and literature studies to collect, analyze, and interpret data to obtain a deep understanding. This study aims to determine the importance of calculating the cost of production of t-shirt products at the Nobashi shrimp factory in Sogi Studio MSMEs using the full costing method. this research uses the full costing method analysis tool, where the definition of the full costing method is a method of determining the cost of production to take into account all elements of production costs into the cost of goods manufactured. The results of this study indicate that Sogi Studio MSMEs have made accurate calculations. Researchers classify production costs into three categories: raw material costs, direct labor costs, and factory overhead costs, which can be both variable and fixed costs

Analysis of Determining the Cost of Goods Production Using the Full Costing Method at UD. Aqqib Jaya Collection

This research aims to find out how to calculate production costs and determine the selling price of bags at UD. Aqqib Jaya Collection. The method used is a qualitative approach by conducting interviews, documentation and observation to collect information. The business owner is the main informant in the interview. The research results show that MSMEs calculate production costs manually without taking depreciation costs into account. Production costs are calculated by adding up raw material costs, direct labor costs, and other costs related to bag production. In the process of calculating production costs and determining the selling price of bags, business actors still experience obstacles related to understanding the field of accounting, especially in including depreciation costs.

Analisis dan Perancangan Usaha Pembukaan Cabang Baru pada Konveksi XYZ di Kota Bandung

Konveksi specific industry or agency. The problem with convection piling up and not making convection operational activities efficient. The aim of this study is to consider market aspects, technical aspects and financial aspects. By carrying out this feasibility analysis, convection can find out what needs to be prepared and know what risks will occur in order to avoid or minimize existing risks in the longer term. This financial aspect approach uses calculations of the Internal Rate of Return (IRR), Net Present Value (NPV), Payback Period (PBP), and Profitability Index (PI). The benefit of the proposed design results is that it can estimate the size of market demand for the opening of a new branch of XYZ Convection in Bandung City, namely 8,513 pcs in 2025, it can design the technical and operational aspects of opening a new branch of XYZ Convection in Bandung City by determining an investment of IDR 153,738,772, it can measure the financial feasibility of opening a new branch of Konveksi sensitivity of four variables, including sensitivity to decreasing demand levels, decreasing product selling prices, decreasing, increasing raw material costs, and increasing direct labor and indirect labor costs. Can identify the risks of opening a new branch of Konveksi XYZ in Bandung City with a percentage of 4.9%, and for entrepreneurs, it can be used as a consideration in making decisions in the business of opening a new branch of Konveksi. Based on the results of a feasibility study carried out taking into account market aspects, technical aspects and financial aspects, opening a new branch at XYZ Convection in Bandung City is feasible.

Ethical requirements for the behavior of a private contractor when performing executive actions

The article analyzes the ethical requirements for the behavior of a private executor during execution of executive actions. It is noted that the activity of a private performer belongs to the socionomic type of professions of the system and is associated with constant interaction with people. Professions of this kind mostly make high demands on a person’s health, physical and mental capacity. They are characterized by a complex combination of direct and indirect labor results, immediate and remote in time. The content of work in these professions is characterized by high emotional saturation of interpersonal contacts, high responsibility for the results of communication, for decision-making. In their activities, private executors are faced with the need to evaluate people’s actions from the point of view of the law. Since they observe the most diverse manifestations of people’s activity in the most crisis situations of their lives and have to decide their fate on the basis of legal norms, this profession carries the highest social significance and responsibility. Attention is focused on the fact that the nature of ethical requirements for the behavior of a private executive during executive actions remains insufficiently clarified. It is indicated that the purpose of the article is to determine the model of ethical requirements for the behavior of a private performer during performance of executive actions according to the rules of professional ethics. It is noted that procedural communication, regulated by legislation, with a private executor should be quick and accessible to the parties. The reception time should be as convenient as possible for the participants of the enforcement proceedings. Ethical principles of professional communication and private communication are considered: the prohibition of undue benefit, ensuring the interests of all parties to enforcement proceedings and the private executor, documenting and recording the actions of the private executor, avoiding conflicts of interest, maintaining confidentiality. Issues of mediation in executive proceedings are being investigated. It is concluded that in the course of his professional activity, a private performer, entering into interpersonal relations with various categories of citizens, is obliged to take into account and use various forms of interactions that comply with the law, rules of ethics and communication circumstances.

The Relationship between Trade Openness and Economic Growth in Laos: Evidence from ARDL Bounds Testing Approach

The relationship between trade openness and economic growth, both theoretical and empirical investigations have shown varied results. Broadly speaking, trade openness has both positive and negative impacts on the economy in three major ways: (1) by increasing competition, (2) by increasing export opportunities, and (3) by lowering production costs due to cheaper imported inputs. This paper applies the autoregressive distributed lag (ARDL) bound testing approach to investigate the relationship between trade openness and economic growth in Laos during the period 1990 to 2018. The empirical results show that in the long run trade openness has positive effects on economic growth in Laos. However, in the short run, no positive influence has been observed in economic growth. Other variables such as foreign direct investment, human capital, and labor force also have positive effects on economic growth in the long run. There is only inflation has a negative impact on economic growth in both the short and long run. Laos is a middle-income nation in ASEAN, and thus the government of Laos must enhance trade openness by effectively controlling import levels in order to boost economic growth through international trade.

Dokumen Software Requirement Specification Sistem Informasi Akuntansi Biaya (Studi Kasus PT. ABC)

This research focuses on the design and development of a Software Requirements Specification (SRS) document for the Cost Accounting Information System at PT. ABC, a rubber manufacturing company in Indonesia. In an effort to enhance the company's efficiency and productivity, this SRS document is prepared based on the international standard ISO/IEC/IEEE 29148:2018, which covers essential aspects such as functional requirements, performance, usability, interfaces, and others. The large number of business processes carried out manually, especially in the scope of cost accounting, means that the absence of an integrated cost accounting information system is one of the main factors preventing PT. ABC from achieving optimal efficiency in its business processes. In the context of the manufacturing industry, cost accounting plays a crucial role in controlling production costs, overhead, raw materials, and indirect labor. The results of this research will produce several modules, including factory overhead cost transactions, raw material cost transactions, direct labor cost transactions, manufacturing goods transactions, finished goods transactions, purchase return transactions, sales transactions, component purchase transactions, component mastering, position mastering, user mastering, cost mastering, supplier mastering, employee mastering, raw material cost reports, factory overhead cost reports, direct labor cost reports, cost of goods sold reports, cost variance reports, budget cost reports, and profit and loss reports.

Correlation and regression analysis of the influence of economic factors on wheat yield

The article presents the results of econometric modeling of wheat yield based on microdata from reports on the financial and economic status of agricultural producers. The relationship between wheat yield and economic factors is studied: indicators of the level of intensity (costs of mineral fertilizers, cost of fixed assets, direct labor costs for grain production, number of workers employed in agriculture per unit area) and specialization of agricultural production (proportion of revenue from sales of crop products in revenue from sales of agricultural products). Using the stepwise variable selection approach, statistically significant linear regression models were constructed that can be used for analysis and forecasting. The paired model included the cost of mineral fertilizers per 1 ha of sown area as a factor in wheat yield (coefficient of determination R2 = 0.503), and multiple regression was obtained by adding a second factor — the cost of fixed assets per 100 ha of agricultural land (multiple coefficient of determination R2 = 0.562). Decomposition of the multiple coefficient of determination into separate coefficients of determination allowed us to estimate the impact of each factor included in the model on yield: thus, the impact of mineral fertilizer costs was 42 %, and the impact of fixed assets was 15 %. According to the approach to decomposition of R2 based on β-coefficients, the net impact of mineral fertilizer costs on wheat yield was 35 %, the net impact of fixed assets was 5 %, while the impact of the systemic effect from the interaction of the two factors, which reflects the level of production intensification, was 17 %. Based on a multiple regression model, forecast values were constructed and estimated, and reserves for yield growth were determined.

Penerapan Perhitungan Harga Pokok Produksi Menggunakan Metode Job Order Costing untuk Menentukan Harga Jual pada UD. Jati Makmur di Jombang

The results of the data analysis show that the Cost of Production for the order of 31 units of school desks according to UD's calculations. Jati Makmur is Rp. 4,433,000, while according to the calculation of the job order costing method of Rp. 5,557,234, the Cost of Production for the order of 31 units of school chairs is Rp. 3,002,000, while according to the calculation of the job order costing method is Rp. 4,226,234. The Cost of Production calculated using the job order costing method is higher than according to UD's calculations. Jati Makmur, this is because the job order costing method is more accurate, all costs are clearly detailed, be it direct raw material costs, direct labor costs, and overhead costs, so that there is a difference in the Cost of Production caused by UD. Jati Makmur did not detail and group the components of production costs, namely the cost of raw materials, direct labor costs, and overhead costs. An inaccurate calculation of the Cost of Production will affect the determination of profits to not be in accordance with the company's wishes.

Analisis Penentuan Harga Pokok Produksi Produk Beras dengan Menggunakan Metode Full Costing pada PT. Aldi Tana Walie

This study aims to find out the comparison between the determination of the cost of production of the full costing method and the method of determining the cost of production used by companies. The variable in this study is the cost of production using the full costing method. The population in this study is data on the calculation of the cost of production at PT. Aldi Tana Walie in 2022, while the sample in this study is data on the cost of raw materials, direct labor and factory overhead of PT. Aldi Tana Walie in 2022 which was taken with a purposive sampling technique. Data collection is used by observation and documentation techniques. Data analysis was carried out by qualitative data analysis using a descriptive approach. The results of the study show that there is a difference in the results of the calculation of the cost of production according to the company with the full costing method. The results of the study show that there is a difference in the results of calculating the cost of production according to the company with the full costing method. The cost of production according to the company's method which only calculates direct costs and indirect costs of IDR 366,236,000 while the calculation uses the full costing method of IDR 382,980,992. The difference in the amount of cost of production is because the company has not applied the full costing method in determining its cost of production so that the company is still not suitable in classifying production costs

Analysis of Determining Cost of Production in the Sangkar Perkutut UD Galery Sangkar Mas in Dawuhan Mangli Village, Sukowono Subdistrict, Jember Regency

A company is an organization that operates with the aim of generating profits, by selling products (goods and/or services) to its customers. The cost of production is all costs related to the product or goods obtained, in which there are elements of product costs in the form of raw material costs, direct labor costs, and factory overhead costs. The selling price is the amount of compensation (money or goods) required to obtain a combination of goods or services. The method used is qualitative data and quantitative data. Calculation of the cost of production using the variable costing method. Calculation of Turtledove Cage Gallery UD. Sangkar Mas is the highest for 250 bird cages are the cost of production in January 2024.

World War 2 governmental cost-plus procurement: An Australian case study

The much-maligned cost-plus contract used in the procurement of defence assets has received little attention in the accounting history literature focused on accounting and the military in times of war. An extensive archive of a World War 2 contract between the Australian government and the UK De Havilland Aircraft Company for the supply of Tiger Moth airframes provides an opportunity to investigate important features of this contract, including cost recording and disclosure, monitoring of cost data by government inspectors, resolution of uncontracted events and evidence of government action to mitigate risks associated with this form of contracting. We also broaden the extant literature on open-book accounting on the premise that government access to the contractor's costing system constitutes a strong subset of this phenomenon. Finally, the batch-costing techniques utilised show strong evidence of ‘learning’ in respect of direct labour costs, consistent with this feature of cost behaviour in aircraft assembly.

PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DAN VARIABLE COSTING PADA UMKM D’CIWIL CIRENG KRIWIL VAVA HOUSE DI PALEMBANG

Production price is all costs related to a product which some of them are elements of production cost such as raw materials, direct labour, and overhead manufactory. This cost production is used by the business owner to determine the selling price which will be sold to consumers. Production price will determine the earned income level, if the price production determination is incorrect, the income determination will also be incorrect. There are some methods used in determining the production price, those are full costing method and variable costing method. The location of this research was at D’Ciwil Cireng Kriwil Vava House, Jalan Sentosa Lorong Sriraya 6 No. 39 Rt. 42 Rw. 15, Kelurahan Plaju Ulu, Kecamatan Plaju Kota Palembang, South Sumatera. This research was carried out by comparing full method costing and varible costing method. Full costing method was the most appropriate method for D’Ciwil Cireng Kriwil Vava House micro, small and medium enterprise, because it included all elements of cost incurred and had been divided, so that the calculation of price production would be more appropriate and accurate and also could increase the profit of D’Ciwil Cireng Kriwil Vava House micro, small and medium enterprise with the determination of the right selling price.

Prediction of anthropometric variables in standing position in Venezuelan direct labor workers

Prediction of anthropometric variables in standing position in Venezuelan direct labor workers

Building responsible and sustainable supply chain frameworks: limits of international investment law and the CSR initiatives taken by the EU and China

ABSTRACT Supply chains play a pivotal role in global economic relations, fostering growth, employment, and poverty alleviation. Multinational enterprises (MNEs) are central actors in these chains, bearing responsibilities towards workers and the environment. Corporate Social Responsibility (CSR) standards guide MNEs in assessing the societal and environmental impacts of their activities, though these standards remain largely voluntary. Recent investment treaty practice shows a trend to incorporate CSR provisions in international investment agreements (IIAs), but such clauses fail to impose direct human rights, labour and environmental obligations on investors. Amidst this landscape, the EU and China, major players in global trade and investment, have established diverging legal and policy frameworks to build responsible and sustainable supply chains. Considering these developments, the objectives of this article are twofold. First, the article explores the integration of CSR in international investment law. Second, it evaluates the different CSR initiatives taken by the EU and China that frame their foreign direct investments. Focusing on EU–China FDI relations, the article delineates implications for global supply chain governance offering insights into the evolving landscape of CSR frameworks, and the plagued path in adopting mandatory corporate responsibility standards.

Impact of Foreign Direct Investment, Productivity, and Growth on Indonesian Youth Unemployment

Unemployment is a consistent economic challenge faced by all countries. Indonesia, as a developing country, grapples with unemployment issues predominantly affecting young individuals. This research aims to examine the impact of Foreign Direct Investment (FDI), economic growth, and labor productivity on youth unemployment in Indonesia. Annual time series data from 1991 to 2022 were analyzed using Autoregressive Distributed Lag (ARDL) technique. The study reveals a significant negative relationship between economic growth and labor productivity with youth unemployment in the long term. Meanwhile, in the short term, FDI and labor productivity have a significant positive impact on youth unemployment. It is hoped that the Indonesia government will prioritize the creation of job opportunities for young domestic workers and provide training to enhance the quality of youth workforce in Indonesia