Direct Labor Research Articles

PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENGENDALIAN BIAYA PRODUKSI PADA UD. TRUBUS BARU

Responsibility accounting, companies can cut wasteful spending and ensure organizational resources are used effectively to achieve company goals. The purpose of this research is to find out whether the implementation of responsibility accounting which is used as a cost control tool in companies is effective and efficient at UD Company. New Trubus. The analytical method used in this research is the library research method with primary data obtained directly from UD. New Trubus. The research results show that the company UD. Trubus Baru has been quite effective in implementing responsibility accounting as a cost control tool. This can be seen from the budget prepared by UD. New Trubus. Where there are annual differences in raw material costs, direct labor and factory overhead costs. This shows the company's ability to allocate raw material costs, labor and factory overhead costs.

Heterogeneity in performance of science and technology parks in China: Is there “club” convergence?

AbstractThis study investigates determinants of science and technology parks (STPs) performance in China. We estimate dynamic panel‐data models on a sample comprising 53 STPs for 2008–2018. Foreign direct investment and human capital impact labour productivity and innovation of STPs and explain differences in performance among them. We find evidence for beta‐ and sigma‐convergence of labour productivity and beta‐, but not sigma‐convergence of innovation. Our study provides novel insights for research on STPs and innovation policy regarding heterogeneity in performance of STPs, and specifically, some evidence concerning formation of “clubs” of STPs based on the city‐tier system in China.

The linkage between natural gas consumption and industrial output: New evidence based on time series analysis

This study is the first to examine the impacts of industrial gas consumption on industrial output in Malaysia due to its significance in the industrial sector. The present study aims to provide valuable insights into sustainable development and carbon emission reduction. The augmented distributed lag (ARDL) approach was employed to explore the relationships between gas consumption, foreign direct investment (FDI), financial development, capital, labor, trade openness, and industrial yield. Gas consumption, FDI, and capital significantly affect industrial output in the short and long runs. Nonetheless, the impacts of labor and financial development were only observed in the long term, while trade openness produced no notable influence on industrial output. The results could lead to critical policy implications as natural gas consumption is associated with lower carbon dioxide (CO2) emissions than non-renewable energy sources, such as oil and coal. Consequently, promoting increased gas utilization in the industrial sector could serve as a crucial driver for sustainable development and environmental protection by simultaneously reducing environmental damage and enhancing output. The current study provided valuable quantitative knowledge for policymakers, industry stakeholders, and any parties intending to advance sustainable economic growth while addressing environmental challenges.

Direct Labor Market Effects of Artificial Intelligence Assisted Applications Based on the Opinions of Illustrators and Company Managers: Hungarian Case Study

Direct Labor Market Effects of Artificial Intelligence Assisted Applications Based on the Opinions of Illustrators and Company Managers: Hungarian Case Study

Racing to the Bottom? Chinese Foreign Direct Investment and Collective Labor Rights

Studies have discussed how and if foreign direct investment (FDI) may improve collective labor rights in host countries. These studies presume FDI is from developed democracies to developing countries. Far less discussed is whether this positive effect of FDI on labor rights holds when FDI originates from a developing economy with oppressive labor conditions. The rapid rise of China as a new source of FDI provides an opportunity to examine this question. Using a time-series cross-sectional data set covering 123 countries from 2003 to 2017, I test how Chinese FDI is associated with collective labor rights of host countries in both developing and developed regions and whether the effect of Chinese FDI differs from that of FDI from other countries. I find that FDI from China is negatively associated with collective labor rights in host countries, while non-Chinese FDI does not show such a negative association. The negative association between Chinese FDI and collective labor rights is more pronounced in host countries in developing regions than in developed regions.Existen diversos estudios que han analizado cómo y si la inversión extranjera directa (IED) puede contribuir a mejorar los derechos laborales colectivos en los países receptores. Estos estudios parten de la base de que la IED procede de democracias desarrolladas y de que se destina a países en desarrollo. Sin embargo, se ha analizado en mucha menor medida si este efecto positivo de la IED sobre los derechos laborales se mantiene cuando la IED procede de una economía en desarrollo con condiciones laborales opresivas. El rápido ascenso de China como nueva fuente de IED constituye una oportunidad para estudiar esta cuestión. Comprobamos, mediante el uso de un conjunto de datos transversales de series cronológicas que abarca 123 países de 2003 a 2017, cómo influye la IED china en los derechos laborales colectivos de los países receptores, tanto en regiones en desarrollo como en regiones desarrolladas, y si el efecto de la IED china difiere del de la IED de otros países. Los resultados muestran que la IED procedente de China se asocia de forma negativa con los derechos laborales colectivos en los países receptores, mientras que la IED no china no tiene un efecto tan negativo. El impacto negativo de la IED china sobre los derechos laborales colectivos es más pronunciado en los países receptores de las regiones en desarrollo que en países receptores de regiones desarrolladas.Des études ont porté sur comment et si les investissements directs à l’étranger (IDE) peuvent améliorer le droit du travail dans les pays hôtes. Ces études supposent que les IDE proviennent des démocraties développées et sont dirigés vers des pays en voie de développement. On s’est beaucoup moins intéressé au maintien de cet effet positif des IDE sur le droit du travail quand ils proviennent d’un pays en développement aux conditions de travail oppressives. La montée rapide de la Chine en tant que nouvelle source d’IDE fournit une opportunité d’analyse de cette question. À l’aide d’ensembles de données chronologiques transversaux couvrant 123 pays de 2003 à 2017, j’évalue l’influence des IDE chinois sur le droit du travail des pays hôtes, tant dans les régions développées qu’en développement, et si celle-ci diffère de l’influence des IDE d’autres pays. J’observe que les IDE de la Chine entraînent des effets négatifs sur le droit du travail des pays hôtes, quand les IDE d’autres pays n’ont pas de tels effets négatifs. Les conséquences négatives des IDE chinois sur le droit du travail sont plus marquées chez les pays hôtes de régions en développement que de régions développées.

Analysis of the Impact of Government-Supplied Material Purchase Contracts with On-site Installation on Construction Market

The purchase contract for government-supplied materials, which means materials provided by the owner in public construction works, has various delivery conditions. Controversy has continued between public agencies such as the Public Procurement Service and construction contractors over the appropriateness of application of the purchase contract with on-site installation conditions, and the Anti-Corruption and Civil Rights Commission (ACRC) made recommendations in 2012. Nevertheless, public agencies continue to actively apply product purchase contracts with on-site installation conditions. In this study, total on-site installation related costs was defined as the sum of direct labor costs, equipment expenses, and other related interlocking costs. As a result of analyzing the total on-site installation related costs of government-supplied materials from the actual construction cost data of 25 construction works, it accounted for an average of 4.49% of the estimated price. If the ratio of 4.49% to the 37.5 trillion won estimated as the average amount of public construction projects in Korea is reflected, the annual on-site installation related costs is about 1.6838 trillion won. It can be confirmed that the proportion of on-site installation related costs of government-supplied materials in the construction market is substantially significant.

ANALISIS EFISIENSI BIAYA BAHAN BAKU, BIAYA TENAGA KERJA LANGSUNG DAN BIAYA OVERHEAD PABRIK TERHADAP RASIO PROFIT MARGIN PADA MIE AYAM BAKSO CAK NO SOLO

This study aims to analyze the efficiency of raw material costs, direct labor costs and factory overhead costs on the profit margin ratio at Bakso Cak No Solo Chicken Noodle. By doing cost efficiency, it can increase maximum profit. The study used a qualitative approach and descriptive data analysis techniques. Analysis of production cost efficiency uses a comparison between actual production costs and budget production costs. In this study using data from observation, interviews and documentation. From this study obtained the results that the efficiency of production costs on raw materials at the meatball chicken noodle shop is inefficient with a percentage of 125%, this shows that there is a difference between the actual production costs of raw materials. Thus, causing the Cak No Solo Meatball Chicken Noodle shop to experience a loss of Rp. 500,000. After making the efficiency of raw material costs, it was found that the actual raw material costs decreased by IDR 505,000, because of this the production costs became efficient with a percentage of 99%. With the efficiency of production costs, the profit earned by business actors increased by 0.94%, namely IDR 505,000. The NPM result of 81.03% is also obtained, which means that business actors are more efficient in managing costs and generating maximum profits from sales. The higher the NPM value means that the finances in the business are healthier and better.

Analisis Penerapan Akuntansi Biaya Bahan Baku Dan Biaya Tenaga Kerja Langsung Terhadap Peningkatan Hasil Produksi Pada PT Ghim Li Indonesia

The purpose of this study was to find out whether the cost of raw materials and direct labor costs had an effect on the increase in production. In this quantitative research two types of variables are used, namely the independent variable is Raw Material Cost, Direct Labor Cost and the dependent variable is Increased Production Results. Sampling is done by the technique used, namely purposive sampling. Data analysis using Classical Assumptions and Multiple Linear Regression methods. The results of the study were processed using SPSS 27, it can be seen that the Raw Material Cost has a tcount of 4.616 with a significance probability of 0.000, concluded that Raw Material Costs partially have a positive and significant effect on Increasing Production Cost of Direct Labor Costs has t count of 4.944 with a significance of 0,000 can be concluded that Direct Labor Costs partially have a positive and significant effect on Increasing Production Results. The F test shows the Fcount value of 71,270 and significance of 0,000b means that there is a significant effect between Raw Material Costs and Direct Labor Costs on Increasing Production Results.

Knowledge and Attitudes of Medical Faculty Intern Students in the Diagnosis and Treatment of Hypertension: A Cross-sectional Study

Objective: Hypertension is an important public health problem with high morbidity and mortality and seen in approximately 1 in 3 people all over the world. Hypertension can cause direct or indirect labor losses, but despite this, awareness in the society remains at low levels. This research was conducted to examine the awareness of hypertension in newly graduated medical school students.
 
 Methods: There search is across-sectional descriptive study. The population of the study consisted of 55 students studying in the last year of XXX University Faculty of Medicine. For the study, a questionnaire consisting of 26 questions was sent to the students electronically (Google forms), which was prepared by there searcher and questioned the presence of hypertension risk factors in the participants, the knowledge and attitudes of the participants about the diagnosis and treatment of hypertension.
 
 Results: 96,3% (n=53) of 55 people were reached. 43.4% (n=23) of the participants were female and 56.6% (n=30) were male. When the risk factors in the Turkish Hypertension Consensus Report were questioned among the participants, it was seen that the most common risk factor was having a stressful personality with 66% (n=35). 34% (n=18) of the participants had not had their blood pressure measured in the last 6 months. Only 3.8% (n=2) stated that they could completely manage a hypertension patient with their current knowledge. It was seen that the average of correct answers given by the participants to 6 information questions about hypertension was 3.55±1.21.
 Conclusion: Although the theoretical knowledge of the participants is partially sufficient, it is a situation that should be questioned well what makes them think that they cannot follow up hypertension patients. This may be due to the fact that medical faculties do not give as much importance to practical education as theoretical courses. More emphasis should be placed on the follow-up of common diseases such as hypertension in medical education, and students should be trained on routine practical approaches.

Analysis of the Relationship between Energy Consumption, Foreign Direct Investment, and Labor Force Participation by Vector Error Correction Model: The Case of Kazakhstan

This study examines the relationship between energy consumption, foreign direct investment, and labor force participation rate in Kazakhstan for the 1991-2021 period. Data on energy consumption are retrieved from the enerdata website, and data on foreign direct investment and labor force participation rate from the World Bank website. The Vector Error Correction Model (VCEM) method was used for data analysis. Research findings have shown that foreign direct investments have an effect on energy consumption for Kazakhstan both in the long run and the short run. The study found that although the labor force participation rate has an effect on energy consumption in the short term, it has no effect in the long term. These results are also important in terms of indirectly showing the long-term effects of foreign direct investments on the economy. The study used annual series for all three variables. Another important subject of study for explaining this relationship may be the use of series in different periods (especially quarterly).

Analysis of Production Cost Calculations Using The Full Costing Method of Mantahukan Fish on Ud. Kerupuk Ikan Kembar


 
 
 
 Abstract : This research was conducted at UD Kerupuk Ikan Kembar which operates in the Mantahukan fish cracker product industry, with the aim of knowing the calculation of the cost of production at UD Kerupuk Ikan Kembar and to analyze the application of the full costing method for calculating the cost of production at UD Kerupuk Ikan Kembar. This type of research uses quantitative descriptive research. Data was collected using documentation, interviews, and data analysis methods in the form of descriptive analysis. The research results show that UD Kerupuk Ikan Kembar still uses a simple production cost calculation method by adding up production costs consisting of raw material costs, direct labor costs, and supporting costs. Application of the full costing method by detailing all production costs that occur, including raw material costs.
 
 
 

Can the AI-Generated Content be Protected as Work Under Copyright Law? ---Jurisprudential Developments in China

Recent Chinese cases of the copyright disputes on AI-generated content (AGC) reveal challenges to copyright jurisprudence by Natural Language Processing (NPL)-based AI systems. Some scholars argued from the perspectives of intellectual characteristics of the AGC. This paper, however, combines historical and doctrinal methods to show that the production process of AGC should be the defining factor of work. This paper argues that modern copyright law does not protect the AI-generated content from the aspect of copyright law in intellectual writings/ paintings/ music/ art as work. Work in the history of copyright law requires direct human intellectual labor, which the AI lacks. AI does not have physical and / or mental labor to the levels of humans, and the human physical and intellectual labors put into building the AI system is different from the AIs production of contents. These are two separate and consecutive processes: humans make AI, and AI automatically generates contents. The second process cannot produce work because it does not involve comparable labor to humans.

Determinant of Economic Growth in ASEAN Countries (Indonesia, Thailand, Malaysia, Singapura, Philipines) 2010-2019

This research aims to analyze the effect of Foreign Direct Investment, Labor Force, External Debt, and Economic Freedom, on the Economic growth of Selected ASEAN Countries. The data used in this study is annual data for the period 2010-2019 sourced from The World Bank, Ceic Data, and Heritage.org. The analytical method used in this research is panel data analysis supported by Eviews 11.0. The results is show that foreign investment has a positive and insignificant effect on economic growth the workforce has a significant and positive effect on economic growth, foreign debt has a positive and dignified effect, and economic freedom has a significant and positive effect on economic growth.

PENENTUAN BIAYA PRODUKSI DENGAN METODE FULL COSTING UNTUK MENETAPKAN HARGA JUAL PRODUK CAFE BUKAN RUANG

The purpose of this study is to determine the cost of production at the Not Ruang Cafe using the full costing method to set the price. This type of quantitative descriptive with a comparative approach. The data used are primary data and secondary data to help researchers do the calculations. The results of this study indicate that the production costs determined by the company are lower than those determined using the full costing method, because the company has not included elements of direct labor costs and factory overhead costs into production costs. The current selling price of the product only uses estimates of production costs and competitors' selling prices. In contrast to the selling price determined by the cost plus pricing method, the selling price of Anteng's milk coffee, latte and pandan latte is higher than the company's selling price. However, Long Black, Taro Latte, Matcha Latte and Chocolate products are priced below the retail price set by the company. With the cost plus pricing method, a profit of Rp 1,520,491 is obtained, which is higher than the current selling price.

Penerapan Perhitungan Harga Pokok Produksi Pada CV Aulia Di Surabaya

CV. Aulia is a company engaged in the wood flooring processing industry and selling wood floors. The purpose of this study was to find out whether there is a difference between the calculation of the cost of production that has been done by the company and the calculation of the cost of production based on theory or what should be by using the Full Costing Method. This type of research is qualitative research. The research data was obtained by conducting observations, interviews, and literature studies. The results of the research show that there are differences in the difference between the calculation of the cost of production according to the company and the calculation of the cost of production based on theory or what it should be. The calculation of the cost of production used by the company so far is still very simple, namely by calculating the cost of raw materials, direct labor costs and factory overhead costs which only include indirect labor costs. The calculation of the cost of production is based on theory or should have a higher nominal value compared to the calculation of the company's cost of goods according to the company. This is because all factory overhead costs such as auxiliary costs, fuel costs, electricity costs and electricity depreciation costs are included in the calculation of the cost of production.

Analisa Selisih Varians Dalam Upaya Pengendalian Biaya Produksi Sedotan Steril Pada PT. ABC Di Mojokerto

PT. ABC is a company engaged in the processing of plastic pellets and various kinds of straws using machine tools to carry out their production. The purpose of this research is to find out how the production cost budget is prepared by PT. ABC and whether it is correct, and also to find out how to control production costs that occur at PT. ABC and is it efficient. This research is a qualitative research. The research data comes from the financial reports of PT. ABC in 2022, namely in the form of a budget and realization of production costs. The research sources used were interviews and literature studies. Based on the results of the analysis, the procedure for preparing the production cost budget at PT. ABC is not yet fully accurate when compared to existing theoretical studies, because there is a difference that results in inaccuracies in the production cost budgeting procedure. To find out how to control the production costs of PT. ABC and whether it is efficient is to analyze the difference in production costs by comparing the budgeted costs with actual costs. If there is a difference, whether profitable or unprofitable but still below the tolerance limit of 5%, it is said to be efficient. Then to find the cause of the discrepancy, an analysis of the difference in the cost of raw materials and direct labor is used which consists of the difference in price/tariff and the difference in quantity/efficiency. Whereas for the analysis of factory overhead costs using the four differences method consisting of budget differences, capacity differences, fixed efficiency differences, and variable efficiency differences. Based on the results of the difference analysis, it is known that between the budget and realisation, there is a profitable difference of Rp. 97,404,768.14 or 11.25% so that overall it can be said that the budget for production costs of PT. ABC is efficient or under control.

Cost Accounting and Performance Evaluation in Manufacturing Companies

The main objective of the study was to examine cost accounting as a panacea for performance evaluation in manufacturing companies. The data used in the study was obtained from primary sources. The collection of primary data was done through the administration of questionnaire on respondents who are staff of Nigerian breweries plc Enugu.A questionnaire was designed and administered to One hundred and nine (109) respondents from a population of Two hundred (200) in which the completed ones were returned and used in the completion of this study. Taro Yamane’s formula was used in determining the sample size. The data collected were analyzed with the use of Statistical Package for Social Sciences (SPSS). Results showed that there is significant relationship between direct material and performance of manufacturing companies, there is significant relationship between direct labour and performance of manufacturing companies,overhead cost has significant effect on the performance of manufacturing companies and Cost accounting has significant effect on the performance of manufacturing companies in Nigeria. Consequently, the study concluded that cost accounting is a very efficient and effective panacea for performance evaluation in manufacturing companies. However, to prepare a good and workable costing technique, establishments must know its goals and objectives, as well as where it is heading to. Nevertheless, cost accounting control is a managerial tool and not a substitute for management

Analisis Perhitungan Anggaran dan Insentif pada Karyawan Sarang Burung Walet Surabaya

The purpose of this study is to analyze the calculation of direct wages and incentives at the company. This type of research uses qualitative research. Data obtained from interviews and several documents from the company. Data collection techniques used are documentation and interviews. The results of this study use the direct labor budget theory, to determine the calculation of direct wages and incentives.The benefits of this study explain the calculation of direct wages and incentives for companies.

Prosedur Perhitungan Anggaran Upah Tenaga Kerja Langsung di PT. Wijaya Tirta Makmur

The purpose of this study is to identify the procedure for budgeting direct labor wages of the convection division at PT Wijaya Tirta Makmur. This type of research uses qualitative research. This study used primary data and secondary data. From the observations that have been made, it can be seen that all staff, both office and production, both have an important role in the production process.The results of this study show that the wage system used by PT Wijaya Tirta Makmur for convection division is a wage system based on the number of units of output which can certainly increase company productivity.

Techno-Economic Analysis of Utilization of Tofu Production Liquid Waste into Liquid Organic Fertilizer Using Experimental Methods

Tofu Industry is a company that produces liquid waste that has the potential to pollute the environment and is one of the industries that produces organic waste. The presence of organic elements in tofu liquid waste causes researchers to use tofu liquid waste into liquid organic fertilizer that has added value. This liquid organic fertilizer can be an alternative at a low price compared to other liquid organic fertilizers on the market. This liquid organic fertilizer is manufactured mainly from tofu liquid waste with coconut water, brown sugar solution, and EM4 solution. The method of making liquid organic fertilizer is a random design complete with three treatments. Each sample composition is 1 liter of liquid waste, 2 liters of liquid waste, and 3 liters of liquid waste. The laboratory test results show that in liquid organic fertilizer, N, P, and K show that treatment A has the best results with N values of 0.42%, P 0.13%, and K 0.29%. The results of the techno-economic analysis are that the cost of goods produced is obtained at Rp. 5,178.75 / liter, the break-even point of 95.58 liters, and it takes 42 days to break even. The payback period only takes 0.9 years. For further research, the process of making liquid organic fertilizer should produce samples on a large scale to minimize the calculation of techno-economic analysis in the direct labor wage section.