Jobs In Order Research Articles

CONCEPT AND METHODOLOGY OF JOB ORDER COSTING THEORY AND PRACTICE

The concept and methodology of job order costing will be discussed in this article. As mentioned above, job order costing is a cost accounting method used by manufacturing companies to calculate and allocate production costs based on specific orders provided by customers. Job order costing is an ideal method if the product is unique and non-standard, which is usually the case in the construction, printing and private project sectors. Job order costing involves the collection of raw material costs, direct labor costs, and factory overhead costs which are aggregated and accumulated into separate accounts at order turnover. Once the order is completed, these costs should be reduced to the actual production account and accumulated if necessary. The generated order costing cost report is an important tool for analyzing profitability and decision making, which performs pricing and controls overproduction and unproductivity. Although this is the most accurate costing method, the first, most detailed cost accumulation, and often complex salvos. Innovation and technology, including accounting software, have also improved and increased the cost of audit work.

Analisis Penerapan Metode Job Order Costing dalam Menghitung HPP dan Penentuan Harga Jual Produk pada Percetakan Bayu Aji

This study aims to evaluate the use of the job order costing method in calculating the cost of goods produced and determining the selling price of products at Bayu Aji Printing. This research uses a qualitative approach with a descriptive analysis method, which aims to present data systematically so as to facilitate understanding of the phenomenon and drawing conclusions. Data collection is done through direct observation and interviews with business owners. The results showed that Bayu Aji Printing has not implemented an appropriate calculation of the cost of goods produced which can affect the determination of product selling prices. Therefore, data analysis was carried out to calculate the cost of goods produced using the job order costing method to determine a more accurate selling price.

Cost accounting in Cambodia’s garment industry: A case study

This study examines the cost accounting practices of garment manufacturers in Cambodia, with a particular focus on a leading company in the industry. By conducting in-depth interviews and analyzing secondary data, such as cost breakdown reports and job costing sheets, the research provides valuable insights into how cost accounting influences production efficiency and sustainability. The findings indicate that the company utilizes a detailed job order costing system integrated with FOB costing principles, meticulously tracking direct material, direct labor, production overhead, and non-production costs. This comprehensive approach facilitates accurate cost determination and informed pricing decisions, thereby ensuring profitability. This study is the first to offer an in-depth examination of cost accounting practices in the Cambodian garment industry, providing a unique, contextualized understanding of the challenges and strategies of a leading garment manufacturer in the country. However, the research is limited to a single case company, which may not fully represent the broader industry. Future research should consider comparative studies across multiple manufacturers to provide a more comprehensive understanding of industry practices.

Penerapan Metode Job Order Costing Dalam Penetapan Harga Pokok Produksi Pada Ukm J’rami Farm

This study analyzes the application of the Job Order Costing method in determining the Cost of Goods Manufactured (COGS) at SME J'rami Farm in Bogor using a case study approach with data collection methods through interviews, observation, and document analysis. The results showed that the application of the Job Order Costing method provides a more accurate calculation compared to the method that has been used so far, thus enabling the company to set a more optimal profit margin and helping the company improve production cost efficiency. The application of this method also provides opportunities for SMEs to develop their business and be able to compete better in the market

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.

Development and Evaluation of a New Algorithm for Real-Time Image Processing

When working with real-time images, creating and testing new methods is very important for making computers work faster and more accurately. This study describes a new method that is meant to solve problems in real-time picture processing applications by making them faster and better at what they do. It was created because of the need to deal with picture data that was getting more complicated in many areas, including autonomous systems, medical imaging, monitoring, and multimedia apps. Several new methods are built into the suggested program to help it reach its goals. To begin, it uses advanced parallel processing designs to speed up calculations without lowering their quality. The method cuts down on processing delays by making the best use of resources and job ordering. This makes it ideal for time-sensitive apps that need to make quick decisions based on real-time picture data. The algorithm also uses strong feature extraction techniques that are designed to work well with a wide range of picture traits and noise levels. This improves the algorithm's ability to work in a variety of settings, making sure it always works well in different working situations. Adaptive filtering mechanisms and advanced edge recognition algorithms are two important parts of the algorithm that work together to make it quick and easy to get useful information. A lot of testing was done to see how well the algorithm worked against the best available methods, using normal image processing datasets and real-life situations. A lot of attention was paid to performance measures like processing speed, accuracy in feature recognition, and computer economy. When compared to traditional methods, comparative research showed big gains in processing speed without sacrificing accuracy.

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.

ORGANIZATIONAL COMMITMENT OF JOB ORDER EMPLOYEES IN PHILHEALTH-CAR: INPUT TO STRATEGIC MANAGEMENT

Organizational commitment among Job Orders significantly influences workforce stability and performance in an institution like PhilHealth-CAR. This study investigates the levels of affective, continuance, and normative commitments among JOCs through a quantitative approach. The findings revealed the existence of moderate affective commitment, which is driven by a sense of belonging and a good culture at the workplace. Perceived costs drove the continuance commitment due to leaving, and normative commitment reflected ethical obligations and loyalty. These vary from improving the culture in an organization to having a stronger affective commitment to aligning leadership with the employees' values to enhance normative commitment.

The Impact of Employee Motivation and Job Satisfaction among Job Order Employees in the Municipality of Maramag, Bukidnon

The Impact of Employee Motivation and Job Satisfaction among Job Order Employees in the Municipality of Maramag, Bukidnon

Analisis Harga Pokok Produksi Berdasarkan Metode Job Order Costing Terhadap UMKM Bandeng Presto Sidoarjo

Presto Milkfish MSME, owned by Ibu Lina, is one of the MSMEs in Indonesia that is growing quickly right now. Founded in 2006, the company currently has three employees. This quick milkfish is a common gift from Sidoarjo. Presto milkfish is frequently served as a side dish to guests during parties. The purpose of this study is to improve knowledge of the cost factors that should be considered when manufacturing pressure-cooked milkfish and to demonstrate how these costs can be added to obtain the appropriate production costs. The job order pricing approach, documentation, and interviews are the data collection techniques employed in this study. At Sidoarjo's Kedung Perku Village Temple, study was conducted.

A TRACER STUDY ON THE BACHELOR OF SCIENCE IN BUSINESS ADMINISTRATION MAJOR IN MARKETING MANAGEMENT GRADUATES FROM BATCH 2022-2023

This tracer study assessed the employment status and job readiness of graduates from the Bachelor of Science in Business Administration-Marketing Management program at a local college in Kapalong, Davao del Norte, focusing on batches from 2022 to 2023. Using a descriptive research methodology, the study gathered data from 143 alumni through an online survey conducted via Google Forms. Findings revealed that 88.11% of the surveyed graduates were employed, with 46.85% working in marketing-related jobs, 6.29% in academia, and 34.97% in government or non-job-related professions. Employment status varied, with 38.46% as a permanent position, 27.27% on contractual terms, 10.49% as job orders, another 10.49% self-employed, and 1.40% in probationary positions. In the same manner, 35.66% of these graduate-respondents are now earning a salary range of Php.11,000-15,000 and 53.15% of them were able to find a job within 1-3 months after graduation. Additionally, 2.10% of the respondents were pursuing further studies, specifically masters degrees. The graduates rated very high in terms of work attitude, the quality of education provided, and the development of skills and abilities, consistently exhibiting these positive attributes. However, the study identified a notable deficiency in computer and ICT skills among the graduates. Thus, it is recommended that the college enhance its marketing curriculum by incorporating practical training in commonly used computer and ICT software to better prepare students for the demands of the job market. KEYWORDS: Tracer Study, Marketing Management Graduates, Employment

A TRACER STUDY ON BACHELOR OF SCIENCE IN BUSINESS ADMINISTRATION - FINANCIAL MANAGEMENT GRADUATES FROM ACADEMIC YEAR 2019 TO 2023

This study aimed to assess the employment rates and employability status of graduates from the Bachelor of Science in Business Administration-Financial Management program at Kapalong College of Agriculture, Sciences, and Technology from 2019 to 2023. It also examined graduates attitudes towards work, the quality of education provided by the institution, and their skills development. Using a descriptive research method, a total of 587 respondents participated in an online survey conducted through Google Forms. Findings revealed that 88.17% of financial management graduates were employed, with 52.07% working in job-related professions such as credit & collection assistant, entrepreneur, cashier, auditor, bookkeeper, inventory personnel, accounting staff, and account officer. Additionally, 30.77% were employed in non-related fields including office-based clerk, government employee, sales agent/specialist/representative, call center agent, marketing specialist, technical staff, and photographer. Among the employed graduates, 37% held regular positions, 33% were on job order, 16% worked on a contractual basis, 8% were casual employees, and 6% were self-employed. Furthermore, only 0.85% pursued a Master in Business Administration, while 4.26% became teacher education unit earners. The study found that graduates consistently exhibited very high levels of attitude towards work, quality education provisions, and skills development. However, computer and ICT skills received the lowest mean score, suggesting a need for the program to offer practical training sessions, workshops, or laboratory sessions to enhance students proficiency in these areas. Providing opportunities for students to practice using computer software and applications in simulated business environments or real-world projects is recommended.

Pixelation of time matrices for solving permutation flowshop scheduling problem

Over the last decades, scheduling theory has been put into practice so as to tackle production process as a combinatorial optimisation problem and specifically as a PFSP (Permutation Flowshop Scheduling Problem). Often, NP-completeness of PFSP leads numerous research towards suggesting heuristic algorithms. The objective is to propose an optimal or near-to-optimal order of n jobs processing on m machines with a minimum completion time of all jobs. In this paper, a two-phase heuristic algorithm will be presented, named IFRS (Improved FRS). FRS, within the first phase, is going to be used to find a superior order of jobs out of Taillard’s instances; then the order of jobs will be improved again in phase 2. While running IFRS, a completely new idea, named Pixelation of time matrices, will be used for the very first time and provide a final pattern, which can be used in any heuristic algorithm with makespan criterion. After using the hard benchmark instances of Taillard, the superiority of IFRS over 20 algorithms is going to be shown by tables and statistical graphics. Due to its low makespan values, IFRS benefits flow production, as does NEH.

Analysis of Production Cost Calculation Using Job Order Costing Method at PT Secma Energy Cell

Production Cost Calculation is very important for companies as support in financial reporting. Recording production costs encourages business managers to create accurate and fast administrative documentation, so that companies can predict selling price and profit and loss in accordance with expectations. This study aims to examine whether PT Secma Energy Cell, situated in Gresik Regency, East Java, to the principles of cost accounting in implementing the Job Order Costing method for determining production costs. Utilizing a descriptive qualitative approach with a case study methodology, the study aims to evaluate the application of cost calculations for plastic bags and rolls of varying sizes. Data gathering techniques encompass observation, interviews, and documentation of total and variable cost calculations. The study spanned around six months, from December 2022 to May 2023, whereas the data recorded dates back to October 2021. Findings revealed that PT Secma Energy Cell employs a total of 62 individuals, with 34 engaged directly in production activities, while the remainder are non-production staff. Over the course of one month, the company utilized 115,400 kilograms of raw materials, amounting to IDR 2,311,471,500.00, the production of ready-to-sell goods for 1 month was 42,775,005 kg, plastic roll production was 105,020.00 kg, and plastic bag production was 147,795 kg. Up to this point, the company has established the product price per kilogram with an approximately markup of 70%, so that each order received has been calculated in advance regarding the selling price of each product. The analysis revealed that using the Job Order Costing method, the production cost amounted to IDR16,559.48 per kilogram for plastic bags and IDR20,118.81 for plastic rolls. This indicates that PT Secma Energy Cell effectively implements the job order costing method by accurately accounting for expenses associated with raw materials, direct labor, and factory overhead costs. This is intended to enhance the accuracy of the set selling price and potentially boost the company’s future profitability.

A TRACER STUDY ON THE SECONDARY EDUCATION MAJOR IN FILIPINO GRADUATES FROM ACADEMIC YEAR 2022 TO 2023: EMPLOYMENT IN FOCUS

This tracer study was conducted to assess the employment rates and employability of graduates who completed the Bachelor of Secondary Education-Filipino program from the years 2022 to 2023 at a local college in Kapalong, Davao del Norte. Additionally, it aimed to identify the graduates attitudes towards work, evaluate the quality of education provided by the institution, and analyze the development of graduates skills and abilities. The study employed a descriptive research method, gathering data from 47 respondents through an online survey using Google Forms. Survey showed that the employment rate of secondary education- major in Filipino graduates was 72.3% of which 38.3% is working as teachers. Further, as to those whose work is non-teaching, 10.6% is working in call center agencies, 6.4% is working as office-based clerk, 4.3% are government employee, 2.1% as kitchen manager, 6.4% as sales associate, 2.1% as events manager, and another 2.1% as storekeeper. Then, 8.5% are regular employees, 6.4% are self-employed, 31.9% are full-time employees, 4.3% are on job order, 19.1% are working on contractual basis, and 2.1% is working on part-time but seeking full-time employment. Meanwhile, surveyed showed that there are only 10.6% who pursued further graduate studies. The level of attitude to work, quality education provisions of the institution as well as skills and abilities development obtained a very high descriptive rating which means that the secondary education- major in Filipino graduates always manifested the said behaviors. Results showed that secondary education- major in Filipino faces unemployment. Thus, it is advisable for the school to appoint a graduate employability coordinator. This individual would be tasked with tracking and overseeing graduates employment statuses, as well as organizing online forums to disseminate information regarding various job vacancies and opportunities available for application.

Efektivitas Proses Produksi Melalui Pengendalian Kualitas pada Part End Plate dengan Metode Lean Six Sigma di PT. GCE

Competition in the business world is getting tougher, encouraging companies to improve and develop the quality of their production, the quality of the goods or services produced will affect the competition of a company. Making the production process more effective is something that companies must do to increase production results and can affect company costs. PT.GCE is a manufacturing company operating in the Sheet Metal sector and the production process takes place on a job order basis. In the production process, various deviations and obstacles often occur which result in products experiencing non-conformities, both in product form and processing time. The Six Sigma method is a business strategy that is considered capable of improving and maintaining a company's operational excellence. The results of calculations carried out using the DMAIC method in the Part End Plate production process obtained data on 0.048 defects in the non-conforming product category and 0.084 defects in untidy products, so it can be concluded that defects in Part End Plate products are below 3.4 defects out of a million opportunities. From the calculation results, it was found that the factors causing defects in the Part End Plate production process could be caused by several factors experienced, including machine and labor factors. It is necessary to propose improvements that can be made in an effort to reduce the level of product defects in Part End Plate products so that defects no longer occur in the product. Keywords: DMAIC, Manufacture, Quality Control, Six Sigma.

An Electrical Power Inventory and Monitoring System

The Inventory Management and Monitoring System is a software that is helpful for the various business sectors that operate in stores, products, and services where storeowners, products and services proprietors keep the records of sales and purchases, supply and demand, and risk and opportunities. A mismanaged inventory means disappointed customers, too much cash tied up in warehouses, slower sales, and sometimes detrimental to the work relation environment, investments and businesses, and most probably financial losses. Inventory control problems often result in record and physical count discrepancies which may ultimately lead to higher than preferred inventory levels. Conversely, accurate inventory records result in lower inventory investment and are the foundation for forecasting, ordering, tracking, vendor evaluation, dead stock, and administration plans and decisions. The researcher observed that most of the application of the inventory system was sales and products. Through this study, the researcher applied inventory in terms of electrical maintenance relations which includes electrical supplies, devices and equipment, services, and electrical power consumption. An Agile software development methodology was used in developing the system. The inventory archive maintenance system was developed using Java, HTML, CSS, PHP, PhpMyAdmin, and MySQL. The Inventory System includes Messaging, Supplies Inventory, Job Orders, Repair Records, and Wattage Consumption. Integration of disciplines made the study finished and the user’s manual was produced for guides and references for the use of the system.

SISTEM INFORMASI AKUNTANSI PROSES BISNIS JOB ORDER PADA PERUSAHAAN JASA

Accounting information systems are very important for newly established micro start-ups. Especially operational standards for main business processes. This can help start-ups carry out their business processes in a structured, orderly, controlled, and standardized manner. This applied research discusses the preparation of job order procedures that can be applied to a micro start-up business in production house services. This research aims to create accounting information systems and organize a simple job order transaction workflow with robust internal control. Procedures are prepared narratively and in flowchart form for each job order type transaction that occurs by applying the principles of effective and efficient internal control. This research method is descriptive qualitative. It can be concluded that micro start-up businesses need to have job order procedures in the form of written narratives or the form of flowcharts and also bookkeeping, which contain elements of an internal control system to adapt to the limited resources available in this micro start-up business. Keywords: Accounting Information System, Job Order, Business Process

Pricing Decision System for Custom Design Batik

The process of determining costs and prices in Make-to-Order (MTO) companies is generally complex because they make products according to special orders. Speed, accuracy, and consistency are necessary for a successful pricing estimation. Custom batik price, along with anticipated production time, is still done manually at the moment. Integration of design and manufacturing with computer-based was needed to produce custom batik products. This paper aims to develop a pricing decision system model for CAD custom batik motifs and written batik CNC machines used in the production processes. Customers can adapt their budgets by changing the parameters to suit their requirements and capacities using various price options. This model helps the customers to make buying decisions. The data and information were gathered through interviews, observations, and a literature review. The pricing decision system has been determined using the job order costing method, where prices are collected for each order separately according to the demand's identity or the order's cost. The system was developed through the prototyping process. This research has created a framework for determining the price for custom design batik based on 4 (four) parameters: the motif, the number of colors used, the type of color used, and the type (size) of the fabric used. Also, incorporating more comprehensive parameters has improved the system (motif size, number of colors, color selection, coloring techniques, and fabric sizes). The outcome of the calculation simulation demonstrates that the constructed model successfully calculated the unit price of products with accuracy. It shows that the system can be used in practical situations.

Workplace incivility among hospitals in Jolo: nurses perspectives

This study looked at nurses' perceptions of workplace rudeness in Jolo hospitals throughout the 2023 fiscal year. The research used statistical analysis procedures such weighted mean, standard deviation, t-test, One-way ANOVA, and Pearson's r, using a non-probability sampling method with 100 nurse responders. The following are the conclusions: 1) The bulk of nurse responders were unmarried females 26 years of age and older who were employed as staff nurses with a bachelor's degree under contract or job order; 2) In terms of workplace incivility, nurse respondents disagreed that forms like inappropriate jokes, hostility and rudeness, inconsiderate behavior, gossip and rumors, and free-riding were common; 3) Nurse respondents disagreed with the occurrence of supervisor, physician, and patient/visitor incivility in Jolo hospitals on average; The study supports Betty Neuman's System Model (1982), which emphasizes that people are unique, composed of various factors, and respond to stressors within a specific range. 4) Profile variables, such as age, gender, civil status, employment status, and educational attainment, did not significantly influence nurse-respondents’ assessments of workplace incivility in Jolo hospitals. 5) In general, nurse-respondents who disagreed with the extent of sources of workplace incivility were probably the same group that disagreed with the extent of forms of workplace incivility in Jolo hospitals. Stressors can affect a system both inside and outside the client system boundaries. They can come from internal, external, or manufactured environments.