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Missi Missi; Ati Rosmiati

This study aims to analyze the Extrinsic Elements of the Selimut Dream Novel by R. Adrelas. The data source of this research is the novel Selimut Dream by R. Adrelas totaling 352 pages published by the publisher Scritto Books Publisher, first issue, 2018. This type of research is descriptive qualitative. The technique used is the listening technique, and the note-taking technique is reading repeatedly, grouping data, describing, analyzing, drawing conclusions, compiling analysis results, and reflecting. Based on the results of this study, it can be concluded that there are extrinsic elements in the novel Selimut Dream by R. Adrelas, among others: Religious values ​​consist of: faith, prayer, prayer. Moral values ​​consist of: responsibility, honesty, patience, sincerity, respect. Cultural values ​​consist of: Cultural values ​​in Pasundan Banten and Jakarta. Social values ​​consist of: affection, caring, helping, sharing.

Hersugondo, Hersugondo; Salsabilla, Talitha Sahda; Lesticya, Widya; Yuliastuti, Nur Rachmalina; Sidabutar, Maxsuel Herianto

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2022 Sekolah Tinggi Ilmu Ekonomi Totalwin

Corporate governance is an important aspect in the company. The impact and implementation of corporate governance has become interesting for various companies because it substantially controls the management of institutions. This study analyzes the impact of elements of corporate governance (CG) which includes the composition of the board on the performance of banking institutions listed on the Indonesia Stock Exchange (IDX). The research population involved 25 banking institutions which are commercial banks in Indonesia. The data taken has a span of 4 years (2017, 2018, 2019, and 2020). Spearman correlation is used to identify the relationship between corporate governance and banking financial performance. The results of this study indicate that there is a positive relationship or correlation between the number of board personnel and the financial performance of commercial banks. The number of independent directors has a positive significant relationship with ROA, ROE and EPS, job duality has a positive significant relationship with ROA and EPS, and board meetings have no significant relationship with financial performance.

Robert Hendra Yudianto; Adnan Setyoko

Jurnal Riset Rumpun Seni, Desain dan Media 2022 Pusat Riset dan Inovasi Nasional

Packaging has multiple roles that greatly affect the target audience and even the target market. Not only does it play a role in protecting or facilitating distribution, far from that, packaging can communicate many aspects at the same time even in the absence of sales. Packaging deserves special attention and is done optimally as an effective communication medium. This study tries to describe the visual strategy on instant noodle packaging which is the market leader in Indonesia, namely Indomie. Indomie As the only brand that is able to dominate 70% of the market compared to its closest competitor, only 16%. Although not the only major factor, there are many interesting things that we can describe from the visual strategy that has been implemented by Indomie producers in competing with similar products. This research was conducted using descriptive qualitative methods to determine the visual strategy by outlining the graphic elements of the packaging. The results of this study indicate that a strong visual identity is able to influence consumers to more quickly recognize their products and at the same time conduct persuasion to choose their products in the ranks of other similar products.

Agnes Apryliana; Helmi Seftiani; Dini Nurhayati

Jurnal Pengabdian Masyarakat Nusantara (Pengabmas Nusantara) 2022 Universitas Muhammadiyah Manado

This community service project aims to train students of SMK Darussalam Karangpucung in writing short stories that contain local culture. This project recognizes the challenges students face in writing short stories, including difficulties in generating ideas and a lack of interest and motivation. Traditional teaching methods focus on lectures and analyzing existing stories, leading to a lack of hands-on experience and boredom. The project implements a five-step approach: preparation, pre-activity surveys, material delivery, writing practice, and question and answer sessions. The material presented includes the essence of short stories, their components (intrinsic and extrinsic elements), imagination techniques, writing tips, and the integration of cultural elements. The students enthusiastically participated in a short story writing practice session with the theme "Personal Experience" and blended local culture. Question and answer sessions allow for open discussion and problem-solving, which further increases student engagement. The project successfully achieved its goal, improving students' writing skills and interest in literature. The active participation of students, especially during writing practice, shows a renewed enthusiasm for the subject. The project also highlights the need for ongoing support and follow-up activities to strengthen the skills acquired. The success of this project is further evidenced by the full participation of the 30 target students, the successful completion of the planned curriculum, the students' real understanding of the material, and their high level of enthusiasm throughout the activity. Although time constraints limited the question and answer sessions, students' willingness to ask questions and their ability to generate creative stories during the practice sessions clearly demonstrated the positive impact of the project.

Ari Dwi Astono

JURNAL HUKUM, POLITIK DAN ILMU SOSIAL 2022 Pusat Riset dan Inovasi Nasional

The emergence of the current COVID-19 pandemic has a significant impact on people's activities from various aspects of life, both in foreign countries and in this country in various sectors, namely economic, political, social and cultural. The Covid-19 pandemic has hit almost 3 years and has not been fully controlled. Government policies that have been made and implemented require good management, for that full support from the community is also needed. The implementation of existing policies, ranging from PSBB, transitional PSBB, emergency PSBB, New Normal PSBB, Emergency PSBB 2, PPKM, emergency PPKM, Micro PPKM is felt to have not shown a significant decline, this makes the government continue to strive to continue to make policies and regulations. To reduce the rate of suspected Covid-19 contamination, the last government policy through the Java and Bali Level PPKM showed good results, was able to suppress and control the Covid-19 pandemic, Covid-19 control will not work if only the government does it, but requires participation of all elements of society in their respective areas. The government really needs the participation of various parties, namely the business world, the community, Covid-19 volunteers, community leaders and the media. In addition, community behavior is expected to be disciplined in implementing the health protocol, namely 3M (maintaining distance, wearing masks and washing hands frequently), with 3M discipline being the key to strengthening the implementation of 3T (testing, tracing, treatment) down to the village level. In addition, social distancing, long-distance travel restrictions, and proper promotion and education to the public are forms of public health efforts in breaking the chain of the spread of the Corona virus. In fact, there are still people who don't follow the rules, go out on motorbikes, don't wear masks and helmets, don't maintain social distancing, still crowd in the market, they tend to ignore the rules for wearing masks, even though there are rules from PerWali Semarang number 57 of 2020 article 6 paragraph 3

Ericson Rajagukguk

JURNAL TEKNIK MESIN, INDUSTRI, ELEKTRO DAN INFORMATIKA 2022 Pusat Riset dan Inovasi Nasional

This study aims to obtain an effective solar panel tracking mechanism using energy-efficient electric actuators. Furthermore, we designed and implemented a semi-active solar tracking system. A tracking system is proposed to control solar panel orientation using a moving mass, a spring system, and an actuator. The weight of the moving mass and the spring constant are optimized to reduce actuator size. A stepper motor was used for this case. This electric drive is not the prime mover of the solar tracker; hence, it works against mass elements lighter than solar panel weight as used in the active solar tracker. Experimental results suggest that the average power required by the stepper motor is 0.21% of the energy generated by the solar tracking system. The results indicate that the proposed solar panel tracker works satisfactorily to control solar panel orientation.

Sofyan Laksamana Haidar, Laksamana Rajendra Haidar; Ihsanil Huda, Haris; Sudirman, Bagus

JUISI : Jurnal Ilmiah Sistem Informasi 2022 LPPM Universitas Sains dan Teknologi Komputer

Employee attendance is primary factor at an institution or company in achieving target. This condition relates to disciplines. And affect to pros and cons company management or human resource quality it self, impact that happened can be in the form of lack of output from production result. Much company managements take decision by conduct salary amputation of each absence employee in the operation. In consequence, must existence of special record  to note existence and employees absence in order to employees existence in conducting job activity are noted properly. A lot of way of used for processing employees attendance, one of that is with use barcode machine. In STEKOM, absence system which used is fingerprint scanner machine, but the system mentioned is requiring expensive cost enough, it needs troubleshooting and also repairing. So that company have to releasing a lot of cost for handle employees attendance process. Beside that, damage fingerprint condition, wet and dirty can be became of employees. So its disturb process of absence transaction. Minutiae method is a method which is used by the writer in this research. This method is assumed as an effective method to describe the intrinsic elements in designing and identifying finger print. It is because in processing a program, it should be described in order to be understandable.

Kadek Ayu Suarmini; Nyoman Mandayani; Ketut Siya Darmini; I Gede Purnawaman; I Nyoman Subanda

Jurnal Kesehatan Medika Udayana 2022 Sekolah Tinggi Ilmu Kesehatan Kesdam IX/Udayana

Backgroud: Public services perfomed by government officials in various sectors at this time are still found weaknesses. Weaknesses that occur when providing public services certainly have an impact on the quality of services received by the community. One of the public services performed by professional organizations is carried out by the branch manager of the Indonesian Midwives Association (IBI), Buleleng Regency. As for the form of public service provided is the management and extension of the midwife registration certificate (STRB) for the midwife. Purpose: The purpose of this study is to measure the midwife satisfaction index of public services conducted by the branch manager of the Indonesian midwives’ branch of the Buleleng branch. Method: The research design used is descriptive research. The population in this study were all members of STRB. The sampling technique used is probability sampling technique with simple random sampling. Data collection techniques using a questionnaire with 14 closed questions. The questionnaire was distributed through WhatsApp IBI Buleleng group by providing a link for filling out the questionnaire on google form. Result: The results of this study of the 14 elements are almost entirely namely 13 elements that are in the good category and only one element that is in the category of not good enough category in the speed of service. Conclusion: Thus, it can be concluded that the portrait of the midwife satisfaction index of public services in the Buleleng Regency is in the good category, so it can be said that the quality of the services of the IBI PC on the Buleleng Regency is also in the good category.Keywords: Administration; Midwife; Society Satisfaction Index; Public Services

Arsy Pratomo, Sunu; Hermawati, Lilin

Ocean Engineering : Jurnal Ilmu Teknik dan Teknologi Maritim 2022 Fakultas Teknik Universitas Maritim AMNI Semarang

The Government's goal to make Indonesia an Maritime Country must be supported by all elements of society, especially is from the education sector. As one of the maritime education institutions to improve competent human resources in its field, it needs training and supporting facilities and infrastructure. One way to increase competence is to supply cadets with capabilities in the field of operation and maintenance of ship machining. Synchronous generator is one of the important components in ship machining. Therefore, the ability to operate and maintain generators is absolutely necessary for cadets in the world of work. Standard selection of generator in the Shipbuilding Laboratory follows Government standards through the Ministry of Transportation Regulations. To choose the best electricity generator, a special method is needed. The solution to this problem is the use of the Analytical Network Process (ANP) to determine synchronous generators that meet the quality standards and specifications of stakeholders.By implementing ANP, the synchronous generator is obtained according to quality standards with the specifications desired by stakeholders. In applying ANP, weighting is based on criteria, namely: durability, maintenance, spare parts, specifications and price. Then obtained an electric generator with appropriate quality standards and specifications.Results of data processing using the ANP method obtained electical generator alternative selection with each weight is adalah CUMMINS GFS-C30KW 41,6 %, HARTECH HT35Y 33,9 %, and CATERPILLAR C2.2 24,5 %.

Syafhira Faradita Sari; Amir Ali

jurmiki(Jurnal Rekam Medis dan Informasi Kesehatan Indonesia) 2021 program studi Rekam Medis dan Infomasi Kesehatan ITSK RS dr Soepraoen Malang

The medical record file contains the value of confidentiality that must be maintained because the medical record contains the patient's medical history from the beginning to the end of the patient's treatment. Objecyive To maintain the security and confidentiality aspects of medical record documents in the hospital filing room. Methods Descriptive research with a qualitative research design, and using a literature study. Result this research Aspects of security and confidentiality of medical record documents in the hospital filing room are from the elements of Man, Money, Material, Machine, namely, the use of finger print in the filing room is still not optimal. Overview of the Security and Confidentiality of Medical Record Documents in the Hospital Filling Room is caused by the SOP for the lack of knowledge of the medical record officer, the storage room does not meet the standards, the DRM storage area does not use metal shelves.

hasan, apsari; hasan, apsari

JURNAL ILMIAH KOMPUTER GRAFIS 2021 UNIVERSITAS STEKOM

This study aims to identify and analyze the visualization of the expression of the main character of the droid, namely Kabasaran in the digital comic Nusantara Droid War using a visual language approach through the wimba 4 method (illustration). Visual analysis includes elements and principles of visual language by classifying Kabasaran character expressions based on the suitability of the form language method. The results of the analysis show the depiction of expressions, using detailed line drawings and thin shading on the eyes, eyebrows, nose and mouth. The way of depiction in Kabasaran expression uses expressive depiction, distortion, and lines. Expressive drawing uses lines that give the effect of wrinkles between the eyes. Enlarged distortion depiction, used for the eyes, mouth, and teeth. Overall, the face is described as smooth, not many thick lines that give the impression of wrinkles or an old impression which is adapted to the character of Kabasaran in the comic, which is a small child.   Keywords: Expression Visualization, Visual Language, Form Language

Fitrian Prila Wardani; Devi Riri Yulyani; Tiara Ilmiyati

Jurnal Pengabdian Masyarakat Nusantara (Pengabmas Nusantara) 2021 Universitas Muhammadiyah Manado

Community service is carried out to the general public, and the target of the service is the al-bayyinah Muslim study group, Yosorati Village, Kec. Sumberbaru Kab. Jember. This service is in the form of training in reading the Koran properly and correctly through the Qira'ati method, the executor first surveys the field what are the current needs of the community. In an effort to popularize the Koran, currently there are various methods that are quite helpful in facilitating the process of learning to read the Koran properly and correctly. However, the general problems encountered in teaching the Koran today are: Quality of Education, Qualifications of Ustad Teachers, Uncertain Study Time, Learning Methods used are lacking/not mastered. Based on the implementation of good and correct Qur'an reading training through the Qira'ati method in Krajan Lor Hamlet, Yosorati Village, Kec. Sumberbaru Kab. Jember is the standard for the quality of learning outcomes for mothers who are not the same. Between one and another, due to differences in educational background and also the family environment, each Muslim congregation must be different in absorbing material, it shouldn't be 100% uniform. but the levels of differences that are too far apart indicate that something is lacking in the learning process, be it from the elements, teacher, means, or methods used. The development of various methods of reading the Koran at this time indeed enriches the variety of the learning process, but if the use of the method chosen by the Koran teacher or institution does not comply with the standards required by the method maker, then from the learning process to the product produced it is definitely not standard. It is often found in our society that the ratio of the teacher of the Koran to the number of students is not balanced. The number of Koran teachers is less than the students who are ready to be taught, and even then the quality of teachers is not evenly distributed, there are even ustad who are reckless because there are no Koran teachers who are ready to teach.

Apriliani, Sandra Dikna

DINAMIKA HUKUM 2021 Universitas Stikubank

Land* is* a* necessity* that* is* needed* by* every* Indonesian* citizen.* The* purpose* of* this* study* is* to* find* out* and* analyze* the* resolution* of* legal* disputes* against* holders* of* certificates* of* ownership* (double* certificate).* A sense of wanting to have a subject that will eventually lead to land disputes. One of the problems is the emergence of multiple ownership certificate (overlapping). "Double Certificate" can lead to civil disputes between the parties, so to ensure legal certainty over the land it needs to be resolved through a judiciary. Based* on* the* results* of* the* study* indicate* that* the* occurrence* of* double* certificates* caused* by* several* factors,* namely* the* bad* intention* of* the* applicant* for* the* certificate,* an* error* from* the* Land* Office,* namely* in* terms* of* collecting* and* processing* physical* data* and* juridical* data* of* the* land,* and* the* unavailability* of* a* comprehensive* land* registration* map.* Double certificate occur because there are two certificates in one office issued officially by the Land Office. This* research* uses* normative* juridical,* data* sources* collected* from* library* data* and* then* the* data* collection* techniques* used* are* literature* study.* The* formulation* of* the* problem* in* this* research* skirpsi* is*what* are* the* factors* that* lead* to* the* submission* of* dual* certificates,* and* the* legal* protection* that* double* certificate.* Legal protection for holders of land rights is as regulated in Government Regulation No.24 of 1997 and Article 38 paragraph (2) UUPA, Article 32 paragraph (2), Article 23 paragraph (2) and Article 19 paragraph (2) letter c, that the certificates of proof of right act as a strong means of proof. The two rights owners who are the object of the dispute do not receive legal protection if the revocation of the land certificate has been decided. Because the publication system used in Indonesia is a negative publication system that contains positive elements. Settlement* of* land* disputes* can* be* resolved* by* deliberation* by* the* parties* or* mediation* and* through* justice.* On* the* other* hand* there* is* a* need* for* special* procedural* law* provisions* either* through* deliberation* or* mediation* at* Land* Office* and* the* court* if* dispute* resolution* occurs* through* litigation. The settlement of disputes through this court route s generally through several solutions, ths is : 1. Lawsuit to the land office 2. Civil suit in court 3. State admnstrative court 4. Kasasi in the menchanism for resolving land disputes with multiple certificate outside the court route includes the use of legal remedies by mediaton.   Keywords:* Settlement,* Land* Certificate,* Double

Ainnur Rahmanti; Intan Alawiyah; Eka Wahyu Amelia

JURNAL KEPERAWATAN SISTHANA 2021 SEKOLAH TINGGI ILMU KESEHATAN KESDAM IV DIPONEGORO

The impact of Covid 19 occurs in all aspects of life, even 80% of the impact occurs in the non-health sector. Therefore, the management of Covid 19 needs to involve all elements of society, including the campus community. The campus community is expected to actively take social action and be at the forefront of carrying out social change, including responding to disasters. Higher education is responsible for teaching awareness of various social problems to its campus community. Efforts made by the campus in carrying out prevention started from policy development, development of supporting instruments for the Covid 19 alert campus, mobilizing Covid 19 volunteers to the formation of the Covid task force team.  

Yulianita Rochmana Pratiwi; Hero Priono

Jurnal Ilmiah Komputerisasi Akuntansi 2021 Universitas Sains dan Teknologi Komputer

The purpose of this research is to analyze the internal control system in Orthopedic and Traumatology Hospital of Surabaya by comparing it with the internal control system brought up by COSO (Committee of Sponsoring Organizations). The research method used in this study is qualitative interpretive paradigm describing and understanding the events that occured based on the perspective and experiences of the subject researched directly. The data in this research are collected through interviews, direct observations to the research object and documentation. The results of the analysis and research shows that the internal control system on cash receipts in Orthopedic and Traumatology Hospital of Surabaya is quite effective. This is shown by the elements of internal control set in the hospital. This can be proven with the existence of forms which have been numbered and proofs of transactions are printed with three copies each and always verified. However there are still some concurrent duties and cash adjourment to the bank. Keywords: Internal Control System, Cash Receipts

Sukma, Rakasyiwa Rewangga; Suliantoro, Adi

DINAMIKA HUKUM 2021 Universitas Stikubank

September 13, 2019, the US Food and Drug Administration (FDA) and the European Medicine Agency (EMA) issued a warning through the official FDA website, that contaminants were found that were thought to trigger cancer. It is known that the contamination is an impurity or nitrosamine compound or commonly called N-Nitrosodimethylamine (NDMA) which is included in chemical contamination originating from chemical elements or compounds that can endanger human health. Symptoms that appear are the skin and the whites of the eyes turning yellow, fatigue, darker urine, and abdominal pain. Based on this, there is a problem that needs to be analyzed, namely how the law protects consumers from consuming these materials, especially in the city of Semarang, are there any obstacles in the effort to protect consumers from consuming drugs containing NDMA. The methodology used in this research is juridical normative with secondary data, which is analyzed by analytical descriptive. The results of the analysis, it is known that the state through various provisions has protected consumers from consuming hazardous materials, including those in Article 8 "Regarding actions that are prohibited for business actors; Law Number 36 of 2009 concerning Health Articles 98, 99, 104 & 106 "Regarding the Security and Use of Pharmaceutical Preparations and Medical Devices" AND Regulation of the Minister of Health of the Republic of Indonesia 101 / MENKES / PER / XI / 2008 concerning Drug Registration. That in this protection effort, the government c.q BPOM is experiencing internal and external obstacles. Internal constraints, namely limited human resources and still low external business actors to meet the requirements for good production methods, with relatively low legal sanctions.   Keywords: Consumer Protection, NDMA Drugs, BPOM

Arief Fahmi Lubis

Tabsyir: Jurnal Dakwah dan Sosial Humaniora 2021 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Law enforcement within the TNI is carried out jointly in a military criminal justice system, which involves several elements, including: Investigators, Ankum, Prosecutors and Papera. Papera/unit commanders have the obligation to guide soldiers in determining their careers according to the competencies required by TNI regulations. The desire and hope of a Papera/unit commander is for the subordinates/soldiers under him to do their best for the progress of the TNI organization he leads, but in fact, for some reason, there are some Soldiers who violate the laws and regulations, by committing criminal acts. The aim of this research is to show that superiors who have the right to punish (Ankum)/unit commanders have the obligation to guide soldiers in determining their careers according to the competencies required by regulations within the TNI. The desire and hope of a unit commander is for the subordinates/soldiers under him to do their best for the progress of the TNI organization he leads, but in fact, for some reason, there are some Soldiers who violate the laws and regulations, by committing criminal acts. Qualitative research uses a descriptive approach to collect data systematically, factually, and quickly according to the description at the time of the research. The results of this research show that in the ongoing legal process, superiors who have the right to punish (Ankum) and Papera have 2 (two) paths in an effort to defend their service members from being punished or dishonorably dismissed (fired) due to considerations of military interests. with several considerations such as the TNI soldier having abilities that are really needed by the unit, the TNI soldier being assessed for good behavior on a daily basis or other considerations, so that Ankum can try through these 2 (two) paths, namely providing recommendations to be retained as a TNI soldier and submitting efforts law according to statutory regulations.

Triyani, Haztien Silmi; Karyantina, Merkuria; Suhartatik, Nanik

JITIPARI (Jurnal Ilmiah Teknologi dan Industri Pangan UNISRI) 2021 Universitas Slamet Riyadi Surakarta

Water, one of the most important elements of the body and one of the macro substances, has the similar role as carbohydrates, fats and proteins for us humans. Humans cannot survive in few days without drinking. Toxins in human body can be cleansed by consuming water regularly. Infused water alternately becomes the another option to encourage people to drink much water. Furthermore, infused water can help out many people who do not have time or do not like eating fruits. However, many people do not drink water because of their personal reason although infused water might become the second opinion after pure water, and can increase an appetite because of the fruit color. Based on the reason above, the research purposes were appointed to examine the effect of the added date palm and soaking time towards the levels of anti-oxidant in apple-cinnamon infused water. The study was conducted using a Completely Randomized Design (CRD) factorial with 2 factors. In the first factor, the research media was added with dates (0, 10, and 20 grams), and the second factor, the media was measured from its soaking time (4, 8, and 12 hours). The research was initiated by creating of apple-cinnamon infused water with the aadditional various dates. Then, conducting various analyses like chemical analysis, total sugar content analysis, vitamin C, DPPH and FRAP antioxidant activity, total phenol, total solids, and pH. The optimum result was emerged when the additional 10 gram of dates and 4 hours of immersion time were combined. The characteristics of infused water are total sugar 24.37%, vitamin C 11.39 mg / 100 ml, 34.82% RSA DPPH, FRAP value 5.15%, total phenol 18.51 mg gallic acid / 100 ml, total solids 4.75oBrix, and the degree of acidity (pH) 5.65.

Yassir Arafat; Mohammad Shopyan

Tabsyir: Jurnal Dakwah dan Sosial Humaniora 2021 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This research aims to determine the practice of managing savings funds for Eid packages in Sumber Pandan Village, Grujugan District, Bondowoso Regency. This research uses a qualitative approach. This type of research is in the form of field research. The location of this research is in Sumber Pandan Village, Grujugan District, Bondowoso Regency. Determination of informants using purposive. Data collection techniques use observation, semi-structured interviews and documentation. The data analysis uses descriptive data. Meanwhile, the validity of the data uses Validity, Reliability, Extended Observations, Triangulation, and Reference Materials. The results of the research show that the practice of managing savings funds for Eid packages in Sumber Pandan Village, Grujugan District, Bondowoso Regency, is that the management of savings funds is clearly carried out in matters related to good transactions and is managed by taking into account the profits that will be obtained later. Some savers believe that they don't know directly what their savings are used for. Most of them don't feel comfortable asking this because it is sensitive and private. Judging from sharia economic law, the implementation of Eid savings fund management according to Wahbah Zuhaili is halal for the manager (service provider) and according to Imam Abu Hanifah, he believes that the profit is shodaqoh. From this opinion, the researcher concluded that the Eid savings fund management transaction was permissible because the essence of Eid savings fund management was appropriate and fulfilled the elements of the wadiah yad dhamanah contract.      

Hariyanti Hariyanti; Didik Hermawan

Jurnal Ilmiah Komputerisasi Akuntansi 2020 Universitas Sains dan Teknologi Komputer

The determination of cost of goods sold aims to determine the price of product sales by a company. Calculation of basic price in a company to reduce the number of losses in the company. Because often the company suffered losses due to the large cost of production does not match the product selling price. The background of this study is how the calculation of cost of goods sold on manufacturing companies and how to determine the method of selling prices of products in manufacturing companies. In collecting this research data using descriptive research with quantitative qualitative data analysis techniques. Data collection method used is method of documentation and interview method. The data collected in the form of production data, sales, raw materials and others. The method used in determining cost of goods sold is using the approach of calculation method of full costing and method of variable costing.The calculation of cost of goods sold is a method of determining the price of products that charge elements of different production costs between the method of full costing with variable costing. In 2013 - 2015 UD. Eternal Blessing using Full Costing method in getting the results of 2013 amounted to Rp. 280.573.00. Year 2014 of Rp. 236.789.00. Year 2015 of Rp. 350.931,00. Meanwhile, when using Variable Costing method in getting the results in 2013 of Rp. 233701.00. Year 2014 of Rp. 209.398.00. Year 2015 of Rp. 323.299,00. Thus in knowing that between using method of full costing with variable costing happened difference. This difference is because the full costing method imposes all production costs, whereas the variable costing method does not impose fixed overhead costs. Fixed overhead costs exclude production costs. From this research it can be concluded that UD. Kedungpring Lamongan Eternal Blessings experience ups and downs of total profits per year and this study proves that cost of goods sold should pay attention to cost issues affecting the sale price.