Value : Journal of Management and Business

Café Therapy: Integrating Mental Health Care with Organizational Resilience

Kurniawan Arif Maspul — Sat, 30 Mar 2024 00:00:00 +0700

Café Therapy is a novel technique that blends the convenience of coffee shop settings with counseling and therapy services, with the goal of making mental health care more accessible and stigma-free. Café Therapy not only creates additional money but also lowers barriers to getting treatment and builds social resilience through community ties by integrating mental health services into a popular and friendly coffee shop setting. This novel idea is consistent with community psychology ideas, emphasizing the need of addressing social concerns and developing support networks. Café Therapy intends to improve its effectiveness and scalability through in-depth interviews, observations, and literature research, ultimately enhancing mental health outcomes and community resilience. Café Therapy creates a holistic and supportive environment that benefits individuals and the community as a whole by providing a safe space for therapy sessions, offering group programs and workshops, promoting nutritious food and relaxation, and collaborating with local mental health organizations.

The Effect of Reward and Punishment on Employee Performance

Risky Nadila Safitri, Suci Nurjanah, Riris Roisah — Sat, 30 Mar 2024 00:00:00 +0700

This research aims to find out how reward and punishment affects employee performance at the Nabila Farm Lembang agrotourism company. The testing technique used is quantitative with the number of samples taken from the entire employee population of twenty employees. The information sources utilized within this research are essential data acquired from the survey. Before testing the hypothesis, the multiple regression model is first tested with classical assumptions to ensure that the data is feasible for hypothesis testing. The analytical instrument used is Microsoft Excel software and SPSS 25. The results of this research showed that partially reward and punishment affected employee performance at the Nabila Farm Lembang agrotourism company. Simultaneously, reward and punishment affected employee performance.

The Influence of Social Influence and Facilitating Conditions on Use Behaviour of Mobile Banking Mandiri in Karawang

Muhammad Syahid Alfattaah, Siti Rohmatul Fuadah, Tiar Lina Situngkir — Sat, 30 Mar 2024 00:00:00 +0700

This research employs the UTAUT model to examine the impact of Social Influence and Facilitating Condition variables on behavior intention and Use Behavior among users of the Mandiri mobile banking application in Karawang. The purposive sampling method yielded 110 respondents, who were then subjected to path analysis using SPSS 25 to analyze the data. The Facilitating condition and social influence have a favorable and considerable impact on behavior intention. Behavior intention and facilitating condition variables have a impact on utilization behavior.

Perhitungan Harga Pokok Produksi dalam Penetapan Harga Jual dengan Metode Variable Costing pada Piscok Aneka Rasa di Jl. Ronggo Waluyo

Sat, 30 Mar 2024 00:00:00 +0700

This research challenges the influence of variable costing methodology on the pricing of various flavors of "piscok" at Jl Ronggo Waluyo. The study aims to: (1) delineate the production costs of "piscok" at Jl. Ronggo Waluyo, and (2) ascertain whether the manufacturing costs are determined using variable costing. Employing a quantitative approach and non-probability sampling, the study utilizes preliminary data obtained confidentially from Small and Medium Enterprises (SMEs), garnered through interviews with SME personnel and cost data acquired during the 2023 production cycle. Upon analyzing production costs and unit pricing for "Piscok Aneka Rasa" at Jl Ronggo Waluyo using variable costs, findings reveal a per-unit production cost of Rp 448.67, with 80% attributed to labor costs. Consequently, the unit price for "piscok" stands at IDR 807.61. This comparison facilitates evaluating product pricing between conventional and variable costing methods. While the business sets the selling price for the "piscok" category at Rp1.250.000, the application of variable costing results in a significantly lower price of Rp 807.61. Thus, the price discrepancy based on these methods amounts to approximately Rp 442.38. The pricing strategy adopted by Piscok Aneka Rasa in Jl Ronggo Waluyo is notably influenced by industry standards and competitors' pricing methods. Consequently, the price set by Piscok Aneka Rasa tends to surpass the corresponding rate derived from variable costing principles.

Harga Pokok Produksi dengan Metode Full Costing pada UMKM 4K Canteen & Kost

Sat, 30 Mar 2024 00:00:00 +0700

This research aims to gain an understanding of the calculation of the cost of goods manufactured using the Full Costing method. In addition, this research also looks for differences when calculating the cost of goods produced from 4K Cost & Canteen MSMEs. After the research was conducted, it revealed the details of each cost that had been incurred by 4K Cost & Canteen using the Full Costing method. It was found that there were differences in calculations with these MSMEs. The MSME's cost of goods produced for chicken pieces was IDR 2,802,000, and the cost of goods produced for drinks was IDR 2,625,000. After the research was carried out using the Full Costing calculation method, the cost of goods such as chicken pieces amounted to IDR 3,452,500, and the cost of production of Hoola drinks amounted to IDR 3,168,000, when compared to the calculation using the Full Costing calculation method. from the research that has been done that there are costs that have not previously been calculated by 4K Kost & Canteen during the production period.