ANALISIS PENGENDALIAN BIAYA PRODUKSI DALAM MENINGKATKAN PEROLEHAN LABA PADA PT. SEMEN BOSOWA MAROS

Penelitian ini bertujuan untuk mengetahui pengendalian biaya terhadap laba.Penelitian ini dilakukan pada PT. Semen Bosowa Maros sebagai objek penelitian.Penelitian ini berfokus pada pengendalian biaya produksi berkaitan dengan laba yang diperoleh PT. Semen Bosowa Maros pada tahun 2013 sampai 2016. Dalam mengendalikan biaya produksi, PT. Semen Bosowa Maros menggunakan anggaran sebagai alat pengendalian biaya.Dengan adanya anggaran, biaya dapat direncanakan jumlahnya sebelum melaksanakan aktivitas produksi.Anggaran pada PT. Semen Bosowa Maros telah berfungsi sebagaimana mestinya karena jumlah anggaran didasarkan pada angka standar yang sudah diperhitungkan secara cermat dan berfungsi sebagai alat penilai efisiensi dimana angka standar yang dipakai memang efektif sehingga realisasi biaya yang melebihi atau kurang dari dianggap pemborosan/penghematan. Hasil penelitian ini menunjukkan PT. Semen Bosowa Maros menggunakan anggaran sebagai alat pengendalian biaya.Dengan adanya anggaran, biaya dapat dikontrol dan dilakukan penghematan biaya namun tujuan utama perusahaan untuk memperoleh laba yang maksimal tetap dapat tercapai. Kata Kunci: Pengendalian Biaya, Anggaran, dan Laba

Usability and acceptance of crowd-based early warning of harmful algal blooms

Crowdsensing has become an alternative solution to physical sensors and apparatuses. Utilizing citizen science communities is undoubtedly a much cheaper solution. However, similar to other participatory-based applications, the willingness of community members to be actively involved is paramount to the success of implementation. This research investigated factors that affect the continual use intention of a crowd-based early warning system (CBEWS) to mitigate harmful algal blooms (HABs). This study applied the partial least square-structural equation modeling (PLS-SEM) using an augmented technology acceptance model (TAM). In addition to the native TAM variables, such as perceived ease of use and usefulness as well as attitude, other factors, including awareness, social influence, and reward, were also studied. Furthermore, the usability factor was examined, specifically using the System Usability Scale (SUS) score as a determinant. Results showed that usability positively affected the perceived ease of use. Moreover, perceived usefulness and awareness influenced users’ attitudes toward using CBEWS. Meanwhile, the reward had no significant effects on continual use intention

A comprehensive health effects assessment of the use of sanitizers and disinfectants during COVID-19 pandemic: a global survey

COVID-19 has affected all aspects of human life so far. From the outset of the pandemic, preventing the spread of COVID-19 through the observance of health protocols, especially the use of sanitizers and disinfectants was given more attention. Despite the effectiveness of disinfection chemicals in controlling and preventing COVID-19, there are critical concerns about their adverse effects on human health. This study aims to assess the health effects of sanitizers and disinfectants on a global scale. A total of 91,056 participants from 154 countries participated in this cross-sectional study. Information on the use of sanitizers and disinfectants and health was collected using an electronic questionnaire, which was translated into 26 languages via web-based platforms. The findings of this study suggest that detergents, alcohol-based substances, and chlorinated compounds emerged as the most prevalent chemical agents compared to other sanitizers and disinfectants examined. Most frequently reported health issues include skin effects and respiratory effects. The Chi-square test showed a significant association between chlorinated compounds (sodium hypochlorite and per-chlorine) with all possible health effects under investigation (p-value <0.001). Examination of risk factors based on multivariate logistic regression analysis showed that alcohols and alcohols-based materials were associated with skin effects (OR, 1.98; 95%CI, 1.87-2.09), per-chlorine was associated with eye effects (OR, 1.83; 95%CI, 1.74-1.93), and highly likely with itching and throat irritation (OR, 2.00; 95%CI, 1.90-2.11). Furthermore, formaldehyde was associated with a higher prevalence of neurological effects (OR, 2.17; 95%CI, 1.92-2.44). Furthermore, formaldehyde was associated with a higher prevalence of neurological effects (OR, 2.17; 95%CI, 1.92-2.44). The use of sodium hypochlorite and per-chlorine also had a high chance of having respiratory effects. The findings of the current study suggest that health authorities need to implement more awareness programs about the side effects of using sanitizers and disinfectants during viral epidemics especially when they are used or overused