Human resources play an essential role in a company, because the human factor (employees) is the main driver in every activity in the company, because employees who carry out company activities start from planning, and implementing, to controlling every activity and activity of the company. wages on employee performance at PT. Sejahtera Bersama Palembang. This research is descriptive quantitative research. The population in this study are employees who work at PT. Sejahtera Bersama Palembang. Sampling with saturated sampling technique, with a sample of 18 respondents. The data collection method in this study used a questionnaire. This study's data analysis method used descriptive statistics using scores, percentages, and tables. Based on the analysis that has been done, it can be concluded that wages have an effect on employee performance. This can be seen from the average percentage on the wage variable as much as 85% positive response and on the employee performance variable as much as 97% positive response given by the respondent. This shows that the better the level of remuneration by the company, the better the employee performance. The results of this study indicate that wages have an effect on employee performance

Training in preparing financial reports for financial managers of the Putra Mandiri foundation is to improve skills and broaden horizons in the preparation of financial reports for non-profit organizations. This service activity was held on Tuesday, 20 October 2022 at SMK Putra Mandiri which was attended by 19 participants. The training activities went smoothly as scheduled. The participants were enthusiastic in following the material. The method used in this activity is the method of lecturing, question and answer, and discussion. The result of this training shows that the participants feel the importance of this training because by preparing financial reports based on standards, it will increase accountability and transparency.

Tujuan penelitian ini yaitu untuk mengetahui perhitungan harga pokok produksi dan proses penetapan harga jual produk pada koperasi Baitul Islamic Global (BIG). Perhitungan harga pokok produski degan menggunakan metode full costing dan penetapan harga jual dengan menggunakan cost pluspricing. Berdasarkan karateristik masalah yang diangkat oleh peneliti, maka penelitian ini diklasifikasikan sebagai penelitian deskriptif kuantitatif. Data yang digunakan dalam penelitian ini yaitu data primer yang diperoleh langsung dari pihak koperasi seperti data hasil wawancara dengan pihak perusahaan serta data berupa informasi biaya- biaya produksi perusahaan selama bulan Oktober 2020. Sedangkan untuk data sekunder diperoleh dari buku, internet atau media lain yang mendukung penelitian ini. Dari hasil analisis data,hasil penelitian menunjukkan bahwa perhitungan harga pokok produksi perusahaan lebih rendah dibandingkan dengan perhitungan harga pokok produksi dengan menggunakan metode fullcosting. Harga jual yang dihitung menggunakan metode perusahaan yaitu sebesar Rp 5.000 dan menurut metode full costing yaitu sebesar Rp 5.471. Hal ini disebabkan karena dalam perhitungan biaya overhead pabrik perusahaan tidak memperhitungkan beberapa biaya kedalam harga pokok produksinya seperti biaya pemeliharaan dan perawatan  alat produksi, dan biaya depresiasi pada produk masker kain.Selainitu, penetapan harga jual perusahaan hanya mengekspetasi labasebesar10%,. Jadi, penetapan harga jual harus dilakukan secara tepat karena harga jual yang terlalu tinggi akan menjadikan produk kurang bersaing, sedangkan harga jual yang terlalu rendah akan menyebabkan kerugian bagiperusahaan.