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The aim is to examine the effect of the work environment on employee competencies and their impact on employee performance. Preliminary research shows the poor performance of employees of the Ministry of Religion in Sukabumi Regency, West Java Province. The survey was conducted on 208 respondents in the Department of Religion in Sukabumi District, West Java, Indonesia. Data were collected using a questionnaire and data analysis to test the t-test used. The analysis uses partial regression and hypothesis testing using a t-test. All analyzes use statistical tools using Statistical Package for Social Science (SPSS). The results show that the direction of effects of the Environment of Work (X) on Employee Competency (Y) is positive. Obtained p-value of 0,000 so that the p-value, {"references":["Genaidy, A., Karwowsk, W., Succop, P., Kwon, Y.-G., Alhemoud, A., & Goyal, D. (2000). A Classification System for Characterization of Physical and Non-Physical Work Factors. International Journal of Occupational Safety and Ergonomics, 6(4), 535-555","Karhu, O., Kansi, P., & Kuoirinka, L. (1977). Correcting working postures in industry: A practical method for analysis. Applied Ergonomics, 199-201.","Keyserling, W., Brouwer, M., & Silverstein, B. (1992). A checklist for evaluating ergonomic risk factors resulting from awkward postures of the legs, trunk and neck. International Journal of Industrial Ergonomics, 9(4), 283-301","Kemmlert, K. (1995). A method assigned for the identification of ergonomic hazards–PLIBEL. Applied Ergonomics, 26(3), 199-211.","Guo, L., Genaidy, A., Christensen, D., & Hun,tington, K. (1996). Macro-ergonomic risk assessment in nuclear remediation industry. Applied Ergonomics, 27(4), 241-254."]}

The purpose of this study is to find out how to determine the cost of goods sold and the selling price of agricultural products according to farmers and according to accounting.Data analysis used is descriptive method, that is data collected, grouped and arranged so that it can be examined based on relevant theories and related to the problems discussed for conclusions.From the results of the research that the writer did, the authors concluded that in determining the selling price, the farmers of the Sri Mulya farmer group were not in accordance with the correct accounting calculations. Farmers determine the selling price according to middlemen based on dolog (logistics depot). Dolog prices according to farmers are still very low. However, farmers still get big profits, it depends on the amount of rice harvest obtained.For this reason, the author recommends that the association request to increase the selling price of rice to dolog., {"references":["Afandi. 2004. Modul Akuntansi MGMP Diknas Kota Bekasi. Bekasi: Dwadasa.","Ashar, A. (2012). Analisis Penetapan Harga Telur Burung Puyuh di Kecamatan Pallangga Kabupaten Gowa. Makassar: Jurusan Sosial Ekonomi Peternakan, Fakultas Peternakan, Universitas Hassanudin.","BKPM. 2011. Peran Sektor Agrikuktur di Indonesia. Online: www.bkpm.go.id.Diunduh tanggal 10 Maret 2013","Carter, W.K. dan Usry, M.F. 2006.Akuntansi Biaya Buku 1, Edisi13.Salemba Empat, Yogyakarta.","Eksan, S. (2015). Pengaruh Kegiatan SLPHT Terhadap Pendapatan Usaha Tani Padi. Corolla: Jurnal Sains Pertanian, 1(1), 13-13.","Farida,Ike. 2014. \"Analisis Perlakuan Akuntansi Aset Biologis Berdasarkan IAS 41 Pada PT. Perkebunan Nusantara VII (Persero)\". Skripsi Fakultas Ekonomi Universitas Negeri Surabaya.","Horngren, Charles T., Harrison, Wallter T. 2007. Akuntansi. Pearson Prentice Hall, Jakarta.","Kieso, Donald E, Jerry J Weygandt, Terry D Warfield. 2010. Intermediate Accounting. Diterjemahkan oleh Adhariani,dkk. Edisi 13. Jakarta: Salemba Empat.","Lasena, S. R. (2013). Analisis Penentuan Harga Pokok Produksi pada PT. Dimembe Nyiur Agripro. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 1(3).","Mahendra, D. I. (2017, Feb Kamis). Bulog Serap Surplus Gabah.Retrieved from mediaindonesia.com","Martani, Dwi. 2013. \"Seminar IAS 41 Swissbell Hotel\". http://www.share-pdf.com.diakses 19 Mei 2014.","Mulyadi, 2010. Akuntansi Biaya. Yogyakarta: Unit Penerbit dan Percetakan Sekolah Tinggi Ilmu Manajemen YKPN.","Mulyadi. 2012. Akuntansi Biaya Edisi 5 UPP.STIM YKPN, Yogyakarta.","Putra, G. M. (2014). SISTEM PENETAPAN HARGA POKOK PENJUALAN TELUR PUYUH (Coturnix–coturnix japonica) PADA USAHA TERNAK PUYUH (Studi Kasus di Peternakan Puyuh Soreang Kab. Bandung). Students e-Journal, 3(4).","R. A. Supriyono, Akuntansi Biaya : Pengumpulan Biaya dan Penentuan Harga Pokok, Buku 1, Edisi Ke-2, BPFE-UGM, Yogyakarta, 1994, halaman 12.","Ridwan, Achmad. 2011. \"Perlakuan Akuntansi Aset Biologis PT. Perkebunan Nusantara XIV Makassar (Persero)\".Skripsi Fakultas Ekonomi Universitas Hasanuddin Makassar.","Safitri, Syamsi. 2013. \"Perlakuan Akuntansi Aset Biologis Hubungannya dengan Kualitas Informasi Keuangan Pada Perkebunan Nusantara VI Jambi (Persero)\". Jurnal Penelitian Jurusan Akuntansi Fakultas Ekonomi YPTK Padang."]}