E-Journal Universitas Islam Darul Ulum Lamongan
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STUDI ANALISIS FAKTOR PENENTUAN ESTIMASI BIAYA PRODUKSI DENGAN METODE FULL COSTING STUDI KASUS CV RH CILANGKARA
Get PDFPenelitian ini mengkaji faktor-faktor yang memengaruhi estimasi biaya produksi pada CV RH Cilangkara melalui pendekatan kualitatif studi kasus. Latar belakang penelitian ini berangkat dari praktik perhitungan biaya produksi yang bersifat intuitif, tanpa pencatatan sistematis, sehingga berpotensi menghasilkan estimasi biaya yang tidak akurat dan memengaruhi keputusan strategis perusahaan. Data dikumpulkan melalui wawancara semi-terstruktur, observasi partisipatif, dan dokumentasi terhadap sepuluh informan yang terdiri dari manajer dan pekerja produksi. Analisis data menggunakan pendekatan tematik menghasilkan empat tema utama: (1) estimasi berbasis kebiasaan tanpa kalkulasi, (2) ketidaksadaran terhadap pentingnya biaya overhead, (3) penetapan harga jual berdasarkan pasar, bukan biaya aktual, dan (4) ketiadaan sistem dokumentasi biaya. Penerapan metode full costing menunjukkan bahwa harga pokok produksi mencapai Rp211 per batu bata, sementara harga jual aktual hanya Rp230, jauh di bawah harga ideal dengan margin 30% sebesar Rp275 per unit. Penelitian ini memberikan kontribusi teoritis terhadap penguatan literatur akuntansi biaya pada sektor UMKM, serta implikasi praktis bagi peningkatan efisiensi dan akurasi pengambilan keputusan biaya. Temuan ini juga merekomendasikan perlunya intervensi kebijakan berupa pelatihan manajerial dan penguatan pencatatan biaya di industri kecil
FUNCTIONAL ACCOUNTING EDUCATION CURRICULUM FOR SUSTAINABLE YOUTH ENTREPRENEURSHIP
Get PDFCompanies that are always looking for methods to save expenses and stay competitive have made professionalism in accounting education a priority. Thus, the type of professionals that are in need today must be produced by the accounting education that students receive. Redundancies, gaps in the accounting curriculum, and a lack of financial and human resources to make meaningful improvements are some of the factors contributing to the shortage of workers with the necessary skills and capacity. Sequel to this, this study aims at examining functional accounting education curriculum for sustainable youth empowerment. The study's participants were employees of the Edo State Ministry of Education; 45 employees in total were selected from the population, which was used to calculate the sample size. The study used a survey research design, and the findings indicate that the functional education curriculum has little impact on long-term youth empowerment in Edo State. The study suggests that the Nigerian University Commission create a workable curriculum that will encourage accounting education among young people by creating jobs
WELFARE PACKAGE AND JOB SATISFACTION AMONG TEACHERS
Get PDFThe developed world has recognized the vital role that education plays in the development of nations; every country wants to produce high-quality education that fosters character and knowledge. The impact of welfare programs on teachers' job performance is widely recognized worldwide. This study was designed to investigate welfare package and job satisfaction among teachers in Orhionmwon Local Government Area of Edo State. As a result, the sample consisted of eight secondary schools, of which eighty (80) respondents were drawn from the population. A questionnaire was designed and administered to be able to carry out the investigation. Data was gathered and analyzed using chi-square analysis. Findings were made which led the researcher to conclude that teachers’ welfare package gave job satisfaction to teachers in Orhionmwon Local Government Area of Edo State. This study recommends that organization's welfare package should be expanded to provide job satisfaction for its members
EFFECT OF RESULTS AND ADMINISTRATIVE CONTROLS ON PERFORMANCE OF MANUFACTURING SMALL AND MEDIUM ENTERPRISES (SME’s) IN LAGOS STATE, NIGERIA
Get PDFThe forms and nature of controls employed by managers to ensure an alignment of subordinate goal with overall organization goals is more critical to organization long term survival. However, given the rate of failures being reported as consequence of inappropriate use of management control across sectors, this study investigated the degree at which results and administrative control explain variation in Manufacturing SMESs performance in Lagos, Nigeria. Cross-sectional research approach was design to collect primary data, using structure questionnaire administered to randomly selected eight hundred and forty eight managers (848).The collected data was analyzed inferentially through Partial-Least Square Structural Equation Model(PLS-SEM).The results from the analysis revealed that: diagnostic use of control has positive impact on organization performance(β=0.372, P-value < 0.05); significant positive relation exists between interactive use of control and SMEs performance(β=0.317, P-value < 0.05) ;the use administrative control has significant impact on SMEs performance(β=0.214, P-value < 0.05) and social control also significantly explain variation in SMEs performance (β=0.214, P-value < 0.05).However, this study observed no significant relation between combined used of result and administrative control on performance. These findings have empirically confirmed the critical role of using results control diagnostically and interactively as well as other non-accounting-based controls to align subordinates’ objectives with organization goals and in effect improve performance. Therefore, SMEs organizations are encouraged to utilize these various forms of controls in their day-to-day activities to continually monitor their subordinate with minimal supervision costs. It is advisable for SMEs organization to deploy budget preparation beyond setting of targets by conducting variances analysis of the budget with actual report in a manner that critical performance variables that require urgent attentions are identified. They should also see the relevance of both administrative and social control in addressing organization activities that are not amenable to result control devices
PENGEMBANGAN MEDIA PEMBELAJARAN PUZZLE BERBASIS DIGITAL TERHADAP KEMAMPUAN KOGNITIF ANAK USIA DINI DI PAUD TUNAS DHARMA SIDOARJO
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This study aims to develop and assess the feasibility of a digital puzzle-based learning medium for young children, reviewed from the aspects of learning content, instructional design, media design, and its impact on early childhood cognitive abilities. This research employs a Research and Development (R&D) approach using the ADDIE model, which includes the stages of Analysis, Design, Development, Implementation, and Evaluation. Data collection techniques include observation, tests, interviews, and documentation. Data analysis was conducted quantitatively through posttest assessments and Likert scale-based validation scores, interpreted using feasibility criteria. Qualitative analysis was carried out descriptively through data reduction, data presentation, and conclusion drawing based on interviews, observations, and documentation. The results indicate that expert validation in content, design, and media, along with the measurement of students’ cognitive abilities, demonstrated very high feasibility levels with percentages of 91% (content expert), 92% (design expert), and 92% (media expert). The media was deemed appropriate for children’s developmental characteristics, aligned with the early childhood curriculum, and capable of supporting children’s engagement and thinking skills. Cognitive assessments of ten students showed that the media improved logical thinking and concentration (85%) and enhanced shape and number/letter recognition (77%), although color recognition remained relatively low (70%). Overall, the developed digital puzzle learning media proved to be highly feasible and effective in improving early childhood cognitive abilities, though minor improvements are still needed in the areas of feedback and color recognition
Gaya Bahasa Pada Cerpen Odong-odong karya Seno Gumira Ajidarma: Kajian Stilistika: Kajian Stilistika
Get PDFPenelitian ini dilatarbelakangi oleh keinginan untuk menganalisis penggunaan gaya bahasa dalam cerpen Odong-odong karya Seno Gumira Ajidarma. Gaya bahasa berperan penting dalam menciptakan keindahan dan kekuatan ekspresi sastra. Penelitian ini menggunakan metode deskriptif kualitatif, Penelitian kualitatif digunakan untuk menganalisis wujud gaya bahasa dalam cerpen Odong-odong karya Seno Gumira Ajidarma dengan sumber data berupa teks cerpen. Data yang dianalisis mencakup kata, frasa, dan kalimat yang mengandung majas. Berdasarkan hasil analisis ditemukan delapan jenis gaya bahasa, yaitu metafora sebanyak dua data, personifikasi dua data, hiperbola dua data, simile dua data, ironi dua data, repetisi satu data, eufemisme satu data, dan paradoks satu data. Gaya bahasa yang paling dominan adalah personifikasi karena sering digunakan untuk menghidupkan benda mati seperti lagu dan kendaraan. Penggunaan berbagai majas tersebut memperkaya makna, mempertegas suasana, dan memperdalam nilai stilistika cerpen Odong-odong karya Seno Gumira Ajidarma
IMPLEMENTASI PEMBELAJARAN AQIDAH AKHLAQ SEBAGAI UPAYA MENGURANGI KASUSU BULLYING DI MTs DARUSSALAM GETUNG
Get PDFLearning bullying is a process to help students to learn well learning aqidah akhlaq explaining about Islamic science to live according to religious values of the law that seeks outward and spiritual progress, the role of teachers in learning aqidah akhlaq is directly responsible for fostering and instilling moral values madrasa is not only a place to develop children's potential but also to provide children's personality values, This study aims to determine the role of learning aqidah akhlaq and the role of teachers in reducing bullying, the researcher uses the use of direct observation or observation, interviews, and documentation. This type of research is qualitative, which as a subject is the principal, BK teachers, moral aqidah teachers, and students who have experienced bullying, based on the results of the research bullying has occurred in MTS from Salam Getung but the act of bullying does not hurt the physical performance of the teacher in handling bullying cases by holding character coaching that has been made by the schoo
OVERCOMING ISRAF: AN EXPLORATION OF FRUGAL LIVING WITHIN THE FRAMEWORK OF HIFDZ AL-MAL
Get PDFThis research aims to identify how the concept of frugal living can address wasteful behavior and examine its relationship with the principle of hifdz al-mal. The methodology employed is a qualitative approach through Library Research. Data were comprehensively collected by examining various sources such as books, online materials, and relevant scientific articles. The findings indicate that frugal living is consistent with the principle of hifdz al-mal, as both emphasize efficient and prudent wealth management. The implementation of frugal living aids in avoiding wastefulness and ensures that wealth management aligns with Islamic teachings as outlined in the concept of hifdz al-mal. This study concludes that the application of frugal living is effective in mitigating wasteful behavior and supports the implementation of the hifdz al-mal principle in Islamic economics. Frugal living, which emphasizes efficient and planned financial management, aligns with Islamic teachings on the prudent use of wealth. By adhering to the principles of frugal living, individuals can manage consumption by considering basic needs (dharuriyat), secondary needs (hajiyat), and complementary needs (tahsiniyat), thus preventing waste and unproductive use of resources.  
PEMBELAJARAN BAHASA ARAB BERBASIS KURIKULUM MERDEKA DENGAN PENDEKATAN INDUKTIF DI MTSN 1 KOTA KEDIRI
Get PDFThis article reviews the independent curriculum Arabic learning process using an inductive approach for class VII at MTsN I Kediri City and students' perceptions of this learning. This research used a descriptive qualitative method with data collection techniques in the form of direct observation and written interviews with 32 class VII students at MtsN I Kediri City. The results of this research show that learning Arabic using an inductive approach involves the stages of muqoddimah, 'ardh, rabth, istinbath al-qoidah, and at-tathbiq. The process begins with greetings and prayers, followed by motivation, mufrodat singing, and a review of previous material. The teacher explains the material through examples, then students discuss in groups to conclude the rules, then the lesson closes with checking understanding, giving assignments, notification of upcoming material, and prayer. There are two student perceptions of the inductive approach, namely positive and negative. The positive response was proven by the results of student questionnaire which showed that inductive learning was clear, understandable and enjoyable. Meanwhile, negative responses were shown by the responses of several students that they could not understand Arabic material quickly, which made it difficult to do assignments. There are also students who lack focus and are sleepy during Arabic lessons. With these two responses, adjustments in teaching methods are very necessary for teachers to overcome challenges and increase the effectiveness of learning for all students
PENGEMBANGAN SMART: SISTEM PENILAIAN MEDIA PEMBELAJARAN BERBASIS TEKNOLOGI FUZZY
Get PDFThe assessment of instructional media developed by students often contains subjective elements, requiring a system that ensures fair, logical, and transparent evaluation. This study aims to develop SMART (Assessment System for Instructional Media Based on Fuzzy Technology) using Mamdani fuzzy logic implemented in Microsoft Excel. The research method employed is development research involving expert validation, practicality testing, and effectiveness evaluation. Instruments include expert validation sheets, user practicality questionnaires, and observation and application scoring sheets. The results show that the system is valid based on feedback from two experts in mathematics instructional media, practical according to lecturers and students, and effective in producing consistent assessments aligned with fuzzy logic principles. In addition to enhancing objectivity, the application fosters students’ technological literacy and supports equitable and transparent digital-based learning assessment