E-Journal UIN SATU Tulungagung
Not a member yet
2388 research outputs found
Sort by
ANALISIS PERHITUNGAN COST PRODUKSI DALAM MENENTUKAN HARGA POKOK PRODUKSI KUE RED VELVET
Get PDFAbstrak: Penelitian ini dilakukan untuk menganalisis perhitungan harga pokok produksi kue red velvet dengan menggunakan metode full costing dan variabel costing pada took kue Delicio Balikpapan untuk menentukan harga jual produk. Penelitian ini merupakan penelitian deskriptif. Data yang digunakan adalah data primer dan data sekunder. Hasil penelitian menunjukkan kekeliruan dalam perhitungan harga produksi Delicio. Perbandingan full costing dan variable costing pada perhitungan harga pokok produksi kue red velvet Delicio menunjukkan bahwa full costing menunjukkan harga lebih tinggi dari harga jual saat ini, sedangkan metode variabel costing menunjukkan harga pokok produksi kurang lebih sama dengan harga jual saat ini, karena perhitungan harga pokok produksi pada metode full costing memasukkan semua biaya-biaya yang bersifat tetap dan variabel.
Kata Kunci: Harga Pokok Produksi; Full Costing; Variable Costing
Abstract: This study aimed to assess the computation of the Cost of Goods Production for red velvet cakes at the Delicio Balikpapan cake shop, employing both full costing and variable costing approaches to determine the product's selling price. It is a descriptive research using primary and secondary data. Findings revealed an error in Delicio's Cost of Goods Produced calculation. When comparing full costing and variable costing for the red velvet cake, full costing yielded a higher Cost of Goods Produced than the current selling price, whereas the variable costing method indicated a Cost of Goods Produced nearly matching the current selling price. This disparity arises because full costing includes all fixed and variable costs in its calculation.
Keywords: Cost of Goods Produced; Full Costing; Variable Costin
TIPOLOGI TRANSFER PENGETAHUAN DALAM SUKSESI BISNIS KELUARGA UD SARI MURNI JENANG LASIMUN TULUNGAGUNG
No full textThis study aims to determine how the transfer of knowledge is carried out by UD. Sari Murni (Jenang P. Lasimun), one of the SME-scale family companies in Tulungagung that can survive and thrive until the third generation. This research uses a qualitative approach with a case study method. The object of this research is a family company and the subjects used are the predecessor generation, potential successors, employees and permanent consumers. Data collection techniques using observation and in-depth interviews. The results of the study found that there was some knowledge that was transferred by the previous generation to the successor, including product knowledge, company management knowledge, technical knowledge and philosophical knowledge. Knowledge transfer is given to all children of the predecessors in each generation from an early age and the selection of the next successor through the fourth of transferred knowledge typology
DISHARMONI PEMBATASAN HAK POLITIK MANTAN TERPIDANA MENJADI CALON ANGGOTA LEGISLATIF PEMILIHAN UMUM 2024
Get PDFPenelitian ini bertujuan untuk mengetahui disharmoni pembatasan hak politik mantan terpidana menjadi calon anggota legislatif Pemilihan Umum 2024 dan untuk mengetahui akar permasalahannya. Metode penelitian ini merupakan penelitian hukum normatif dengan pendekatan perundang-undangan dan teoretis, yang mengkaji data sekunder berupa peraturan perundang-undangan dan teori terkait. Hasil penelitian menunjukkan bahwa Peraturan Komisi Pemilihan Umum Nomor 10 Tahun 2023 Pasal 11 ayat (6) dan Peraturan Komisi Pemilihan Umum Nomor 11 Tahun 2023 Pasal 18 ayat (2) bertentangan dengan amar putusan Mahkamah Konstitusi Nomor 12/PUU-XXI/2023 dan Putusan Nomor 87/PUU-XX/2022. Peraturan Komisi Pemilihan Umum tersebut tidak memberlakukan syarat bagi mantan terpidana melewati jangka waktu 5 (lima) tahun setelah selesai menjalani pidana penjara, jika ditentukan lain oleh putusan pengadilan yang telah memperoleh kekuatan hukum tetap untuk pidana tambahan pencabutan hak politik. Komisi Pemilihan Umum mengatur ketentuan tersebut atas dasar pertimbangan Mahkamah yang sifatnya hanya penjelasan dan tidak menjadi dasar atau alasan yang menentukan amar putusan (obiter dictum), sehingga memunculkan norma hukum baru yang justru bertentangan dengan amar putusan Mahkamah Konstitusi
TRUST IN GOVERNMENT: MEASURING INDONESIAN ECONOMIC RESILIENCE FACING RECESSION ISSUE USING GROUNDED THEORY
Get PDFAbstrak: Beberapa negara pernah mengalami resesi, dan terdapat prediksi bahwa Indonesia akan terkena dampak perekonomian global pada tahun 2023. Penelitian ini mengukur kesiapan masyarakat Indonesia dalam menghadapi isu resesi dengan melihat kepercayaan terhadap pemerintah dalam menanganinya. Penelitian ini merupakan penelitian grounded theory yang menyusun variabel dan indikator dengan menggunakan metode kualitatif. Variabel dan indikator tersebut kemudian diuji dengan metode kuantitatif. Data kualitatif diekstraksi dengan software NAWALA dengan pendekatan netnografi yang menganalisis 4409 sampel. Data kualitatif diolah menggunakan software NVIVO. Sedangkan data kuantitatif digali dengan kuesioner dari 146 responden dan diolah menggunakan software SPSS. Hasil pengujian menunjukkan bahwa personaliti pemerintah, framing media, dan kondisi negara saat ini berpengaruh positif dan signifikan terhadap kepercayaan terhadap pemerintah. Keterbaharuan yang ditawarkan dalam penelitian ini adalah isu baru dengan data baru yang dianalisis dengan grounded theory yang belum pernah diteliti oleh penulis lain di Indonesia.
Kata kunci: kepercayaan, pemerintah, resesi, grounded theory
Abstract: Several countries have experienced recessions, and there are predictions that Indonesia will be affected by the global economy in 2023. This study measures the readiness of Indonesians to face the issue of recession by looking at trust in the government in handling it. This research is a grounded theory that compiles variables and indicators using the qualitative method. These variables and indicators are then tested with quantitative methods. Qualitative data were extracted with NAWALA software with a netnography approach that analyzed 4409 samples. Qualitative data is processed using NVIVO software. Meanwhile, quantitative data were unearthed with questionnaires from 146 respondents and processed using SPSS software. The test results show that government personality, media framing, and present country condition positively and significantly affect trust in government. The novelty offered in this study is a new issue with new data analyzed with the grounded theory that other authors in Indonesia have never studied
Keywords: Trust, government, recession, grounded theor
DISTRIBUSI HARTA PUSAKA DALAM TRADISI PRENGKENIN PADA MASYARAKAT MUSLIM DESA BAGIK PAYUNG TIMUR NUSA TENGGARA BARAT
Get PDFThe distribution of inheritance through the Prengkenin custom is the appointment or attribution of certain assets to heirs by parents that will be owned immediately or after the parents die. The distribution of inheritance through prengkenin produces two patterns, a) grants, the appointment of certain assets that can be owned immediately, and b) wills, assets that will be owned after the parents die. The share of each heir is determined regarding to an agreement of them witnessed by traditional leaders with the aims patuh-patuh, bagus-bagus, solah-solah (getting along with other heirs) and pacu-pacu (maintaining politeness). Those can describes tolerance and mutual respect to others. The share between men and women use the principle of “mama memonggok, nina nyenyion” (men shouldering, women carrying). It describes the role of them that will then affect the number of their share. Meanwhile, the reasons for the BPT Village Community to distribute inheritance through prengkenin are, a) avoiding heirs conflicts in the future. b) distributive justice c) dissatisfaction on the traditional fiqh of inheritance system
Sekolah Unggulan: Pemisahan Gender dan Pendekatan Adab
Get PDFPendidikan memainkan peran sentral dalam membentuk karakter generasi muda di era pendidikan yang kompleks. Artikel ini mengulas dampak model pendidikan di SMP Muhammadiyah 10 Surakarta, yang mengombinasikan pemisahan gender dan pendekatan adab. Program unggulan ini, dimulai pada tahun 2006, bertujuan meningkatkan dimensi spiritual, moral, dan akademik siswa. Dengan memisahkan siswa berdasarkan jenis kelamin dan mengintegrasikan nilai-nilai adab Islam, sekolah ini berupaya menciptakan lingkungan belajar holistik. Penelitian ini menggali implementasi model pendidikan tersebut dengan fokus pada dampak terhadap perilaku, semangat belajar, dan karakter siswa. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan pendekatan studi kasus, melibatkan observasi partisipatif dan wawancara dengan stakeholder terkait. Hasilnya menunjukkan keberhasilan program dalam meningkatkan disiplin dan semangat belajar, meskipun menghadapi tantangan bersaing dan dinamika internal. Meskipun pemisahan kelas berdasarkan gender memengaruhi pola komunikasi siswa, prestasi akademis dipengaruhi oleh motivasi, dedikasi, dan dukungan keluarga. Evaluasi siswa dan situasi ujian menjadi tantangan dalam implementasi program ini. Meskipun demikian, program ini menjadi contoh bagaimana pendekatan holistik dapat membawa dampak positif yang besar dalam dunia pendidikan
KETAHANAN KELUARGA NELAYAN PADA MASA PANDEMI COVID-19
Get PDFThis study aims to examine the specific changes that occurred in fishing families when hit by the pandemic covid-19. Also to understand in depth the meaning of a family and their efforts to maintain family harmony amidst the pandemic covid-19 outbreak. In general, the people of Pangandaran Regency live in the seacoast area, so that the majority of the people work as fishermen. When Large-Scale Restrictions (PSBB) were imposed, fishermen's families in Pangandaran district had to stop their activities. The method used is a qualitative study that is descriptive analytic with analysis tools of family resilience theory and functional structure theory. In the initial research, there were interesting findings, fishing families in Pangandaran Regency had quite varied efforts to maintain harmony and there were several changes in the roles and functions of family members in implementing these efforts
Analisis Kesalahan Berbahasa Tataran Fonologi dan Morfologi pada Teks Sinopsis Cerita Karya Siswa Kelas V SD Negeri Menuran 03 Sukoharjo
Get PDFLanguage occupies a very crucial role for humans in this life, especially in terms of communication with other humans. One of the language skills used to communicate indirectly is writing skill. In the world of writing, writing mistakes have become a natural thing. Therefore, this study aims to improve and describe various errors in the Indonesian language at the phonological and morphological levels in the story synopsis text by students of class V SD Negeri Menuran 03. The method used in this study is a qualitative descriptive method. The data source in this study came from written data in the form of story synopsis text results, while the data collection technique used was reading and note-taking techniques. The results of this study indicated that there were 45 language errors at the phonological and morphological levels. At the phonological level (adding phonemes, changing phonemes, and removing phonemes) there were 30 errors or 66.7%, while at the morphological level (affixation and reduplication) there were 15 errors or 33.3%
Makna Adverbial dalam Buku Panduan Memasak sebagai Bahan Ajar Materi Teks Prosedur Kurikulum Merdeka
Get PDFThis study aims to describe the meaning of adverbs in cooking guide books. Descriptive qualitative method is the method used in this study. The data source for this research is a cooking guide book entitled “Solo Traditional Culinary which is Rare”. In addition, the data of this study are procedural sentences containing adverbial meanings. Data analysis uses matching and distribution methods. The results of this study state that the cooking guide book entitled “Solo Traditional Culinary which is Rare” contains several adverbial meanings along with the amount of data found: the meaning of 'time': until (33), to (2), when (1), after (3), during (4), approximately (1), approximately (1); meaning of 'place': from (1), in (10), to (8), in (5), on (9); meaning of 'tool': with (17); the meaning of 'way': with (4); meaning of 'conditions': if (5); the meaning of 'purpose': in order to (3); the meaning of 'inclusion': while (4), along with (5); and the meaning of 'as a result': so (1). By finding some of these adverbial meanings, it can be used as teaching material for the procedural text of Kurikulum Merdeka
Nilai Sosial dalam Novel Dua Garis Biru Karya Lucia Priandarini dan Implikasinya terhadap Pembelajaran Bahasa Indonesia
Get PDFThe purpose of this research is to identify and analyze the social value of the novel Dua Garis Biru by Lucia Priandarini. The method used in this research is a qualitative descriptive method with data analysis techniques. The results of this study are 82 findings consisting of the value of compassion, the value of helping, religious values, the value of caring, the value of togetherness, the value of responsibility, and the value of forgiveness. Based on the social values in the novel Dua Garis Biru by Lucia Priandarini, there are seven social values, including: the value of affection 23.17%, the value of helping 6.09%, the value of religious 7.31%, the value of caring 34.14%, the value of togetherness 9.75%, the value of responsibility 12.5%, and the value of forgiving each other 7.31%. In these finding, the dominant social value in Lucia Priandarini's novel Dua Garis Biru is the value of caring