81 research outputs found
Erratum to “Gender Equality in Oil Palm Plantations (A Study on The Role of Gender Committees) Kabupaten Pelalawan, Riau.” [KnE Social Sciences, Volume 2024, Issue no. 23, pp. 395-401]
No full textThis note aims to correct an error that occurred on page 395, where the authors’ names were incorrectly captured as “Kabupaten Pelalawan, Riau, Risdayati*, Yesi, Hesti Ariwandari, Teguh Widodo”. The correct author names are “Risdayati*, Yesi, Hesti Aswandari, and Teguh Widodo”. We apologize for any inconvenience this may have caused." The online version of the article has been updated on 14 August, 2025 and is available at https://doi.org/10.18502/kss.v9i23.1674
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN PENDEKATAN (FULL COSTING METHOD) DAN PERHITUNGAN PENETAPAN HARGA JUAL (Sudi Pada Pelaku UMKM Meubel di Kota Pasuruan Raya)
Get PDFDea Hesti Yuliani. 2023. “Analisis Perhitungan Harga Pokok Produksi Dengan Pendekatan (Full Costing Method) Dan Perhitungan Penetapan Harga Jual (Studi Pada Pelaku Umkm Meubel di Kota Pasuruan Raya).
Setiap Perusahaan pada dasarnya mempunyai tujuan untuk mencapai laba yang maksimal dan mempertahankan usaha salah satu cara yang ditempuh perusahaan adalah dengan menetapkan harga jual yang sesuai dengan pesaing.
Tujuan dari penelitian ini adalah untuk menganilis perbandingan antara perhitungan harga pokok produksi dan harga pokok penjualan perusahaan dengan menggunakan pendekatan Full Costing. Perhitungan harga pokok produksi merupakan hal yang sangat penting untuk diperhatikan sebab semakin meningkatnya persaingan antar pengusaha dalam menghasilkan produk yang berkualitas dengan harga yang sanggup bersaing.
Jenis penelitian yang digunakan dalam penelitian adalah penelitian dengan pendekatan deskriptif kualitatif. Data yang diolah adalah data primer berupa catatan harga pokok produksi seperti biaya bahan baku, biaya tenaga kerja langsung dan biaya overhead pabrik dari hasil wawancara dengan objek yang diteliti.
Berdasarkan hasil penelitian dan analisis data dapat disimpulkan bahwa harga pokok pada pengusaha mebel belum dapat menunjukkan harga pokok produksi yang sesuai dengan pengumpulan biaya produksinya. Terjadi perbedaan penentuan harga pokok menurut UD. Sinar Kayu Mebel sebesar Rp 1.643.000 sedangkan menurut penulis berdasarkan teori sebesar Rp. 1.727.000. Hal tersebut belum dipakai sebagai dasar penentuan harga jual karena penentuan harga jualnya kurang sesuai dengan teori yaitu perusahaan tidak memperhitungkan persentase laba yang diharapkan akan tetapi hanya berdasarkan harga pasaran.
Kunci: Harga Pokok Produksi, Full Costing, Harga Jual
ABSTRACT
Dea Hesti Yuliani. 2023. "Analysis of the Calculation of the Cost of Production with the Approach (Full Costing Method) and the Calculation of the Determination of the Selling Price (Study on Umkm Furniture Actors in the City of Pasuruan Raya).
Every company basically has a goal to achieve maximum profit and maintain business, one of the ways that the company takes is to set a selling price that is in accordance with competitors.
The purpose of this study is to analyze the comparison between the calculation of the cost of goods manufactured and the cost of goods sold by the company using the full costing approach. The calculation of the cost of production is very important to note because of the increasing competition between entrepreneurs in producing quality products at competitive prices.
The type of research used in research is research with a qualitative descriptive approach. The data processed is primary data in the form of records of production costs such as raw material costs, direct labor costs and factory overhead costs from the results of interviews with the object under study.
Based on the results of the research and data analysis, it can be concluded that the cost of goods sold by furniture entrepreneurs has not been able to show the cost of production in accordance with the collection of production costs. There is a difference in determining the basic price according to UD. Sinar Kayu Furniture is Rp. 1,643,000, while according to the author, based on the theory, it is Rp. 1,727,000. This has not been used as a basis for determining the selling price because the determination of the selling price is not in accordance with the theory, namely the company does not take into account the expected profit percentage, but only based on market prices.
Key: Cost of Production, Full Costing, Selling Pric
The Role of Higher Education in Integrate International Students Through Mentoring Program
No full textInstitutions of higher learning are essential to students' assimilation into academic and larger social environments. The effect of higher education on student integration is examined in this abstract. When compared to their lecturers, students may perceive their increased interactions with peers both inside and outside of the institution as a result of their integration into the peer group. Strong integration may account for students' eager focus on their university assignments when they feel supported and integrated by others (Reindl, Auer & Gniewosz, 2022). Encouraging the formation of social networks and a sense of belonging through participation in student mentoring programs and events is vital for students' general well-being and academic achievement. The study will discuss how higher education affects students, emphasizing the importance of mentoring program and social integration theories in assisting students in overcoming the obstacles of their higher education. These services support students' overall integration into the academic community in addition to helping them achieve academic success. The purpose of this study is to investigate how mentoring programs can support acceptance and understanding of other cultures within the university community that they attend. This abstract's research question is: How can mentoring programs support students in overcoming obstacles in the university and aid in their overall academic community integration? What are the essential components of a mentoring program that are crucial to a student's success in integrating into higher education? This study used a qualitative methodology. The data will be gathered through semi-structured interviews with six students who took part in a mentorship program. The data from the interviews will be analyzed with the aid of Atlas.ti software. The discussion of the mentorship and social integration program will then benefit from the literature review. With an emphasis on social integration for students in higher education, this study is expected to discover and identify the ways in which mentoring programs assist international students in participating in more activities within the higher education system. In addition, to find out the important keys to help effective social integration strategy is crucial in encouraging students to take an active role in their university experience to lower the quantity of students who drop out. In summary, this abstract highlights the holistic function of postsecondary education in fostering student integration and stresses the ongoing need to develop mentorship programs in order to promote inclusive, encouraging, and stimulating learning environments. Higher education institutions contribute to the creation of more inclusive and cohesive societies in addition to improving the academic and social experiences of its students
Gender Representation in the English Textbook “When English Rings A Bell”
No full textTherevisedbook“WhenEnglishRingsABell” (2014)isastandardized textbookof2013CurriculumfromtheMinistryofEducationandCulture which isrecommendedforteacherstouseinmostofjuniorhighschools inIndonesia. Given thatEnglishiscompulsory subjectin theschoolbegininjuniorhighschoolgrade seven,teachersshouldbeawareof thecontentof theEnglishtextbook.This studyfocusedonthegenderrepresentationintheEnglishtextbook:“When EnglishRingsA Bell”written by Siti Wachidahusedinjuniorhigh school.The purposeofthisstudyisto analyzegenderrepresentationintheEnglishTextbook.Following Stockdale’ssuggestion,therewere threeaspectsthattheresearcheranalyzed, namely thenumbersoffemaleandmale,illustration,andnounandpronoun. In accordance to that, this research wasmixmethod; quantitative andqualitative. The aspects beingresearchedwereanalysedquantitatively,whilethematerial interpretationwasanalyzedqualitatively.Theaspectswillbepresentedinnumber.The resultshowedthatfemalerepresentationdominatedintwo aspectsincludingthe numbersoffemale/male,andnounandpronoun.While,malewereonlyrepresented inillustration. Therefore,theresearcher concludedthatthereisunequal gender representation inthe“When English Rings A Bell”
Social Stratification on This Earth of Mankind by Pramoedya Ananta Toer's Novel
Get PDFThis Earth of Mankind by Pramoedya Ananta Toer is a historical novel about Dutch colonialism in Indonesia. This paper was aimed to find and describe the social stratification in the past that is written in the This Earth Mankind novel. This paper carried out with only one research question: How is social stratification of This Earth Mankind by Pramoedya Ananta Toer’s Novel?. This paper was qualitative research, specifically in document analysis. The main source of this paper was This Earth of Mankind, the 9th edition publishes by Hasta Mitra in 2002. The total page of this novel was 405. In addition, secondary sources are also needed such as online information about the writer and previous researcher who has been conducted similar research. This paper found that there were three social classes of society in the Dutch era, the Dutch group with privilege, enjoyed the lavish life, and live comfortably. The Native group with privilege, who was born from regent or governor, they can attend education where Dutch and Indo attended to such as E.L.S and H.B.S and the last, native group without privilege, they had low status in the society. 
Scrutinizing local wisdom approach to teaching and learning in Indonesia
No full textA bölcsesség-megközelítés Indonéziában már sok éve ismert. A helyi
bölcsesség egyike azoknak a megoldásoknak, amelyek kulturális alapú
integrációt kínáltak a tanításba és tanulásba Indonéziában. Ennek a
tanulmánynak az a célja, hogy leírja a helyi bölcsesség megközelítését, hogyan
vált a kultúrából a tanítás és tanulás megközelítése, és hogyan valósult meg a
helyi bölcsesség. A tanulmány leíró módszereket használ, amelyek
tartalmazzák a kvalitatív megközelítést is. A helyi bölcsesség néhány, a helyi
bölcsességhez kapcsolódó szakirodalmat, például a helyi bölcsesség
elméleteiről, fogalmairól, definícióiról és jellemzőiről szóló irodalmat
megvizsgálva gyűjtött adatokat elemzés céljából. A helyi bölcsesség olyan
helyi tudás, amelyet általában a tanításban és a tanulásban alkalmaznak. Arra
törekszik, hogy az oktatáson keresztül erkölcsöt és jellemet neveljen a
tanulókba, különösen az összes kurzuson, például az angol nyelven, a
természettudományokon és a matematikán. A megvalósítás már általános
iskolában elkezdődhet, és egyetemi szintre haladhat. A helyi bölcsesség
használatakor javasolt a hiteles értékelés alkalmazása. A helyi megközelítés
beépíthető az összes egyetemi vagy iskolai kurzusba Indonéziában.Abstract. Implementing the wisdom approach in Indonesia has been introduced for many
years. Local wisdom became one of the solutions that offered culture-based
integration into teaching and learning in Indonesia. This study aims to describe
the local wisdom approach, how culture became an approach to teaching and
learning, and the implementation of local wisdom. This study uses descriptive
methods, which include a qualitative approach. Local wisdom collected data
for analysis by examining some literature related to local wisdom, such as
literature on theories, concepts, definitions, and characteristics of local
wisdom. Local wisdom is local knowledge that is usually implemented in
teaching and learning. It seeks to instill morals and character in students
through education, particularly all courses, such as English, science, and math.
Implementation can begin in elementary school and progress to the university
level. When using local wisdom, it is suggested that you use authentic
assessment. A local approach can be incorporated into all university or school
courses in Indonesia
The Use Code Switching of Students During Double Degree Program in Eastern Taiwan
No full textLanguage is the vital for human in life. Through language, a human can communicate each other. The phenomenon of an individual uses more than one language to deliver means in some words or sentences is called code-switching. Code-switching researches are easy to find, but most of them are implemented in the classroom. It is rare to find research about code-switching about double degree students. The objectives of this study are to discover what languages that students used for code-switching, to find out the students' motivations, and to know students’ attitudes when used code-switching during their double degree program in Taiwan. This study used the descriptive qualitative method to collect and analyzed the data. Purposive sampling is applied. The subjects are master's degree students that stay for about two semesters in Eastern Taiwan. The Interview was adopted from Hossam Ebid (2017) and it was a semi-structured interview. This study found that the languages English and Bahasa Indonesia are the majority languages that students spoke, Sunda, Chinese, and Spanish are used for code-switching for certain people. The motivations to use code-switching are intimacy, strengthen culture, privacy, maintain the language, sharing, communication, the words that cannot be translated, exploring Taiwan language, get a new friend, and building a relationship. The attitude of the students showed positives toward code-switching. It found also that the attitudes of interlocutors when encounter double degree students, such as angry, afraid, lost interest, happy and confused. This result revealed one layer of language phenomena in Indonesia
Comparison Of The Effectiveness And Safety Of Anemia Epoetin Alfa With Epoetin Beta Inhemodialysis Routine Patients At Haji Rsu Surabaya
Get PDFChronic Kidney Disease (CKD) is a disorder of the structure / function of kidney> 3 months marked by pathology and renal damage marker and impairment Glomerular filtration rate (GFR). Erythropoietin is agrowth factor hematopoietic that plays a role in the formation of red blood cells 5. Research conducted by Henry et al, on the pharmacokinetics of epoetinalfa showed the results that epoetinalfa has the effectiveness of increasing Hb concentration within 2-6 weeks with a half-life of 4-5 hours. Epoetin therapy was given with indications of Hb 20%, Serum Ferritin and no severe infection. At RSU HAJI, the insurance company bears the cost of administering epoetinalfa at a dose of 3000 IU and epoetin beta at a dose of 2000 IU to anemic patients undergoing HD, with several written conditions, namely the administration of epoetinalfa/beta given twice a week ,Hb 20%, FS > 200 ng/L, and no severe infection. The research subjects were divided into 2 groups, namely a group of patients receiving treatment for epoetin alpha 3000 IU/2x a week and a group of patients receiving epoetin beta anemia therapy 2000 IU/2x a week, with the direction of data collection being a combination of retrospective methods. Based on the results of research that has been conducted on the comparison of the effectiveness and safety of anemia therapy with epoetinalfa and epoetin beta in routine hemodialysis patients at RSU HAJI Surabaya
Exploring the Efficacy of Student Community Service Programs (KKN) in Higher Education Institutions: A Case Study in Indonesia
Get PDFEvery university student in higher education is required to take part in Kuliah Kerja Nyata, what is a study service program, according to the curriculum in higher education in Indonesia. Kuliah Kerja Nyata (KKN) was appeared in a decree from the Department of Higher Education for the first time in 1973 (Kisnawat, 2009). In this study we present the origin of Kuliah Kerja Nyata and its policies implemented in the university, a description of Kuliah Kerja Nyata appeared on the universities’s websites, such as the University of Gajah Mada and Bandung Institute of Technology's website, and the benefits of its implementation for the stakeholders. This publication aims to review community service programs and promote community service in higher education. We present a synthetic literature review related to student community service. This publication offer how the Kuliah Kerja Nyata program has been effectively implemented in indonesian universities for students and lecturers
Az indonéziai felsőoktatási intézményekben működő hallgatói közösségi szolgálati programok hatékonyságának vizsgálata
Get PDFEvery university student in higher education is required to take part in Kuliah Kerja Nyata, what is a study service program, according to the curriculum in higher education in Indonesia. Kuliah Kerja Nyata (KKN) was appeared in a decree from the Department of Higher Education for the first time in 1973 (Kisnawat, 2009). In this study we present the origin of Kuliah Kerja Nyata and its policies implemented in the university, a description of Kuliah Kerja Nyata appeared on the universities’s websites, such as the University of Gajah Mada and Bandung Institute of Technology's website, and the benefits of its implementation for the stakeholders. This publication aims to review community service programs and promote community service in higher education. We present a synthetic literature review related to student community service. This publication offer how the Kuliah Kerja Nyata program has been effectively implemented in indonesian universities for students and lecturers.Indonéziában minden felsőoktatásban részt vevő egyetemi hallgató számára a felsőoktatási tanterv szerint kötelező részt venni a Kuliah Kerja Nyata-ban, ami egy tanulmányi szolgáltatási program. A Kuliah Kerja Nyata (KKN) először 1973-ban jelent meg a Felsőoktatási Minisztérium rendeletében (Kisnawat, 2009). A tanulmányban bemutatjuk a Kuliah Kerja Nyata eredetét és az egyetemen végrehajtott irányelveit, a Kuliah Kerja Nyata leírását, amelyet az egyetemek honlapjain, például a Gajah Mada Egyetem és a Bandungi Technológiai Intézet honlapján implementáltak, valamint a megvalósítás előnyeit az érintettek számára. A tanulmány célja a közösségi szolgálati programok áttekintése és a közösségi szolgálat népszerűsítése a felsőoktatásban. A tanulmányban összefoglaló szakirodalmi áttekintést végeztünk a hallgatói közösségi szolgálattal kapcsolatban. Ez az előadás arra mutat rá, hogyan valósították meg a hatékonyan a Kuliah Kerja Nyata programot az indonéz egyetemeken a hallgatók és az oktatók számára
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