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Assistance in Determining the Cost of Goods Sold (COGS) at UMKM Nadira Villa Cake, Sungai Penuh City Carolina, Cyntia
The Future of Education Journal Vol 3 No 5 (2024): December
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v3i5.301

Abstract

The Assistance Program for Determining the Price of Goods Sold at Nadira Villa Cake MSMEs in Sungai Penuh is held in order to support the development of MSMEs in Sungai Penuh, activities can be organized well and run smoothly in accordance with the activity plans that have been prepared. This activity received a good response from business actors and owners of Nadira Villa Cake. From this Community Service activity, Business Owners have received training in determining the cost of goods sold as a basis for determining the selling price and expected profit level. The importance of recording every transaction in terms of Raw Materials, Labor and Factory Overhead is the basis for determining the level of profit and selling price. This activity was carried out as support for the local potential development program in an effort to increase the income of MSMEs in Sungai Penuh City.
Implementation religiosity of servant leadership village head to improve performance village apparatus Sudirman, Sudirman; Yusnita, Ida; Carolina, Cyntia; Hamdani, Deky; Anugrah, Fadli
International Journal of Enterprise Modelling Vol. 19 No. 2 (2025): May: Enterprise Modelling
Publisher : International Enterprise Integration Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/int.jo.emod.v19i2.130

Abstract

Village heads play a crucial role in local governance and public service delivery in Indonesia. The concept of servant leadership, emphasizing service, empathy, and community empowerment, has gained attention as an effective leadership model. However, the role of religiosity in shaping servant leadership behavior and its subsequent impact on the performance of village apparatus has not been sufficiently explored. This study aims to examine how religiosity influences the implementation of servant leadership among village heads and how this leadership style, in turn, affects the performance of village apparatus in delivering public services. A quantitative approach was employed, using a survey method with 147 respondents comprising village heads in Kerinci Regency, Jambi Province. The data were analyzed using Structural Equation Modeling (SEM) with AMOS software to test the relationships between dimensions of servant leadership, religiosity, and performance outcomes. The findings indicate that several dimensions of servant leadership—such as altruistic calling, wisdom, persuasive mapping, organizational stewardship, humility, and service—positively and significantly influence servant leadership behavior. Religiosity also has a significant positive effect on servant leadership but does not directly impact performance. Instead, servant leadership mediates the relationship between religiosity and the performance of village apparatus. Servant leadership serves as an effective conduit through which the religiosity of village heads enhances the performance of village apparatus. These findings suggest that integrating religious values into leadership practices can foster more ethical and service-oriented governance in rural communities.
Business Risk and Sales Growth as Determinants of Capital Structure Carolina, Cyntia; Surya, Tiara Lilis; Maryanto, Maryanto
The Future of Education Journal Vol 5 No 1 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i1.1612

Abstract

This study focuses on a single research object, namely PT Mayora Indah, Tbk. The purpose of this study is to examine: (1) the partial effect of business risk on capital structure at PT Mayora Indah, Tbk; (2) the partial effect of sales growth on capital structure at PT Mayora Indah, Tbk; (3) the simultaneous effect of business risk and sales growth on capital structure at PT Mayora Indah, Tbk; and (4) the magnitude of the influence of business risk and sales growth on the capital structure of PT Mayora Indah, Tbk. The research methodology employed a descriptive qualitative and descriptive quantitative approach. The results of the study indicate that: (1) partially, business risk has no significant effect on the capital structure of PT Mayora Indah, Tbk during the period 2012–2021, as evidenced by the value of –t_calculated > –t_table (–0.156 > –2.30600); (2) partially, sales growth has no significant effect on the capital structure of PT Mayora Indah, Tbk during the period 2012–2021, as indicated by the value of –t_calculated > –t_table (–1.081 > –2.30600); (3) simultaneously, business risk and sales growth have no significant effect on the capital structure of PT Mayora Indah, Tbk during the period 2012–2021, as shown by the value of F_calculated < F_table (0.585 < 4.74); and (4) the magnitude of the influence of business risk and sales growth on the capital structure of PT Mayora Indah, Tbk is 12.8%.
Pengaruh Team Based Learning Terhadap Prestasi Akademik Mahasiswa Pada Matakuliah Akuntansi Keuangan Lanjutan I Cyntia Carolina; Yolla Ramadani
Jurnal Indonesia Sosial Teknologi Vol. 3 No. 03 (2022): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (419.42 KB) | DOI: 10.59141/jist.v3i03.386

Abstract

Akuntansi sering diartikan terlalu sempit sebagai proses pencatatan teknis dan prosedural daripada alat intelektual yang melibatkan penalaran dalam penciptaan prinsip, prosedur, teknik dan metode tertentu, sehingga akuntansi adalah disiplin ilmu yang membutuhkan penalaran untuk memahami kursus. Penelitian ini bertujuan untuk melihat pengaruh Team-Based-Learning (TBL) terhadap prestasi akademik mahasiswa yang dilakukan dengan desain eksperimen semu. subjek penelitian ini adalah mahasiswa Akuntansi di STIE SAK pada matakuliah Akuntansi Keuangan Lanjutan I dengan teknik pengambilan sampel secara purposive sampling, prestasi akademik diukur melalui hasil Pretest dan Ujian Tengah Semester dengan membandingkan kelas team based learning dengan kelas tanpa kelompok belajar. Hasil penelitian ini menunjukan bahwa prestasi akademik kelas yang menggunakan metode team-based-learning lebih unggul dibandingkan kelas yang menerapkan metode pembelajaran mandiri.