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COBB-DOUGLAS FUNCTIONAL MODELLING IN ECONOMETRICS (CASE STUDY: THE IMPACT OF SALES AND OPERATIONAL EXPENSES ON NET PROFITS) Sukmawati, Sukmawati; Ghazali, Muhammad; Afifurrahman, Afifurrahman
JURNAL DIFERENSIAL Vol 5 No 2 (2023): November 2023
Publisher : Program Studi Matematika, Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jd.v5i2.12165

Abstract

This study aims to determine the impact of sales and operating expenses on net income by employing a Cobb-Douglas production function. The study uses a quantitative research design which is implemented in four steps, i.e., data description and ln transformation, quality data test, regression analysis, and hypothetical test. The research sample is in the form of time-series data for the period of January 2021-December 2022, consisting of sales, operating expense, and net profit variables collected from the financial reports of Dafin Cell Store in West Lombok Regency. Our statistics analysis confirms that the sales variable significantly affects the net profits as the value 0,005 of t test is smaller than the significance level 0,05. In contrast, the operational expenses do not affect the net profits as the value 0,836 of t test is larger than 0,05. Simultaneously, both sales and operating variables affect the net profits of Dafin Cell Store since the value of 0,004 of F test is larger than 0,05. Through regression analysis we obtain the mathematical model which expresses the relationship of sales (X1), operating expenses (X2) and the net profits (Y).
Transformasi kemampuan analisis statistik mahasiswa UIN Mataram melalui pelatihan software JASP Ghazali, Muhammad; Zohri, Muhammad; Lestari, Juwita; Purnamasari, Ramdani; Fitriati, Ita
ABSYARA: Jurnal Pengabdian Pada Masayarakat Vol 4 No 2 (2023): ABSYARA: Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/ab.v4i2.22540

Abstract

Statistical data analysis is the process of examining, cleaning, transforming, and modeling data with the aim of discovering useful information, drawing conclusions, and supporting decision-making. This process involves various statistical techniques and methods applied to data to understand, explain, and predict phenomena. Skills like these are greatly needed by students. Therefore, training in the use of the open-source statistical application JASP is necessary to enhance the statistical data analysis capabilities of UIN Mataram students, especially those in their final semester. This community service activity aims to introduce and train the use of JASP as a free and license-free alternative for statistical data analysis, considering the limitations of accessibility and ethical issues surrounding the use of paid software like SPSS in academic environments. The training methodology includes theoretical sessions and practical application of JASP, focusing on multiple linear regression analysis and path analysis. An initial survey showed that only 25% of final-semester students were familiar with open-source applications like JASP. After the training, there was a significant increase in understanding and application of JASP, with 85% of participants showing improved competence. These results demonstrate the importance of training in open-source statistical applications to support student academic research and strengthen academic integrity within the Islamic university environment. This study provides insights into ethical and affordable statistical software alternatives and highlights the importance of analytical skills in higher education.
Pengaruh Model Pembelajaran Berdiferensiasi dan Direct Instruction Terhadap Hasil Belajar Ditinjau dari Minat Siswa Ghazali, Muhammad
Bima Journal of Elementary Education Vol. 2 No. 1 (2024): Bima Journal of Elementary Education
Publisher : STKIP Taman Siswa Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37630/bijee.v2i1.1528

Abstract

This study aims to determine the effect of differentiated learning and Direct Instruction models on student learning outcomes, viewed from the perspective of student learning interest. The research was conducted in one of the Elementary Schools in Bima Regency, West Nusa Tenggara Province, using experimental methods and a 2 x 2 by-level research design. The results of the study indicate that: (1) The learning outcomes of students who follow the differentiated learning model are higher compared to those who follow the Direct Instruction model, (2) There is an interaction between the differentiated learning and Direct Instruction models with student learning interest towards learning outcomes, (3) Students with high learning interest perform better in the differentiated learning model compared to the Direct Instruction model, and (4) Students with low learning interest perform better in the Direct Instruction model compared to the differentiated learning model
Peningkatan Kompetensi Siswa SMK dalam Perhitungan dan PengisianSPT PPN Melalui Pembelajaran Kontekstual Ghazali, Muhammad; Challen, Auliffi Ermian; Simon, Zainal Zawir; Zain, Effendi; Safitri, Leli Amelia; Aulia, Shindi
Jurnal Medika: Medika Vol. 4 No. 4 (2025)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/v5mec837

Abstract

Perubahan tarif Pajak Pertambahan Nilai (PPN) yang diberlakukan mulai 1 Januari 2025 sesuai dengan Undang-Undang Harmonisasi Peraturan Perpajakan (UU HPP). Namun belum banyak siswa-siswa SMK yang mengetahui perubahan UU HPP mengenai PPN, cara perhitungan PPN, dan cara pengisian SPT Masa PPN. Pengabdian kepada masyarakat ini bertujuan untuk memberikan pengetahuan baru mengenai PPN, untuk meningkatkan kompetensi siswa dalam menghitung PPN, dan memperoleh keterampilan dalam pengisian SPT Masa PPN. Metode yang digunakan dalam pelatihan ini menggunakan pendekatan pembelajaran kontekstual melalui empat tahap yakni ceramah interaktif, simulasi studi kasus, latihan praktik, serta evaluasi dan umpan balik. Kegiatan pelatihan ini diselenggarakan di SMK Negeri 3 Jakarta yang diikuti oleh 36 orang siswa. Kegiatan pengabdian kepada masyarakat ini berjalan lancar dan telah mencapai tujuannya. Melalui metode kontekstual, siswa berhasil memahami konsep dasar Pajak Pertambahan Nilai, Perhitungan PPN terutang, dan Pengisian SPT Masa PPN. Sehingga pelatihan ini mampu meningkatkan kompetensi dan kepercayaan diri siswa dalam menerapkan pengetahuan perpajakannya