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All Journal Building of Informatics, Technology and Science Indo-MathEdu Intellectuals Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Satriani, Dina
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics

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PERHITUNGAN HARGA POKOK PRODUKSI DAN HARGA POKOK PENJUALAN TERHADAP LABA PENJUALAN Satriani, Dina; Kusuma, Vina Vijaya

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (861.659 KB) | DOI: 10.31955/mea.v4i2.523

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh harga pokok produksi dan harga pokok penjualan terhadap laba yang dihasilkan pada usaha donat madu. Unsur-unsur yang terdapat dalam harga pokok produksi yaitu biaya pabrikasi yang terdiri atas :biaya bahan baku, biaya tenaga kerja, biaya overhead pabrik dan persediaan barang dalam proses yang terdiri atas :persediaan barang dalam proses awal dan persediaan barang dalam proses akhir. Sedangkan unsur-unsur harga pokok penjualan meliputi total harga pokok produksi dan persediaan produk jadi (persediaan produk jadi awal dan persediaan produk jadi akhir). Unsur-unsur tersebut yang akan mempengaruhi harga jual produk. Dalam penelitian data yang digunakan adalah data primer dan data sekunder.Data primer diperoleh dari hasil observasi secara langsung pada objek untuk mendapatkan data yang tepat serta hasil wawancara kepada pihak perusahaan. Untuk data sekunder diperoleh melalui dokumen perusahaan mengenai data yang terkait dengan harga pokok produksi dan harga pokok penjualan yang akan berpengaruh terhadap laba yang dihasilkan dari penjualan produk makanan tersebut. Pada penelitian ini pendekatan yang dilakukan penulis adalah pendekatan kualitatif dan kuantitatif secara deskriptif, dimana penelitian ini menjabarkan faktor-faktor yang mempengaruhi laba perusahaan.
Comparison of Certainty Factor and Dempster-Shafer Methods in ENT Disease Diagnosis Expert System Sianturi, Susy Katarina; Sutopo, Teguh; Satriani, Dina; Gustina, Gustina; Faozin, Ali
Building of Informatics, Technology and Science (BITS) Vol 7 No 1 (2025): June (2025)
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/bits.v7i1.7465

Abstract

Diagnosis of Ear, Nose, and Throat (ENT) diseases often faces obstacles in determining the level of certainty of a disease based on the symptoms experienced by the patient. The main problem in this research is how to compare the level of accuracy between the Certainty Factor and Dempster-Shafer methods in an expert system for diagnosing ENT diseases. As a solution, this research applies both methods and analyzes the results of their calculations on various symptoms entered by the patient. The purpose of this research is to determine which method is more effective in providing certainty of diagnosis. The results show that the Certainty Factor method produces a higher level of certainty than Dempster-Shafer, for example in Tonsillitis disease which reaches 94.68% compared to 0.02% in Dempster-Shafer. Thus, the Certainty Factor method is more recommended for ENT disease diagnosis expert systems. The contribution of this research is to provide insight into the use of artificial intelligence methods in the medical field, especially in improving the accuracy of expert systems to assist health workers in making diagnostic decisions.
Transformasi Strategis Manajemen SDM Pendidikan Era Digital Sofiyah, Siti; Satriani, Dina; Asmawati, Yeti; Asriani, Nora; Heryanto, Yanto; Muhit, Abdul; Ramdan, Abdi; Evariana, Dian
Indo-MathEdu Intellectuals Journal Vol. 7 No. 1 (2026): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v7i1.4969

Abstract

This study aims to explore the critical dimensions of HRM transformation within Indonesian educational institutions. This study employs a qualitative approach with a library research design. Data sources were obtained from academic literature (Google Scholar, SINTA, and DOAJ using specific keywords) as well as technical policy regulations related to education management. Data were collected through a systematic literature search and analyzed using content analysis and theoretical synthesis techniques. The results highlight four main pillars of transformation: the integration of AI-based digital ecosystems with a human-in-the-loop approach for efficiency; the implementation of Agile Leadership to navigate the uncertainty of the VUCA era; the adoption of Green Human Resource Management (GHRM) which aligns operational efficiency with environmental sustainability; and placing educator well-being as a primary institutional priority. The study finds that successful transformation depends not merely on technological infrastructure, but significantly on organizational culture readiness and psychological support for educators. In conclusion, the synergy between smart technology, flexible leadership, and a supportive work environment serves as a strategic imperative for sustainably improving the quality of learning in the Society 5.0 era.
Co-Authors Abdul Mannan, Siti Sofiyah Asmawati, Yeti Asriani, Nora Evariana, Dian Faozin, Ali Gustina Gustina Heryanto, Yanto Muhit, Abdul Ramdan, Abdi Susy Katarina Sianturi Sutopo, Teguh Vina Vijaya Kusuma