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Determining the Cost of Goods Manufactured Using the Order Method at Mami Kue MSME Nurlela; Kartika, Satria Ayu
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 07 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i07.2002

Abstract

Determining the cost of production is very important as a basis for determining the selling price and profit in MSMEs, because knowledge of the cost of production makes it easier for MSME players to determine the selling price and profit of the products sold. The purpose of this study is to determine the calculation of the cost of production using the order method at the Mami Kue MSME for sengkulun cake products for the calculation period of January-March 2025. Data collection techniques used field studies, namely interviews, observations, field notes, and documentation. The type of research data used is primary data. The data analysis method used in this study is quantitative description, which consists of managing data from the production process, including transaction records related to the purchase or procurement of raw materials, auxiliary materials, direct labor costs, and factory overhead costs, presenting the data in a cost of production report that is interpreted in the results and discussion of the study. The results of the calculation of the production cost per unit of sengkulun cake using the order method during January-February 2025 are as follows: January is Rp 1,091, February is Rp 1,105, and March is Rp 1,164. A comparison of the cost of production of sengkulun cakes according to the calculations of Mami Kue MSMEs and according to the order method shows a difference of Rp 208 in January, Rp 206 in February, and Rp 205 in March.
Strategi Manajemen Modal Kerja Internasional pada Perusahaan Rantai Pasok Global di Era Disrupsi Digital : Analisis Library Research Wahyu Wahid; Tafana Ariani Harahap; Nurlela; Khaidar Rahmaini Jamila
MERDEKA : Jurnal Ilmiah Multidisiplin Vol. 3 No. 3 (2026): Februari
Publisher : PT PUBLIKASI INSPIRASI INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/merdeka.v3i3.6869

Abstract

The increasing complexity of global supply chains and the rapid acceleration of digital transformation have created new challenges for multinational companies, particularly in managing international working capital. Digital disruption has not only reshaped cross-border business operations and transactions but has also intensified liquidity risks, cash flow imbalances, and short-term financial uncertainty. These conditions require global supply chain companies to develop adaptive, integrated, and technology-driven working capital management strategies. This study aims to examine international working capital management strategies implemented by global supply chain companies in the era of digital disruption and to identify their implications for corporate stability and sustainability. The research employs a qualitative method using a library research approach. Data were collected through a systematic review of academic books, scholarly journal articles, and official reports from international institutions relevant to the research topic. Data analysis was conducted using content analysis techniques to identify key patterns, concepts, and findings within the literature. The results reveal four main findings: the importance of efficient management of cash, receivables, and inventories across countries; the strategic role of digitalization and data-driven approaches in enhancing transparency and decision-making speed; the significance of financial coordination among global supply chain actors; and the necessity of financial risk mitigation strategies amid global uncertainty.
IMPROVING STUDENTS’ LEARNING OUTCOMES THROUGH EXAMPLES NON EXAMPLES LEARNING MODEL IN LEARNING BAHASA INDONESIA AT SDN 011 PAUH ANGIT Nurlela
Jurnal PAJAR (Pendidikan dan Pengajaran) Vol. 4 No. 6 (2020): November
Publisher : Laboratorium Program Studi Pendidikan Guru Sekolah Dasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33578/pjr.v4i6.8181

Abstract

A fundamental problem faced by fifth grade students at SDN 011 Pauh Angit was the low achievements in learning Bahasa Indonesia. As a result, the learning process became less effective at schools. The learning model applied in this research was example non example method, which was useful for making it easier for students to understand the concept of learning by looking directly at examples of the topic being taught. The purpose of this study was to improve the students’ achievement in learning Bahasa Indonesia at SDN 011 Pauh Angit. This research was a classroom action research which aimed to improve and enhance the learning process in the classroom. This study found that example non example learning model was effective to enhance the students’ learning outcomes. Based on the results of observations, there was an increase in teachers’ activities for 57% (sufficient category) in the first meeting. Moreover, in the second meeting, the activities increased for 71% which was in good category. Meanwhile, in the third meeting, he teachers’ activities increased for 83% with very good category, and in the fourth meeting, the percentage increased to 92% with very good category. In addition, data on students’ activities revealed that in the first meeting, the students’ activities increased for 59% with sufficient category, and it increased at the second meeting for 72% with good category. Then, at the third meeting the percentage reached 85% with very good category, and at the fourth meeting, it was 90% with the category of very good. Lastly, data on the improvement of students’ learning outcomes revealed that the score of daily test I was 78 and daily test II was 88.
TINGKAT PENGETAHUAN IBU TENTANG METODE ALAT KONTRASEPSI IUD DI KLINIK PRATAMA CITRA PERIODE MEI-JUNI 2025 Nurlela
EVIDANCE BASSED JOURNAL Publikasi Vol. 6 | Edisi 1 | April 2025
Publisher : Media LPPM Sehati

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Menurut WHO 2024 (World Health Organiszation) pengunaan kontrasepsi telah meningkat di banyak bagian dunia, terutama di Asia dan Amerika Latin. Dan terendah di sub sahara Afrika. IUD (Intra Uteri Devica) adalah sebuah alat yang dimasukkan melalui saluran serviks dan di pasang dalam uterus untuk mencegah kehamilan dengan merusak kemampuan hidup sperma dan ovum. Penelitian bersifat deskriptif dengan menggunakan data primer yaitu data yang diperoleh dari penijauan langsung dilapangan dengan menggunakan koesiner yang telah dirancang sebelumya untuk mengetahui Tingkat Pengetahuan Ibu Tentang Metode Alat Kontrasepsi IUD di Klinik Pratama Citra Periode Mei-Juni 2025sebanyak 30 orang dan seluruh populasi dijadikan sampel (tatal sampling) didalam penelitian ini sebanyak 30 orang. Berdasarkan penelitian dari 30 orang yang menjadi responden tingkat pengetahuan kurang berdasarkan mayoritas umur <20 tahun sebanyak 12 orang (40%) dan pengetahuan kurang pada primipara berdasarkan mayoritas sebanyak 10 orang (33,3%), dan berpengetahuan kurang pada SMP berdasarkan mayoritasi sebanyak 6 orang (20%), dan berpengetahuan cukup pada media elektroni berdasarkan mayoritas sebanyak 7 orang (23,3%). Disarankan pada ibu lebih meningkatkan pengetahuan tentang metode alat kontrasepsi IUD dan dimaafaatkan sumber informasi
TINGKAT PENGETAHUAN IBU TENTANG KB KALENDER DI DESA TELAGA SARI KECAMATAN SUNGGALPERIODE MEI-JUNI TAHUN 2023 Nurlela
EVIDANCE BASSED JOURNAL Publikasi Vol. 4 | Edisi 3 | Desember 2023
Publisher : Media LPPM Sehati

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Metode KB Kalender adalah sebuah metode kontrasepsi alami yang dilakukan oleh pasangan suami istri untuk mencegah kehamilan tanpa risiko efek samping tidak mengomsumsi obat-obatan. Penelitian ini bertujuan untuk mengetahui tingkat pengetahuan ibu tentang KB Kalender. Penelitian ini menggunakan data primer dengan tehnik total sampel dan dengan jumlah sampel 35 responden’. Dari hasil penelitian ditemukan bahwa tingkat pengetahuan ibu tentang KB Kalendr berdasarkan pendidikan mayoritas berpendidikan SD sebanyak 15 orang 42,8%) dan minoritas pada pendidikan perguruan tinggi sebanyak 5 orang (14,2%), berdasarkan paritas mayoritas terjadi pada kelompak multipara sebanyak 15 orang (42,8%) dan minoritas terjadi pada kelompak primipara sebanyak 5 orang (14,2%), berdasarkan Sumber Informasi mayoritas terjadi pada sumber informasi Tenaga Kesehatan sebanyak 12 orang (34,2%) dan minoritas pada sumber informasi media papan sebanyak 6 orang (17,1%). Disarankan bagi ibu di Desa Telaga Sari semakin berupaya untuk mencari informasi tentang manfaat KB Kalender dan bagi peneliti selanjutnya diharapkan agar melakukan penelitian yang sama dengan variabel yang berbeda.
GAYA BELAJAR ANAK USIA DINI DALAM PROSES PEMBELAJARAN DI RA NUR QOMARIAH JAMPANGTENGAH SUKABUMI Irma Muti; Nurlela; Puji Riani; Robi'ah Ahadiyah; Siti Sodariah
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.44592

Abstract

This study aims to describe the characteristics of early childhood learning styles and explore how teachers accommodate these differences in the learning process at RA Nur Qomariah Jampangtengah, Sukabumi. Although numerous studies have examined the influence of learning styles on learning outcomes, limited research has qualitatively explored the contextual implementation of learning style accommodation in Islamic early childhood education settings. This study employed a qualitative descriptive approach involving Group B students and classroom teachers as primary informants. Data were collected through observation, interviews, and documentation, and analyzed using the Miles, Huberman, and Saldana interactive model, including data reduction, data display, and conclusion drawing. The findings reveal that children demonstrate diverse learning styles, namely visual, auditory, and kinesthetic, with kinesthetic tendencies being the most dominant. Children showed higher engagement and comprehension when learning activities involved direct experience and play-based interaction. The study also indicates that while teachers have attempted to implement varied instructional strategies to accommodate these differences, challenges remain in terms of limited learning media and class size. This research contributes empirically to the understanding of differentiated learning practices in RA contexts by highlighting the importance of flexible and integrative instructional design. The findings suggest that integrating visual, auditory, and kinesthetic elements in a balanced manner can foster a more inclusive and developmentally appropriate learning environment in early childhood education.
MEMBANGUN HARMONI ANTARBUDAYA MELALUI KONSELING MULTIKULTURAL: Studi Kasus Mahasiswa Bimbingan dan Konseling Maulinsari, Putri Gusti; Nurlela; Sari, Syska Purnama; Surtiyoni, Endang; Putri, Ramtia Darma
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 Nomor 02, Juni 2026 Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.53201

Abstract

Multicultural counseling is one of the most important approaches in the context of education in Indonesia, especially in schools that have cultural diversity such as BK students of the class of 2024. In this journal, it will be discussed how multicultural counseling can play a role in building intercultural harmony in the campus environment. Data shows that Indonesia is a country with more than 300 ethnic groups, each of which has a different culture and values (BPS, 2021). Thus, the challenges faced by students in creating an inclusive and harmonious environment are very large. Through a case study of BK students of the class of 2024, this article aims to explore the positive impact of multicultural counseling for students, especially for those from minority groups
PENERAPAN MODEL PROBLEM BASED LEARNING DAN PROJECT BASED LEARNING BERBANTUAN MEDIA INTERAKTIF UNTUK MENINGKATKAN HASIL BELAJAR SISWA SEKOLAH DASAR Jihan Pratiwi; Nurlela; Devia Yola Triani; Putri Berliana Nauli; Indah Annisa Adha; Masitho Fitriyanti; Solbiah
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.53377

Abstract

The low level of student engagement and learning outcomes caused by teacher-centered conventional approaches has become a persistent challenge in Indonesian elementary education. This classroom action research (CAR) aimed to analyze the implementation of Problem Based Learning (PBL) and Project Based Learning (PJBL) models assisted by interactive media to improve student activity, creativity, and learning outcomes at SD Negeri 127 Palembang. A mixed-methods design was employed across two cycles involving 175 students from four classes (grades 1, 2, 4, and 5) selected purposively. Data were collected through structured observation, pre-tests and post-tests, student perception questionnaires, and documentation. In cycle one, PBL was applied using animated videos and digital quizzes as interactive media; in cycle two, PJBL led students to produce authentic projects supported by creative digital tools. Results showed that the average student learning score increased from 62.4 in the baseline to 72.8 at the end of cycle one and to 81.7 at the end of cycle two, with a completion rate of 84.2% surpassing the 75% target. Student activity rose from 34.2% to 78.9%. A paired t-test yielded t = 8.74 (p < 0.001) with Cohen's d = 0.87, indicating a large effect size. Integration of interactive media significantly strengthened student motivation and conceptual understanding. These findings confirm that PBL and PJBL, supported by interactive media, effectively develop 21st-century competencies critical thinking, creativity, collaboration, and communication in elementary school settings
Co-Authors . Dahri AA Sudharmawan, AA Adisty Azia Riska Agnes Apriza Agus Wahyudi Agus Wahyudi Ahgniya Putra Ahlun Ansar Akhyar, Chairil Alemina Br Perangin-angin Amanda Dwi Lestari Amirudin Andriani, Nepi Apikah, Lailan Arismunandar Aslikhah Fardiana Auliani Avrahersatiadi Ricco Galang Erlangga Azhar Mu'alim Azzahra, Sekar Bahri, Halida Basrowi Bayu Iswana Bilia, Dea Salsa Br Sembiring, Franinta Egia D. R Br. Perangin-angin, Alemina Dafittra, Fernanda Damanik, Vivi Heryanti Darmawansyah, Iwan Darmawati Muchtar David Bahrin Dayurni, Popi Deby Rahma Khairani Dedi Hidayat Nasution Dela Puspita Deliana Desvira Juwita Devi Octaviana Devia Yola Triani Devy Susanty Diah Mutiara Isnaeni DIAN RAHMAWATI Dian Sari Dewi Dimyati Dimyati, Laili Dimyati Disya Ayu Rivtryana Dwi Rohmadi Mustofa Dwipayana, Hendra Dzikri Ilma Eka Wulandari Surbakti Endang Surtiyoni Epi, Yus Eri Purwanti Evi Gusliana Evia Darmawani Farizka Susandra Fatimura, Muhrinsyah Fatmasari, Wida Febriansyah Firdaus W.Suhaeb Fitriyani, Novita Endang Fitriyanti, Reno Gayatri, Rianyza Ghazali Syamni Greyuni Grace Tambunan Hambani, Susy Hamid Abdillah Hapsari Windayanti Hasibuan, Rizky Ramadhani Husaini Husnah Ian Kurniawan Idawati Ikhsanudin Ikhsanudin Ikhwatun Muslimah Iman, M. Saipul Indah Annisa Adha Indriani, Selli Intan Agustina Sukmajaya Irawan, Satrya Bayu Irma Muti Ismuntania Jeda Jihan Pratiwi Juliana Ariska Jummaini Kartika Kartika, Satria Ayu Khaidar Rahmaini Jamila Khalid, Zulvia kumalasari, Fauziah Laela, Nurlaela Laelis Neni Laelisneni Laili Dimyati Lany Nurhayati Lara Dwi Sati Lily Andari Mukhtar Lily Karlina Lubis, Dinda Rahmatullah Luthfiyah Maulidina Malika Hasana Sausan Marpaung, Budi Awan Marzuki Masitho Fitriyanti Maulinsari, Putri Gusti Maunisa Widya Zalianty Maysara, Dinda Putri Miswanto Mufli Yahya Muh. Rijal Muhammad Bakrie Muhammad Fikri Akbar Muhammad Syukur Mulyawan, Galuh Munira Ulfa Muttaqien Nadia Oktaviana Nadya Elchaira Najmiyyah, Siti Ami Nasution, Ely Hayati Nasution, Vivi Adriyani Neni, Laelis Neny Rochyani Neny Rochyani Nia Daniyati Nila Kesumawati Novi Ridianti Novita Andriayani Novriansyah Nst, Lily Karlina Nur Adila Nur Afiah, Nur Nur Intan Widianti Nurul Kholifah, Nurul Nurwanda Nurziah, Eva Panggabean, Devi Sari Parham Taufik Puji Riani Putri Amalia Putri Berliana Nauli Putri, Ayu Hidayah Putri, Ramtia Darma Raden Fadhilla Salsabila Rahmatillah Rahmawan, Rizal Rangkuti, Rahmadsyah Rara Maselina Jupon Reny Anggreani Hakim Resapugar Reza Hendri Yana Ria Dwi Oktariani Ria Komala Rico Nur Ilham Rifa Nailah Yusriani Rina Dwi Oktaiani Rinawati Riska Yanti Ristati Ristati Rizqi Amelliyah Robi'ah Ahadiyah Roma Ayuni A. Loebis Rudham, Andi Muhammad Rully Masriatini Saepul Anwar Sahetapy, Willyan Salwia Sari Yulis Terfiadi Sidik, Ramdani Silaban, Jelly Prima Krisnawati Silfia Citra Sinar, T. Silvana Siregar, Irma Hariyanti Sisilia Nehemia Sismiati Sisnayati Sisnayati Siti Holijah Siti Sodariah Sofiyanti, Ida Solbiah Sri Arini Subroto Sudewi Sulvinajayanti SUPIAH Supiah Surbakti, Eka Wulandari Surtiyoni, Endang Susila Arita Syahron Lubis Syahruni , Fitri Syarifah Fadillah Natasha Syska Purnama Sari Syska Purnama Sari, Syska Purnama T. Thyrhaya Zein Tafana Ariani Harahap Tambunan, Greyuni Grace Tampubolon, Mayshin Meriana Taty Fauzi Tengku Silvana Sinar Tetty Widiyastuti Tiara Nur’aini Tri Susilowati Tuty Emilia Agustina Ully, Rully Masriatini Utty Purnamasari Wahid, Ajudin Wahyu Wahid Wahyuddin Wahyuddin Albra Wahyunengsih, Wahyunengsih Wardhiah Wawan Iswanto Wida Fatmasari Widya Hartanti Widya Ningrum Wijayanti, Desi Wiradi Putra Wiwin Dwi Haryanti Yadi Maryadi Yani, Selfitrida A Yeni Rachmawati Yenny Merinatul Hasanah Yolanda Setio Rini Yosef Dema Yuliana Yuliana Yuliani, Nia Yuniarti Yunika Lestaria Ningsih Zakia Fadila Zaufani Putri Khairun Zulaiha Zulfan Zulfan Zyllanrova, Alivia