Claim Missing Document
Check
Articles

Found 2 Documents
Search

Evaluation Of Production Cost Control Using Flexible Budget And Direct-Cost Variance In Restaurant Lamongan Sport Center: Evaluation Of Production Cost Control Using Flexible Budget And Direct-Cost Variance In Restaurant Lamongan Sport Center Ghofur, Abdul; Agustina, Novianti; Elvierayani, Rivatul Ridho
Jurnal Mantik Vol. 3 No. 3 (2019): November: Manajemen, Teknologi Informatika dan Komunikasi (ManTIK)
Publisher : Institute of Computer Science (IOCS)

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

Abstract

Budgeting is a process of the preparatory phase required before the commencement of the preparation of the plan, the collection of necessary data and information, the division of the task of planning, the preparation of its own plan, the implementation and the plan until finally the stage of monitoring and evaluation of the results of implementing the plan. The hypothesis in this study is as follows: Suspected Cost Control Production using Efficient and Effective Flexible budget used in LA Restaurant. Suspected Cost Control Production using Direct Cost-Efficient and Effective Varian used at LA Restaurant. Suspected Cost Control Production using Flexible Budget and Direct-Cost Efficient and Effective Variant used in LA Restaurant. The results showed: The cost of raw materials "LA Restaurant" in 2012 until 2016 is under control. The direct labor cost of "LA Restaurant" in 2012 until 2016 is under control. The factory overhead cost of "LA Restaurant" in 2012 until 2016 is uncontrollable. The deviation is Rp. 1.237.287.435,00 (8.68%). The difference between the cost of raw materials and the difference indirect labor costs is advantageous while the difference in overhead costs is profitable
Nilai Moral dalam Novel Surga Yang Tak Dirindukan Karya Asma Nadia dan Relevansinya dalam Pembelajaran Sastra Indonesia di SMA Agustina, Novianti; Salam, Salam; Abidin, Aslan
JENTERA: Jurnal Kajian Sastra Vol 14, No 1 (2025): Jentera: Jurnal Kajian Sastra
Publisher : Badan Pengembangan dan Pembinaan Bahasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26499/jentera.v14i1.8350

Abstract

The purpose of this study is to describe the moral values in the novel Surga yang Tak Dirindukan by Asma Nadia based on James Rachels' ethical perspective, and to explain the relevance of these values in learning Indonesian literature in Senior High Schools. The focus of this study lies in the depiction of the form of moral values such as courage, honesty, loyalty, generosity, forgiveness, good deeds, and gentleness which are represented through the characters and conflicts in the novel, as well as the analysis of their relationship to character education in the context of learning literature. Data collection techniques are carried out through reading techniques and note-taking techniques that are relevant to the focus of the study. The main instrument in this study is the researcher herself as the key instrument, assisted by supporting instruments in the form of data corpus tables. The results of the study indicate that the novel Surga yang Tak Dirindukan is full of moral values that are apparent through the actions and choices of the main characters in facing life's problems, especially in the context of polygamy, family conflict, and social responsibility. These values are in line with ethical principles according to James Rachels, such as acting rationally, considering the interests of others, and upholding justice. In addition, the moral values in this novel are very relevant to be applied in literature learning at the high school level, because they support the strengthening of students' character and contextual learning that is in line with the Independent Curriculum and the Pancasila Student Profile. Abstrak Tujuan penelitian ini untuk mendeskripsikan nilai-nilai moral dalam novel Surga yang Tak Dirindukan karya Asma Nadia berdasarkan perspektif etika James Rachels, serta menjelaskan relevansi nilai-nilai tersebut dalam pembelajaran sastra indonesia di Sekolah Menengah Atas. Fokus penelitian ini terletak pada penggambaran bentuk nilai-nilai moral seperti keberanian, kejujuran, kesetiaan, kemurahan hati, pemaaf, beramal shaleh, dan lemah lembut yang direpresentasikan melalui tokoh dan konflik dalam novel, serta analisis keterkaitannya dengan pendidikan karakter dalam konteks pembelajaran sastra. Teknik pengumpulan data dilakukan melalui teknik baca dan teknik catat yang relevan dengan fokus penelitian. Instrumen utama dalam penelitian ini adalah peneliti sendiri sebagai instrumen kunci, dibantu dengan instrumen pendukung berupa tabel korpus data. Hasil penelitian menunjukkan bahwa novel Surga yang Tak Dirindukan sarat akan nilai-nilai moral yang tampak melalui tindakan dan pilihan tokoh utama dalam menghadapi permasalahan hidup, terutama dalam konteks poligami, konflik keluarga, dan tanggung jawab sosial. Nilai-nilai tersebut sejalan dengan prinsip-prinsip etika menurut James Rachels, seperti bertindak rasional, mempertimbangkan kepentingan orang lain, dan menjunjung keadilan. Selain itu, nilai-nilai moral dalam novel ini sangat relevan untuk diterapkan dalam pembelajaran sastra di tingkat SMA, karena mendukung penguatan karakter peserta didik serta pembelajaran kontekstual yang selaras dengan Kurikulum Merdeka dan Profil Pelajar Pancasila.