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All Journal PrimEarly : Jurnal Kajian Pendidikan Dasar dan Anak Usia Dini (Journal of Primary and Early Childhood Education Studies Muhasabatuna: Jurnal Akuntansi Syariah JREP
Musfira
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Religion Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Other

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Activity Based Costing (ABC) Implementation In Determining Rates for Inpathement Services At Dr. Tadjuddin chalid makassar Musfira; Azis, Muhammad; S, Masnawaty
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 2 (2024): December
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v6i2.2703

Abstract

This research aimed: (1) To find out the Determination of Rates for Inpatient Services at RSUP Dr. Tadjuddin Chalid Makassar, and (2) To find out the Analysis of the Application of Activity Based Costing (ABC) in Determining Inpatient Service Rates at Dr. Tadjuddin Chalid Makassar. The variables of this research are Activity Based Costinng (ABC). The population of this research are all activities in the inpatient room at RSUP Dr. Tajuddin Chalid Makassar, and the sample are inpatient rooms in the VIP room, class I, class II, and class III at RSUP Dr. Tadjuddin Chalid Makassar during 2022. The data were collected by interview and documentation. The data obtained were analyzed using descriptive qualitative. The results of this research suggest that the calculation of inpatient rates uses Activity Based Costing (ABC), when compared to the rates used by Dr. Tadjuddin Chalid Makassar gave bigger results for VIP class and class III, while for class I and class II it gave smaller results. The difference in rates that occur is due to the imposition of overhead costs on each product. Activity Based Costing (ABC) has been able to allocate activity costs to each room appropriately based on the consumption of each activity.
Pengaruh Penggunaan Metode Belajar Berbasis Proyek Terhadap Kemampuan Sosial Emosional Anak Usia 5-6 Tahun di TK Ar-Rizky Kecamatan Bontoa Kabupaten Maros Riska Damayanti Yakin; Sri Sufliati Romba; Musfira
Jurnal Riset Evaluasi Pendidikan Vol. 1 No. 3 (2024): JREP
Publisher : Education and Talent Development Center Indonesia (ETDC Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/jrep.v1i3.2080

Abstract

Anak usia dini merupakan masa dimana seorang anak mengalami pertumbuhan dan perkembangan yang sangat pesat. Salah satu perkembangan yang harus di stimulasi sejak dini ialah perkembangan sosial emosional. Penyebab ketidakmatangan sosial-emosional selanjutnya adalah modeling. Anak meniru contoh pengelolaan emosi orangtua, guru, atau orang dewasa di sekitarnya. Tujuan penelitian ini adalah untuk melihat pengaruh penggunaan metode belajar berbasis proyek pada anak terhadap peningkatan kemampuan sosial emosionalnya dan nntuk membandingkan perkembangan kemampuan sosial emosional antara kelompok anak yang menggunakan metode belajar berbasis proyek dengan kelompok anak yang menggunakan metode konvensional. Metode penelitian ini yaitu menggunakan jenis penelitian eksperimen. Hasil penelitian ini adalah kemampuan sosial emosional anak mengalami peningkatan dengan baik hal ini terbukti pada hasil perolehan nilai posttest kemampuan sosial emosional anak meningkat dibandingkan pada saat perolehan hasil pretest.
Pengaruh Media Pembelajaran Visual Diam Terhadap Perkembangan Aspek Kognitif Anak Kelas A Di Tk Gowata Desa Taeng Musfira; Asyifa Krama, Nurul; Bahri, Aliem
PrimEarly : Jurnal Kajian Pendidikan Dasar dan Anak Usia Dini Vol. 7 No. 2 (2024): Desember
Publisher : Fakultas Pendidikan, Universitas Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/primearly.v7i2.3425

Abstract

This study aims to measure the effectiveness of using silent visual learning media in the form of images to enhance the cognitive development of children. This research adopts a quantitative approach using experimental design, specifically a Nonequivalent Control Group Design. The study involved 12 children aged 4–5 years from Class A at TK Gowata, Desa Taeng. Data were collected through treatment tests and observation and analyzed using descriptive and inferential statistics. The findings indicate that learning using silent visual media positively and significantly influences children’s cognitive development. The experimental group demonstrated higher average cognitive development scores compared to the control group. Silent visual media was found to effectively boost children’s enthusiasm, focus, and understanding of learning materials. Hence, this medium serves as an engaging, effective, and enjoyable method for fostering the cognitive development of early childhood learners.
Co-Authors Aliem Bahri, Aliem Asyifa Krama, Nurul Muhammad Azis RISKA DAMAYANTI YAKIN S, Masnawaty Sri Sufliati Romba