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All Journal Jurnal Perencanaan Wilayah dan Kota International Journal of Social Science and Business Sasando : Jurnal Bahasa, Sastra Indonesia, dan Pengajarannya AKSELERASI: Jurnal Ilmiah Nasional ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Akuntansi dan Manajemen Bisnis (JAMAN) Startupreneur Business Digital (SABDA Journal) Prosiding Amal Insani Foundation Jurnal Ar Ro'is Mandalika (Armada) Journal of Geosciences and Environmental Studies INTIFA: Journal of Education and Language
Sudaryono
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Religion Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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ANALISIS COST VOLUME PROFIT (CVP) DALAM UPAYA MERENCANAKAN LABA (STUDI KASUS PADA BUSINESS UNIT INDOOR AIR QUALITY PT XYZ) Sudaryono; Darmawati, Sri Sapto; Mujiyani; Mulatsih
AKSELERASI: Jurnal Ilmiah Nasional Vol 6 No 2 (2024): AKSELERASI: JURNAL ILMIAH NASIONAL
Publisher : GoAcademica Research dan Publishing

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Abstract

Penelitian ini bertujuan Untuk mengetahui dan menganalisis perencanaan laba dengan menggunakan analisis Cost Volume Profit (CVP) pada Business Unit Indoor Air Quality (BU IAQ) PT XYZ. Metode analisis data yang digunakan penelitian ini adalah deskriptif. Jenis data yang digunakan adalah data kuantitatif dengan sumber data sekunder yang diperoleh dari informasi laporan keuangan tahunan pada Business Unit Indoor Air Quality (BU IAQ) dari tahun 2019-2022. Teknik penentuan sampel dalam penelitian ini menggunakan elemen-elemen yang terdapat pada analisis Cost Volume Profit yang diantaranya Contribution Margin, Break Even Point, Margin of Safety, serta analisis target laba menggunakan metode Least Square. Hasil penelitian menunjukkan bahwa Dalam konteks PT XYZ, efisiensi pengolahan biaya masih menjadi tantangan, terutama dalam mengendalikan biaya variabel yang sering mengalami peningkatan setiap periodenya. Meskipun biaya tetap menurun, perusahaan perlu fokus pada pengurangan biaya variabel untuk meningkatkan laba. Strategi perencanaan laba tahun 2023 mencakup peningkatan penjualan melalui strategi pemasaran yang berfokus pada kepuasan pelanggan dan kualitas produk. Peningkatan dan pemertahanan pelanggan baru menjadi kunci dalam meningkatkan produksi dan kinerja perusahaan. Analisis Cost Volume Profit (CVP) akan mempermudah manajer dalam mengevaluasi pengaruhnya pada perubahan biaya variabel maupun tetap terhadap total biaya, volume penjualan, dan laba, yang esensial untuk pengambilan keputusan dalam mencapai target penjualan yang menguntungkan dan menghindari risiko kerugian.
Analysis of Leadership Models in Islamic Education Management: A Case Study on Integrated Islamic Elementary Schools in Serang City Sudaryono
INTIFA: Journal of Education and Language Vol. 2 No. 1 (2025): INTIFA: Journal of Education and Language
Publisher : Penerbit Minhaj Pustaka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62083/intifa.v2i1.88

Abstract

The success or failure of a school depends on the quality of educators and education personnel and the leadership model of the principal in the management of Islamic education in the school. The factors behind this include poor leadership roles in developing the quality of educators and education personnel, such as the lack of competence of educators. In addition, factors that are quite influential are the management factor and the leadership role of the principal in improving the quality of educators and education personnel. The formulation of the problem is how the leadership and management model of the principal in implementing the vision and mission in improving the quality of educators and education at SDIT Al-Izzah Serang City. What are the obstacles to implementing the leadership and management model of school principals in implementing the vision and mission in improving the quality of educators and education at SDIT Al-Izzah. To find out the obstacles in management and leadership, the principal implements the vision and mission in improving the quality of educators and education at SDIT Al-Izzah. This study is a qualitative research with a literature review analysis method. The data collection method uses interview, observation and documentation techniques. The results of the study show that: the leadership and management model of the principal implementing the vision and mission in improving the quality of educators and education at SDIT Al-Izzah is optimal. Improving teachers' pedagogic competence is carried out with activities such as coaching and evaluation, holding workshops, IT-based learning training, standardizing the assessment system with the procurement of value processing applications. Teachers' personality competencies are fostered to improve their personality abilities that are steady, noble, wise, and authoritative and become role models for students. Teachers' social competence is honed through the 5 S program (smile, greeting, greeting, politeness, and courtesy), continuous training as tausiyah officers, tarbiyah, student guardian meetings, meetings with student guardian associations, meetings with committees. Teachers' professionalism is fostered by their ability to master subject matter broadly and deeply, which is carried out continuous improvement.
Analisis Penerapan PSAK 10 Pada Transaksi Ekspor dan Impor Pada Sektor Perdagangan Tatsbita, Fishala Azka; Sudaryono; Sri Sapto Darmawati
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i2.2844

Abstract

This study aims to analyze the implementation of PSAK 10 regarding the Effect of Change in Foreign Exchange Rates on export and import transactions at PT Perushaan Perdagangan Indonesia (PPI) duting the 2020-2023 period, identify the challenges faced, and assess its impact on financial statements. The research employed a descriptive qualitative method using secondary data obtained from the company’s annual financial reports and relevant literature. Data collection techniques included documentation and literature review, while data analysis techniques applied were content analysis and descriptive qualitative analysis to evaluate the compliance of PSAK 10 implementation with foreign exchange fluctuations, accounting treatment of exchange differences, and financial statement disclosures. The results show that PT PPI has implemented PSAK 10 in accordance with the standard, using the Bank Indonesia middle rate at initial recognition and the closing rate at the end of the period for monetary items. The main challenges include determining the appropriate exchange rate, managing foreign exchange fluctuation risks, and ensuring consistent recording. Exchange rate fluctuations, particularly in USD and SGD, have a significant impact on asset values, liabilities, and profit or loss, where the appreciation of foreign currencies tends to increase export revenues but also raises import costs. The study concludes that the implementation of PSAK 10 at PT PPI has been carried out properly and in compliance with the standard, although more optimal foreign exchange risk management strategies are needed to minimize the adverse effects of currency fluctuations on financial performance.
Public Sentiment Analysis on the 2024 Presidential Election Using Naive Bayes Classifier (NBC) and Support Vector Machine (SVM) On Social Media Data Asro, Asro; Azizah, Nur; Sudaryono
Prosiding Amal Insani Foundation Vol. 1 (2024): PROSIDING INTERNASIONAL
Publisher : Amal Insani Foundation

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Abstract

This study aims to evaluate the effectiveness of the Naive Bayes Classifier (NBC) and Support Vector Machine (SVM) in analyzing public sentiment from YouTube comments related to the 2024 Indonesian Presidential Election. A total of 1,800 comments, collected from November 2023 to March 2024, were analyzed to test these models. The results show that SVM, with the highest accuracy of 76.33% and precision and F1-Score of 75.29% and 72.67% on the 10% test data, outperformed NBC, which recorded a highest accuracy of 72.19% under similar conditions. These findings highlight the importance of using more sophisticated methods in sentiment analysis to understand the complex and diverse dynamics of public opinion. This study provides valuable insights for stakeholders in developing effective communication strategies and offers a foundation for advancing sentiment analysis methodologies in political contexts.
Co-Authors Achmad Djunaedi Achmad Djunaedi Adler Haymans Manurung Agustin, Ina Asro Asro Djoko Suryo Djoko Suryo Hakim , Dedi Budiman Hasanah, Lailatul Ika Septiana Ilham, Muhammad Ghifari Ina Agustin INA HELENA AGUSTINA Khanna, Gautam Kukuh Andriawan Sulistio Putra Mujiyani Mulatsih Nur Azizah Rafiuddin, Tubagus Wahyu Rosyada, Nisrina Dhiya Sri Sapto Darmawati Tatsbita, Fishala Azka Theresia Cathlin Theody Florensia Zenal Asikin