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Implementasi Perhitungan Harga Pokok Produksi dengan Menggunakan Metode Full Costing pada UMKM Warga Gunung Putri Muhammad Renvil; Tania Alexandra Thiodora; Achmad Mahmuri; Arief Rachman; Erna Elsawati; Selvian Zai; Ventty Krisna; Aldi Pebriansyah; Iis Dewi Herawati
Faedah : Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia Vol. 2 No. 4 (2024): Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia
Publisher : FKIP, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/faedah.v2i4.1121

Abstract

Educational activities to be able to improve skills in calculating the cost of goods manufactured is a Community Service program carried out in Gunung Putri Village. This activity aims to provide education to develop an understanding of the concept of financial management in business. Broadly speaking, by learning about HPP (Cost of Goods Manufactured) residents can control costs that are not needed and increase production efficiency. With this education, it is hoped that MSMEs in Gunung Putri Village will have knowledge that can help determine competitive selling prices and the desired amount of profit. The results of the activity are very good because each factor is influential in realizing the success of education about the implementation of the calculation of the cost of goods manufactured using the full costing method in Gunung Putri Village in a directed and clear manner.
Penerapan Probabilitas dalam Sistem Skoring untuk Evaluasi Kelayakan Beasiswa Mahasiswa Prodi Matematika Universitas Negeri Medan Tahun 2022 Arnah Ritonga; Ellys Rebecca Simanjuntak; Keisya Amelia Putri; Nafasa Zahri; Mhd. Fachrizal; Alya Dwi Lestari; Arief Rachman
Jurnal Arjuna : Publikasi Ilmu Pendidikan, Bahasa dan Matematika Vol. 3 No. 2 (2025): Jurnal Arjuna : Publikasi Ilmu Pendidikan, Bahasa dan Matematika
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/arjuna.v3i2.1717

Abstract

This study aims to apply the concept of probability in the assessment system to assess students' eligibility to receive scholarships. By applying a probabilistic approach, especially Bayes' Theorem, this study develops a more objective and data-based evaluation method. The method used is a quantitative approach with probabilistic analysis, allowing the calculation of students' chances of getting scholarships based on factors such as Cumulative Achievement Index (IPK) and Single Tuition Fee (UKT). The data analyzed includes primary data from students applying for scholarships as well as secondary data from historical records of previous scholarship acceptances. The results of the study show that GPA plays a significant role in increasing the chances of receiving a scholarship, where students with higher GPAs are more likely to be accepted. Conversely, students with high UKT tend to have lower chances, indicating that financial conditions are also a major factor in selection. This probability-based approach increases transparency and fairness in the selection system and reduces subjectivity in decision making. This study confirms that a probability-based scoring system can be a fairer and more accurate solution in assessing the eligibility of scholarship recipients. It is hoped that the results of this study can be a reference for educational institutions in developing a more data-based and objective selection system.
PERBANDINGAN KEANEKARAGAMAN DIATOM BENTIK PADA SUBSTRAT MAKROPLASTIK DI PULAU PRAMUKA David Diva Wijaya; Dewi Embong Bulan; Arief Rachman
Jurnal Tropical Aquatic Sciences Vol. 4 No. 1 (2025): Jurnal Tropical Aquatic Sciences
Publisher : Department of Aquatic Resources Management, Faculty of Fisheries and Marine Science, Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/mse87d69

Abstract

Mikroalga merupakan mikroorganisme kecil yang ditemukan di perairan laut dan tawar. Mereka memiliki beragam ukuran, bentuk, dan jenis, serta mengandung pigmen klorofil yang memungkinkan mereka melakukan fotosintesis. Mikroorganisme ini sangat peka terhadap perubahan kualitas air, dan kombinasi faktor fisik dan kimia air menyebabkan variasi dominasi mikroalga antar perairan. Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis keanekaragaman diatom bentik yang terdapat di dalam ekstrak sampel substrat makroplastik di Pulau Pramuka. Penelitian ini menggunakan metode pengambilan sampel acak di dua lokasi penelitian dan ekstraksi sampel berdasarkan Metode Ekstraksi Sel Dinoflagellata Bentik dan Metode Ekstraksi Sel Perifiton dari Vegetasi dan Permukaan Substrat Keras di Air Tawar. Parameter yang diamati meliputi Indeks Densitas Plankton dan Indeks Keanekaragaman Plankton. Hasil penelitian menunjukkan bahwa dalam ekstrak sampel substrat makroplastik terdapat 13 genus fitoplankton bentik Kelas Bacillariophyceae di lokasi Pulau Pramuka.