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All Journal Jurnal Pemberdayaan dan Pendidikan Kesehatan JMAEKA: Jurnal Manajemen Ekonomi Akuntansi
Rosalina, Lina
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Humanities Dentistry Economics, Econometrics & Finance Health Professions Medicine & Pharmacology Nursing Public Health

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Pengetahuan ibu, stimulasi dan status gizi terhadap kemampuan motorik kasar anak usia 1-5 tahun Rosalina, Lina; Novita, Astrid; Putri, Rizkiana
Jurnal Pemberdayaan dan Pendidikan Kesehatan Vol. 4 No. 02 (2025): Jurnal Pemberdayaan dan Pendidikan Kesehatan
Publisher : Lembaga Pengabdian Masyarakat Sekolah Tinggi Ilmu Kesehatan Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34305/jppk.v4i02.1606

Abstract

Latar Belakang: Data UNICEF menyatakan  tingginya angka kejadian gangguan pertumbuhan dan perkembangan pada anak usia balita khususnya gangguan perkembangan motorik mencapai 27,5% atau 3 juta anak,  di Indonesia gangguan pertumbuhan dan perkembangan yaitu 28,7%. Faktor yang mempengaruhi gangguan perkembangan motork pada anak diantaranya adalah pengetahuan ibu, stimulasi dan status gizi. Metode: Pengabdian masyarakat ini menggunakan desain cross-sectional. Dengan sampel sebanyak 96 Responden. Uji yang di gunakan Chiesquare.Hasil: Hasil Pengabdian Masyarakat tentang pengetahuan ibu nilai Pvalue = 0,00, stimulasi anak p value 0,00 dan  Status Gizi p value = 0,02 kesimpulan Pvalue < 0,05.Kesimpulan: Ada hubungan pengetahuan ibu, stimulasi dan status gizi terhadap kemampuan motorik kasar anak usia 1 - 5 tahun di desa Benda Kecamatan Sukamulya tahun 2024.
Penggunaan Metode Full Costing Dan Variable Costing Terhadap Laba Bersih UMKM “Noen Cookies” Maharani , Nazwa Safira; Rosalina, Lina; Azzahra, Nabila; Muthia, Alifasha; Lestari, Tri
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 4 (2025): September 2025 - November 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i4.87

Abstract

This analysis applies a descriptive qualitative approach based on how to obtain data using comprehensive interviews with business owners, as well as record keeping related to raw material costs and overhead costs. The Full Costing calculation includes a total of all raw material costs of Rp 928,400 and overhead costs of Rp 727,622, resulting in a Cost of Goods Sold (COGS) per unit of Rp 18,000.24 and a net profit of Rp 2,010,978. Meanwhile, the Variable Costing approach simply considers raw material costs as variable costs, resulting in a Cost of Goods Sold per unit of Rp 10,091.30 and a net profit of Rp 2,738,600. The analysis that has been conducted reveals that the Variable Costing approach produces a higher profit signal because it does not consider overhead costs in the cost of goods manufactured. Therefore, the Variable Costing approach is assumed to be more accurate to be applied to MSMEs such as Noen Cookies that implement a pre-order system, experience fluctuations in production volume, and have relatively simple financial records.
Co-Authors Astrid Novita, Astrid Azzahra, Nabila Maharani , Nazwa Safira Muthia, Alifasha Putri, Rizkiana Tri Lestari