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All Journal Taman Cendekia : Jurnal Pendidikan Ke-SD-an Jurnal Ilmiah Akuntansi Kesatuan Indonesian Accounting Literacy Journal
Fitriani, Nuri
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences

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Analisis Perbandingan Kinerja Keuangan PT Bank Syariah Mandiri Dengan Menggunakan Pendekatan Laba Rugi Dan Nilai Tambah Periode Tahun 2016-2020 Fitriani, Nuri; Puspitasari, Ratih
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 2 (2021): JIAKES Edisi Agustus 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i2.871

Abstract

The analysis of the financial performance of Islamic banks so far has been carried out only based on the balance sheet and income statements, not using the value added report as recommended by Baydoun and Willet (2000), an expert in Islamic accounting. The purpose of this research is to review the financial performance of Islamic banking by comparing the results of financial performance using the profit and loss approach and those using added value. To obtain accurate evidence regarding differences in the financial performance of Islamic banking when calculated using the profit and loss approach and added value, it is seen from the ratio of ROA, ROE, LBAP, NPM and BOPO. This study took a sample on the financial statements of PT. Bank Syariah Mandiri 2016 to 2020. Keywords: Financial Performance, Income Statement, Value Added Report
Konsep daring dan luring terhadap hasil belajar IPA siswa SD pada materi sumber energi Fitriani, Nuri; Sasmita, Karta; Widiasih, Widiasih
Taman Cendekia: Jurnal Pendidikan Ke-SD-an Vol 7 No 1 (2023): Juni 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/tc.v7i01.13362

Abstract

The Home Learning Program (BDR) or Distance Learning (PJJ) is very appropriate to implement during the Covid-19 pandemic as an effort so that the learning process can continue. This study aims to view differences in students' science learning outcomes in the energy source material between those using the Online and Offline Distance Learning systems. This type of research is quasi-experimental, with sample selection using sample probability with a simple random sampling method. The data collection instrument in this study used a test and was analyzed using a two-way ANOVA test. The result of data analysis showed that there significant differences between the science learning outcomes of elementary school students in the energy source materials using the match and offline systems. The results showed that the average score obtained by the group of elementary school students who taught using the Online Distance Learning system, which was 78.41, was higher than the average score obtained by the group of students taught by the Offline Distance Learning system, which was 72.66. Based on the average value of the two treatments, it can be interpreted that the learning outcomes of elementary school students using the Online Distance Learning system are better compared to the learning outcomes of elementary students using the Offline Distance Learning system for science learning outcomes. This research can be developed by educators at the elementary school level to maximize distance learning from home learning to increase elementary school students' knowledge during the Covid-19 pandemic. 
Perhitungan Harga Pokok Produksi dengan Metode Full Costing untuk Mengetahui Harga Pokok Produksi dan Meningkatkan Akurasi Perhitungan Laba/Rugi Fitriani, Nuri; Irawan, Arry; Dahtiah, Neneng; Hutapea, Riauli Susilawaty; Suwondo, Sulistia
Indonesian Accounting Literacy Journal Vol. 6 No. 2 (2026): Indonesian Accounting Literacy Journal (March 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i2.5127

Abstract

The calculation of the cost of production (COGS) is important and needs to be considered by every business actor. The COGS calculation must be precise and accurate because COGS plays a role in determining the selling price and affects the company's profit/loss. Errors in determining the cost of production usually occur in business actors who only estimate the cost of their products or perform calculations but do not include all components of production costs. As happened in one of the micros, small and medium enterprises RD Sapala Shop which is engaged in manufacturing knitwear, which still relies on estimated costs in determining the cost of production, which causes selling prices to be less than optimal and profit/loss reports that are not accurate. The purpose of this study was to determine the calculation of the cost of goods manufactured according to the company and according to the full costing method and to improve the accuracy of the company's profit/loss calculation. This research method is descriptive quantitative. The COGS collection method used is the process cost method, while the COGS determination uses the full costing method approach to determine the cost of production which includes fixed and variable overhead costs.
Co-Authors Arry Irawan, Arry Dahtiah, Neneng Ratih Puspitasari Riauli Susilawaty Hutapea Sasmita, Karta Suwondo, Sulistia Widiasih, Widiasih