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Penerapan Activity-Based Costing (ABC) dalam Menentukan Harga Pokok Produksi pada UMKM Ngucekin Laundry "Mencuci Dengan Hati" Agus Wahyudi; Kristina Jijin Bhau; Maria Melania Deflina Djawa; Cahyani Rika Prawesty; Maria Cindi Elvira Manek
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 2 No. 3 (2025): Mei
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v2i3.4401

Abstract

This study aims to apply the Activity-Based Costing (ABC) method in calculating the cost of goods manufactured (COGM) at Ngucekin Laundry, a service-based business offering dry cleaning, ironing, curtain washing, and bed cover cleaning. The ABC method is utilized to gain more accurate cost information by allocating costs based on activities and relevant cost drivers. This approach is essential for improving pricing effectiveness and business strategy, particularly for MSMEs facing complex service production processes. The findings reveal significant differences between the production costs calculated using the ABC method and the currently applied pricing, with some services showing margins exceeding 60%. These results indicate the need to reassess the current pricing structure to better reflect actual costs while remaining competitive in the market. Overall, the implementation of the ABC method proves to provide a clearer cost perspective and supports more precise managerial decision-making..
STRATEGI MENINGKATKAN MOTIVASI KERJA KARYAWAN STUDY KASUS DI HAUS KETINTANG Muhamad Angga Sangkara; Ahmad Septiyan Saputra; Agus Wahyudi
JOURNAL SAINS STUDENT RESEARCH Vol. 3 No. 3 (2025): Jurnal Sains Student Research (JSSR) JUNI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jssr.v3i3.4648

Abstract

Strategies to increase employee motivation at Haus Ketintang, an F&B company that operates as a franchise and has a dynamic and competitive business background. This research aims to identify internal and external factors that influence employee motivation and performance and formulate effective strategies to encourage work enthusiasm and productivity. The methodology used is qualitative research with a Grounded Theory approach, which is supported by documentation studies from various literature sources and field experiences. The results show that a positive work environment, recognition, soft skill and hard skill development training, as well as motivation through rewards and career development opportunities can significantly improve employee motivation and performance. This paper emphasizes the importance of the role of managerial strategies in creating a conducive work atmosphere to support the company's success in achieving its business goals.
Analisis Penerapan Activity-Based Management (ABM) dan Pengungkapan Informasi Strategis pada PT Indofood Sukses Makmur Tbk Paulina Merlinda; Dwi Aprillia Heriani; Enjelina Putika S; Andika Saputra; Agus Wahyudi
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 2 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i2.4695

Abstract

This study aims to analyse PT Indofood Sukses Makmur Tbk's implementation of the Activity-Based Management (ABM) approach and the extent to which the company discloses strategic information in its fourth quarter annual report. The study focuses on cost efficiency, management of corporate activities, and transparency in disclosing information related to ownership structure, leverage, and profitability. The analysis shows that the implementation of ABM can help companies maximise value-added activities and reduce unnecessary costs. However, the disclosure of strategic information, especially related to share ownership and financing structure, is still not fully transparent to the public.
The Effect of ICT-Based Learning on Student Motivation and Learning Outcomes in Economics Learning at SMAN 1 Sreseh Agus Wahyudi; Sucipto Sucipto; Victor Maruli Tua L. Tobing
Global Education : International Journal of Educational Sciences and Languages Vol. 2 No. 2 (2025): May: Global Education : International Journal of Educational Sciences and Langu
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/globaleducation.v2i2.162

Abstract

This study explores the influence of Information and Communication Technology (ICT)-based learning media on student motivation and learning outcomes in economics subjects at SMAN 1 Sreseh. The quasi-experimental method was used to compare the effectiveness of ICT-based learning with conventional methods in grade X students. Data analysis also indicates a significant relationship between motivation levels and student learning outcomes. The study concludes that the integration of ICT in economic learning can improve student engagement, learning effectiveness, and their academic achievement, especially when supported by adequate infrastructure and training..  
THE ENGLISH SPEAKING ANXIETY OF NURSING SCIENCE STUDENTS OF STIK BINA HUSADA PALEMBANG Agus Wahyudi
Language and Education Journal Vol. 1 No. 2 (2016): Language and Education Journal
Publisher : Universitas Islam Ogan Komering Ilir Kayuagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52237/wz6me977

Abstract

Learning a foreign language is closely related to human psychology, where learners sometimes got anxiety which is the common reaction in English classes. Horwitz (2001) states that one-third of the students who study foreign languages experience at least at an average level. The population of this study was the nursing science students of STIK Bina Husada in the 2016/2017 academic year; the sample of this study was the second-semester students who took English II subject, where there were 45 students consisting of 15 males and 30 females. The purposes of this research were to find out the frequency and the level of English speaking anxiety of Nursing Science Students STIK Bina Husada Palembang. The frequency of English speaking anxiety was categorized into very often, often, seldom, and never, while the level of English speaking anxiety was categorized into high, moderate, and low. To collect the data, two questionnaires of an English speaking anxiety adapted from Horwitz, Horwitz, and Cope (1986) were distributed. The result of this study showed that 6 students (13%) answered very often, 18 students (40%) answered often, 19 students (42%) answered seldom, and 2 students (5%) answered never felt anxious when speaking English in the class. Further, the second questionnaire showed that 2 students (5%) were in the high category, 42 students (93%) were in moderate, 1 student (2%) was in low anxiety. In accordance with the students’ answers, it was hoped that the students realized that it was natural to make mistake in English class.
THE INFLUENCE OF EDMODO AS A COMPLEMENTARY TOOL IN LEARNING ENGLISH TO THE STUDENTS’ PERCEPTION OF NURSING SCIENCE PROGRAM AT STIK BINA HUSADA PALEMBANG Agus Wahyudi
Language and Education Journal Vol. 3 No. 1 (2018): Language and Education Journal
Publisher : Universitas Islam Ogan Komering Ilir Kayuagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52237/bsjvz611

Abstract

Rapid advances in science and technology bring radical changes in how to live, especially how we communicate. One of the most vital ICT contributions in education is the ease of access to teaching and learning. Edmodo is an educational site that takes the idea of a social network and refines and makes it appropriate for the class. The research method used in this research was an experimental method. The design used is one group pretest-posttest design. The population of this study was students of Nursing Science Program, STIK Bina Husada Palembang, the third semester in 2017/2018 academic year, the sample of this study was 48 students. The instrument of this study was a questionnaire adapted from Enriquez (2014) by using the Likert scale. After students fill out the questionnaire, univariate and bivariate analyzes were run. The collected data was analyzed by using t-test to find out whether the mean value differed significantly. The pretest result showed that there were 19 students or 40% in the negative category and 29 students or 60% in the positive category. The posttest result showed that 2 students or 4% were in the negative category and 46 students or 96% were in a positive category. The mean value of the pretest was 37.40, the standard of deviation was 3.972, while the mean of the posttest was 48.44, and the standard deviation was 4.522. The statistical value showed 0.000, hence it can be concluded that there was a significant difference between before and after given treatment
THE ENGLISH LEARNING MOTIVATION OF NURSING SCIENCE STUDENTS OF STIK BINA HUSADA PALEMBANG Agus Wahyudi
Language and Education Journal Vol. 3 No. 2 (2018): Language and Education Journal
Publisher : Universitas Islam Ogan Komering Ilir Kayuagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52237/jgndfz32

Abstract

Foreign language learning is closely related to human psychology, where learners or students are the centers of the learning process, their psychology is a key element in teaching and learning because affective factors such as motivation, it is the basis of linguistic factors such as learning or acquiring four language skills. The population of this study is the nursing science students of STIK Bina Husada in the 2017/2018 academic year; the sample of this study is the fourth-semester students who took English III subject, where there were 45 students consist of 15 males and 30 females. The purpose of this research was to find out the students’ English learning motivation of Nursing Science Students of STIK Bina Husada Palembang. The English learning motivation is categorized into a high, medium, and low the researcher used a motivation questionnaire to measure students’ motivation which consists of 40 structured questions (items) adapted from Ethel Ogane and Masako Sakamoto (1997). The result of this study showed that 21 (47%) students were in high motivation, 19 (42%) were in medium motivation, and 5 (11%) were in low motivation. Gardner (2006) posits that students with higher levels of motivation will do better than students with lower levels. He further adds that ‘if one is motivated, he/she has reasons (motives) for engaging in the relevant activities, expends effort, persists in the activities, attends to the tasks, shows the desire to achieve the goal, enjoys the activities, etc’
AN ERROR ANALYSIS ON THE USE OF SIMPLE PAST TENSE IN STUDENTS’ WORKSHEET OF NURSING SCIENCE STUDENTS AT STIK BINA HUSADA PALEMBANG Agus Wahyudi
Language and Education Journal Vol. 4 No. 1 (2019): Language and Education Journal
Publisher : Universitas Islam Ogan Komering Ilir Kayuagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52237/q6e3sj78

Abstract

This study was conducted to identify the kinds of errors in surface strategy taxonomy which had been done in several stages: preparation was made by reading the theory and the previous related studies. The theory was used to explain how to analyze the use of simple past tense by students on Nursing Science students’ worksheet of STIK Bina Husada Palembang. The data were taken from the third semester of English students' worksheet. The stages of analyzing the data were by identification of error, classification, description, and correction. The result of this study showed that there were three kindsof the error made by the students, such as omission, misinformation,and misordering. According to Lyons (1968, p. 54) in learning English, one of the biggest problems faced by students is grammar. In the second language learning process, a language learner cannot be separated from language errors
NURSING SCIENCE STUDY PROGRAM STUDENTS’ PERCEPTION TOWARD THE USE OF EDMODO AS SUPPLEMENTARY TOOL IN LEARNING ENGLISH II AT STIK BINA HUSADA PALEMBANG 2019/2020 Agus Wahyudi
Language and Education Journal Vol. 4 No. 2 (2019): Language and Education Journal
Publisher : Universitas Islam Ogan Komering Ilir Kayuagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52237/gjj5y935

Abstract

Due to the rapid advancement of technology, teachers are expected to integrate technology into the classroom to engage students who are considered as digital-natives. Thus, Edmodo as online learning platform is widely used by English teachers in teaching and learning. The online learning platforms are also used as a supplementary tool to promote independent learning. Edmodo is primarily a tool for within-class communication which provides several ways for teachers to connect with other teachers. This research focused on students’ perspective of the use of Edmodo as a supplementary tool in learning English. The researcher used triangulation approach in gathering data and survey questionnaire adapted from Enriquez (2014) used as the main research instrument. Forty four students joined the Edmodo class and filled the questionnaire completely. The results showed on the statement regarding the usefulness of reference materials posted by the teacher in Edmodo, a significant number 66.8% agree and 33.20% strongly agree or considered the reference materials as vital in understanding the course better. Participants also perceived that Edmodo is a good learning tool to supplement face to face discussion. One disadvantage in using Edmodo as perceived by 19.4% of the participants is the difficult procedure to understand and to follow for them. Overall, the findings affirmed that majority of the participants considered it as an effective supplementary tool in learning English
SEVIMA EDLINK SOCIAL LEARNING NETWORK FOR NURSING SCIENCE STUDENTS AT STIK BINA HUSADA PALEMBANG Agus Wahyudi
Language and Education Journal Vol. 5 No. 1 (2020): Language and Education Journal
Publisher : Universitas Islam Ogan Komering Ilir Kayuagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52237/89gytt10

Abstract

ICT is a valuable tool to enhance teaching and learning. The online class is Sevima Edlink, an android-based application that is devoted to the world of education which aims to provide a learning space that bridges the teachers and the students in learning activities that can be done anytime and anywhere with more flexible learning time. The features in this application that facilitate interaction between the teacher and the students namely: discussion forums, sharing features, assignments in class, info, events, and surveys. The research method used is qualitative research. The participants were the students of STIK Bina Husada in the academic year 2019/2020, majoring Nursing Science Study Program who were taking English 1 subject. There were19 students and in the 2nd semester. The use of this application was started on Tuesday, March 10, 2020, and ended on April 28th, 2020. This study aims to introduce the students’ Sevima Edlink application and describe their English performance or mid-semester result test as the evaluation. In general, the research on "Sevima Edlink Social Learning Network for Nursing Science Students at STIK Bina Husada Palembang" went as expected. The students were enthusiastic about using the Sevima Edlink application. The writer pointed out several weaknesses of the Sevima Edlink application, one of them is network coverage because not all of the students are in Palembang city. Based on the mid-semester test result, majority of the students were in a good category, or it can be said that Sevima Edlink is one of useful platforms that can be used the teacher or lecturer to do his/her instruction
Co-Authors . Erwidodo . Kuntjoro Abdul Basit Achmad Alfian Dafa Salafin Achmad Kefin Achmad Shohibul Hasyim Ahmad Nadhim Musyarof Ahmad Septiyan Saputra Ahmad Zairudin Aisyah Afinna Azharoh Ajeng Kusuma Ningsih Ajeng Rizqi Marwaty Akhwani Alan Alfariza P Alberto Halomoan Aldi Hardiansyah Alfina Rahmawati Alfito Yusuf Isa Sugihono Alifia Maria Ulfa Amelia Andhini Syaharani Amiril Saridan Andika Saputra Andini Cahya Dwi Malini Andrean Permadi Andy Juniar Rachman Anik Zuhriyatul Mahmudah Anisyah Rahmadani Antonius Yudhis Hindriarsana Anysa Regita Ardiya Ardiya Arief Pamuji Arief Pamuji, Arief Aristo Afrianto Budiman Arya Eka Pradana Asmaul Lutfauziah Asmaul Luthfauziah Bunasor Sanim Cahyani Rika Prawesty Calista Desi Azzhara Calvin Ananda H.P Daniel Budiyanto Danisa Rada Silviana Dea Arem Tiara Harahap Dela Arianti Dewi Cantika Rahmawati DEWI RAHMAWATI Dinda Kumalasari Diyah Trinovita Dodik Susanto Dwi Aprillia Heriani Dwi Ilmunir Elisabet Oktaviani Hanggu Ellya Novita Devianti Elman Sidni Al Muntasor Eni Aprelia Eni Susilowati Enjelina Putika S ernita ernita Fachry Abda El Rahman Faiza Agil Melinia Farhan Ikbar Ferdian Farida Herry Susanty Fatimura, Muhrinsyah Fatma Nofriza Fikri Ramadhani Rizki Akbar Firdaus Firmansyah Firdya Febriyanti Fitriyanti, Reno Godefridus Sunardi Etem Gregorius Antariksa Berybe Gresceilla Septiarini Anwar Hadir Purwanto Haiyul Qoiyum Hapradespa, Aden Harry Tetra Antono Hera Fransiska Hilarius Abut Husnah Husnah, Husnah Ian Harum Prasasti Ian Kurniawan Indah Trifiana Indriyanto . Insania Alfi Mesita Isabela Orati Jeni Ishak, Gos Ismunandar Ita Emilia Ivana Mei Yulianti J.P. Gentur Sutapa Kaharani, Chanesya Farah Khanifatul Ulum Khoirunisa Maylani Putri Khusna Niswatul Mufidah Kristina Jijin Bhau Laelatul Fitria Laili Ainur Rofa Linda Ratna Fitria Cahyani Lindu Ardjayeng Ludgardis Deliman Luh Putu Ratna Sundari Lunariana Lubis M Ammar Fikri H M. Habibie Abdullah S. M. Lutfi Maghfur Maghfur Maria B.R. Welalangi Maria Cindi Elvira Manek Maria Melania Deflina Djawa Maria Qibtia Mariyatul Qibliyah Masitho Marwa Mauludia MP Maya Suci Rahmadani Meisy Nanik Melya Riniarti Miftachul Chusnah Misbahul Munir Mochamad Salva Putra E Mochammad Daffa Esta Firdaus Muhamad Angga Sangkara Muhamad Dannil Muhammad Bakrie Muhammad Efendy Mujaddid Idulhaq Munawaroh MUSLIMIN IBRAHIM Nanda rahayu Nanin Erlina Naura Da Rachman Neny Rochyani Ni Made Dwita Ratnaningsih Ni Wayan Noviana Safitri Nila Masluha Sukma Nahdliyana Nisa’ Shafira al Zahra Novta Fardhika Nur Billa Rahmawati Nurlela Nurlela , Nurul Silva Lestari Octa Ferda Mulyadewi Octavia Nuril Kamila Oktaviansyah, Ikbal Owen Al Azis Pamudya Pamudji Utomo Paulina Merlinda Priska Yuliani Priyo Susilo Ragil Widyorini Rainhart Bierhoff Ratna Wardani Retno Damayanti Soejoedono Ricia Ratri Widodo Rifqi Puruhita Rina Wahyu Cahyani Rino Kurnia Efendi Rino R. Mukti Ririn Martuti Rizkya haris saputra Rudi Umar Susanto Rully Masriatini Saepudin Saepudin Safiqa Zulfa Nur Rochmi Safril Kemala Satrya Milleneo Risky Shindi Kusdiana Shofarul Wustoni Siti Aisyah Siti Asih Dwi Anggraeni Sri Hariyanti Sri Hartatik Sri Suhandiah Sucipto Sucipto Suhud Sukron Djazilan Sunanto T Rosmawati T.A. Prayitno Tiara Nopira Tulandi, M qathar RF Tulandi Umi Khumaidah Varhan Ardiansyah Veni Kisnawati Victor Maruli Tua L. Tobing Wida Fatmasari Wildan T. Raharja Wulan Setyaningsih Yuanita Syaiful