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All Journal Jurnal Matematika dan Statistika serta Aplikasinya (Jurnal MSA) Pendas : Jurnah Ilmiah Pendidikan Dasar Bisman (Bisnis dan Manajemen): The Journal of Business and Management Al Ibtidaiyah: Jurnal Pendidikan Guru Madrasah Ibtidaiyah The Indonesian Journal of Community and Occupational Medicine Journal AK-99 Indonesian Journal of Taxation and Accounting Jurnal Kajian Islam dan Sosial Keagamaan Journal of International Multidisciplinary Research CITAKARYA Jurnal Pengabdian Masyarakat Jurnal Ilmiah Mahasiswa & Penelitian Keperawatan
Amran
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Analysis of the Implementation of Small Medium Enterprise Cost of Production Price Study on Coffee Shop Nur Abdi, Muhammad; Syamsuddin; Arfandi; Amran; Iksan Burnanuddin, Chairul
Bisman (Bisnis dan Manajemen): The Journal of Business and Management Vol. 7 No. 2 (2024): Juli 2024
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Majapahit, Jawa Timur, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/bisman.v7i2.3228

Abstract

Determination of good and appropriate production costs is one of the determining factors for determining the selling price of the product. The high and low cost of production will affect the level of sales. The purpose of this study is to analyse the determination of cost of goods based on activities at MSME Coffee Shop in Makassar, South Sulawesi. This research is important to determine whether determining the cost of goods using the activity-based costing method is appropriate without having to incur unnecessary costs and can provide benefits to these MSMEs. This type of research is descriptive research with a quantitative approach. The data used in this research is primary data. The data source used in this research is primary data in the form of data directly related to the Real Café beverage production process. In analyzing the data of this study, the stages in determining the cost of goods based on activity-based costing are as follows: first Factory overhead costs are charged to the appropriate activity. then Activity costs are grouped into homogeneous cost pools. then Determine the rate for each cost group. The rate is calculated by dividing the sum of all costs in the cost pool by the size of the activity performed. In the next stage, activity costs are charged to products based on the consumption or demand for the activity by each product. The results of this study indicate that Real Cafe has carried out the activity-based costing method in determining the cost of goods manufactured, characterized by the costs that arise are charged to activities and grouped into cost pools that have homogeneous properties, and the activity costs are charged to each product.
Model Linier Diperumum Untuk Memodelkan Durasi Curah Hujan Tinggi di Sulawesi SelatanSelatan Husain, Ahmad; Isma Muthahharah; Amran
Jurnal MSA (Matematika dan Statistika serta Aplikasinya) Vol 11 No 2 (2023): VOLUME 11 NO 2 TAHUN 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/msa.v11i2.37671

Abstract

This study aims to model the duration of high rainfall in South Sulawesi which causes hydrological disasters in January each year. In this study, climate data such as rainfall, wind speed, relative humidity, sunshine and air temperature were recapitulated and modeled using a generalized linear model. The aim is to predict the relevant variables influencing the increase in the duration of high intensity rains in South Sulawesi. In the parameter estimation process, the generalized linear model is added with a random component in the form of spatial random effects and estimated using a Bayesian approach. The results of the analysis produce which climate variables are relevant to modeling the increase in high rainy days in January, as well as the distance of influence of these relevant variables.
Mining Operational Technical Study Pit Gaharu Blok 44-45 On Site Sambarata PT. Berau Coal Malik; Amran
Journal of International Multidisciplinary Research Vol. 1 No. 2 (2023): Desember 2023
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/9cj5z129

Abstract

PT Berau Coal as one of the National Coal mining companies operating in Berau Regency, East Kalimantan, is always trying to increase its coal production. PT Berau Coal's production target in 2014 is 23 million tons (Source: PT Berau Coal's 5-year long-term plan document). This increase in production can basically be achieved in 2 (two) ways, namely: 1. This is done by adding heavy equipment such as loading equipment and production transportation equipment so that production capacity becomes greater. 2. This is done by maximizing the productivity of mechanical equipment, namely existing loading and transport equipment. Increasing production capacity by maximizing the productivity of existing mechanical equipment is a relatively cheaper way than adding heavy equipment. Efficiency is the key to increasing the productivity of existing mechanical tools. Based on considerations of the company's need to increase production, one of which is by maximizing the productivity of existing mechanical equipment, this research aims to conduct a study on the productivity of PC1250 loading equipment and HD465 transportation equipment carried out at the Agaru Pit mining block 44-50 at the Samabarata site. PT Berau Coal so that the results of this study can determine the productivity of each mechanical device. The research method is carried out using direct computation, tabular method, and comparison between theoretical and actual and using the theory of calculation equations. Where the supporting data for analysis is in the form of field data as primary data and literature data as supporting (secondary) data. The results of this research study are the productivity of PC1250 loading equipment and HD465 transportation equipment where there are deviation values between actual and theoretical, both positive deviation (the optimum positive deviation between actual and theoretical is 97.3%) and negative deviation (optimum negative deviation between actual and theoretical is -11.8 %).
The Correlation between Visual Display Terminal (VDT) Use and Premature Presbyopia among The Office Workers Amran; Soemarko, Dewi S.; Mardianto, Umar; Ilyas, Muhammad; Barliana, Julie D.
The Indonesian Journal of Community and Occupational Medicine Vol. 3 No. 3 (2024): ijcom
Publisher : ILUNI MKK FKUI and PRODI MKK FKUI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53773/ijcom.v3i3.126.155-65

Abstract

Introduction: The increased use of Visual Display Terminals (VDTs) allows close work with continuous screen gazing during working hours. Close work forces the eyes to accommodate resulting in contraction of the ciliary system. This sustained contraction will lead to ciliary system weakness, making close work a risk factor for premature presbyopia. Methods: The research design was cross sectional. It was conducted on employees of health centers in Bekasi district who were under 40 years old with more than 1 year of service as employees and had used VDT for at least 1 year. Employees filled out an interview form voluntarily then the answers would be verified according to presbyopia and finally measured the amplitude of accommodation for respondents who met the presbyopia criteria. The research was carried out throughout December 2023. The collected data were statistically processed using the SPSS 26 application tool.Results: Of the 100 respondents who filled out the interview form and then verified and measured, 22 people (22%) had premature presbyopia. Age (p-value 0.014), type of VDT (p-value 0.049) and habit of working with VDT for 1 hour non-stop (p-value 0.016) were associated with premature presbyopia because they had a p-value <0.05. Based on multivariate test, the factor of working with 1 hour non-stop VDT was the only factor with p-value 0.018 and OR 3.78995% CI 1.255-11.445.Conclusion: There is an association of VDT use with the incidence of premature presbyopia in office workers by 22%. With the most significant influence owned by the factor of working with VDT 1 hour non-stop.
ANALISIS DASAR FILOSOFIS PERUBAHAN KURIKULUM 2013 - KURIKULUM MERDEKA Sesrita, Afridha; Setiahati, Ignasius Putera; Amran; Sumatri, Mohamad Syarif; Utomo, Erry; Nurhasanah, Nina
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 9 No. 2 (2024): Volume 09 No. 2 Juni 2024
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v9i2.15444

Abstract

Due to changing times, the curriculum must always change, from 2013 to Merdeka. The fundamental question is, what exactly is the basis of the change? Therefore, this article aims to determine what essentially underlies the change from the 2013 curriculum to the Merdeka curriculum. The method used is a descriptive qualitative method with literature analysis. This literature research found that the change occurred to answer the challenges of the existing era and the nature of education itself. The essence of education is to humanize humans, so with the Merdeka curriculum, humans are more human, not depressed, but can develop themselves optimally by being free. The Merdeka curriculum wants students to learn pleasantly rather than be depressed, and educators are expected to educate happily.
ANALISIS PERILAKU BIAYA TERHADAP PROFITABILITAS PADA UMKM BINAAN DINAS PERTANIAN, KELAUTAN, DAN PERIKANAN KOTA PAREPARE Amran; Azis, Abdul; Damis, Sariana
Journal AK-99 Vol. 4 No. 1 (2024): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v4i1.3074

Abstract

Penelitian ini bertujuan untuk menganalisis dampak dari perilaku biaya terhadap profitabilitas pada UMKM binaan Dinas Pertanian, Kelautan, dan Perikanan Kota Parepare. Untuk memanfaatkan sekitar 97% tenaga kerja Indonesia. Salah satu tugas UMKM dalam menunjang perekonomian negara adalah menghasilkan total output nasional (Produk Domestik Bruto) sebesar 61,07%, dengan asumsi porsi pengeluaran nonmigas sebesar 14,37% dan penciptaan modal ventura atau tetap sebesar 60,42%. Jenis penelitian yang digunakan dalam penelitian ini bersifat deskriptif kualitatif dengan strategi penyelidikan kontekstual. Teknik pengumpulan informasi dalam penelitian ini adalah observasi, wawancara, pengumpulan informasi, menggunakan pengumpulan data persepsi anggota, persepsi tidak ikut serta Dari hasil penelitian diketahui bahwa perilaku biaya memiliki dampak yang signifikan terhadap profitabilitas yang diperoleh setiap kelompok. Hubungan perilaku biaya terhadap profitabilitas pada setiap kelompok memiliki hubungan yang berkaitan. Klasifikasi perilaku biaya yakni perilaku biaya tetap, biaya variabel dan semi variabel mempunyai dampak yang signifikan terhadap kelompok UMKM dibawah binaan Dinas Pertanian, Kelautan, dan Perikanan Kota Parepare.
Implementasi Rescheduling, Reconditioning Dan Restructuring Sebagai Upaya Penyelesaian Pembiayaan Bermasalah Di BSI Kcp Jalan Baru Bogor Mahardika Ramadhan; Hilman Hakiem; Amran
Jurnal Kajian Islam dan Sosial Keagamaan Vol. 2 No. 2 (2024): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Problematic financing that arises due to the decline in micro and small enterprises (MSEs) among customers negatively impacts the bank's financial performance, including a decrease in liquidity and the bank's reputation. Problematic financing is measured by the collectability of financing, which is divided into five categories, ranging from current to non-performing loans (NPL). This study aims to analyze the implementation of the Rescheduling, Reconditioning, and Restructuring (3R) program in handling problematic financing at Bank Syariah Indonesia (BSI) KCP Jalan Baru. The research method used is a qualitative approach with structured interviews as the data collection technique. The results of the study show that the implementation of the 3R program at BSI KCP Jalan Baru begins with the identification of customers facing payment difficulties, followed by a thorough analysis of the customers' financial conditions to determine the most appropriate solution. Customers who wish to utilize the 3R facility must meet several requirements, such as evidence of financial recovery efforts and a good payment history. BSI is considered responsive and cooperative in assisting customers throughout the process. The implementation of the 3R program has a positive impact on both customers and the bank. For customers, this program reduces the burden of payments and allows them to focus more on the continuity of their business. For the bank, the program helps reduce the Non-Performing Loan (NPL) ratio and maintains cash flow stability and financial health. However, there are also negative impacts, such as the addition of interest or restructuring fees, which increase the total installment amount for customers. The key factors influencing the success of the 3R implementation are smooth and open communication between the bank and customers, the bank's policy flexibility, the customer's financial condition, the level of openness of the customer, the customer's ability to communicate/negotiate, and the customer's good payment track record. These findings align with previous research emphasizing the importance of these factors in the success of financing restructuring programs in Islamic banking.
Pengaruh Tax Payment Gateway Pajakku Terhadap Kepatuhan Wajib Pajak Pada Perusahaan Yang Terdaftar Di KPP Pratama Makassar Selatan Mutia, Alya; Amran; Endang Winarsih
Indonesian Journal of Taxation and Accounting Vol 2, No 2 (2024): Desember 2024
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/

Abstract

The aim of this research is to obtain an overview of the effect of implementing the Tax Payment Gateway on tax compliance. This type of research uses quantitative research methods with an associative approach. The sample used was 44 corporate taxpayers registered with KPP Pratama South Makassar. The data for this research were taken from distributing questionnaires using non-probability sampling techniques. Based on the results of data research using SPSS 22, it shows that the Tax Payment Gateway system has t count > t table, that is, the results show that Ha is accepted. Data Analysis This research uses simple regression analysis to analyze the variables. The results of this simple linear regression analysis research show that the Tax Payment Gateway has a positive and significant effect on tax compliance.
Menumbuhkan Semangat Kewirausahaan Siswa SMP Unismuh Makassar melalui Program Studentpreneur Nur abdi, Muhammad; Iksan Burhanuddin, Chairul; Amran; Syamsuddin; Salsabila, Sapna; Nur Rasyidah, Andi
CITAKARYA Jurnal Pengabdian Masyarakat Vol. 3 No. 03 (2025): Agustus - Oktober
Publisher : CITAKARYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/citakarya.v3i03.2246

Abstract

PKM ini bertujuan untuk menumbuhkan jiwa kewirausahaan di kalangan siswa SMP Unismuh Makassar melalui program Studentpreneur, yang melibatkan pengusaha muda sebagai figur inspiratif. Program ini mengedepankan pembelajaran berbasis pengalaman, di mana siswa diberikan kesempatan untuk mendengarkan cerita sukses dan tantangan yang dihadapi oleh pengusaha muda dalam menjalankan usaha mereka. Metode yang digunakan adalah pendekatan kualitatif dengan desain studi kasus, yang melibatkan wawancara mendalam dengan siswa dan pengusaha muda, observasi partisipatif terhadap kegiatan, serta analisis tematik untuk menggali dampak kegiatan terhadap motivasi, pengetahuan kewirausahaan, dan keterampilan siswa. Hasil PKM menunjukkan bahwa kegiatan ini berhasil meningkatkan motivasi siswa untuk berwirausaha, memperkuat pemahaman praktis mereka mengenai kewirausahaan, serta meningkatkan keterampilan komunikasi dan presentasi. Meskipun demikian, tantangan terkait keterbatasan modal dan akses pasar tetap menjadi hambatan utama dalam implementasi usaha. Kegiatan ini merekomendasikan penguatan program kewirausahaan di sekolah melalui penyediaan fasilitas dan dukungan praktis yang lebih konkret untuk mendukung siswa dalam mewujudkan ide bisnis mereka.
PENGARUH MODEL PEMBELAJARAN GAME BASED LEARNING TERHADAP MINAT BELAJAR SISWA PADA PEMBELAJARAN IPA DI KELAS III MI NURUL HUDA 3 KOTA BOGOR Ananda Rizkiya Azzahwa; Muhyani; Amran
AL IBTIDAIYAH: Jurnal Pendidikan Guru Madrasah Ibtidaiyah Vol. 6 No. 2 (2025): Juli
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/ibtidaiyah.v6i2.2556

Abstract

This study aims to determine the effect of the Game Based Learning model on students' learning interest in Natural Sciences (IPA) subjects in the third grade at MI Nurul Huda 3 Kota Bogor. The research method used was quantitative with a quasi-experimental approach and a Nonequivalent Control Group Design. The research sample consisted of two classes: the experimental class which used the Game Based Learning model, and the control class which used conventional learning. The instrument used was a learning interest questionnaire that had been tested for validity and reliability. The results showed a significant increase in learning interest among students in the experimental class after the implementation of the Game Based Learning model. Based on the t-test statistical analysis, a significance value of < 0.05 was obtained, indicating a significant effect of the Game Based Learning model on students' learning interest. Therefore, this model is recommended as an effective alternative to enhance student engagement, especially in science learning.
Co-Authors Abdul Azis Ananda Rizkiya Azzahwa Arfandi Azniah Syam Barliana, Julie D. Damis, Sariana Dewi Sumaryani Soemarko Endang Winarsih Erry Utomo Hilman Hakiem Husain, Ahmad Iksan Burhanuddin, Chairul Iksan Burnanuddin, Chairul Mahardika Ramadhan Malik Mardianto, Umar Muhammad Ilyas Muhyani Muthahharah, Isma Mutia, Alya Nina Nurhasanah, Nina Nur Abdi, Muhammad Nur Rasyidah, Andi Salsabila, Sapna Sesrita, Afridha Setiahati, Ignasius Putera Suhartatik Sumatri, Mohamad Syarif Syamsuddin Yusran Haskas Zaenal, Syaifuddin