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ANALISIS HARGA POKOK PRODUKSI NOVY HEADLAMP CUSTOM PADA PASAR KOTA TENGGARONG Puspita Sari, Eka; Dewi, Septira; Aryani, Farida
I-Con Media مجلد 8 عدد 2 (2025): I-Con Media
Publisher : SEKOLAH TINGGI ILMU EKONOMI TENGGARONG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61509/luxICM82118

Abstract

This research aims to analyze the cost of production (HPP) of Novy Headlamp Custom products marketed in Teenggarong City. The method used in this research is quantitative by collecting primary and secondary data. Primary data was obtained through direct interviews with business owners and observations of production processes in the field, while secondary data was obtained from financial reports and relevant production documents. The cost components analyzed include raw material costs, labor costs, and production overhead costs. The research results show that raw material costs are the largest component in the COGS structure, followed by direct labor costs and overhead costs. Based on the analysis carried out, the HPP per unit for the Novy Headlamp Custom is Rp. 500,000. The selling price is then determined by considering the desired profit margin and market conditions in Tenggarong City. By knowing the HPP in detail, Novy Headlamp Custom can determine a pricing strategy that is more effective and competitive in the local market. The study also provides recommendations for improving production efficiency and reducing costs without compromising product quality. It is hoped that this analysis can become a reference for other small and medium businesses in managing their HPP.
Studi Pembuatan Briket Sekam Padi dengan Penambahan Tepung Sagu sebagai Perekat pada Konsentrasi yang Berbeda: Study of Making Rice Husk Briquette with the Addition of Sago Flour as Adhesive at Different Concentrations Ziliwu, Tehenasokhi; Lisnawati, Andi; Aryani, Farida; Hamka
Jurnal Loupe Vol 19 No 02 (2023): Edisi Desember 2023
Publisher : Jurusan Pertanian Politeknik Pertanian Negeri Samarinda Kampus Sei Keledang Jalan Samratulangi, Kotak Pos 192 Samarinda 75123

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/buletinloupe.v19i02.2939

Abstract

Potensi Indonesia dalam pemanfaatan energi baru terbarukan cukup besar yang salah satunya bersumber dari Biomassa yang bahan bakunya mudah didapatkan dan ketersediaannya cukup melimpah, salah satunya adalah Sekam padi. Pembuatan briket umumnya memerlukan penambahan bahan perekat untuk meningkatkan sifat fisik dari briket. Adanya penambahan kadar perekat yang sesuai pada pembuatan briket akan meningkatkan kualitas briket tersebut. Penelitian ini bertujuan untuk mengetahui pengaruh penambahan perekat tepung sagu dengan kosentrasi yang berbeda yaitu 10%, 15% dan 20%. Hasil Penelitian menunjukkan kadar air adalah P1=5,85%, P2 = 6,01% P3= 6,63%, kadar abu P1=24,35%, P2=21,27%, P3=17,73% dan rata-rata laju pembakaran adalah P1=0,0056 g/detik, P2=0,0051 g/detik, P3=0,0049 g/detik. Berdasarkan data tersebut dapat disimpulkan bahwa kadar air pada briket yang dihasilkan telah memenuhi SNI, sedangkan kadar abu pada briket belum memenuhi SNI dan untuk laju pembakaran kualitas yang terbaik terdapat pada perlakuan P3 yaitu 0,0049 g/detik.
Running Title: Gluten-Free Biscuit for Autism Children Gluten-Free Biscuit for Children with Autism Spectrum Disorder Made from Modified Taro Flour and Coconut Pulp Flour Hamka, Hamka; Aryani, Farida; Darmans, Silvia; Rindawati, Rindawati; Warman, Dicky Aditya
Journal of World Science Vol. 3 No. 10 (2024): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v3i10.1208

Abstract

Autism spectrum disorder (ASD) is common in children, many of whom require a gluten-free diet. This study explored gluten-free biscuits made with modified taro flour and coconut pulp flour, which are rich in carbohydrates, fats, fiber, and protein. The goal was to assess the physical, sensory, and chemical properties of biscuits made with different ratios of these flours. The research used four formulations of taro flour to coconut pulp flour: P0 (100:0), P1 (70:30), P2 (50:50), and P3 (30:70), with five replications. Data were analyzed using ANOVA and the Duncan Multiple Range Test (DMRT) at a 5% significance level. Results showed that the P2 (50:50) formulation produced the heaviest biscuits (5.32g) and scored highest in color (3.82) and taste (3.78) in sensory tests. The P3 (30:70) formulation was rated best for aroma (3.56) and texture (3.82). Chemical analysis revealed that P0 (100:0) had the highest water (1.85%), ash (2.22%), and carbohydrate content (61.32%). The P2 (50:50) formulation had the highest protein content (4.42%), while P3 (30:70) had the most fat (49.03%) and fiber (7.96%). This study concluded that modified taro flour and coconut pulp flour are effective in creating nutritious, gluten-free biscuits, offering a suitable alternative for children with ASD.
Pembuatan Kopi Tiwai untuk Peningkatan Pendapatan Masyarakat di Kelurahan Sungai Pinang Dalam, Kota Samarinda Popang, Elisa Ginsel; Naibaho, Netty Maria; Barus, Mika Debora Br; Kurniawan, Edy Wibowo; Lisnawati, Andi; Rahman, Mujibu; Yamin, Muh; Syauqi, Anis; Hamka, Hamka; Aryani, Farida; Zamroni, Ahmad; Rudito, Rudito; Bary, M. Atta; Yanti, Rahma; Pratama, Adnan Putra
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 4 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Edisi September - Desembe
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i4.4034

Abstract

Kopi merupakan salah satu minuman kaya manfaat bagi tubuh yang mengandung antioksidan sebagai penangkal dari berbagai macam penyakit. Bawang tiwai merupakan salah satu tanaman tradisional yang menjadi ciri khas masyarakat Kalimantan yang memiliki banyak khasiat bagi kesehatan. Kegiatan ini dilaksanakan di Kelurahan Sungai Pinang Dalam RT 81, Kecamatan Sungai Pinang, Kota Samarinda. Tujuan dari kegiatan pengabdian masyarakat ini adalah untuk memberikan informasi kepada masyarakat bagaimana manfaat dari bawang tiwai dengan mengolahnya menjadi minuman kopi tiwai sekaligus menyampaikan prospek peluang usaha dari pembuatan kopi tiwai. Metode dilakukan dengan tahapan observasi awal, koordinasi mitra, pelaksanaan program dalam bentuk sosialisasi dan demonstrasi, dan evaluasi. Hasil yang diperoleh dari kegiatan ini masyarakat mampu memahami proses pembuatan kopi tiwai mulai dari tahap pembuatan bubuk tiwai meliputi sortasi umbi, pengecilan ukuran, pengeringan, penyangraian, penggilingan dan pengayakan. Masyarakat juga memahami proses pembuatan bubuk kopi yang meliputi sortasi, penyangraian, penggilingan, pengayakan, dan terakhir masyarakat mampu membuat kopi tiwai meliputi pencampuran bubuk tiwai dan kopi serta pencampuran dan pengemasan dalam kantong kopi. Pengemasan dengan menggunakan kantong teh agar proses penyeduhan menjadi lebih praktis dan memperkenalkan penyajian kopi dengan gaya baru. Masyarakat dapat membuat sendiri untuk dikonsumsi secara pribadi dan menjadi peluang untuk dikembangkan menjadi produk yang bernilai jual atau komersial.
Potential Of Aduncum Leaf Essential Oils (Piper aduncum L) As An Antibacterial For Dental Caries Aryani, Farida; Arensyah, Mardy; Hernandi, Muhammad Fikri; Hertianti, Erina; Wartomo, Wartomo; Prayitno, Joko; Yusuf, Andi; Zarta, Abdul Rasyid; Sari, Nur Maulida
JURNAL AGRIMENT Vol. 9 No. 2 (2024): Desember 2024
Publisher : Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/jurnalagriment.v9i2.2980

Abstract

Aduncum leaf (Piper aduncum L) have the potential as antifungal from phenolic compounds and their derivatives. Essential oils have been widely used by the community both for health, this is because of the compound content that is known to be used as antibacterial. This study aims to determine the physical properties and antibacterial activity of the aduncum leaf essential oil (Piper aduncum L). Distillation is carried out using a steam and water distillation method. Testing physical properties include color, type weight using a pycnometer and refractive index using a refractometer. Antibacterial testing is carried out by diffusion method so that the wells with modification using Streptococcus sobrinus and Streptococcus mutants. Chloramphenicol is used as a positive control in antibacterial testing. The results of testing physical properties showed the essential oil of the aduncum leaf with the M1 code had an oil weight of 6.75 gr golden yellow with a weight type 0.97875 and the Bias Index of 1,508. Oil with the M2 code has an oil weight of 3.34 gr in yellow brown with a weight of 1,01635 and a refractive index of 1,512. The results of testing the antibacterial activity S. sobrinus showed the diameter of the inhibition of aduncum leaf essential oil included in the moderate category with a value of around 6 mm-12 mm, while S. mutans antibacterial activity shows the diameter of inhibiting aduncum leaf essential oil included in the moderate category with a value of around 8 mm-15 mm. Based on the results of the study obtained, the essential oil of the aduncum leaf can be recommended as an antibacterial caries and can be developed.
Values of Character Education in Nyirok Tradition of Negara Batin Customary Community and Its Implications in the Local Wisdom and Ethics Education Course Aryani, Farida
Jurnal Pendidikan Progresif Vol 10, No 1 (2020): Jurnal Pendidikan Progresif
Publisher : FKIP Universitas Lampung

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

Abstract

Values of Character Education in Nyirok Tradition of Negara Batin Customary Community and Its Implications in the Local Wisdom and Ethics Education Course. Objectives : The aim of this paper is to document the ethical values that exist in cultural behaviour, in nyirok tradition in particular. Method: This study is descriptive in nature which was conducted through a qualitative approach. The data were collected through document analysis, audio-video recordings, and interviews. Findings: The study found five confessions revealed through the jewelry attachment ceremony in the form of ali, bracelets, eardrops, chains, jungsarat fabrics and seven-color ropes. At the time of the attachment in each stage it is followed by an oral tradition in the form of utterances called pisaan. Nyirok tradition has educational values. The educational values that are embodied in the procession of jewelry attachment in the tradition include expressions of love, acknowledgment of belonging, friendship, empathy, sincerity, and responsibility. Conclusions: This nyirok tradition can be used as knowledge for students in the development of both oral tradition and character values knowledge.Keywords: character education, local wisdom, ethics education, customary community, nyirok.DOI: 10.23960/jpp.v10.i1.202005
DAMPAK PENERAPAN TARIF PAJAK EFEKTIF RATA-RATA (TER) TERHADAP PERHITUNGAN PAJAK PENGHASILAN PASAL 21 WAJIB PAJAK ORANG PRIBADI KARYAWAN TETAP PADA PT. ANUGRAH SEKAYU Aryani, Farida; Romanda, Candra
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 7 No 2 (2024): Jurnal Ilmiah Akuntansi Rahmaniyah Vol. 7 No. 2, Juni 2024
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v7i2.346

Abstract

This descriptive research is aiming to analyze the impact of implementing TER on the calculation of PPh 21 WPOP for permanent employees at PT. Anugrah. The analysis technique is conducted by comparing calculation of PPh 21 WPOP based on tariffs 17 UU-HPP 7 of 2021 with TER based on PMK 168 of 2023. The secondary data is in the form of all income and calculation of PPh 21 for 32 WPOP permanent employees of PT. Anugrah. The results of this research show the calculation of PPh 21 WPOP a month for 32 permanent employees by applying TER is Rp 3,888,343, while the PPh calculation based on the article 17 rate is Rp 4,242,485. There is a difference in excess income tax deduction of Rp 354,142 a month. Implementation of TER can save taxes. It reduces tax burden and makes calculation process simpler and easier, so PMK regulation 168 of 2023 can reduce WPOP taxes, which is expected to increase awareness and voluntary compliance of WPOP. Apart from that, tax regulations have positive impact in increasing the amount of tax revenue. For this tax overpayment/withholding, request can be submitted for compensation.
ANALISIS DAMPAK KOREKSI FISKAL PENYUSUTAN ASET TETAP TERHADAP PAJAK PENGHASILAN BADAN PADA PT. ALAM SEGAR Aryani, Farida; Romanda, Candra
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 7 No 1 (2023): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v7i1.338

Abstract

This descriptive research is aimed to analyze the fiscal corrections impact for fixed asset depreciation on corporate income tax at PT.Alam Segar. The analysis technique is conducted by comparing calculation of fixed assets depreciation according to commercial accounting with fiscal accounting, also calculation of PT.Alam Segar Corporate Income Tax 2022. The secondary data analyzed is depreciation of fixed assets and income and operational costs. The research results show although the depreciation method used is the same, the results of the fixed asset depreciation calculations are different. Fixed assets depreciation according to commercial accounting is Rp.308,750,000 and fiscal accounting is Rp.265,425,000. There is a difference in depreciation charges of Rp.43,325,000. This difference causes need for a positive fiscal correction. This correction has an impact on the amount of profit as a basis for calculating tax from Rp.1,669,000,000 to Rp.1,712,325,000. There is a difference in the increase in the amount of PPh payable due to fiscal corrections amounting to Rp.9,531,500. PT.Alam Segar is expected to calculate Income Tax correctly and accurately. KPP is expected to conduct intensive socialization, therefore all taxpayers understand changes in applicable tax regulations.
Pengaruh Bimbingan Agama terhadap Penerimaan Diri Remaja di Panti Sosial Asuhan Anak (PSAA) Annajah Jakarta Selatan Aryani, Farida; Negoro, Noor Bekti
Jurnal Penyuluhan Agama Jurnal Penyuluhan Agama | Vol. 9 No. 1, 2022
Publisher : Islamic Extension Guidance Study Program (BPI) of the Faculty of Da'wah and Communication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/jpa.v9i1.24541

Abstract

Abstract: Adolescence is a time when a person will experience significant changes, both physically and psychologically. At this time they need support and affection from their parents and other family members to deal with any problems in their life, but for those who do not have complete parents or live in orphanages, they cannot feel support from their parents directly and this often results in they are not confident and do not accept themselves for the problems they experience because they have to live in an orphanage. Therefore, it is necessary to have religious guidance to instill and cultivate an attitude of self-acceptance in foster children. This study aims to determine whether or not there is an influence of religious guidance on adolescent self-acceptance at the Annajah Children's Orphanage (PSAA) and to find out how strong the relationship between religious guidance and adolescent self-acceptance is at PSAA Annajah, South Jakarta. This study uses a quantitative approach with causal associative research. The sampling technique used in this study is saturated sampling with a sample of 38 respondents. The data analysis used were regression test, F-test, t-test, correlation coefficient test, and coefficient of determination test. The results of this study indicate that simultaneously religious guidance has a significant effect on adolescent self-acceptance at PSAA Annajah with a significance value of 0.000. Religious guidance has a strong relationship with selfacceptance. It can be seen from the R value of 0.724. Then obtained the value of R2 or R square of 0.525. This means that religious guidance has an effect on selfacceptance by 52.5%, while the remaining 47.5% is influenced by other variables outside this study.Abstrak: Masa remaja merupakan masa dimana seseorang akan mengalami berbagai perubahan yang signifikan, baik dalam bentuk fisik maupun psikis. Pada masa ini mereka membutuhkan dukungan dan kasih sayang dari orang tua dan anggota keluarga lainnya untuk menghadapi setiap permasalahan dalam hidupnya, namun bagi mereka yang sudah tidak memiliki orang tua lengkap atau tinggal di panti asuhan tidak dapat merasakan dukungan dari orang tua secara langsung dan mengakibatkan seringkali mereka tidak percaya diri serta kurang menerima diri atas permasalahan yang dialami karena harus tinggal di panti asuhan.  Maka dari itu diperlukan adanya bimbingan agama untuk menanamkan dan menumbuhkan sikap penerimaan diri pada anak asuh. Penelitian ini bertujuan untuk mengetahui ada atau tidaknya pengaruh bimbingan agama terhadap penerimaan diri remaja di Panti Sosial Asuhan Anak (PSAA) Annajah dan mengetahui seberapa kuat kaitan bimbingan agama terhadap penerimaan diri remaja di PSAA Annajah Jakarta Selatan. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif kausal. Teknik sampling yang digunakan pada penelitian ini yaitu sampling jenuh dengan sampel sebanyak 38 responden. Analisis data yang digunakan yaitu uji regresi, uji F-test, uji t-test, uji koefisien korelasi, dan uji koefisien determinasi. Hasil penelitian ini menunjukkan bahwa secara simultan bimbingan agama berpengaruh secara signifikan terhadap penerimaan diri remaja di PSAA Annajah dengan nilai signifikansi 0,000. Bimbingan agama memiliki hubungan kuat dengan penerimaan diri. Hal tersebut dapat diketahui dari nilai R sebesar 0,724. Kemudian diperoleh nilai R2 atau R square sebesar 0,525. Artinya bimbingan agama berpengaruh terhadap penerimaan diri sebesar 52,5%, sedangkan sisanya 47,5% dipengaruhi oleh variabel lain di luar penelitian ini.
PKM Pendampingan Perencanaan dan Pengembangan Karir di SMK Rais, Muhammad; Aryani, Farida
IPTEK: Jurnal Hasil Pengabdian kepada Masyarakat Vol 3, No 1 (2023): IPTEK: Jurnal Hasil Pengabdian kepada Masyarakat
Publisher : IPTEK: Jurnal Hasil Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/iptek.v3i1.54731

Abstract

Abstrak. Pelaksanaan pengabdian ini memfokuskan mengenai pengembangan mitra yaitu meningkatkan pemahaman mengenai perencanaan dan pengembangan karir sesuai dengan potensi diri bagi siswa dalam menuju masa depan sukses dan juga pendampingan dalam pembuatan perencanaan karir serta tahapan mewujudkannya, yang dilakukan dengan metode pelatihan dimulai dari pemberian materi secara interaktif dan berbasis aktivitas dan dilanjutkan dengan pendampingan penggunaan aplikasi U-career dan juga pembuatan perencanaan karir, yang dilaksanakan di Lapangan SMKN 9 Makassar. Berdasarkan hasil evaluasi prores dan hasil diperoleh hasil respon positif dari peserta serta pihak yang terlibat, hal ini dapat terlihat dari antusian peserta dengan aktivitan selama sekgiata. selain itu dari hasil refleksi juga memberikan respon yang sangat baik dengan meningkatnya pemahaman bagi peserta, dan merekomendasikan agar program pengabdian ini dilanjutkan karena sangat memberikan dampak pemahaman bagi siswa SMK utamanya yang akan memasuki dunia kerja di era digital agar memiliki daya saing dengan perencanaan dan pengembangan karir yang baik. Kata Kunci: Pengembangan Karir, Siswa SMK, Pengabdian Masyarakat
Co-Authors Abdul Saman Abdullah Pandang Abdullah, Rahim Adnan Putra Pratama Agung Dwi Nurcahyo agung setiawan Ahmad Yasser Mansyur Akbar Raden Akhmad Harum, Akhmad Andani, Lowisesi Andi Lisnawati Anisa Rahmawati Arensyah, Mardy Aryastuti, Nurul Aryawati, Wayan Asfaruddin Asfaruddin Asfaruddin Asti, A Sri Wahyuni Astuti, Reni Puji Aswar Aswar Ayu L, Dwi Aziza, Humairo Bangun P Nusantoro Bary, M. Atta Candra Romanda, Candra Cecil Hiltrimartin Citra Rosalyn Anwar Darmans, Silvia Dewi Pratiwi Dito Aditia Darma Nasution Dyah Ayu, Dyah Edy Wibowo Kurniawan Eka Suzanna Farid Noor Romadlon Fathonah Salim, Aulia Wasilah Fitriana Fitriana Hamka Hamka Hamka, Hamka HANA, NORHANA Hertianti, Erina Hery Widijanto Hikma, Mutiara Idris, Idriani Indrawan, Kevin Indriyani, Mei Indriyani Insani, Ainun Ismarwati Rendra Widyatama I.M. Sunarsih Sutaryo Jasmawati, Jasmawati Johansyah JOKO PRAYITNO Juta, Sandra Fatmala Kaffah, Muhammad Silmi Kaihatu, Jovial Kartina, Cece Gusti Kerawing, Rosalinda Kolibu, Melisa Marini Laitf, Suciani Latif, Suciani Lisnawati, Andi Lolita Sary Lukas, Julius Lumbanraja, Gabriel Permadi Maslina, Maslina Mewarni, Sella Mika Debora Br Barus Muhammad Anas Muhammad Fikri Hernandi Muhammad Rais Muhammad Rizqy Septyandy Muis, Puspitasari Munawarah, Dian Murdianto Murdianto, Murdianto Nabila, Nia Naibaho, Netty Maria Nasution, Aliciar Amalia Natalia, Betseba Ngapiyatun, Sri Noor Bekti Negoro Noorhya Akhmar Ramadhan Putri, Eva Nurdin, Megawidya Wati Nurseha Nurwijayanti Pangaribuan, Betseba Natalia Paurru, Periani Popang, Elisa Ginsel Pragaloka, Nur Indah Pratama, Adnan Putra Puspita Sari, Eka Qarimah, Inaya Ridhayanti Qarimah, Inayah Ridhayanti Rafli, Muhammad Rahayu, Hastriani Rahmadi Rahman, Mujibu Rahmayana, Sri Rais, Muh Ramadhan, Mohammad Ridho Rasyid, Mimi Gita Riskia Rindawati, Rindawati Risvan Anwar, Risvan Rositah, Erna Rudito Rudito Sabriani, Sabriani Sahril Buchori, Sahril Said, Nurma Sakir, Norhafizah Salsabilla, Nadya Salusu, Heriad Daud Sari, Nur Maulida Septira Dewi Setiawan, Irwandi Silitubun, Saldon Sinring, Abdulah Sinring, Abdullah Siti Raihanah Sofyan A. P., Andi Baso Sri Mulatsih Sri Rustianti Rustianti, Sri Rustianti Sunarti Suti, Shalsabilla Suti, Shasabila Suyetno, Suyetno Syahpiri, Marizan Syamsiar, Syamsiar Syauqi, Anis Tokii, Adila Stevina Umar, Nur Fadhilah Warman, Dicky Aditya Wartomo Wartomo, Wartomo Wijayanti, Silvana Yamin, Muh Yanti, Rahma Yukiman Yusdiansyah Yusri Yusri Yusuf, Andi Yusuf, Nuraini Zamroni, Ahmad Zarta, Abdul Rasyid Ziliwu, Tehenasokhi Zulfikri Zulfikri, Zulfikri Zulfitrah, Zulfitrah Zuliyati, Isti Chana