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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business JITMI (Jurnal Ilmiah Teknik dan Manajemen Industri) TEKNOLOGI : Jurnal Ilmiah dan Teknologi Jurnal Accounting Information System (AIMS) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Accounting Information System (AIMS)
Dyah Puspitasari Sunaryo Putri
Universitas Pamulang
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Social Sciences Transportation Other

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Perancangan Model Pembelajaran Harga Pokok Produksi Berbasis Spreadsheet untuk Meningkatkan Pemahaman Mahasiswa Dyah Puspitasari Sunaryo Putri; Niera Feblidiyanti
Jurnal Accounting Information System (AIMS) Vol. 4 No. 1 (2021)
Publisher : Universitas Ma'soem

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v4i1.114

Abstract

Cost of Goods Manufacture Calculation is an important comprehension in the Cost Accounting course, which is a scientific discipline that has dimensions not only theoretical but also applied that cannot be separated from technological developments. Computerized practical skills are important for students. This course is not only granted to students of the Faculty of Economics, but also several study programs in other faculties and one of them is the Industrial Engineering study program. Therefore, this spreadsheet-based learning model is designed to provide practical learning process so that the students understanding of the calculation of the cost of goods manufacture can be increase. Using experimental method, the posttest scores achieved by students who received the learning method material using the spreadsheet program was significantly different with students who did not receive the spreadsheet program material. The conclusion is that the learning model using a spreadsheet was able to effectively improve students' understanding of the material for calculating the cost of manufacture.
POST PANDEMIC INVESTMENT FEASIBILITY ANALYSIS WITH FINANCIAL ASPECT OF LUBRICANT MACHINE Dyah Puspitasari Sunaryo Putri; Rully Nur Dewanti
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 4 (2023): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v6i4.736

Abstract

The increasing demand for medical gloves during covid 19 pandemic has made PT. X decided to make an investment by buying a machine worth a total of 6.7 billion Rupiah for the business of producing lubricant gloves with particles of 100 nanometers in 2020. With the end of the pandemic, the need for lubricants has decreased dramatically in 2022, making PT. X faces a feasibility problem for the investment in the lubricant machine that has been made. This study aims to analyze the feasibility of financial aspects, namely the assessment with the Discounted Payback Period (DPP), Net Present Value (NPV), Benefit Cost Ratio (BCR) and Profitability Index (PI). The analysis was carried out with pessimistic, moderate and optimistic versions of probability. The results of research using the DPP, NPV, BCR, PI methods are not feasible for pessimistic probabilities and are feasible for moderate and optimistic probabilities.
Perancangan Model Pembelajaran Harga Pokok Produksi Berbasis Spreadsheet untuk Meningkatkan Pemahaman Mahasiswa Dyah Puspitasari Sunaryo Putri; Niera Feblidiyanti
Jurnal Accounting Information System (AIMS) Vol. 4 No. 1 (2021)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v4i1.271

Abstract

Cost of Goods Manufacture Calculation is an important comprehension in the Cost Accounting course, which is a scientific discipline that has dimensions not only theoretical but also applied that cannot be separated from technological developments. Computerized practical skills are important for students. This course is not only granted to students of the Faculty of Economics, but also several study programs in other faculties and one of them is the Industrial Engineering study program. Therefore, this spreadsheet-based learning model is designed to provide practical learning process so that the students understanding of the calculation of the cost of goods manufacture can be increase. Using experimental method, the posttest scores achieved by students who received the learning method material using the spreadsheet program was significantly different with students who did not receive the spreadsheet program material. The conclusion is that the learning model using a spreadsheet was able to effectively improve students' understanding of the material for calculating the cost of manufacture.
Co-Authors Ade Irawan Ali Reza Dadang Kurnia Ihsan Supono Khairunnisa Khairunnisa Marjuki Zulziar Masnunah Masnunah Nadya Arista PRAYOGA BAKTI Priyo Wibowo Rully Nur Dewanti Sajidil Sajidil Syahreen Nurmutia