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PENERAPAN METODE ACTIVITY BASED COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI PADA CV BIRU DAUN KABUPATEN JEMBER Ayuningtyas, Rada; Kantun, Sri; Tiara
JPEAKU (Jurnal Pendidikan Ekonomi Akuntansi Kewirausahaan) Vol 2 No 1 (2022)
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (710.405 KB) | DOI: 10.29407/jpeaku.v2i1.17950

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis penerapan harga pokok produksi dengan menggunakan metode Activity Based Costing pada CV Biru Daun Jember. Penelitian ini ialah penelitian kuantitatif dengan pendekatan deskriptif. Metode pengumpulan data yang dipakai ialah dokumen dan wawancara. Metode analisis data disajikan dalam bentuk deskripsi dan perhitungan angka menggunakan metode Activity Based Costing. Hasil penelitian memperlihatkan bahwa perhitungan yang dilakukan oleh CV Biru Daun Jember mengalami undercosting. Selisih biaya yang didapatkan dengan menggunakan metode konvensional dan metode Activity Based Costing pada produk kaus sebesar Rp. 2.222 sedangkan pada produk zip hoodie sebesar Rp. 2.708. Perbedaan harga pokok produksi yang didapat terjadi karena terdapat beberapa biaya overhead pabrik yang tidak dihitung oleh usaha CV Biru Daun Jember. Dari penelitian ini metode Activity Based Costing bisa dijadikan sebagai alat penetapan harga pokok produksi untuk mempertimbangkan keputusan-keputusan yang dilakukan usaha dengan tetap melihat faktor lain seperti harga pasar dan kemampuan daya beli masyarakat
The Pricing Evaluation Using The Cost-Plus Pricing Method at CV Macarindo Berkah Group in Jember District Tiara, Tiara; Maulidia, Yulinar; Kantun, Sri
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 2 No. 1 (2023)
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v2i1.52

Abstract

This study aims to evaluate the determination of the selling price using the cost-plus pricing method on CV Macarindo Berkah Group with existing standards. This research is evaluative and the data collection method used in this study is a document. The data analysis method used in this study is evaluative analysis. The components assessed in this study are the completeness of cost classification based on the main function in the company, based on the relationship with something being financed, based on the relationship with the level of activity, and the completeness of the selling price stages using the cost-plus pricing method. Based on the 14 components evaluated, 9 components comply with the standard. Components that have not been carried out are the classification of costs based on their relationship to something being financed, the absence of ROI (Return Of Investment), cost classification, and income statement. The suitability level of setting the selling price using the cost-plus pricing method at CV Macarindo Berkah Group shows that it is following existing standards with a conformity level of 64.28%. The suitability of setting the selling price seen from the percentage results shows the criteria of "Appropriate". A discrepancy of 35.72% can be replaced with a similar function.
Efficiency of Working Capital Use at PT Industri Jamu Dan Farmasi Sido Muncul, Tbk in 2019-2021 Tyana, Bella Eka; Kantun, Sri; Tiara, Tiara
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 2 No. 1 (2023)
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v2i1.97

Abstract

This study aims to determine the efficiency of working capital use at PT Industri Jamu dan Farmasi Sido Muncul, Tbk in 2019-2021. This research uses a descriptive method with a quantitative approach. Data collection by using secondary data document methods. The data analysis method used is by calculating the ratio of working capital turnover, receivables turnover and inventory turnover. The results showed that the efficiency of using working capital of PT Industri Jamu dan Farmasi Sido Muncul during 2019-2021 in terms of the ratio of working capital turnover, receivables and inventory was included in the less efficient criteria. The working capital turnover ratio shows that the turnover frequency is less than the efficiency standard of industrial enterprises, which is 6 times the turnover. The receivables turnover ratio shows an average frequency below the efficiency standard of 15 times and the average life of receivables can be collected much longer than the standard life of receivables which is 25 days, while inventory turnover shows a turnover frequency result of less than the standard efficiency of 20 times with the average life of inventory can be sold much longer than the standard inventory life of 19 days.
PENGARUH MODEL PEMBELAJARAN HYBRID LEARNING BERBANTUAN FLIPBOOK TERHADAP KEMANDIRIAN BELAJAR DAN HASIL BELAJAR Wulandari, Sasi Suci; Kantun, Sri; Tiara, Tiara
Education Journal : Journal Educational Research and Development Vol. 7 No. 2 (2023)
Publisher : LPPM Universitas PGRI Argopuro Jember

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

Abstract

Salah satu faktor yang penting bagi guru dalam menjalankan pembelajaran yang efektif adalah mengembangkan kemandirian belajar siswa, karena hal ini dapat meningkatkan hasil belajar mereka. Oleh karena itu, diperlukan penggunaan model pembelajaran dan media pembelajaran yang menarik, seperti model hybrid learning dengan dukungan flipbook. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh penggunaan model hybrid leanring berbantuan flipbook terhadap kemandirian belajar dan hasil belajar siswa. Penelitian ini menggunakan desain quasi eksperimen dengan desain nonequivalent control group design. Sampel penelitian diambil dengan menggunakan metode purposive sampling. Pengumpulan data dilakukan melalui penggunaan angket, tes, wawancara, dan dokumentasi. Analisis data dilukakan menggunakan uji independent sample t-test. Hasil penelitian menunjukkan bahwa (a) terdapat pengaruh yang signifikan dari penggunaan model hybrid learning terhadap kemandirian belajar siswa, dengan nilai signifikansi sebesar 0,000, dan (b) terdapat pengaruh yang signifikan dari penggunaan model hybrid learning berbantuan flipbook terhadap hasil belajar siswa, dengan nilai signifikansi sebesar 0,012. Sebagai rekomendasi, disarankan sekolah meningkatkan kualitas fasilitas dengan memperluas jangkauan wi-fi, terutama di area yang jauh dari pusat jaringan wi-fi, untuk memfasilitasi kelancaran pembelajaran dalam kelas tersebut.
Business Innovation for Micro, Small and Medium Enterprises in Jember Kantun, Sri; Sedyati, Retna Ngesti Sedyati; Tiara, Tiara; Mujib, Muhammad Asyroful; Triyanto, Jefri Rieski; Sukidin, Sukidin; Widayani, Anna
BRILIANT: Jurnal Riset dan Konseptual Vol 7 No 3 (2022): Volume 7 Nomor 3, Agustus 2022
Publisher : Universitas Nahdlatul Ulama Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.641 KB) | DOI: 10.28926/briliant.v7i3.1020

Abstract

Along with the rapid development of MSMEs, it requires business actors to innovate. Innovating is carried out according to the needs and tastes of today's consumers. Hundreds of MSMEs in Jember can still survive running their businesses during the Covid-19 pandemic, so they should be used as examples of best practices for other MSMEs in Indonesia. One of the products that are currently superior is souvenirs from Jember Regency. This study aims to identify and examine business innovations carried out by the souvenir center of Jember Regency.
Meningkatkan Potensi Toga Menjadi Jamu Serbuk Instan Berbasis Industri Rumahan Mbak Rika Di Dukuh Wonorejo, Bedrug, Pulung Kantun, Sri; Misbahudin, Muhammad
Social Science Academic SPECIAL ISSUE: Pengabdian Berdampak Membangun Potensi dan Transformasi Masyarakat
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ssa.v0i0.3737

Abstract

In In Dukuh Wonorejo there is a home industry that processes family medicinal plants into instant powders for consumption labeled “various essences of toga mbok jem” which is one of the medicinal plant businesses in Bedrug village, here you can see how great the opportunities there are in the village If Bedrug is developed and can be recognized by many people through the processing of family medicinal plants into instant herbal powder, various kinds of processed products that can be consumed practically by presenting brewed ready-to-eat consumption. The steps taken in this activity are using the ABCD approach method, interviews and direct observation with the owner of a variety of toga saris, namely Ms. Rika. The purpose of this activity is to introduce and educate the general public about consuming instant powdered herbal medicine. From the activities carried out, it can be seen that various processed products are in demand by customers from all walks of life, from young people to adults. Marketing of home industry products through social media/online and offline. The conclusion that can be drawn from this activity is that the processing of family medicinal plants into instant powdered herbal medicine can increase the interest of the public who are fans of more practical herbal medicine. From processing family medicinal plants to instant herbal powder, new business ideas can be created. With observation and interview activities, we hope to add knowledge, insight, and knowledge as well as innovation for people who have abundant family medicinal plants so they can process them to create business opportunities that have high selling value.
Development of AI-based interactive digital modules to enhance innovation in economics learning Herlindawati, Dwi; Sholekhah, Irmadatus; Kantun, Sri; Kartini, Titin; Tiara, Tiara
Jurnal Pembangunan Pendidikan: Fondasi dan Aplikasi Vol. 13 No. 1 (2025): June
Publisher : Graduate School, Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jppfa.v13i1.67329

Abstract

Rapid technological advancements in the digital era require teachers to continuously innovate in selecting effective learning media. Artificial intelligence (AI) offers new opportunities to enhance instructional quality through more adaptive, interactive, and personalized digital learning resources. This study aims to develop and evaluate an AI-based interactive digital module for senior high school economics instruction. Employing a research and development (R&D) approach with the ADDIE model — Analysis, Design, Development, Implementation, and Evaluation — the study conducted expert validations and large-scale trials involving five economics teachers and 158 Grade XI students across five public senior high schools in Jember Regency. The module was assessed using five core criteria of e-module quality. Results show that the module achieved excellent ratings across all categories: self-instruction (96.36%), self-contained (96%), stand-alone (94.10%), adaptive (99.66%), and user-friendly (97.36%), with an overall average score of 96.70%. These findings indicate that the AI-based interactive module is highly feasible and effective for supporting economics learning, addressing the limitations of conventional instructional materials, and aligning with the demands of digital learning in the Industrial Revolution 4.0 era. The study concludes that the developed module can serve as a valuable instructional innovation for economics teachers, enhancing both learning engagement and the quality of technology-integrated education.
Co-Authors Aina Nadhirah Fatin Aisa Nur Fitri Akbar, Yugo Ferdian Ali Ahmad Farhan Anna Widayani Arum Setyowati Asni Maulina, Lingga Aylincia Excelina Yofeigo Ayu Pipih Lestasi Ayu Putri Septiana Ayuningtyas, Rada Bambang Suyadi Bela Fista Agustina Billy Poncho Gustiawan Dessy Nur Ilhamidya Desy Andri Tri Palupi Devi Wahyuni Lugita Dewi Anjar Sari Dewi Fatimah Diah Widyastuti Diska Pramita Djoko Widodo Dwi Herlindawati Dwi Herllindawati Dwi Lestari Dyah Ananda Melaguhti Elan Artono Nurdin Elviana Damayanti Era Iswara Pangastuti Eri Novalinda Evi Wahyu Wulansari Fahmi Arif Kurnianto Fergi Diarta Fitri Ayu Winarni Hety Mustika Ani Hofidhotul Aulia Ida Lailatul Musyarrofah Ilham Akbar Solichin Imro’atul Hasanah Irmadatus Sholekhah Jefri Rieski Triyanto Jefri Rieski Triyanto Joko Widodo Laila Said Nadiah Lenia Wahyu Permatasari Lisana Oktavisanti M Lisana Oktavisanti Mardiyana Lusia Septina Endita M. Ainul Fadlol M. saiful Rizal M. Yuhdi Yuhdi Maulidia, Yulinar Misbahudin, Muhammad Mohammad Hekam MUH LIS Muhammad Asyroful Mujib Muhammad Fajar Septarianto Mukhamad Zulianto Mukhammad Zulianto Nadia Isnaini Nia Saputri Nilam Mazidah Nur Laila Ulva Nur Wulan Nurmala Tiara Asih Pamungkas, Lingkar Priya Darmawan Pudjo Suharso Puspa Rosita Sari Puspitasari, Indri Aini Putri Sukma I'anatunnisa Putriana Chusnul Khotimah Raras Siswandini ASP Retna Ngesti Sedyati Retna Ngesti Sedyati, Retna Ngesti Rinda Sukma Ningrum Rio Ariyanto rizki, sella rosyidah rosyidah S Sukidin Sahrul Ginanjar Sarah Anandia Shafira Sedyati, Retna Ngesti Sedyati Sholekhah, Irmadatus Siti Halimatus Sa'dia Siti Mukharomah Siti Nailatur Rohmah Slamet Agus Wahyudi Sri Astutik St. Afifatul Khoiriyah Sutrisno Djaja Tiara Tiara - -, Tiara - Tiara Tiara Tiara Tiara Tiara Tiara Tiara Tiara Tiara, Tiara Titin Kartini Tyana, Bella Eka Wahyu Eka Meidyanti Widayani, Anna Winarni, Fitri Ayu Wiwin Hartanto Woro Mulyaningsih Wulandari, Sasi Suci Yayuk Sri Rahayu Budiawati