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Bumbu Rahasia Warteg Bahari: Inovasi Harga Lewat Target Costing dan Activity-Based Costing: Warteg Bahari’s Secret Recipe: Price Innovation Through Target Costing and Activity-Based Costing Absi, Mahefal; Isnain, Ilham; Apdas, Apdas; Rahmah, Aulia; Lestari, Tri
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 4 (2025): September 2025 - November 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i4.82

Abstract

large due to rising raw material prices—such as soybeans, which will soar by 30% in 2024—and increasingly fierce market competition. To maintain its competitiveness and business sustainability, Warteg Bahari adopted an innovative strategy through the integration of two modern cost management methods: Target Costing and Activity-Based Costing (ABC). This study aims to explore in depth how these two methods are applied as a “secret sauce” in concocting a competitive selling price (IDR 12,000/portion) while maintaining a profit margin of 25% amid cost fluctuations. Through a qualitative case study approach, data were collected from in-depth interviews with the owner, daily operational observations, and financial document analysis. The results showed that Target Costing was used to determine the maximum production cost limit (IDR 9,000/portion) based on market prices and profit targets. This strategy was implemented through raw material substitution (e.g., chicken replaces more expensive beef, saving up to 15%) and price negotiations with suppliers (saving an average of IDR 2,000/kg). Meanwhile, the application of ABC allows the identification of activities that absorb high costs but are less efficient, such as waste of cooking oil (10% of cooking costs) and suboptimal distribution of working hours. The integration of these two methods can reduce total production costs by up to 18% without reducing product quality. by digital technology, is a "secret recipe" for surviving and growing in an era of dynamic business competition
Penggunaan Metode Full Costing Dan Variable Costing Terhadap Laba Bersih UMKM “Noen Cookies” : The Use of Full Costing and Variable Costing Methods on the Net Profit of the “Noen Cookies” SME Maharani , Nazwa Safira; Rosalina, Lina; Azzahra, Nabila; Muthia, Alifasha; Lestari, Tri
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 4 (2025): September 2025 - November 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i4.87

Abstract

This analysis applies a descriptive qualitative approach based on how to obtain data using comprehensive interviews with business owners, as well as record keeping related to raw material costs and overhead costs. The Full Costing calculation includes a total of all raw material costs of Rp 928,400 and overhead costs of Rp 727,622, resulting in a Cost of Goods Sold (COGS) per unit of Rp 18,000.24 and a net profit of Rp 2,010,978. Meanwhile, the Variable Costing approach simply considers raw material costs as variable costs, resulting in a Cost of Goods Sold per unit of Rp 10,091.30 and a net profit of Rp 2,738,600. The analysis that has been conducted reveals that the Variable Costing approach produces a higher profit signal because it does not consider overhead costs in the cost of goods manufactured. Therefore, the Variable Costing approach is assumed to be more accurate to be applied to MSMEs such as Noen Cookies that implement a pre-order system, experience fluctuations in production volume, and have relatively simple financial records.
EFEKTIVITAS KURIKULUM MERDEKA TERHADAP PENINGKATAN KETERAMPILAN PRAKTIK SISWA TATA KECANTIKAN SMK PERINTIS 29 UNGARAN Lestari, Tri; Tumangger, Mia Hafizah; Ihsani, Ade Novi Nurul; Riswanti, Artika Yuwana; Hendriyana, Faza Zahra; Maqfira, Rizka
SINAU: Jurnal Ilmiah Pendidikan Dan Pembelajaran Vol 3 No 2 (2025): SINAU | April 2025
Publisher : PT. Lancar Media Komunikasi

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

Abstract

Penelitian ini bertujuan menilai efektivitas Kurikulum Merdeka dalam meningkatkan keterampilan praktik peserta didik Tata Kecantikan di SMK Perintis 29 Ungaran. Metode yang digunakan ialah kualitatif deskriptif melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa PjBL dan Teaching Factory mampu mengoptimalkan hard skills peserta didik, sementara media digital seperti video dan e-modul membantu meningkatkan kemandirian belajar. Originalitas riset ini terletak pada analisis penerapan Kurikulum Merdeka secara spesifik di bidang Tata Kecantikan dengan keterbaharuan pada integrasi PjBL, Teaching Factory, dan media digital. Temuan ini menunjukkan bahwa Kurikulum Merdeka efektif mendukung peningkatan kompetensi kerja peserta didik meskipun terdapat keterbatasan sarana.
COMPARISON OF RICERCA INDEX VALUES AS A SCREENING METHOD FOR BETA THALASSEMIA MINOR AND IRON DEFICIENCY ANEMIA AT PROF. DR. MARGONO SOEKARJO HOSPITAL Amadea, Talitha Daffa; Fitrianto, Agus; Lestari, Tri
Mandala Of Health Vol 19 No 1 (2026): Mandala of Health: A Scientific Journal
Publisher : Fakultas Kedokteran Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.mandala.2026.19.1.19477

Abstract

Beta thalassemia minor and iron deficiency anemia (IDA) are the most common causes of microcytic hypochromic anemia with similar laboratory features but require different management approaches, making differentiation between these two conditions often challenging. The Ricerca index is a simple screening method based on RDW and RBC parameters that can distinguish beta thalassemia minor from IDA. To analyze the optimal cut-off, sensitivity, specificity, positive predictive value (PPV), negative predictive value (NPV), and diagnostic accuracy of the Ricerca index in differentiating beta thalassemia minor from iron deficiency anemia at Prof. Dr. Margono Soekarjo Regional General Hospital. This was an analytical observational study with cross-sectional design using consecutive sampling from secondary data of medical records of patients aged ≤18 years during the 2020-2025 period, obtaining 40 subjects with beta thalassemia minor and 40 subjects with IDA. The Ricerca index value was calculated using the RDW/RBC formula. Diagnostic test analysis of the Ricerca index was performed using Receiver Operating Characteristic (ROC) curve. There were significant differences in the distribution of subject age, Hb and RBC values, and Ricerca index values between both groups (ρ<0.001). The optimal cut-off value of the Ricerca index was <4.3 for beta thalassemia minor and >4.3 for IDA. The Area Under the Curve (AUC) value was 0.861 (95% CI: 0.776-0.945; ρ<0.001). The sensitivity, specificity, PPV, and NPV of the Ricerca index for beta thalassemia minor were 77.50%, 80.00%, 79.49%, and 78.05%, respectively, while for IDA they were 80.00%, 77.50%, 78.05%, and 79.49%, with a Youden index of 0.58. The Ricerca index has good diagnostic performance with an accuracy of 86.1%, making it suitable for use as a screening method to differentiate beta thalassemia minor from IDA.
DIETARY HABITS AS INDEPENDENT PREDICTORS OF ANEMIA AMONG FEMALE ADOLESCENT STUDENTS AT SENIOR HIGH SCHOOL 1 AJIBARANG Khairunnisa, Difa Ifa; Hafiidhaturrahmah, Hafiidhaturrahmah; Lestari, Tri; Santosa, Qodri
Mandala Of Health Vol 19 No 1 (2026): Mandala of Health: A Scientific Journal
Publisher : Fakultas Kedokteran Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.mandala.2026.19.1.19847

Abstract

Anemia remains a major public health problem, affecting approximately 29.9% of adolescents globally. Dietary habits are a major modifiable risk factor; however, their role as an independent predictor in rural Southeast Asian settings is not yet fully documented. This study aimed to identify dietary habits and evaluate them as an independent predictor of anemia among female adolescents at Senior High School 1 Ajibarang, Central Java, Indonesia. A cross-sectional study was conducted involving 261 participants (aged 14–17 years) recruited through total sampling. Dietary habits were assessed using a semi-quantitative Food Frequency Questionnaire (FFQ), while anemia status was determined by hemoglobin levels measured via a Point of Care Testing (POCT) device. The prevalence of anemia was 41.0%, with 58.2% of respondents exhibiting poor dietary habits. Bivariate analysis showed a significant association between dietary habits and anemia (p = 0.027; OR = 1.777; 95% CI: 1.067–2.962). The multivariate logistic regression analysis, adjusted for age and socioeconomic confounders, revealed that dietary habits emerged as the sole independent predictor of anemia (p = 0.024). Respondents with poor dietary habits were 1.79 times more likely to be anemic compared to those with good habits (AOR = 1.793; 95% CI: 1.075–2.991). In conclusion, dietary habits are the primary independent predictor of anemia among female adolescents in this rural Indonesian setting.
IMPROVING MATHEMATICS LEARNING OUTCOMES THROUGH THE TEAM GAMES TOURNAMENT MODEL USING “GURITA SOAL” LEARNING MEDIA Elyasarikh , Annisa Alvi; Prasetya, Slamet Puji; Lestari, Tri
Magister Scientiae Vol. 54 No. 1 (2026)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/mgs.v54i1.8385

Abstract

The mathematics learning outcomes of students in Grade IX-E at one of the state junior high schools in Surabaya were below the teacher’s expectations. Therefore, the Team Games Tournament (TGT), a cooperative learning model, was implemented using the “Gurita Soal” learning media to improve students’ learning outcomes. This study aimed to examine the implementation of TGT using the “Gurita Soal” learning media, which combines cooperative competition and interactive learning tools to simultaneously enhance cognitive outcomes and classroom engagement.  This study employed a Classroom Action Research (CAR) design consisting of two iterative cycles, each including planning, implementation, observation, and reflection stages. Data were collected through cognitive tests and observation sheets and analyzed using descriptive statistics and qualitative analysis. The results showed that the average student learning outcomes increased from 78.26 in the pre-action stage to 88.53 in Cycle I and 92.24 in Cycle II. In addition, improvements were observed in student participation and teacher instructional practices during the learning process.  It can be concluded that this approach effectively improves students’ mathematics learning outcomes. Future research is recommended to integrate more adaptive digital learning media to support diverse student characteristics
Deteksi Dini Dan Edukasi Tentang Hipertensi Pada Masyarakat Rt.07 Kelurahan Jalan Gedang Febriana, Mardhatillah; Nabila , Salma Septia; Pastike , Kanida Dwi; Salsabilah, Variski Nurazizah; Lestari, Tri; Murwati, Murwati
Jurnal Pengabdian Mitra Persada Vol. 2 No. 2 (2026): April
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jpmp.v2i2.555

Abstract

Hypertension is a major non-communicable disease (NCD) in Indonesia and often remains undetected at the community level. This Community Service Program (KKN) was conducted in RT 07 with the aim of identifying hypertension cases, providing health education, and implementing early interventions to reduce the risk of complications. The activity consisted of four stages: preparation, door-to-door surveys, community education, and evaluation. Of the 212 residents examined, 160 were adults over 18 years old, and 26 individuals (12.26%) were found to have hypertension, predominantly within the 50–70-year age group. Major risk factors identified included high salt intake (70%), lack of physical activity (60%), and a family history of hypertension (45%). The educational intervention improved community knowledge by 35%, and 15 residents were referred to the local health center for further treatment. The results indicate that a door-to-door approach is effective in detecting hidden hypertension cases and improving public health awareness. Continuous blood pressure monitoring and community-based health education programs are essential to preventing the rise in hypertension cases and related complications.
Co-Authors A. Garin, Fansza Abdul Rohman Abe, Tuska Absi, Mahefal Ade Irma Suryani Ade Novi Nurul Ihsani Agus Fitrianto, Agus Agustin, Nadilla R. Ahmad Syazili Ahmad, Gatot Nizar Aimie Sulaiman Aini, Sitti Nurul Ajijah, Ratna Akhiroh, Mazroatul Akhrizal, Nazwa Akhsanitaqwim, Yochidamai Albidayah, Rangga Rayhan Alfita, Alya Kanaya Alvionita, Devi Amadea, Talitha Daffa Amalliah, Mifta Ana Feronika Andriyaningsih, Ayu Anita Lie Anthony Wijaya Apdas Apdas, Apdas Apriyadi, Rion Aras, Rezty Amalia Arianto, Aris Arief Rahman Hakim Armeinanto, Herlina Arne Huzaimah, Arne Arrohman, Donny Auliya Asfah , Indrawati Asriani, Ernia T. Astuti, Rufti Puji Aulia Rahmah Aulia Silva, Lisma Aulia, Sipa Azmi, Haryuni Azzahra, Chindy Zaliva Azzahra, Nabila Baehaqi Balqisz Maritza, Siti Basannang , Siti Mariani Bayu Sinta, Tunjung Bintal Amin Birohmatin, Salimna Birowo, Anandito Boedi Setiawan Cahyadi, Willy Cahyaningtyas, Kania Chusnul Chotimah Cicilya, Jesicha Damaita, Iz Damayanti, Era Rizqi Daniel, Sai B. Dasrieny Pratiwi, Dasrieny Dedi Damhudi Defni, - Deni Pratama Desvita S, Silvia Indah Desy Natalia Dewianawati, Dwi Dia D, Dito Septian Didy Sopandie Dina, Riska Zensi Djoko Widodo Dody Firmansyah Donny Khoirul Azis, Donny Khoirul Dorris Yadewani Dwi Agus Setiawan Dwi Sudarno Putra Dwiny Meidelfi Dzakwan, M Sabiq Efriyeldi, Efriyeldi Eka Helmalia, Dea Ekawati Ekawati Elisabeth Pratidhina Elmiah, Elmiah Elyasarikh , Annisa Alvi Eni Karsiningsih Eries Dyah Mustikarini Erna Rochmawati, Erna Evinia Norenza Fadia, Hana’ Fadli Ilyas Fahira, Zasmika FAJAR SETIAWAN Fakha Sari, Nisya Putri Farisya Nurhaeni Fathoni Cahyono, Aryo Bima Fatimah Azzahra Fatmala, Siti Fatmawati, Riska Febriana, Mardhatillah Febriyani, Dini Febriyanti, Niken Feby Wulandari, Feby Fenika Wulani Fenti Suharti, Dede Ferryana, Ety Firman, Feri Fitriya, Hidayatul Friska Octavia Rosa, Friska Octavia Gigih Ibnu Prayoga Gunawan, Didik Hafifah, Hayunur Hafiidhaturrahmah, Hafiidhaturrahmah Haironi, Rita Handayani, Sri Hanung Adi Nugroho Hardi Prasetiawan, Hardi Hartini, Endah Tri Haryadi - Hasanah, Koriatul Hastuti, Nunik Maya Helmi Yazid HENDRIETA FERIEKA, HENDRIETA Hendriyana, Faza Zahra Hepa Lestari Hermansyah, Agus Kichi Herwinarso Herwinarso . Hidayatullah, Putra Hikmah, Azizatul Hikmawati, Lusi Hilaliyah, Tatu Hudaya, Yanuary Nurul Huriati, Putri Ibtisamah, Adrin Bilqis Igi Ardiyanto Ilahi, Raihan Ridho Ilmi, Aisyah Nur Imam Junaris Iman Permana, Iman Imania, Syella Indra Jaya Irawan, Rini Larasati Irfan Achmad Musadat Irsalinda, Nursyiva Irsyad, Muhamad Irfani Aulia Iskandar I Islami, Fitrah Sari Islami, Moch Zihad Islami, Sesa Diah Isnain, Ilham Iwan Tri Riyadi Yanto, Iwan Tri Riyadi Iz Damaita Izzati , Nurul Jane Koswojo Jihad Lukis Panjawa Juliani Pudjowati Julianti, Susi Kaila, Azizah apriliani putri Karona Cahya Susena, Karona Cahya Kartika Kartika Kasih, Cika Sentosa Kencana, Yuditia Arta Kesuma, Renaldy Rafif Khairunnisa, Difa Ifa Khalisah, Ariella Khanif, Akhmad Kholidah, Umi Kholifah, Reza Krisma Widi Wardani Kristiawan, Yeremia Kumalaratri, Denok Dwi Kurniasari, Diah Dwi Kusumawati, Dina Ari Lanny Hartanti Lara, Mila Kusuma Lestari, Wiwin Puji Lia Uzliawati Luthpiyatunnisa, Luthpiyatunnisa M. Imamuddin Maera Zasari Maharani , Nazwa Safira Malyani, Risti Maqfira, Rizka Marliana, Rina Maruru, Sonya Hermina Kusumaning Maryam, Siti Zanuba N. Maulida, Salma Nur Mawardi Meidinata, Istiqamah Meutia, Meutia Miftahul Jannah Muhajir, As’aril Muhamad Irfani Aulia Irsyad Muhammad Alfillail Rasyiq Muhammad Syukur Muhammad Yasser Muharomah, Nur Fajrin Murwati Murwati Muthia, Alifasha Mutia, I.S Mutohar, Prim Masrohan Muyassaroh Muyassaroh N, Musri Iskandar Nabila , Salma Septia Nabila Fharellia Anjani Nadia Nadia Nendyah Roestijawati Ni'am, Ahmad Ulin Ningrum, Dwi Hanum Setiya Niswarni, Annisa Nor Kholidin Norenza, Evinia Novarianti, Shinta Novi Darmayanti Noviani, Elisabeth Prathidina Founda Novyandra Ilham Bahtera Nugraha, Andika Dwi Nunik Maya Nur Wahyu, Sintia Nurdina, Sastya Nurhaliza, Siti Oktaviani Nurmalasari, Virna Omega Raya Simarangkir, Omega Raya Pamungkas, Abdul Aziz Pane , Daniella Firstalina Panicara, Salsadila Parinduri, Sari Pasaribu, Andy Syahputra Pastike , Kanida Dwi Perdana, Roihan B. Pernantah, Piki Setri Pragandari Rosaliana, Septi Praja, Ratih Novita Pramadanta, Aqshal Prasetya, Slamet Puji Prasetyo, Safira H. Prastiya, Ragil Angga Pratama, Deni Pratiwi, Nanda Sukowati Purnama, Iput Purwadhi Purwadhi Purwati Purwati Putra, Dimas Widya B. Putra, Syafihadi Baiki Putri Andriani Putri, Alviani Rahmanda Putri, Amelia Putri, Nurhaliza Amalia Putri, Ragil Dian Purnama Qodri Santosa, Qodri Rabbani, Afghan Rachmawaty, Mia Raharjo, Sri Budi Rahayuningsih, Nimas A. Rahma, Siti Nur Rahma Nur Rahmadhani, Tania Rahmah, Fatya Rahmatika, Nurhuda Ramadhani, Ashriyah Ramadhani, Reza Rasyidah, - Rasyiq, Muhammad Alfillail Ratna Damayanti Ratna Santi, Ratna Reiska Primanisa Ridho, M. Syahrul Riswanti, Artika Yuwana riswanto riswanto Riwan Kusmiadi, Riwan Rohmadi Rohmadi Rosalina, Lina Rossa, Prisilla Rostiar Sitorus Rufti Puji Astuti Rusmayanti, Santi Rusydi Umar Safira, Gina Safitri, Lily Safitri, Wahyuni Saindri, Fina Salsabila, Nabila Salsabilah, Variski Nurazizah Samrotul Fikriyah Samuji, Samuji Santi R Saputra, Isramdhani Sari, Anggun Indah Sari, Desti Rupita Sari, Noor Lita Sari, Novia Eka Puspita Satria, Alif Sehati, Dewi Ulung Mangku Sekarwati, Khairina Setiawati, Erika Sabilla Atta Setiyowati, Ririn Setyaningtyas, Soffi Setyonugroho, Winny Silva, Lisma Aulia Sinta, Tunjung Bayu Sintho Wahyuning Ardie Sirait, Rowendy Tua Siska, Elmira Siswanto, Anwar Siswati, Endang Siti Khotimah Siti Nurlaela Sofiah, Lailia Farhatus Solihat, Sarah Annisa Sopiana, Maya Sri Lestari SRI RAHAYU Sri Tutur Martaningsih Subagus Wahyuono Subroto, Rahmat Sugiarto, Toto Sugini Suharti, Dede Fenti Suharyanto Suharyanto Suharyanto Suhendra Sujono Sujono, Sujono Sukma, Fanni Sumarwan, Edi Supriatna, Mamat Surfa Yondri Surtikanthi, Nanda Dewi Sutisna, Ujang sutiyono sutiyono Suyipto Eko Pratomo Syahidah, Hannifah Syahputra Pasaribu, Andy Taher, Muhammad Dian Saputra Tamara, Meri Taqi, Muhamad Taru, Paulus TATI NURHAYATI Tito Irwanto, Tito Tri Hartini, Endah Trikoesoemaningtyas Tumangger, Mia Hafizah Ulta Rastryana Untung, Budijanto Uswatun Hasanah Utami, Sentagi Sesotya Utomo, Gilang Ari Widodo W. Risqilla, Geffanio Ardasya Wahyu Winata, Sugimin Wahyu, Sintia Nur Wahyuni, Isa Tri Waldi Romadhon Wati, Yenni Welly Mahardhika Wibawati, Prima Ayu Witono, Muhammad Karim Yani Restiani Widjaja, Yani Restiani Yasmin, Niken Dwiyulivia Yatim, Ab Aziz Mihd Yohanes Yohanes Yuberti Yudhi Wibowo, Yudhi Yuliana Yuliana yuliawati, eni Zahra, Aryfah Zahra, Zakia Zaim, Mochamad Alwanun Zain, Nurdiana Zainal Abdi Zasmika Fahira Zebua, Iman Citra Ziyah, Salsabila Zulfani, Nur Agny