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All Journal Journal of Business and Management Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Akuisisi : Jurnal Akuntansi Momentum: Physics Education Journal Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Biologi Tropis EKSAKTA : Jurnal Penelitian dan Pembelajaran MIPA JMM (Jurnal Masyarakat Mandiri) Culturalistics: Journal of Cultural, Literary, and Linguistic Studies SEIKO : Journal of Management & Business JURNAL PENDIDIKAN TAMBUSAI Jurnal Ilmiah Pendidikan Profesi Guru Jurnal Ilmiah LISKI (Lingkar Studi Komunikasi) Jurnal Review Pendidikan dan Pengajaran (JRPP) Bilancia : Jurnal Ilmiah Akuntansi Health Information : Jurnal Penelitian Almufida: Jurnal Ilmu-Ilmu Keislaman Culture & Society: Journal Of Anthropological Research Al-Muqayyad Science Midwifery Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Jurnal Mandala Pengabdian Masyarakat Annual Conference on Islamic Early Childhood Education Jurnal Ekonomi Trend : Pemasaran, Produksi, Keuangan, SDM, Akuntansi dan Sistem Informasi Manajemen IGKOJEI: Jurnal Pengabdian Masyarakat Jurnal Kewarganegaraan Jurnal Nasional Holistic Science Jurnal Pengabdian Kepada Masyarakat Patikala Jurnal Administrasi Publik dan Kebijakan (JAPK) ALEXANDRIA: Journal of Economics, Business, and Entrepreneurship Tropical Animal Science Jurnal Ilmu Pendidikan Dasar Indonesia Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Kajian Ilmu Pendidikan (JKIP) Pakem : Jurnal Pengabdian Kepada Masyarakat Educate: Jurnal Ilmu Pendidikan dan Pengajaran Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Al-MIKRAJ: Jurnal studi Islam dan Humaniora Kolaborasi Jurnal Pengabdian Masyarakat TRILOGI: Jurnal Ilmu Teknologi, Kesehatan, dan Humaniora IJIGAEd: Indonesian Journal of Islamic Golden Age Education Taroa : Jurnal Pengabdian Masyarakat Formosa Journal of Applied Sciences (FJAS) Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat Jurnal ADAM : Jurnal Pengabdian Masyarakat Journal of Educational Sciences Kajian Linguistik dan Sastra Journal of Law, Poliitic and Humanities Jurnal Pengabdian Masyarakat Bhinneka Journal of Innovation and Research in Primary Education Al-Mu'tabar Journal Liaison Academia and Society Tadwin: Jurnal Ilmu Perpustakaan dan Informasi Innovative: Journal Of Social Science Research Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Filogeni: Jurnal Mahasiswa Biologi Indonesian Journal of Advanced Research (IJAR) Jurnal Multidisiplin Sahombu Jurnal Pengabdian Masyarakat Bangsa Jurnal Akuntansi, Keuangan dan Perpajakan Jurnal Pendidikan, Kebudayaan dan Keislaman ROUTERS: Jurnal Sistem dan Teknologi Informasi JOURNAL OF Qualitative Health Research & Case Studies Reports Jurnal Ilmiah Ekonomi dan Manajemen Al-Zayn: Jurnal Ilmu Sosial & Hukum Majapahit Journal of Islamic Finance dan Management Tolis Mengabdi : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Sosial GEMBIRA (Pengabdian Kepada Masyarakat) Journal of Humanities and Social Studies International Journal of Economic Research and Financial Accounting Sipakaraya : Jurnal Pengabdian Masyarakat Majapahit Journal of Islamic Finance dan Management Journal of Advanced Computer Knowledge and Algorithms Jurnal Imiah Pengabdian Pada Masyarakat (JIPM) Seroja Husada: Jurnal Kesehatan Masyarakat Journal of Multidisciplinary Inquiry in Science, Technology and Educational Research DIPANEGARA KOMPUTER TEKNOLOGI INFORMATIKA (DIPAKOMTI) Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia(JEAMI) PESHUM Jurnal Pendidikan MIPA Journal of Humanities, Social Sciences, and Education Kajian Ilmiah Mahasiswa Administrasi Publik (KIMAP) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Al-Umm: Jurnal Pengabdian dan Pengembangan Masyarakat AKSIOMA Variable Research Journal Qaimuddin: Journal of Constitutional Law Review
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Model Kolaborasi Berbasis Service Learning dalam Meningkatkan Literasi Anak: Studi Kasus Program Membaca Nyaring di Sekolah Dasar Faujiah, Ani; Nahuri, Nahuri; Rahmawati, Julia; Mutiara, Mutiara
Al-Umm: Jurnal Pengabdian dan Pengembangan Masyarakat Vol. 3 No. 1 (2025): Al-Umm: Jurnal Pengabdian dan Pengembangan Masyarakat
Publisher : Sekolah Tinggi Agama Islam (STAI) Al- Kifayah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53398/alumm.v3i1.598

Abstract

Low reading literacy among primary school students, exacerbated by the dominance of digital entertainment, highlights the need for collaborative and sustainable literacy intervention models. This article aims to examine the effectiveness of a service-learning–based collaborative model in improving children’s literacy through a read-aloud program in primary education. Employing a qualitative case study design, the research was conducted at an Indonesian primary school through structured stages of literacy socialization, guided read-aloud activities, and a read-aloud competition involving teachers, parents, and community stakeholders. The findings indicate improvements in students’ reading motivation, read-aloud skills particularly intonation, articulation, and text comprehension and self-confidence, alongside strengthened stakeholder participation in the school literacy ecosystem. This study contributes by proposing a replicable service-learning–based collaborative literacy model that bridges school–community engagement and provides a practical framework for enhancing primary literacy development in similar educational contexts
PENGARUH PENAMBAHAN UBI UNGU (Ipomoea batatas l) TERHADAP KUALITAS SENSORIK, pH, DAN SINERESIS PADA PUDING SUSU KAMBING ETAWA: EFFECT OF ADDING PURPLE POTATO (Ipomoea batatas l) ON SENSORY QUALITY, pH, AND SYNERESIS IN ETAWA GOAT'S MILK PUDDING Mutiara, Mutiara; Abdurrahman, Zakaria Husein; Prasetyo, Aris Budi
Tropical Animal Science Vol. 7 No. 2 (2025): TROPICAL ANIMAL SCIENCE
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/tas.v7i2.1854

Abstract

This study aims to determine the effect of adding purple sweet potato concentration on the sensory quality of organoleptic tests and hedonic tests including (color, texture, taste, aroma, and aftertaste), pH value, and syneresis of Etawa goat milk pudding. The ingredients used are Etawa goat milk, purple sweet potato, white agar-agar powder, and sugar. In the first experiment (T0) without the addition of purple sweet potato, T1 the addition of 10% purple sweet potato, T3 the addition of 20% purple sweet potato and T3 the addition of 30% purple sweet potato. This study design used a Completely Randomized Design with treatments consisting of 4 treatments and 5 repetitions. Each repetition used the same ingredients and different ingredient compositions. Data obtained from the Organoleptic, Hedonic pH and Syneresis tests were analyzed using one-way ANOVA to find significant differences (P <0.01) that appeared between the average groups. The results of the study showed that the addition of purple sweet potato concentration had a very significant effect (P<0.01) on sensory quality (color, texture, taste, aroma, aftertaste) and pH value and did not have a very significant effect (P>0.01) on the syneresis of Etawa goat milk pudding. The addition of purple sweet potato affected the Sensory Quality of Etawa goat milk pudding. The addition of purple sweet potato had a very significant effect on organoleptic, Hedonic and pH tests, namely the addition of 30% purple sweet potato could improve the sensory quality of Etawa goat milk pudding to make it tastier and more preferred..
EMPOWERING THE BUNGA TERATAI MSMES THROUGH THE IMPLEMENTATION OF A DIGITAL BUSINESS MANAGEMENT SYSTEM TO ENHANCE THEIR POTENTIAL AND CAPABILITIES Nurlina, Nurlina; Jaya, Asri; Rayyani, Wa Ode; Husna, Evi Nurul; Yusran, Sri Wahyuni Pratiwi; Mutiara, Mutiara; Ihsanul, Muhammad; Anggraini, Dian
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 1 (2024): Februari
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i1.20350

Abstract

Abstrak: Adopsi teknologi digital semakin penting bagi pertumbuhan dan keberlanjutan UMKM. Namun, banyak UMKM menghadapi tantangan dalam memanfaatkan alat dan sistem digital secara efektif untuk manajemen bisnis mereka. Kegiatan ini bertujuan meningkatkan kemampuan pelaku UMKM dalam mengimplementasikan sistem manajemen bisnis berbasis digital. Kegiatan ini berfokus pada penguatan soft skill dan hard skill mitra UMKM. Mitra adalah kelompok Usaha Mikro ”Bunga Teratai” yang telah menjalankan bisnisnya lebih dari sepuluh tahun. Ada dua permasalahan mitra yang ditangani, yaitu penguatan dan peningkatan kemampuan SDM pelaku Usaha Mikro dalam memanfaatkan teknologi digital. Pemanfaatan teknologi digital fokus pada penyusunan laporan keuangan dan strategi pemasaran berbasis digital. Pendekatan yang digunakan adalah pelatihan partisipatif dan pendampingan. Metode pelaksanaan dengan Adaptive Collaboration Management (ACM). Evaluasi keberhasilan kegiatan dilakukan melalui tiga tahapan, yakni evaluasi awal, evaluasi formatif dan evaluasi akhir. Indikator keberhasilan diukur dengan meningkatnya kemampuan SDM, implementasi sistem manajemen bisnis berbasis digital dan keberlanjutannya. Hasil kegiatan ini adalah meningkatnya kemampuan mitra dalam mengimplementasikan sistem manajemen bisnis berbasis digital.Abstract: The adoption of digital technology is increasingly important for the growth and sustainability of micro, small, and medium enterprises (MSMEs). However, many MSMEs face challenges in effectively utilizing digital tools and systems for their business management. This activity aims to enhance the capabilities of MSME actors in implementing digital-based business management systems. The focus of this activity is to strengthen the soft and hard skills of the MSME partners. The partner in this case is a group of micro enterprises called "Bunga Teratai" that has been operating for more than ten years. There are two issues addressed with the partners, namely the strengthening and improvement of human resources' abilities in utilizing digital technology. The utilization of digital technology focuses on the preparation of financial reports and digital marketing strategies. The approach used is participatory training and mentoring. The implementation method is through Adaptive Collaboration Management (ACM). The success of the activity is evaluated through three stages, namely the initial evaluation, formative evaluation, and final evaluation. The success indicators are measured by the improvement of human resources' abilities, the implementation of digital-based business management systems, and its sustainability. The result of this activity is the increased capabilities of the partners in implementing digital-based business management systems. 
Workshop Penguatan Karakter Anti Bullying dan Wirausaha Siswa Melalui Program Student Preneurship di UPT SDN 73 Bontorita 1 Sirajuddin, Sirajuddin; Gita, Gita; Wahyuningsih, Sri; Rifki Fauzan, Andi; Dzakiyah Nuradillah, Nahda; Fijriani, Nur; Mulya Ramadani, Suci; Mutiara, Mutiara; Nurafni, Nurafni
Jurnal Pengabdian Kepada Masyarakat Patikala Vol. 5 No. 3 (2026): Jurnal PkM PATIKALA
Publisher : Pusat Pengembangan Pendidikan dan Bakat Indonesia/Education and Talent Development Center of Indonesia (ETDC Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/patikala.v5i3.4043

Abstract

The workshop titled "Strengthening Anti-Bullying Character and Student Entrepreneurship through the Student Preneurship Program" was conducted as an effort to instill positive character values while fostering an entrepreneurial spirit among elementary school students. This activity was motivated by the increasing prevalence of bullying in elementary schools both verbal, social, and physical and students’ lack of awareness regarding empathy and social responsibility. The workshop was held on Thursday, September 25, 2025, at UPT SDN 73 Bontorita I, Galesong District, Takalar Regency, involving academic speakers, teachers, parents, and KKN-DIK 2025 students. The implementation method consisted of three main stages: planning, implementation, and evaluation. During the implementation stage, students were divided into four groups to create simple products containing anti-bullying campaign messages. The results indicated that students developed a deeper understanding of bullying and its effects while expressing positive messages through creative entrepreneurship. Furthermore, the involvement of teachers and parents strengthened the internalization of character values and enhanced peer communication. Therefore, this program serves as an effective educational innovation for promoting anti-bullying behavior and nurturing entrepreneurial skills among elementary school students.
Aksi Nyata KKNT UNCP dalam Pemberdayaan dan Edukasi Lingkungan Di Kelurahan Pattedong Kecamatan Ponrang Selatan Maulana, Muh. Irbadh Alfey; Putra, Aldrian Tri; Fernanda , Meikel Ayub; Fahruddin , Amaliah; Safitri, Elsa; Mutiara, Mutiara; Suciani, Suciani; Zaskia, Zaskia; Jusmi, Fitri; Sacita, Andi Safitri
Jurnal Gembira: Pengabdian Kepada Masyarakat Vol 4 No 01 (2026): FEBRUARI 2026
Publisher : Media Inovasi Pendidikan dan Publikasi

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

Abstract

Pengabdian masyarakat ini bertujuan untuk memperkuat pemberdayaan komunitas dan edukasi lingkungan melalui program KKNT Universitas Cokroaminoto Palopo (UNCP) di Kelurahan Pattedong, Kecamatan Ponrang Selatan, Kabupaten Luwu. Permasalahan utama yang dihadapi masyarakat meliputi pengelolaan sampah organik, rendahnya kesadaran lingkungan, keterbatasan infrastruktur wilayah, kebersihan rumah ibadah, serta isu perundungan (bullying) di sekolah dasar. Metode yang digunakan adalah pendekatan partisipatif berbasis komunitas melalui tahapan observasi, wawancara, perencanaan bersama, pelaksanaan program, dan evaluasi. Program yang dilaksanakan meliputi pelatihan pembuatan sabun ekoenzim, pengadaan komposter, pemasangan plang batas lingkungan, kampanye anti-bullying di SDN 271 Saparu, dan pembersihan rumah ibadah (masjid). Hasil pengabdian menunjukkan perubahan perilaku masyarakat, meningkatnya kesadaran ekologis, penguatan modal sosial, serta tumbuhnya kesadaran kolektif menuju transformasi sosial yang berkelanjutan.
Profil Koneksi Matematis Siswa SMP Negeri 4 Sigi Kelas IX Pada Materi Bangun Ruang Ditinjau dari Kemampuan Matematika Mutiara, Mutiara; Rizal, Muh; Fajriani, Fajriani; Nurhayadi, Nurhayadi
Aksioma Vol. 15 No. 1 (2026): AKSIOMA
Publisher : Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22487/aksioma.v15i1.4466

Abstract

This qualitative descriptive research aims to describe the mathematical connections of 9th-grade students at SMP Negeri 4 Sigi regarding spatial shapes based on their mathematical ability levels. Data were collected through written tests and interviews to explore students' understanding in depth. The results indicate that students with high mathematical ability are capable of connecting surface area with the area of a rectangle, converting diameter to radius in volume calculations, and systematically linking the concepts of area and volume. They can effectively apply mathematics to other disciplines and real-life contexts. Students with moderate ability demonstrate similar skills in connecting surface area, volume, and daily applications, yet they tend to be less specific in identifying interdisciplinary connections, such as with economics. Meanwhile, students with low ability are able to determine surface area and provide real-life examples, but they encounter difficulties in relating surface area to the concept of a rectangle's area and are unable to identify interdisciplinary relationships in written tests. Overall, there are significant differences in the depth of mathematical connections and systematic procedural abilities among the three groups of students in solving spatial shape problems.
ANALISIS KINERJA KEUANGAN PADA PT BLUE BIRD TBK PERIODE 2015-2024 Mutiara, Mutiara; Puji Muniarty
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 4 (2026): April
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i4.9738

Abstract

This study aims to analyze the financial performance of PT Bluebird Tbk during the 2015-2024 period using a descriptive research method. The data used in this research are secondary data obtained from the company's financial statements published annually. The analysis focuses on financial ratios, including liquidity ratios, profitability ratios, and solvency ratios, to evaluate the company's financial condition.The results show that PT Bluebird Tbk experienced fluctuations in financial performance throughout the observed period, especially during the COVID-19 pandemic, which significantly impacted revenue and profitability. However, the company demonstrated resilience by gradually improving its financial condition in the post-pandemic period. Liquidity ratios indicate that the company remains capable of meeting its short-term obligations, while profitability ratios show recovery trends in recent years. Solvency ratios suggest that the company maintains a manageable level of debt. This study provides insights into the financial stability and performance trends of PT Bluebird Tbk and can be used as a reference for investors and stakeholders in decision-making.
IMPLEMENTASI KEADILAN (AL-ADL DAN AL-QISTH) DALAM PUTUSAN PENGADILAN PERSPEKTIF HISTORI-YURIDIS Mutiara, Mutiara; Talli, Halim; Asni, Asni
QAIMUDDIN: Journal of Constitutional Law Review Vol. 6 No. 1 (2026): Qaimuddin: Journal of Constitutional Law Review
Publisher : Institut Agama Islam (IAIN) Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/qjclr.v6i1.13761

Abstract

The concept of justice in Islamic teachings is fundamentally rooted in the principles of al-’adl and al-qisṭh, which emphasize fairness, balance, and moral responsibility in legal decision-making. However, in the Indonesian judicial system, law enforcement often tends to rely on a legal-formalist approach that prioritizes procedural legality over substantive justice, creating a gap between normative Islamic justice values and their practical application in judicial decisions. This study aims to analyze the implementation of the principles of al-’adl and al-qisṭh in Indonesian judicial decisions and to evaluate their relevance within the framework of the modern national legal system. This research employs a normative legal research method using historical and juridical-analytical approaches. The analysis is based on a review of Islamic legal literature and national legal frameworks, as well as an examination of the Supreme Court of the Republic of Indonesia Decision Number 46 P/HUM/2018. The results show that Islamic justice values have been substantively internalized in judicial reasoning through the application of proportional justice, the balance of rights and obligations, and an orientation toward public interest (maṣlaḥah), although these principles are not always explicitly articulated using Islamic legal terminology. This study focuses on normative analysis and is limited to a specific judicial decision. This research highlights the potential of al-’adl and al-qisṭh as ethical and philosophical foundations that can strengthen the integration of Islamic justice values within Indonesia’s national legal system while bridging the tension between legal certainty and substantive justice.
Faktor risiko dan pencegahan dermatitis kontak akibat kerja: Literature review Mutiara, Mutiara; Nurelly, Nurelly; Nurdin, Abbas Zavey; Adharia, Adharia; Setiawati, Solecha
JOURNAL OF Qualitative Health Research & Case Studies Reports Vol 6 No 4 (2026): April Edition 2026
Publisher : Published by: Indonesian Public Health-Observer Information Forum (IPHORR) Kerjasama dengan Persatuan Perawat Nasional Indonesia (PPNI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56922/quilt.v6i4.2816

Abstract

Background: Occupational contact dermatitis (OCD) is a significant occupational health problem, particularly among industrial workers who are routinely exposed to chemicals and irritants. Risk factors are multifactorial, including occupational factors (duration and frequency of chemical exposure, wet work), individual factors (age, gender, history of atopy, personal hygiene), and work environment factors (temperature, humidity, availability of sanitation facilities, and use of PPE). Effective prevention includes exposure control, appropriate use of PPE, worker education and training, and improving the work environment to maintain skin integrity and reduce the incidence of OCD. Purpose: To identify risk factors and prevention of occupational contact dermatitis. Method: This study used a systematic literature review method, searching PubMed, ScienceDirect, Scopus, Google Scholar, and ProQuest for articles published between 2020 and 2025. Selection was carried out through screening titles, abstracts, and full-text review according to inclusion and exclusion criteria. This resulted in 20 relevant articles for descriptive and systematic analysis. Results: Proper use of PPE, good personal hygiene, and controlling exposure to irritants were the most consistent factors in preventing DKAK. Conclusion: Prevention of occupational contact dermatitis requires an integrated and sustainable approach involving exposure control, education, use of PPE, and improvements to the work environment.   Keywords: Contact Dermatitis; Occupational Contact Dermatitis; Prevention; Risk Factors; Systematic Literature Review.   Pendahuluan: Dermatitis kontak akibat kerja (DKAK) merupakan masalah kesehatan kerja yang signifikan, terutama pada pekerja industri yang rutin terpapar bahan kimia dan iritan. Faktor risiko bersifat multifaktorial, meliputi faktor pekerjaan (lama dan frekuensi kontak bahan kimia, wet work), faktor individu (usia, jenis kelamin, riwayat atopi, personal hygiene), serta faktor lingkungan kerja (suhu, kelembapan, ketersediaan sarana sanitasi, dan penggunaan APD). Pencegahan efektif meliputi pengendalian paparan, penggunaan APD yang tepat, edukasi dan pelatihan pekerja, serta perbaikan lingkungan kerja untuk menjaga integritas kulit dan menurunkan insiden DKAK. Tujuan: Untuk mengetahauhi faktor resiko dan pencegahan dermatitis kontak akibat kerja. Metode: Penelitian ini menggunakan metode systematic literature review dengan penelusuran literatur melalui PubMed, ScienceDirect, Scopus, Google Scholar, dan ProQuest terhadap artikel yang diterbitkan pada periode 2020–2025. Seleksi dilakukan melalui screening judul, abstrak, dan telaah teks lengkap sesuai kriteria inklusi dan eksklusi, sehingga diperoleh 20 artikel relevan yang dianalisis secara deskriptif dan sistematis. Hasil: Penggunaan APD yang tepat, personal hygiene yang baik, serta pengendalian paparan bahan iritan merupakan faktor yang paling konsisten berperan dalam pencegahan DKAK. Simpulan: Pencegahan dermatitis kontak akibat kerja memerlukan pendekatan terpadu dan berkelanjutan yang melibatkan pengendalian paparan, edukasi, penggunaan APD, dan perbaikan lingkungan kerja.   Kata Kunci: Dermatitis Kontak; Faktor Risiko; Occupational Contact Dermatitis; Pencegahan; Systematic Literature Review.
Analisis Variansi sebagai Pengendali Biaya dengan Menggunakan Metode Biaya Standar Oktaviyah, Nurafni; Ilmah, Putri Ainun; Mutiara, Mutiara; Anisa, Anisa
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.4690

Abstract

Penelitian ini dilakukan untuk mengetahui hasil analisis variansi dari biaya produksi. Usaha rumah makan Sido Mampir bergerak pada bidang usaha kuliner. Analisis variansi yang tepat akan membantu perusahaan dalam menetapkan harga jualnya. Penentuan harga jual yang tepat tentu saja akan berdampak pada pencapaian laba yang diinginkan oleh perusahan. Biaya produksi yang dianalisis yaitu biaya bahan baku dan biaya tenaga kerja dengan menggunakan metode biaya standar. Penetapan biaya standar berdasarkan data periode sebelumnya dan kondisi lingkungan. Analisis variansi dilakukan agar perhitungan sesuai standar akuntansi sehingga mampu menjadi pertimbangan bagi pemilik untuk menggunakan metode biaya standar dengan membandingkan antara biaya standar yang ditetapkan dengan biaya aktual atau biaya sesungguhnya. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Sumber data adalah data primer dan data sekunder dengan mengunjungi secara langsung ke tempat usaha. Teknik penelitian adalah wawancara dan dokumentasi. Hasil penelitian adalah analisis variansi untuk biaya bahan baku dan biaya tenaga kerja pada usaha warung makan Sido Mampir adalah menguntungkan (favorable) artinya bahwa biaya ini efektif dan efisien digunakan dalam pengendalian biaya. Kata Kunci: biaya produksi, biaya standar, analisis varian
Co-Authors A Badjamal, Faigah Abd Rahman Abdul Halim Talli Abdurrahman, Zakaria Husein Abdurrokhim ⠀ Ade P.R. Simaremare Ade Putra Adharia, Adharia Ahmad Farhan, Ahmad Ahmad Saefulloh Akbar, Muhammad Miftahul Akhir, Anggi Zumaidil Al Fitasari , Anggi Al Fitasari, Anggi Alfiana, Yulia Amelia Amelia Amir, Muh. Amin Amir, Muhammad Fakhri Andi Luhur Prianto Andi Mappaware, Nasrudin Andi Safitri Sacita Andri Zulpan Andrian Maulana Andryani, Kristina Angeline, Wiedya Kristianti Anggina, Bayu Anggita Yusuf, Dwi Anisa Anisa Anjani, Hesty Ansar, Wilda Aprilia, Mutiara Aqsha, Sahrul Muhammad Arfah, Arni Isnaini Arif Firmansyah Arif Rakhman ARIS ARIS, ARIS Aryani, Rizka Novita Asbi, Asbi Ashar, Fitri Amalia Ashari, Novita Ashibly Aslam Mei Nur Widigdo Asni Asni Asri Jaya Asriani Asriani, Asriani Aswar Rustam Aulia Fitri, Nadha Aulia, Anisa Auliana, Murni Awalia, Eka Putri Azhari , Azlan Azhari NR, Mukhrir Baco, Juliani Batubara, Seri Irawati Br. Hutagalung, Affifah Syahlina Br. Tamba, Elizabeth Rusida Yosephine Budhi Santoso Budi Permadi Iskandar Busman Busman, Busman Camelia, Camelia Chilwanto, Erik Christine Verawaty Sibuea Christine, Meilissa Citra Savitri Dadan Setiawan Dahlan, Sisilia Sarah E. Dalimunthe, Sahra Khoirunnisa Dandi, Dandi Daturrahmi, Sayyi Daud, Muhammad Fadhel A Deslanisa, Muthia Dewantoro, Bagus Dhiyaul’Aliy, Sophie Qothrunnada Dian Anggraini Dimetrio Ginting dion, nofrion Dongoran, Julpahmi Dzakiyah Nuradillah, Nahda EFFY ZALFIANA RUSFIAN Elisa Elisa Ellida Novita Lydia Erda Fitriani Erni Yuliastuti Erwin Nurdiansyah Eva, Eva Fachrunnisa, Nurul Fadillah, Ulfah Fahimah , Etsa Fahruddin , Amaliah Fairus, Fairus Fajriani Fajriani Faridah Lubis, Nenni Fatimah Azzahra Fatmayanti, Fera Faujiah, Ani Febliau Wanto Febrian Abdan Sakuroh Fernanda , Meikel Ayub Fijriani, Nur Fikri Fikri Firstikara, Ghania Callysta Fitri Yeni, Fitri Fitriani Fitriani Fitriani, Nini Fitriyanto Fitriyanto Fuadi, Wahyu Ginting, Kharnis Marsha Madora Gita Pratama Gita, Gita Gustimal Witri Hakim, Ulfayani Halid, Nur Hatidjah Awaliyah Hamzah, Mahizer Haqi, Ahmad Bay Harahap, Wahfiuddin Rahmad Hardjowikarto, Dharliana Ayu Hariman, Hariman Haris Haris, Haris Hasriliandi Halim Hayatudin Hayatudin Hendriani, Putri Faidah Hendy Hendy Herliana, Fitria Herlina Herlina Herlinda Herlinda, Herlinda Hery Widijanto Himaniarwati, Himaniarwati Husna, Evi Nurul Ibrahim Ibrahim Idah Faridah Laily Ihsanul, Muhammad Ilmah, Putri Ainun Indriani, Feni Irfan Syauqi Beik Irma Satriani Irwan , Nabilah Irwan Irwan Ismail Badollahi Ismail Badollahi Isnaini Fadila Putri Iwan Kusuma Negara Juita Sukraini Julia Rahmawati, Julia Julina, Pina Jusmi, Fitri Juwita Siregar, Emmi Kadir Jailani, Abdul Kafrianti, Fredella Azaria Kardila, Kardila Karlina, Nunung Kartika, Nisa Kolondang, Michelle Ernestine Kuara , Glenessa Kurniawan, Rifki Labandingi Latoki Lakisha Fayza Leony Fansiska Agustina Lesmana, Gusman Lhaksmi, Maha Limbu, Lidya Lubis, Nenni Faridah Lusiana Lusiana M. Faisal Husna Maharani, Apriyana Mahrofa Zagia Natasya Mahzum, Elmi Mansur, Musdalifa Mardhiah, Desy Mariana, Silvia Mariani Mariani Marlius, Doni Martina, Feny Maryana Maryana Maula, Kholida Atiyatul Maulana, Muh. Irbadh Alfey Meliza Meliza Meliza Meliza Misbar, Nurul Fadilah Mohammad, Ryan Muhammad Alif Muhammad Fauzan Muliani, Fitra Muliyani Muliyani Mulkan Habibi Mulya Ramadani, Suci Mumtazah, Raihanatul Munzir, Muhammad Murtiadi Murtiadi Musawir Al Ghani Musawira Mustamu, Mercy Anastasia Mutma’innah, Putri Nabilla, Ulya Nahuri, Nahuri Naimi, Nadlah Nainggolan, Ramanda Futri Nastain , M Nastain, M Nasution, Putri Aulia Neni Noviza Niananda, Vani Ningsi, Iin Widya Ningsih, Ratna Novita Maulidya Jalal Nugroho, Dimas Andhi Nur Annisa Putri NUR HASANAH Nuraeni Nuraeni Nuraeni, Tia NurAfni NurAfni Nurafni Oktaviyah Nurdiarti, Rosalia Prismarini Nurdin, Abbas Zavey Nurdiniawati, Nurdiniawati Nurelly, Nurelly Nurhajelin, Nurhajelin Nurhalisah, Nurhalisah Nurhayadi NURINDAH NURINDAH Nurlina Nurlina Nurnabila, Nurnabila Nurul Jamiah Sidiq Nurul Qomariyah Nurulwati, Nurulwati Nurviana, Nurviana Nurzhafirah, Nurzhafirah Offeny, Offeny Otang Kurniaman Paskah, Paskah Popi, Popi Prasetyo, Aris Budi Prasetyo, Loventina Josephine Priyanti, Adinda Sri Puji Muniarty Purba, Thesia Aprianti Purwangnityas, Fiska Yohana Putra, Aldrian Tri Putri Sadilla Putri, Risky Juliansyah Putri, Rita Dwi Rabiyatul Adawiyah Siregar Rachma, Nabila Fathiyah Rading, Astira Raharjo, Makmun Rahmad, Gusmadi Rahmah, Lutia Ramadhan, Aditya Ramadhan, Nur Resky Rangkuti, Rahmadsyah Riantyarn, Tinezia Allia Ridwan, Ridwan Rifani, Rohma Rifki Fauzan, Andi Riskasari Riskasari, Riskasari Riya, Rosa Rizal, Muh Rizal, Syaifuddin Rizki, Dinda Roberto, Roberto Rohimah, Sania Romadon, Mochammad Muchlis Romansyah Sahabuddin Rubiati Hipni Rully Arestha Sabbina, Aulia Rizkie Sachriani, Sachriani Safitri, Elsa Safitri, Erna Retna Safna, Safna Sahril , Sulfiani Sahtiani Jahrir, Andi Salinding, Novita Samosir, Sarah Christina Saparuddin Siregar Saputra, Akbar Wahyudi Adi Sari Dewi, Anna Sari Harahap, Wilda Sari Mariati Sari, Astiara Amalia Sari, Riezky Purnama Satria, Irwan Setiawati, Solecha Silaen, Rachel Teodora Sirajuddin Sirajuddin Siregar, Dedes Asriani Siswahyudianto Sitanggang, Ervina Julien Siti Nurhaliza Siti Nurhidayah Ilyas Sitti Aisyah Sitti Nikmah Marzuki, Sitti Nikmah Sri Wahyuni Sri Wahyuni Asti Sriwahyuni , Sriwahyuni Suarni Syam Saguni, Suarni Syam Suciani Suciani suhrawardi, suhrawardi Sujarwadi, Sujarwadi Supamri, Supamri Supriadi Supriadi Syafi'i, Abdullah Syafruddin Side Syahru Ramadhan Syamsuriyanti, Syamsuriyanti Syarifuddin Wahid Syifa Pramudita Fadilla Sylvano, Laurencia Syofiaty Lubis Syukri, Muftihatul Khaeriyah T. Thyrhaya Zein Tamba, Elizabeth Rusida Yosephine Tambunan, Friska Tanasy, Novalia Tobing, Melati Usman Usman Utami, Hartika Fitri Utari, Putri Wa Ode Rayyani Wahab, Isnaeni Wahyu Saputra Wahyuningsih, Amelya Andini Wardani, Laila Widyawati, Dewi Kania Wirananda, Henny Adriyani Yana, Hiqmah Yusi Yanti, Nurul Castri Yuliana Yuliana Yusran, Sri Wahyuni Pratiwi Zaskia, Zaskia Zul Astri Zulfahmidah, Zulfahmidah Zulfiansyah, Febrian Zulfitriani Murfat Zyaniah, Suryanita