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All Journal Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Jurnal Pengabdian Kepada Masyarakat Indonesia
Luki Sri Anggorowati
universitas boyolali
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Public Health Social Sciences

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PENGARUH BIAYA OVERHEAD PABRIK TERHADAP HARGA POKOK PRODUKSI PADA CV. TIRTA MEKAR JAYA Luki Sri Anggorowati; alean kistiani; unna ria
EKOBIS Vol 7 No 1 (2019)
Publisher : Universitas Boyolali

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Abstract

Cost accounting can help management to obtain the production costs required in data processing in accordance with accounting theory and principles, so it can also be used to determine the cost of the right production. The purpose of this research is to know the effect of fixed and fixed factory overhead cost to the cost of production in CV Tirta Mekar Jaya, and to compare the cost of production using the application of factory overhead cost using full costing method with the determination of cost of goods manufactured by company. This research is a quantitative descriptive research where the calculation with numbers is estimated more objective because to determine the conclusion that will be obtained with this research. The data obtained in the study are primary data and secondary data. Secondary data is obtained from cost data that is processed and presented by the company and the literature.The results of the research indicate among others: 1) there are some components of overhead costs that have not been taken into account by the CV. Tirta Mekar Jaya ie indirect labor cost in Group fixed factory overhead cost, gallon usage cost, depreciation cost of production equipment, maintenance and maintenance cost of building, machine and production equipment at group overhead cost group is not fixed. 2) BOP contribution on gallon product by 22.93%, 6.49% for bottle products and 9.09% glass products. BOP still has a considerable effect on gallon products but less %. BOP remains sufficiently influential on gallon products but has little effect on bottle products and glass products. 3) The contribution of fixed BOP on gallon, bottle and glass products are 34.34%, 90.84% ​​and 84.06% respectively. BOP is not fixed enough to affect gallon products and greatly affect the bottle and glass products.
Wajah Sekolah Aman: “Eksplorasi Persepsi Siswa Kelas X Terhadap Risiko Kekerasan Seksual dan Perundungan” (Studi Kasus SMK Negeri 1 Selo) Triananda Nur Khairin; Tri Mart Tianingsih; Talita Putri Lestari; Syafa Al Azhara Riberio; Luki Sri Anggorowati
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Vol. 5 No. 3 (2025): Desember: Jurnal Pengabdian Kepada Masyarakat Indonesia (JPKMI)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkmi.v5i3.9603

Abstract

Sexual violence and bullying are increasingly found in educational environments, including in Vocational High Schools (SMK). These issues have significant impacts on students’ mental health, safety, and academic performance. This study aims to identify the forms of sexual violence and bullying occurring in SMK, analyze the factors that contribute to these cases, and evaluate the prevention and intervention efforts implemented by the school. The research employs a quantitative method, distributing questionnaires to SMK students and conducting limited interviews with Guidance and Counseling teachers. The results show that verbal bullying, social bullying, and non-physical sexual harassment are the most common cases. The primary factors contributing to these incidents include weak school supervision and students’ limited literacy regarding behavioral boundaries related to sexual violence. Many students also refrain from reporting incidents due to fear, shame, or the perception that they will not receive support from their surroundings. These findings emphasize the necessity for schools to strengthen character education programs, improve teachers’ capacity for early detection and case handling, and enforce strict anti-violence policies. It is expected that this study can serve as a foundation for developing preventive strategies to create a safe, inclusive, and violence-free environment at SMK Negeri 1 Selo.
Sosialisasi Mewujudkan Siswa Kreatif dan Mandiri Melalui Kewirausahaan Desain Grafis Digital Di SMK Negeri 1 Nogosari Fitria Ambarsari; Fika Arum Lestari; Foundra Izza Al Hafizh; Ferulina Keysha Azzahra; Luki Sri Anggorowati
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Vol. 5 No. 3 (2025): Desember: Jurnal Pengabdian Kepada Masyarakat Indonesia (JPKMI)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkmi.v5i3.9952

Abstract

The rapidly evolving digital era has brought significant changes, particularly in enhancing the knowledge, creativity, and digital entrepreneurship skills of students at SMK Negeri 1 Nogosari through digital graphic design outreach and training. This outreach program aims to enhance the entrepreneurial competencies of SMK Negeri 1 Nogosari students through intensive digital graphic design training using the Canva application. Digital entrepreneurship is the practice of building and running a business whose operations rely primarily on digital technology. Its spectrum is broad, encompassing everything from e-commerce and mobile applications to social media, cloud computing, and big data analysis. The outreach activities at SMK Negeri 1 Nogosari utilized a program implementation method that included a participatory approach through material delivery (interactive lectures), hands-on practice using easily accessible graphic design applications (such as Canva), and interactive discussions. Keywords: Entrepreneurship, Canva, Digital Graphic Design, SMK Negeri 1 Nogosari.
Muda Berkarya Untuk Bumi: Gerakan Daur Ulang dan Sosialisasi Lingkungan di SMKN 1 Musuk Ariyo Fajar Wibowo; Arneta Wahyu Prabawati; Apriani Eva Rahmasari; Ardian Zanuar Dwi Aji Prasetyo; Luki Sri Anggorowati
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Vol. 5 No. 3 (2025): Desember: Jurnal Pengabdian Kepada Masyarakat Indonesia (JPKMI)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkmi.v5i3.9953

Abstract

Maintaining cleanliness and preserving the environment is an obligation for everyone in this world, to keep our lives safe from diseases and disasters caused by human actions. However, in reality, many people still do not maintain cleanliness and do not preserve the environment. One way to maintain cleanliness and preserve the environment is through recycling or utilizing waste to create new products. The purpose of this community service is to remind and educate the students of SMK N 1 Musuk so that they are always attentive and sensitive to their surroundings, as well as able to use items or waste that are no longer needed to create new products with practical value. This community service uses a socialization method, which involves providing materials and practical assignments to the students of SMK N 1 Musuk. This socialization was conducted in class XI AKL 1. The result of this community service is that the students of SMK N 1 Musuk have a better understanding of how to utilize waste and trash around them into products or items that have new utility value. The students of SMK N 1 Musuk can also express their creative ideas through waste utilization, one example being making frames from cardboard and decorating them with waste. In addition, this socialization can also increase students' awareness to maintain school cleanliness and preserve the surrounding environment to help reduce pollution around us.
Membangun Generasi Emas Tanpa Stunting: Upaya Edukasi Stunting dan Pendampingan Gizi di Masyarakat di Desa Kunden, Banyudono Mukti Ali Syaifuddin Putra Prasetya; Muhammad Yoga Permana; Mustofa Kurniawan; Mutia Pramodha Wardani; Luki Sri Anggorowati
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Vol. 5 No. 3 (2025): Desember: Jurnal Pengabdian Kepada Masyarakat Indonesia (JPKMI)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkmi.v5i3.9954

Abstract

Stunting is a condition of growth failure in children caused by malnutrition. One sign of stunting is a child's height that is not appropriate for their age. The number of stunting cases in Indonesia is the highest compared to lower-middle-income countries, with Indonesia ranking 5th in the world for the highest number of stunting cases. Education on stunting prevention is urgently needed, especially for pregnant women and mothers with toddlers. This community service aims to increase understanding of stunting and how to prevent it among the people of Kunden Village, Banyudono District. The method we used was qualitative through educational delivery through socialization and the provision of nutritious food. Based on the data we obtained after conducting the survey, five children were identified as stunted. During the implementation phase, we participated in integrated health service post (Posyandu) activities by checking the children's weight and height. This was followed by a socialization phase and concluded with the provision of nutritious food in the form of mung bean porridge. This activity was able to have a positive impact on the participants. A significant positive impact for the participants was a change in their attitudes toward the importance of understanding the nutritional value of food and providing appropriate parenting practices to prevent their children from experiencing stunted growth, also known as stunting.
Co-Authors alean kistiani Apriani Eva Rahmasari Ardian Zanuar Dwi Aji Prasetyo Ariyo Fajar Wibowo Arneta Wahyu Prabawati Ferulina Keysha Azzahra Fika Arum Lestari Fitria Ambarsari Foundra Izza Al Hafizh Muhammad Yoga Permana Mukti Ali Syaifuddin Putra Prasetya Mustofa Kurniawan Mutia Pramodha Wardani Syafa Al Azhara Riberio Talita Putri Lestari Tri Mart Tianingsih Triananda Nur Khairin unna ria