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Analysis of Readiness to Use Target Costing Method in Production Cost Efficiency Efforts at Risha Bakery Yuliyanti Palulun; Dwi Iga Luhsasi; Destri Sambara Sitorus
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2450

Abstract

Companies do not always have the ability to determine the selling price of the product as desired because there are a number of competitors offering a certain price. In order to maintain the quality of a product and have a competitive selling price, companies need to sort out the costs that are not needed in the production process so that profits can be more optimal. The target costing method is a method of determining the selling price based on market prices. Target costing aims to reduce production costs so as to optimize profit or profit. This study aims to analyze the readiness to use the target costing method at Risha Bakery. This type of research approach used in this research is a qualitative approach using descriptive analysis. The results showed that the readiness of Risha Bakery can be seen from several factors including setting the selling price as a means of competition with competitors, the desire of the company to get an increase in profit, setting cost targets, and reducing inefficient production costs or value engineering. Thus, Risha Bakery can be considered ready to use the target costing method.
Monitoring dan Evaluasi Penyelenggaraan Relawan Guru Pendidikan Kristen dan Katolik BKGS Salatiga Bambang Ismanto; Arief Sadjiarto; Dwi Iga Luhsasi; Lelahester Rina; Destri Sambara Sitorus
Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat Vol 1 No 3 (2021)
Publisher : Universitas Kristen Satya Wacana Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (605.975 KB) | DOI: 10.24246/jms.v1i32021p438-449

Abstract

Primary schools lack Christian and Catholic teachers so there are volunteer teachers of the religious teaching staff. The volunteer has not enough education and teaching experiences. Therefore, provision is important both from a spiritual perspective, introduction to vision and mission, core values of BKGS, and as well as intellectually Christian and Catholic learning methods. The method that we used was to distribute the instrument to partner schools. The activity is carried out in several steps: Preparation, Implementation, Evaluation, and Reporting. The outcome and achievement are the performance of BKGS volunteers who are placed in schools, especially primary school in Salatiga, are classified good. This activity implies that teachers can improve learning strategies in schools through evaluations.
ANALISIS PENGARUH PROGRAM MAGANG DAN EFIKASI DIRITERHADAP KOMPETENSI PEDAGOGIK Fera Kristina; Destri Sambara Sitorus; Arief Sadjiarto
VOX EDUKASI: Jurnal Ilmiah Ilmu Pendidikan Vol 14, No 1 (2023): APRIL
Publisher : STKIP Persada Khatulistiwa Sintang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31932/ve.v14i1.1926

Abstract

ABSTRAKKompetensi pedagogik diperlukan oleh calon pendidik sebagai dasar dalam menjalankan proses pembelajaran yang bermutu. Tujuan penelitian ini adalah untuk mengetahui kompetensi pedagogik mahasiswa FKIP UKSW Salatiga melalui program magang dan efikasi diri. Jenis penelitian ini adalah kuantitatif. Populasi dalam penelitian ini adalah 292 mahasiswa FKIP UKSW dengan penentuan sampel sebanyak 88 mahasiswa. Teknik pengumpulan data yang digunakan dalam penelitian ini menggunakan kuesioner melalui google form. Hasil penelitian ini secara parsial nilai signifikansi variabel program magang (X1) sebesar 0,013 < 0,05 dan nilai signifikansi variabel (X2) sebesar 0,000 < 0,05. Secara simultan nilai signifikansi variabel X1 dan X2 adalah 0,000 < 0,05. Dapat disimpulkan bahwa baik secara parsial maupum simultan program magang dan efikasi diri berpengaruh positif dan signifikan terhadap kompetensi pedagogik di kalangan  mahasiswa FKIP UKSW Salatiga. Saran yang penulis berikan adalah agar mahahsiswa dapat mempraktikkan dan menghayati proses belajar mengajar selama pelaksanaan program magang serta menambah rasa percaya diri sehingga terbangun kompetensi pedagogic yang baik dalam diri setiap mahasiswa. kata Kunci: Kompetensi pedagogik, program magang, efikasi diriABSTRACTPedagogic competence is needed by prospective educators as a basis for darrying out a quality learning process. The purpose of this study was to determine the pedagogic competence among SWCU Salatiga FKIP students through internship and self-efficacy programs. This type of research is quantitative. The population in this study were 292 SWCU FKIP students with a sample determination of 88 students. The data collection technique ised in this research is to use questionnaire given via google form.. The results of this study are partially the significant value of the internship program variable (X1) is 0.013 <0.05 and the value of the self-efficacy variable (X2) is 0.000 <0.05. Simultaneously the significant value of the variables X1 and X2 is 0.000 < 0.05. It can be concluded that either partially or simultaneously the internship program and self-efficacy have a positive and significant impact on pedagogic competence among SWCU FKIP Salatiga students. The advice that the author gives is so that students can practice and live up to the teaching and learning process during the implementation of the internship program and increase self-confidence so that good pedagogic competence is built in each student.Keywords; Pedagogic competence, internship program, self efficacy
Peningkatan literasi keuangan siswa melalui penggunaan media interaktif SIKU (Sikapi Uangmu) Holpi Fikria Nanda; Dwi Iga Luhsasi; Destri Sambara Sitorus
Jurnal Inspirasi Pendidikan Vol 13 No 1 (2023): Januari 2023
Publisher : Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jip.v13i1.7850

Abstract

For students to have the tools to manage their finances, they have to be taught about financial literacy from an early age wisely. The purpose of this research is to help senior high school students improve financial literacy through interactive media SIKU (Sikapi Uangmu). This research used a Quasi-experimental group experimental design with a Nonequivalent control group type. Samples were taken using total sampling techniques in 2 different classes. Class X IIS 2 was the experimental group, and Class X IIS 3 was the control group. The research data was taken using test instruments. The data that has been collected is then analyzed using a t-paired test. The results showed that the use of SIKU interactive media for senior high school students was able to increase student's financial literacy. Paired t-test testing which produces a significance of 0.000, t=-12.43, explains the increase in financial literacy of learning using SIKU. These results show that SIKU interactive media can be applied in the learning process in schools, and effectively contribute to improving students' financial literacy.
THE EFFECTIVENESS OF THE TEAM GAMES TOURNAMENT (TGT) COOPERATIVE LEARNING MODEL ON LEARNING OUTCOMES OF STUDENTS IN SMA NEGERI 3 SALATIGA Dwi Ratnasari; Okto Dwi Widyanto; Tri Widiarto; Destri Sambara Sitorus; Faresta , Rangga Alif
Jurnal Tatsqif Vol. 21 No. 2 (2023)
Publisher : Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jtq.v21i2.7420

Abstract

This study aims to analyze the effectiveness of the Team Games Tournament (TGT) cooperative learning model on the learning outcomes of class X/phase E SMA Negeri 3 Salatiga in economics subjects. This research includes collaborative classroom action research with a sample of all students in class X5 consisting of 34 students using two research cycles. The flow in each cycle is planning, implementing, observing, and reflecting. This study uses a quantitative approach with research instruments in the form of pretest, posttest, student activity sheets, and self-assessment to see the effectiveness of the TGT model learning process on learning outcomes. The results showed that, in the cognitive domain, there was an increase in learning outcomes with an average score of 76 for the first cycle and 81 for the second cycle, while in the affective domain, there was an increase in attitude with an average value of 80% in cycle I and 82% in cycle 2. Moreover, student activity was obtained from self-assessment through a questionnaire with an average score of 68.24% in cycle I and 81.76% in cycle II.  Furthermore, the gain test result of 0.37926 is included in the medium category. It is suggested that the application of the TGT model can increase understanding and activeness in teaching and learning activities as well as for innovation and development through the application of the TGT model especially for teachers and for other researchers to develop a TGT model that is integrated with interactive media and technology.
EFEKTIVITAS PEMBELAJARAN MELALUI APLIKASI QUIZIZZ DI ERA PANDEMI PADA PEMBELAJARAN EKONOMI Santoso, Tri Nugroho Budi; Destri Sambara Sitorus
Jurnal TEKNODIK Jurnal Teknodik Vol. 27 No. 2, Desember 2023
Publisher : Pusat Data dan Teknologi Informasi Kementerian Pendidikan Kebudayaan, Riset dan Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32550/teknodik.vi.1013

Abstract

This research is a continuation of previous research to test the effectiveness of the Quizizz application as a game-based learning media during the Covid-19 pandemic era. The approach used in this research is a mixed research method, type explanatory design, i.e. a combination of quantitative and qualitative data collection methods. The quantitative method uses the effectiveness test through a pair sample t-test, while the qualitative method uses SWOT analysis to describe the process of using educational game applications (Quizizz). The sampling technique used is cluster random sampling and data collection by observation, interviews, documentation, and questionnaires. Based on the output of the paired samples test, the sig value is known (2-tailed) as 0.000 < 0.05. So it can be concluded that there is an average difference between students' abilities in learning economics and accounting before and after using the Quizizz application. The SWOT analysis shows the strengths, which refer to its various features. While in terms of opportunities, it is more referring to the opportunity for the formation of learning communities. The challenge that must be solved is the internet network readiness of the participants.
Developing User-Friendly and Cost-Effective Sales Accounting Systems for the MSME Sector Sitorus, Destri Sambara
Journal of Economics Education and Entrepreneurship Vol 5, No 1 (2024): JEE, APRIL 2024
Publisher : Program Studi Pendidikan Ekonomi FKIP Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jee.v5i1.9323

Abstract

This study aimed to develop and implement a user-friendly sales accounting information system for Manja Cheese Tea Macanan, a Small and Medium-sized Enterprise (SME) specializing in contemporary milk-based beverages. Employing a development research methodology, data was collected through interviews, observations, and document analysis to understand the existing sale process and information needs of Manja Cheese Tea Macanan. The sales accounting information system design process comprised constructing relational database tables, defining entity-relationship diagrams, creating data retrieval queries, and designing user-friendly forms, reports, and navigation menus (login, home, sales switchboard). The findings revealed that Manja Cheese Tea Macanan relied on a amnual sales system, highlighting the need for automation and improved data management. The designed sales accounting information system was tailored to the specific needs of Manja Cheese Tea Macanan and successfully implemented. The system demonstrated operational effectiveness in facilitating sales recording, data management, and information retrieval, addresing the identified limitations of the earlier manual system.
Latest Innovations in Facilities and Infrastructure Management: Implementation of an Efficient Management System Rina, Lelahester; Sitorus, Destri Sambara; Santoso, Tri Nugroho Budi
Kelola: Jurnal Manajemen Pendidikan Vol. 11 No. 1 (2024)
Publisher : Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/j.jk.2024.v11.i1.p60-70

Abstract

Schools face significant challenges in managing facilities and infrastructure due to limited awareness of security risks, maintenance procedures, and damage prevention strategies. This research addresses this gap by developing a facilities and infrastructure management system using the ADDIE model. This system not only aims to improve the efficiency and effectiveness of school asset management but also serves as a practical learning tool for vocational high school students specializing in office management and business services. This research employed a Research and Development (R&D) approach. The data conducted by using questionnaire and analyzed descriptively. The developed facilities and infrastructure management system underwent evaluation, and the findings confirmed its highly recommended and effectiveness in streamlining school asset management. Additionally, the system proved to be a suitable educational tool for vocational students, enhancing their practical skills and knowledge. 
Penyusunan dan Pelaksanaan Anggaran dalam Konteks Pengembangan Usaha (Studi pada Bakso dan Mie Ayam Mas Hadi "Asli Solo") Agustin, Devi; Ismanto, Bambang; Sitorus, Destri Sambara
Jurnal Samudra Ekonomi dan Bisnis Vol 12 No 1 (2021)
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v12i1.2240

Abstract

The budget presents information about expenditure and income plans expressed in rupiah units for the coming period. This study aims to analyze the process of preparing and implementing the budget in developing the business of Meatballs and Chicken Noodles Mas Hadi “Asli Solo". This qualitative-descriptive research was collecting data through observation, documentation and interviews. Data analysis was carried out through the stages of reduction, display and data verification. To increase the confidence (triangulation) of data, a repeat research and cross-check of research sources was conducted. The results showed that the purpose of business development was carried out to introduce the product to the community and obtain as much profit as possible. There are several stages of preparation and implementation process of budget in the context of business development that are appropriate, but some are not yet in accordance with. Budget components of the research object include place, equipment and supplies
Determination of Study Motivation and Learning Achievement In Entrepreneurship In The Covid-19 Pandemic Period Mustofa, Achmad; Amiruddin, Amiruddin; Ismail, Ismail; Sitorus, Destri Sambara; Setiawan, Ananda
Journal of Economics Education and Entrepreneurship Vol 2, No 1 (2021): JEE, April 2021
Publisher : Program Studi Pendidikan Ekonomi FKIP Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jee.v2i1.3155

Abstract

Indonesia is a country that is affected by the existence of COVID-19. One of the biggest impacts on the world of education at Syiah Kuala University. One of these impacts includes learning conducted online. The purpose of this study was to see the influence of the learning styles of students of Syiah Kuala University Economic Education on learning motivation and subsequently on learning achievement in entrepreneurship courses. This type of research is a quantitative study with descriptive methods. The research design becomes a research model to measure the effect of independent variables, namely learning styles, intervening variables, namely learning motivation, and dependent variables, namely learning achievement. The results showed 1) there was a positive and insignificant influence on the learning style variable on the learning motivation variable, 2) there was a positive and insignificant influence on the learning motivation variable on the learning achievement variable.