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All Journal Agrikultura Innofarm Jurnal Inovasi Pertanian Conciencia MIX : Jurnal Ilmiah Manajemen Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis MODELING: Jurnal Program Studi PGMI Jurnal Pendidikan Islam JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Bisma: Jurnal Bisnis dan Manajemen JURISMA: Jurnal Riset Bisnis & Manajemen Sukma: Jurnal Pendidikan Adaara: Jurnal Manajemen Pendidikan Islam Jurnal Kewarganegaraan Indonesian Journal of Innovation Studies Journal of Social Research Society: Jurnal Pengabdian Masyarakat Cons-Iedu: Islamic Guidance and Counseling Journal Jurnal Penyuuhan dan Pemberdayaan Masyarakat (JPPM) Cendekia: Jurnal Ilmu Sosial, Bahasa dan Pendidikan VALUE: Journal of Business Studies Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat J-Abdimas Cenderawasih Idealita: Jurnal Pendidikan dan Sosial Keagamaan Jurnal Ilmiah Pengabdian Kepada Masyarakat (Nyiur-Dimas) Permata : Jurnal Pendidikan Agama Islam Animal Production Humaniorum Journal Sukma: Jurnal Pendidikan
Wasito Wasito
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Penerapan Metode Activity Based Costing dalam Penentuan Harga Pokok Produksi dan Harga Jual Pada CV X Al Arsyad, Mohamad Salman; Wasito, Wasito; Mas'ud, Imam
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 16 No 2 (2023): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v16i2.246

Abstract

Biaya pokok dalam industri manufaktur merupakan harga pokok produksi yaitu biaya yang timbul dari aktivitas produksi. Harga pokok produksi menjadi dasar dalam penentuan harga jual, sehingga perusahaan membutuhkan metode penentuan harga pokok produksi yang akurat. Salah satu metode penentuan biaya yang akurat adalah metode activity based costing (ABC). Manajemen CV X menyatakan metode estimasi yang selama ini digunakan oleh perusahaan memberikan keraguan atas keakuratan penentuan biaya overhead pabrik, sehingga perusahaan membutuhkan metode penentuan biaya lainnya. Tujuan penelitian ini adalah untuk menerapkan metode activity based costing (ABC) dalam menentukan harga pokok produksi dan harga jual pada CV X. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kualitataif dengan pendekatan studi kasus. Teknik pengumpulan data menggunakan wawancara, observasi dan dokumentasi terkait dengan aktivitas produksi perusahaan. Hasil penelitian ini menyatakan dari lima produk utama CV X, terdapat tiga produk yaitu Piring 9 Stabilo, Gelas Centel Stabilo dan Mangkok 808 Stabilo menghasilkan harga pokok produksi yang lebih tinggi dari metode estimasi. Dua produk utama lainnya yaitu Toples NH dan Cangkir LB Stabilo menghasilkan harga pokok produksi yang lebih rendah dari metode estimasi. Kata Kunci : Akuntansi Biaya, Harga Pokok Produksi, Activity Based Costing, Harga Jual
Implementasi Pembelajaran E-Learning PAI Era Pandemi Covid-19 Wasito, Wasito; Zakaria, Achmad Rikza
Permata : Jurnal Pendidikan Agama Islam Vol. 3 No. 2 (2022): Permata : Jurnal Pendidikan Agama Islam
Publisher : Lembaga Publikasi Ilmiah Universitas Islam Bunga Bangsa Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47453/permata.v3i2.794

Abstract

This research is about to discuss about E-learning of Islamic religious education subjects in the era of the Covid-19 pandemic. The beginning of 2020 spread a dangerous virus, namely Covid-19. The Covid-19 virus has changed all education systems at all levels, and learning activities carried out face-to-face must be replaced with online learning. During the Covid-19 pandemic, PAI teachers at SMKN I Semen Kediri carried out creativity and innovation in learning. Teachers can use learning media such as WhatsApp media, YouTube, PowerPoint, google web on the internet. This study was conducted at SMKN I Semen Kediri Regency, the goal to be achieved, namely the implementation of E-learning on PAI subjects in SMKN I Semen Kediri, and the constraints on the implementation of E-learning on PAI subjects in the Covid-19 pandemic era at SMKN I Semen Kediri. This study is a qualitative research using data collection methods, observation, interviews and documentation. The findings of this study resulted in; first, the implementation of e-learning learning in PAI subjects at SMKN I Semen Kediri by utilizing technology. Among them using WhatsApp media, YouTube media, Google Internet media, Google Classroom, and materials made by yourself with PowerPoint media. Online learning has advantages including it has become a trend today, namely the millennial era, in the era of 4.0, and learning that is not limited to space and time. Second, the obstacles experienced by PAI teachers in terms of delivering material to students, namely the use of the internet network, the lack of understanding of teachers to internet tools, the experience of teaching teachers to deal with changing situations that are usually done face to face.Keyword: Learning; E-learning; Covid-19 Pandemic. Abstrak Penelitian ini hendak membahas tentang pembelajaran e-learning mata pelajaran pendidikan agama Islam pada era pandemi Covid-19. Awal tahun 2020 merebak virus yang berbahaya, yakni Covid-19. Adanya virus Covid-19 merubah semua sistem pendidikan dari segala jenjang, serta kegiatan pembelajaran yang dilaksanakan secara tatap muka harus digantikan dengan pembelajaran online. Dalam masa pandemi Covid-19, guru PAI di SMKN I Semen Kediri melakukan kreativitas dan inovasi di dalam pembelajaran. Guru dapat menggunakan media pembelajaran seperti media WhatsApp, YouTube, PowerPoint, google web pada internet. Penelitian ini dilakukan di SMKN I Semen Kabupaten Kediri, tujuan yang ingin dicapai, yakni mengenai pelaksanaan pembelajaran e-learning pada mata pelajaran PAI yang ada di SMKN I Semen Kediri, dan kendala implementasi pembelajaran e-learning pada mata pelajaran PAI era Pandemi Covid-19 di SMKN I Semen Kediri. Penelitian ini merupakan penelitian kualitatif dengan menggunakan metode pengumpulan data, observasi, wawancara dan dokumentasi. Temuan penelitian ini menghasilkan; Pertama, pelaksanaan pembelajaran e-learning pada mata pelajaran PAI di SMKN I Semen Kediri dengan memanfaatkan teknologi. Diantaranya menggunakan media WhatsApp, media Youtube, media Google Internet, Google Classroom, dan materi yang dibuat sendiri dengan media PowerPoint. Pembelajaran online punya keunggulan diantaranya sudah menjadi tren dimasa kini, yakni era milenial, di era 4.0, dan pembelajaran yang tidak terbatas pada ruang dan waktu. Kedua, kendala yang dialami guru PAI dalam hal menyampaikan materi kepada siswa, yaitu ada pada penggunaan jaringan internet, kurangnya pemahaman guru terhadap tools internet, pengalaman mengajar guru untuk menghadapi perubahan situasi yang biasanya dilakukan tatap muka.Kata Kunci: Pembelajaran; E-learning; Pandemi Covid-19.
INTERAKSI EDUKATIF GURU PAI DALAM MEMBANGUN SIKAP KESALEHAN SOSIAL PESERTA DIDIK DI SD IT NURUL ISLAM Wasito, Wasito; Afif, Rokhmad; Nursikin, Mukh
IDEALITA: Jurnal Pendidikan dan Sosial Keagamaan Vol. 2 No. 2 (2022)
Publisher : LP2M Sekolah Tinggi Agama Islam Al Falah ( STAIFA ) Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62525/10.62525/idealita.2022.v2.i2.60-74

Abstract

The practice of PAI learning which still often focuses on cognitive theoretical issues related to the development of Islamic values ​​by ignoring the development of affective and cognitive-volative aspects, such as the willingness and determination to practice Islamic values, becomes the context for PAI learning. As a result, there is often a disconnect between how religion is understood and how it is practiced in everyday life. Many religious people are individually devout but not socially devout. Further research was conducted on the educative interactions of PAI teachers and their implementation on attitudes. students' social piety based on this problem. This type of research uses qualitative research based on the sociology of education. Observation, interview, and documentation are all methods of data collection. Qualitative analysis of research data includes data reduction, data presentation, verification, and drawing conclusions. Data triangulation, or technical triangulation, sources, and time, serves as a test of research data validation. The findings of this study indicate the following: The first educational interaction pattern used by PAI teachers was a one-way interaction pattern. PAI teachers use the lecture method to apply this one-way interaction pattern. 2) Two-way interaction patterns, which are carried out through a question and answer format by PAI instructors. 3) PAI teachers use group discussion learning methods and various religious activities related to social piety as part of the learning process. of the multidirectional interaction pattern. Second, the PAI KBM process is used to implement educative interactions for PAI teachers at SD IT Nurul Islam Tengaran, including getting students to pray first. and after learning, understanding previous learning materials, mastering and delivering good learning materials, connecting with community issues, creating a pleasant learning environment with the help of media and learning strategies, being open, inclusive, objective, and non-discriminatory towards students, and provide an evaluation to measure students' understanding of the learning material. Outside of KBM PAI, namely introducing students to Islamic teachings, instilling values ​​through school-based religious activities.
Meningkatkan Kesadaran Masyarakat Tentang Aedes aegypti di Era Cuaca Ekstrem Endris, Wahyu Maulana; Ali, Musyafa; Taufiq, Hameda Dhaka Kusuma; Wasito, Wasito
Society : Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2024): Januari
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/jpm.v3i1.380

Abstract

This community service the impact of community engagement activities on public knowledge regarding dengue fever and its prevention methods. Through pre- and post-tests conducted with 120 participants, a significant improvement in knowledge is observed after their participation in these activities. Previously, the majority of participants had limited knowledge, but after the intervention, approximately 80% of them demonstrated a better understanding. This success is not only reflected in the increased knowledge scores but also in the high level of participation, indicating the community's enthusiasm for supporting these awareness initiatives. The findings affirm the effectiveness of community engagement approaches in enhancing public knowledge and provide impetus for similar initiatives in the future. This achievement is pivotal in strengthening public awareness about health and disease prevention, laying a robust foundation for sustained community-level preventive efforts
Hubungan Antara Motivasi Belajar dan Cooperative Learning terhadap Prestasi Belajar di SD Muhammadiyah Sokonandi Yogyakarta Wasito, Wasito
SUKMA: Jurnal Pendidikan Vol. 3 No. 1 (2019)
Publisher : Yayasan Sukma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32533/03103.2019

Abstract

Motivasi dan penerapan metode belajar dalam pembelajaran dapat membantu banyak hal diantaranya berpengaruh pada prestasi belajar siswa. Salah satu metode tersebut adalah metode kooperatif. Metode ini merupakan suatu metode yang menggunakan pendekatan komunikatif dalam bentuk kelompok-kelompok kecil, yang terdiri antara 4-5 orang dalam setiap kelompok. Tujuan Penelitian ini adalah untuk menguji apakah ada pengaruh metode pembelajaran kooperatif (cooperative learning) dan motivasi belajar terhadap prestasi belajar siswa Sekolah Dasar. Hipotesis dalam penelitian ini adalah bahwa motivasi belajar dan pembelajaran kooperatif berperan positif terhadap prestasi belajar. Subjek penelitian adalah 38 siswa kelas IV di Sekolah Dasar Muhammadiyah Sokonandi Yogyakarta, yang terdiri dari 17 laki-laki dan 21 perempuan. Hasil penelitian berdasarkan analisis regresi 2 prediktor, nilai koefisien korelasi (R) dikonversi dalam nilai F sebesar 0.225 dengan p=0.799 (p>0.05), hasilnya menunjukkan bahwasannya tidak ada hubungan antara motivasi belajar dan pembelajaran kooperatif terhadap prestasi belajar siswa. Sehingga dapat dikatakan bahwa prestasi belajar tidak dapat diprediksi dari motivasi belajar dan metode pembelajaran kooperatif. Dengan kata lain, siswa yang mempunyai motivasi belajar dengan metode belajar kooperatif tidak dapat meningkatkan atau menurunkan prestasi belajar.
The Urgency of Parental Parenting Patterns in Shaping the Morality of Middle School Students Wasito, Wasito
MODELING: Jurnal Program Studi PGMI Vol. 11 No. 1 (2024): Maret
Publisher : Program Studi PGMI Sekolah Tinggi Ilmu Tarbiyah Nahdlatul Ulama Al Hikmah Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69896/modeling.v11i1.2609

Abstract

It is interesting to study students at Kepung Islamic Middle School in the moral aspects of habblum minallah, habblum minannas and habblum minal alam. Of all the students who have carried out good morals, 1 out of 5 people. This is closely related to the upbringing of parents for their children. Every form of authoritarian, democratic or parmissive parenting used by parents will determine the morals of a child. This is what is interesting for the authors to conduct research on students at Kepung Islamic Middle School. The author observes that the students of this school come from different geographic areas, some come from the mountains, come from 3 different districts and they are asked to help their parents with their work. In this study used a type of qualitative research, with a descriptive approach. The results of the study are: 1) The role of parenting is carried out by a father and mother, both of whom complement each other and work together in providing parenting to their children. 2) The parenting style used by parents uses authoritarian, democratic and permissive forms, each of which has its own advantages and disadvantages to the child's morals. 3) The results of parenting parents, according to the school, some children have been able to apply good morals to Allah SWT, teachers, parents, friends and their environment.
Quality of Educational Services and Experiential Marketing on Student Satisfaction and Its Implications on Student Trust Evidence Wasito, Wasito; Baihaqi, Muhammad Iqbal
MIX: JURNAL ILMIAH MANAJEMEN Vol 13, No 3 (2023): MIX: JURNAL ILMIAH MANAJEMEN
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2023.v13i3.015

Abstract

Objectives: This study aims to find out, examine, and obtain the results of an analysis of the quality of educational services, experiential marketing, student satisfaction, and student trust to determine the magnitude of the influence of the quality of educational services and experiential marketing on student satisfaction and its implications for trust. Methodology: The method used is descriptive and verification. Determining the sample size in the study used the Slovin formula where a sample of 378 respondents was obtained.Finding: The descriptive study found that the quality of educational services and experiential marketing was perceived as good, student satisfaction was perceived as satisfied, perceived trust was sufficient. Meanwhile, using SEM, the results show that there is an effect of the quality of educational services and experiential marketing on student satisfaction both partially and simultaneously, there is an effect of student satisfaction on student trust.Conclusion: The quality of educational services for students of the management study program accredited A at Private University in Bandung Metropolitan is perceived as good, this is based on the results of the average score of respondents' answers being in the good category.
Analysis Of The Preparation Of Risk-Based Annual Supervision Work Program (Pkpt) At The Banyuwangi Regency Inspectorate Maulana, Drajad Surya; Wardayanti, Siti Maria; Kustono, Alwan Sri; Wasito, Wasito
Journal of Social Research Vol. 3 No. 8 (2024): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v3i8.2184

Abstract

This research aims to provide information and reference materials related to the Annual Supervision Work Program (PKPT) for the Banyuwangi Regency Inspectorate agency. This research is qualitative. The results of this research are expected to improve the Banyuwangi Regency Inspectorate to improve its work program based on risk. Risk-based PKPT guidelines were also made by researchers so that they could be the basis for making risk-based PKPT. The method used in this study is qualitative. The result of this study is the formation of a risk-based PKPT in accordance with regional development goals. The risk-based concept has begun to be mitigated from the beginning so that the assignments that will be carried out by auditors are going well. The existence of inhibiting factors in the preparation of risk-based PKPT can be minimized by auditors so that the goals of the Inspectorate organization can be achieved.
DAMPAK GAME ONLINE MOBILE LEGENDS TERHADAP KEPRIBADIAN SOSIAL SISWA Masrukin, Ahmad; Wasito, Wasito
CONS-IEDU: Jurnal Program Studi Bimbingan Dan Konseling Islam Vol 4 No 2 (2024): Cons-Iedu
Publisher : Program Studi Bimbingan Konseling Islam, Fakultas Tarbiyah Dan Ilmu Keguruan, Institut Ummul Quro Al-Islami Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51192/cons.v4i2.1469

Abstract

The online game Mobile Legends has become part of the culture and daily activities of the people, especially the younger generation and even children at elementary school age. Children who often play Mobile Legends online games will reduce children's activities such as learning and interacting with peers, because online games Mobile Legends have the potential to isolate children from the social environment.This type of research is qualitative research with a case study approach, data collection techniques through interviews (interviews), observation, and documentation. The data obtained was then tested for the validity of the data through the source triangulation method, and analyzed through a qualitative descriptive analysis with three stages, namely reduction, data presentation, verification or conclusion.The results of the study, namely: (1) Children who play online games with online game types that have elements of violence can have a negative impact on the child's social personality. Most of the subjects who play online games can have an impact on their social personality, including: addiction, defiance, speaking rudely or dirty, arguing or fighting. (2) The solution to the impact of online games on the social personality of Madrasah Diniyyah Roudlotut Tholibin Bojonegoro students is what has been explained by the Head of Madrasah, teachers and parents of Madrasah Diniyyah Roudlotut Tholibin Bojonegoro students. That is, there must be an active role from the madrasah and students' parents, limiting the use of mobile phones both at the madrasa and at home, making learning fun and giving homework so that time playing online games is reduced
Analysis of Determining Inpatient Room Rates Using the Activity-Based Costing Method in a Healthcare Setting: Analisis Penentuan Tarif Kamar Rawat Inap dengan Menggunakan Metode Activity-Based Costing di Lingkungan Pelayanan Kesehatan Yuanis, Yuanis; Rahayu, Estri Purwani; Wasito, Wasito; Vizainiyah, Novi; Rahmawati, Elik; Aminah , Puji
Indonesian Journal of Innovation Studies Vol. 25 No. 4 (2024): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijins.v25i4.1201

Abstract

Background: Hospitalization rate determination is crucial for healthcare cost management, yet traditional methods often lead to cost distortions. Specific Background: Muhammadiyah Tuban Hospital has historically utilized conventional costing methods, which have resulted in higher than necessary charges for hospital services. Knowledge Gap: There is limited research comparing traditional costing methods with more accurate and modern approaches like Activity Based Costing (ABC) in the Indonesian healthcare context. Aim: This study aims to compare hospitalization rates at Muhammadiyah Tuban Hospital using traditional methods and the ABC method, to highlight discrepancies and propose a more accurate costing framework. Results: The ABC method yielded significantly lower hospitalization rates across various classes (VIP, Class 1, Class 2, and Class 3) compared to traditional methods. For instance, the ABC rate for the VIP class was IDR 270,619, compared to IDR 495,000 set by traditional methods. Novelty: This study introduces the application of ABC in an Indonesian hospital setting, providing a clear contrast in cost-efficiency against traditional costing. Implications: The findings suggest that adopting the ABC method can lead to more precise and lower hospitalization rates, potentially reducing healthcare costs for patients and improving financial management within hospitals.Highlights: Cost Accuracy: ABC method offers more precise hospitalization rates than traditional methods. Economic Impact: Adoption of ABC can lower patient costs and improve hospital financial management. Innovation: Introduces a modern costing method to Indonesian healthcare, suggesting a shift from outdated practices. Keywords: Activity Based Costing, Hospitalization Rates, Cost Management, Healthcare Economics
Co-Authors Adi Kistoro, Hanif Cahyo Afif, Rokhmad Agung Budi Sulistiyo Ahmad Ahsin Kusuma Mawardi Ahmad Roziq Al Arsyad, Mohamad Salman Ali, Aisyah Ali, Musyafa Alwan Sri Kustono Aminah , Puji Andriana . Andriyani, Mira Atty Tri Juniarti Baihaqi, Muhammad Iqbal Baihaqi, Yustri Budiman, Dewinda Almira Noor Chairil Akbar Chandra Indrawanto Dania S, Septarina Prita Dewi Fortuna, Miranda Endris, Wahyu Maulana Estri Purwani Rahayu Fatimah Az-Zahro FITRIYAH, NUR Fitryantica, Agnes Grasela Mawardani, Nur Gunawan, Kristin Natalia Hari Hermawan, Hari Hendrawan Santosa Putra Ilma, Muhammad Zidni Ina Ratnamiasih Intan Nurul Awwaliyah Ismail, Nawari Isti Fadah Joko Mulyono Kartika ., Kartika Kohar, Kohar Kurniawan Kurniawan Maesti Mardiharini, Maesti Marmono Singgih Mas'ud, Imam Masrukin, Ahmad Maulana, Drajad Surya Mukh Nursikin Mukh Nursikin, Mukh Mustagis, Lailatul Fitriah Giyasul Nilawati Widjaya Novitasari, Rohma Nur Hisamuddin Permana, Hilman Purba, Samuel Fery Rahmatika, Widyana Rahmawati, Elik Randut, Krispianus Rian Maulana, Okta Ristiani Ria Rokhmad Afif Saehudin, Saehudin Sari Suryanah Sarman, Rohmat Satriya Wibawa, Satriya Wibawa Septarina Prita Dania Sofianti Sihombing, Yennita Siti Maria Wardayanti, Siti Maria Soegeng Herijanto Susi Dwi Widyawati Sya'ban, Imam Ali Taufik Kurrohman Taufiq, Hameda Dhaka Kusuma Tedi Akhdiat Tri Handayani Tri Watiningsih, Tri Ucop Haroen Vizainiyah, Novi Widagdo , Gatot S. Wildan, Nandana Yuanis, Yuanis Zakaria, Achmad Rikza