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Analisis Biaya Volume Laba Sebagai Alat Bantu Perencanaan Laba Pada Perusahaan Pia Latief Kediri Winarko, Sigitpuji; Astuti, Puji; Wijayanti, Fitri
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 2 No 2 (2017): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.154 KB) | DOI: 10.29407/jae.v2i2.868

Abstract

Small and medium enterprises in Kediri grow rapidly, especially food business. Similarly, Pia Latief's business is also growing year by year, as evidenced by the increasing demand. So this sector needs to continue to be developed and needs to be examined how the development so as to provide input and description of his business. The analysis that needs attention is related to the sales volume associated with the cost and the profit earned. The purpose of this research is to analyze related to break even point, contribution margin, margin of safety, and profit planning. The data used are primary data and secondary data. The research approach used is quantitative approach. Data analysis using least square method to separate semi variable cost into fixed cost and variable cost. After that analyzed by using break even point, contribution margin, and margin of safety. The results of research conducted on the company Pia Latief Kediri, on two products namely wet pia and dry pia is a wet pia BEP of 6,986 units, dry pia of 12,292 units. The margin of safety contribution was 53.34% from the sales, margin of safety was 95.67% with the target of 2017 for 169,581 units for wet pia product, dry pia sales target of 298,409 units. Expected from the results of this study can provide input on the company Pia Latief in determining the policy of production and sales, so obtained a profitable advantage.
Pendampingan Guru dalam Pemanfaatan Teknologi untuk Mengoptimalkan Pembelajaran Mendalam Menuju Pendidikan Bermutu Wijayanti, Fitri; Miqawati, Alfi Hidayatu; Zuhro, Cholimatus; Susanti, Nila; Budi, Agus Setia; Aisyah, Siti; Yuwono, Shelsie Malini Putri
Al-Khidmah Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2026): JANUARI-APRIL
Publisher : Institute for Research and Community Service (LPPM) of the Islamic University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56013/jak.v6i1.5050

Abstract

This community service program aims to enhance teachers’ competencies in utilizing technology to support deep learning in a public junior high school in Jember Regency. Deep learning requires students to think critically, creatively, and solve real-world problems; however, its implementation is often hindered by low digital literacy, limited technology and pedagogical skills, and inconsistent integration of digital tools in the classroom. The program was conducted on 14 and 18 October 2025 and involved 41 teachers. Data collection included observation, questionnaires, pre-tests, post-tests, and hands-on mentoring sessions. Pre-test results indicated an average score of 62.15, which increased to 84.63 in the post-test, demonstrating significant improvement in teachers’ ability to integrate technology into instruction. The mentoring activities effectively strengthened teachers’ digital literacy, pedagogical understanding, and practical skills in designing interactive and meaningful learning experiences. Overall, the program successfully supported teachers in adopting technology-enhanced deep learning aligned with the demands of 21st-century education.
Penguatan Peran Guru dalam Ekosistem Smart Classroom di SMP Negeri 4 Jember Wijayanti, Fitri; Miqawati, Alfi Hidayatu; Ismailia, Titik; Darmawan, Muhammad Aliefian; Holyo, Mohamad Rafael Bintang; Aprilliana, Amanda Diva Aprilliana
Jurnal Pendidikan dan Pengabdian Masyarakat Vol. 9 No. 1 (2026): Februari
Publisher : FKIP Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppm.v9i1.10375

Abstract

Program pengabdian kepada masyarakat ini bertujuan memperkuat peran guru dalam mengembangkan ekosistem Smart Classroom melalui peningkatan literasi digital kritis dan pemanfaatan teknologi pembelajaran di SMP Negeri 4 Jember. Kegiatan dilaksanakan dalam dua tahap, yaitu: (1) pelatihan intensif yang memadukan teori, praktik, dan refleksi tentang literasi digital, etika pemanfaatan teknologi, serta penggunaan berbagai platform digital seperti Hyperwrite, Jenni AI, Wordwall, Piktochart, Canva; (2) pendampingan implementatif dalam penyusunan skenario pembelajaran berbasis proyek sekaligus evaluasi efektivitas penerapan teknologi. Evaluasi dilakukan menggunakan pretest dan posttest. Hasil menunjukkan adanya peningkatan rata-rata pemahaman guru dari 62% menjadi 85% atau setara dengan kenaikan 23 poin persentase. Selain meningkatkan keterampilan pedagogis, kegiatan ini juga menumbuhkan kepercayaan diri guru sebagai fasilitator pembelajaran abad ke-21 serta memperkuat kolaborasi antara guru dan siswa dalam ekosistem Smart Classroom. Program ini merekomendasikan perlunya pelatihan berkelanjutan dan dukungan institusional agar transformasi pembelajaran berbasis teknologi dapat berjalan lebih konsisten dan menyeluruh di sekolah menengah pertama.
Integration of Drone and GIS Data for Precision Land Use Mapping in Belayung Baru Village, Banjar Regency, South Kalimantan Saputro, Maryam Eyka Dijono; Wijayanti, Fitri; Aditya, Haidar Fari; Chakim, M Ghufron
Journal of Applied Plant Technology Vol 4 No 2 (2025): Journal of Applied Plant Technology (JAPT)
Publisher : Agrotechnology Study Program, Faculty of Agriculture, Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/w514gz87

Abstract

The rapid advancement of remote sensing technology and Geographic Information Systems (GIS) has substantially enhanced the accuracy, efficiency, and comprehensiveness of spatial data acquisition and analysis. This study investigates land-use patterns within a selected area of Belayung Baru Village, Kertak Hanyar District, Banjar Regency, South Kalimantan, employing high-resolution drone imagery to generate detailed spatial information. A multirotor drone-based mapping survey was utilized, with data processed through Agisoft Metashape and ArcGIS to produce orthomosaic images and thematic land-use maps. The results reveal that the study area encompasses approximately 93.74 hectares, predominantly consisting of rice fields (65.86 ha), residential zones (17.15 ha), and wetlands (6.69 ha). Visual interpretation of drone imagery demonstrates pronounced seasonal contrasts between rice fields and wetlands in terms of spectral tone, texture, and spatial pattern. Furthermore, the dynamic hydrological conditions of the wetland ecosystem substantially influence local agricultural cycles, restricting cultivation to the dry season when the water table recedes. Overall, this study underscores the effectiveness of drone-based geospatial technology in delivering precise spatial mapping outputs that support sustainable land-use management and planning.
Analisis Pengaruh Perubahan Beban Terhadap Nilai Turbin Heat Rate dan Efisiensi Termal Turbin pada PLTU Cilacap Febrianto, Muhammad Rafi; Widiawaty, Candra Damis; Wijayanti, Fitri
Jurnal Mekanik Terapan Vol 6 No 3 (2025): Desember 2025
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/jmt.v6i3.7610

Abstract

Fluctuations in operating load at the Cilacap Steam Power Plant (PLTU) often cause changes in steam turbine performance that affect generation efficiency and fuel consumption. This study aims to assess the effect of load variations on turbine heat rate, measure changes in thermal efficiency, and analyse their impact on fuel consumption and generation costs. A quantitative correlational method was applied using secondary data from the December 2023 periode, including electrical load parameters, steam flow rate, inlet-outlet enthalpy, and generator output. Heat rate and thermal efficiency calculations were performed based on thermodynamic formulas, while fuel consumption and cost analysis were conducted through comparisons of values per kWh. The results show that an increase in operating load consistently reduces the heat rate and improves thermal efficiency, meaning that steam energy is utilised more optimally. Additionally, fuel consumption and generation costs tend to decrease as the load approaches optimal conditions. These findings underscore the importance of maintaining the operating load within an appropriate range to maximise energy efficiency, reduce fuel consumption, and minimise electricity production costs at the Cilacap Coal-Fired Power Plant
Carbon Dynamics in Various Agroforestry Systems: A Study of Agrosilvopastural and Two Types of Agrosilvikultural Systems Wafiqah, Hidayatul; Widjajani, Bakti Wisnu; Wijayanti, Fitri
BIOEDUSCIENCE Vol 9 No 3 (2025): BIOEDUSCIENCE
Publisher : Universitas Muhammadiyah Prof. Dr. Hamka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/jbes/19941

Abstract

Background: Global climate change significantly affects carbon dynamics in perennial crop ecosystems, including agroforestry systems. This study aims to analyze carbon dynamics in three types of agroforestry systems: agrosilvopastoral, agrosilvicultural based on horticultural crops, agrosilvicultural based on woody plants, and to identify the diversity and types of vegetation. Methods: The study was conducted from January to March 2025 using field surveys and purposive sampling in Wonosalam, East Java, Indonesia. Laboratory analyses included physical properties (soil texture and bulk density), chemical properties. Results: The regression model showed R2 =0,419 Idicating that 41,9% of soil orgnaik carbon variation is explained by plant biomass carbon stock, highlighting its significant contribution to soil carbon accumulation. Conclusions: The agrosilvicultural system based on woody plants provides the highest contribution to carbon dynamics compared to other types of agroforestry, due to its vegetation composition dominated by woody and perennial plants. The even distribution of the Importance Value Index (IVI) reflects a stable and balanced ecosystem, as observed in plot 3, where excelsa coffee (Coffea excelsa) has an IVI of 37.78%, Durian (Durio zibethinus) has 35.56%, and banana (Musa spp) also has 37.78%. Keywords: Agroforestry; Biomass; Carbon Dynamics
Effectiveness of Biochar and Microbes on the Dynamics of Available Phosphorus in NaCl-Stressed Soil Setyoningrum, Maya Dwi; Priyardhasini, Rossyda; Wijayanti, Fitri
AGROMIX Vol 17 No 1 (2026): in progress
Publisher : Fakultas Pertanian Universitas Yudharta Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/jpks7y98

Abstract

Saline soils are characterized by high concentrations of soluble salts and alkaline pH, which limit nutrient availability, particularly phosphorus (P), and reduce soil productivity. This study aimed to evaluate the effectiveness of biochar and microbial inoculants in improving soil chemical properties and P availability under NaCl-induced salinity stress. The experiment was conducted from December 2024 to March 2025 in a greenhouse using a completely randomized factorial design with two factors: microbial inoculation (control, Pseudomonas sp., and Azotobacter) and biochar types (control, coconut shell, rice husk, cassava stem, and mangrove wood) at a rate of 30 tons/ha. Treatments were replicated three times, resulting in 45 experimental units. Soil samples were incubated for 12 weeks with observations every two weeks and analyzed for pH, electrical conductivity (EC), available P, potential P, exchangeable Na and Ca, and microbial populations. The results showed that biochar and microbial inoculants significantly influenced soil pH, EC, and nutrient dynamics. Biochar application reduced EC through ion adsorption and improved soil porosity, while also enhancing P availability via mineral ash contribution and cation exchange processes. Microbial inoculation, particularly Azotobacter, increased P availability through the production of organic acids and phosphatase enzymes, and its effect was more pronounced when combined with biochar. The highest available P was consistently observed in the combination of Azotobacter and cassava stem biochar. Furthermore, both amendments increased exchangeable Ca and reduced exchangeable Na, thereby improving soil structure and nutrient balance. In conclusion, the synergistic application of biochar and microbes effectively ameliorates saline soils, enhances phosphorus availability, and represents a sustainable strategy for soil fertility improvement under salinity stress.                                                                                                                                                           
Co-Authors Aditya, Haidar Fari Agus Setia Budi, Agus Setia Andriansyah, Muhammad Afifi Aprilliana, Amanda Diva Aprilliana Ariani, Septi Asep Apriana, Asep Bakti Wisnu Widjajani Bella, Dewi Shasa Candra Damis Widiawaty, Candra Damis Chosa Zahro Fatiha Dadan Irwan Daffa, Muhammad Darmawan, Muhammad Aliefian Dewi, Rini Sartiya Dinna Hadi Sholikah Dwi Fajar Maulana, Yudhi Ekayuliana, Arifia Ekayuliana, Arifia Ernando, Arnol Wibi Febrianto, Muhammad Rafi Heni Puji Wahyuningsih Hesty Widyasih Holyo, Mohamad Rafael Bintang Indra Indra Intan Purnama, Aisah Iwan Kresna Setiadi Kristanti, Nasya Ari Lestari, Safira Riska Lestari, Safira Rizka M. Ghufron Chakim Maghfiroh, Ainur Risma Miftakhul Maharani, Nabilla Putry Mahendra Kusuma, Ramadhani Maroeto Maroeto Miqawati, Alfi Hidayatu Moch. Arifin Nila Susanti Nur Supriyadi, Yudi Pramono, Sigid Eko Priyardhasini, Rossyda Puji Astuti Puji Lestari Tarigan Purnomo Edi Sasongko Putri Putri, Putri Rahmawati Wahab, Aliya Ramadhani Mahendra Kusuma Ramadhani, Winih Sekaringtyas Ranny Priyatna, Aulia Rifki Shihab , Muhammad Rohendi Rohidi, Tjetjep Saputro, Maryam Eyka Dijono Sasongko, Edi Purnomo Sembiring, Yoga Gregorius Setyoningrum, Maya Dwi Siti Aisyah Soemarno Soemarno Sondang Sumbawati, Meini Sri Saptuti Wahyuningsih, Sri Saptuti Sri Wiyatiningsih Subhan, Aprellia Sofiatul Susi Endrawati Swari Mahardika, Mainar Titik Ismailia, Titik Wafiqah, Hidayatul Wahyu Santoso Wanti Mindari Wijaya, Riko Setya Wijayantiningsih, Sri Winarko, Sigitpuji Windriyanti, Wiwin Yunita, Yosi Yuwono, Shelsie Malini Putri Zuhro, Cholimatus