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Penerapan Sistem Pencatatan Keuangan Pada UMKM Donat Bunda Al Di Surabaya Eka Faricha Bachrie; Nadia Rachmawati; Salsabilah Al Fitri; Nur Laili Rahmawati; Dia Nur Aini; Mochamad Reza Adiyanto
Jurnal Riset Akuntansi Vol. 2 No. 3 (2024): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i3.2084

Abstract

This research discusses the importance of Micro, Small, and Medium Enterprises (MSMEs) in the Indonesian economy, especially in creating jobs, increasing national income, and reducing unemployment and poverty. Despite their significant contribution, MSMEs often face obstacles in financial management, especially in effective financial recording and reporting. As a case study, this research focuses on Bunda Al's donut business in Surabaya which is experiencing challenges in financial recording due to the business owner's lack of understanding about accounting. This research aims to identify ways to improve the financial management of MSMEs through basic accounting training and the use of simple accounting systems such as Microsoft Excel or Google Sheets. The main focus includes practices to manage finances in a healthy and sustainable manner, including recording daily transactions, preparing necessary financial reports, and ensuring the accuracy of financial reports. The research method involved interviews with MSME owners and descriptive analysis to characterize the data. The results showed that effective financial management starts with the selection of quality raw materials and accurate recording of daily transactions. Businesses are advised to expand their financial statements to include balance sheets and cash flows for a more complete financial picture. This research is expected to provide practical guidance for MSMEs in improving their financial management, as well as encourage the effective application of accounting principles. Thus, improving the quality of accounting records is expected to contribute to innovation in accounting science and its application among MSMEs.
AKSARA CARD BERBASIS TEKNOLOGI AUGMENTED REALITY SEBAGAI INOVASI PEMBELAJARAN AKSARA JAWA PADA ANAK SEKOLAH DASAR Afenia Wulan Cahya; Lisa Kusuma Aprilia; Ana Fauziyah; Nur Laili Rahmawati; Daning Hentasmaka
Argopuro: Jurnal Multidisiplin Ilmu Bahasa Vol. 3 No. 6 (2024): Argopuro: Jurnal Multidisiplin Ilmu Bahasa
Publisher : Cahaya Ilmu Bangsa Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.6734/argopuro.v3i6.5670

Abstract

Learning Media Plays a Vital Role in Creating an Interactive and Enjoyable Learning Environment. In today’s educational landscape, with the advancement of technology penetrating the field of education, it’s unfortunate that teachers still struggle at times to determine effective media that can engage students’ interest and attention. This challenge becomes even more pronounced when teaching subjects with limited popularity, such as regional languages, particularly Javanese. Research by Nurhasanah et al. (2016) revealed that 60% of 40 elementary school students were unable to read Javanese script. This issue arises due to low interest in learning and the monotonous use of traditional teaching materials, primarily textbooks and modules. These constraints highlight the inadequacy of existing learning media in capturing students’ attention and providing an enjoyable and interactive learning experience. Addressing this phenomenon, researchers have developed the “Aksara Card Based on Augmented Reality Technology” as an innovative solution for Javanese script learning. The research employed the Research and Development (R&D) method, which involves developing specific products and evaluating their effectiveness. The development process occurred iteratively, with each step building upon the insights gained from the previous stages. The results include the creation of Aksara Cards and an analysis of sales data. In June, 16 pieces of the product were sold, while in July, sales surged to 30 pieces—an impressive 75% increase from the predefined target. Overall, the revenue generated from Aksara Card sales during that period amounted to Rp331,500. The sales graph reflects positive performance and promising growth potential for the upcoming months
Regenerative Leadership : Model Kepemimpinan yang berfokus pada Keberlanjutan dan Kesejahteraan jangka panjang Organisasi serta Lingkungan Nur Laili Rahmawati; Achmad Faisal Al Farizy; Malika Risqi; Mochammad Isa Anshori
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.2008

Abstract

Climate change, environmental degradation, and global socio-economic pressures require organizations to adopt leadership models that are more sustainable, adaptive, and future-oriented. This article aims to explore the concept of Regenerative Leadership as a leadership model that focuses on long-term sustainability and well-being for both organizations and the broader ecosystem. A Systematic Literature Review (SLR) method was employed, analyzing 20 relevant scholarly articles published between 2018 and 2023. The findings reveal that Regenerative Leadership integrates ecological values, spirituality, systemic collaboration, and holistic awareness into leadership practices. This model goes beyond organizational performance by emphasizing the restoration and regeneration of social-ecological systems. The results contribute to both theoretical development and practical application of leadership models that are responsive to complex challenges in the modern era.
Analisis Harga Pokok Produksi pada Belt Conveyor dan Roller Conveyor dengan Metode Job Order Costing pada PT. XYZ Nur Laili Rahmawati; Yoniv Erdhianto
Jupiter: Publikasi Ilmu Keteknikan Industri, Teknik Elektro dan Informatika Vol. 3 No. 4 (2025): Juli: Publikasi Ilmu Keteknikan Industri, Teknik Elektro dan Informatika
Publisher : Asosiasi Riset Ilmu Teknik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jupiter.v3i4.969

Abstract

In global competition, companies must be able to set competitive selling prices. Production cost components such as raw material costs, direct labor costs, and factory overhead costs are all included in the cost of goods manufactured. This study analyzes the COGS with Job Order Costing at PT. XYZ, a make-to-order company. The study was conducted by comparing COGS with Job Order Costing between Box Roller Conveyor and Bag Stop & Go Belt Conveyor as well as material usage and outsourcing. The results of the study indicate that Job Order Costing at PT.XYZ accurately traces the contribution of material costs and outsourcing to total production costs, and evaluates efficiency and cost control on each project with different characteristics. The use of Job Order Costing shows that Bag Stop & Go Belt Conveyor has a higher COGS of Rp299,655,813 than the COGS of Box Roller Conveyor of only Rp209,740,142. The cost structure shows that outsourcing is the most dominant component, reaching more than 98% of HPP on Bag Stop & Go Belt Conveyor, while raw material costs contribute less than 3%, so it can be concluded that the outsourcing vendor management strategy greatly affects the efficiency of production costs at PT. XYZ.
The Effect of Slow Deep Breathing on Lowering Blood Pressure in Elderly People with Hypertension in Karangdowo Village, Sumberrejo District, Bojonegoro Regency Siti Khusnul Khotimah; Arifal Aris; Abdul Majid; Nur Laili Rahmawati; Hanny Mareta Putri; M. Romadhon Ilham B; Rizqi Indah Fitrianti
Detector: Jurnal Inovasi Riset Ilmu Kesehatan Vol. 3 No. 3 (2025): Agustus: Jurnal Inovasi Riset Ilmu Kesehatan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/detector.v2i3.4168

Abstract

Hypertension or high blood pressure is a condition in which a person experiences an increase in blood pressure above normal for a long time. The purpose of this study was to determine the effect before and after administration of Slow Deep Breathing on reducing blood pressure in patients with hypertension. This research method used a one group pre-posttest design with a purposive sampling technique of 33 respondents. The research data were taken using a sphygmomanometer blood pressure observation sheet and then analyzed using the Wilcoxon signed rank test. The results showed that the blood pressure of elderly people with hypertension before Slow Deep Breathing therapy obtained an average of 2.33, while after S DB therapy, the average blood pressure decreased to 1.52. The results of the Wilcoxon signed rank test was with a significant value of p = 0.000 (p <0.05). In other words, H1 was accepted and H0 was rejected, meaning that there was an effect before and after SDB on blood pressure in elderly people with hypertension. In conclusion, Slow Deep Breathing therapy with breathing techniques slowly and deeply uses the diaphragm muscles, which allows the abdomen to be lifted slowly and the chest to expand fully. Thus, there is an effect on lowering blood pressure.    
AKSARA CARD BERBASIS TEKNOLOGI AUGMENTED REALITY SEBAGAI INOVASI PEMBELAJARAN AKSARA JAWA PADA ANAK SEKOLAH DASAR Afenia Wulan Cahya; Lisa Kusuma Aprilia; Ana Fauziyah; Nur Laili Rahmawati; Daning Hentasmaka
Argopuro: Jurnal Multidisiplin Ilmu Bahasa Vol. 3 No. 6 (2024): Argopuro: Jurnal Multidisiplin Ilmu Bahasa
Publisher : Cahaya Ilmu Bangsa Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.6734/argopuro.v3i6.5670

Abstract

Learning Media Plays a Vital Role in Creating an Interactive and Enjoyable Learning Environment. In today’s educational landscape, with the advancement of technology penetrating the field of education, it’s unfortunate that teachers still struggle at times to determine effective media that can engage students’ interest and attention. This challenge becomes even more pronounced when teaching subjects with limited popularity, such as regional languages, particularly Javanese. Research by Nurhasanah et al. (2016) revealed that 60% of 40 elementary school students were unable to read Javanese script. This issue arises due to low interest in learning and the monotonous use of traditional teaching materials, primarily textbooks and modules. These constraints highlight the inadequacy of existing learning media in capturing students’ attention and providing an enjoyable and interactive learning experience. Addressing this phenomenon, researchers have developed the “Aksara Card Based on Augmented Reality Technology” as an innovative solution for Javanese script learning. The research employed the Research and Development (R&D) method, which involves developing specific products and evaluating their effectiveness. The development process occurred iteratively, with each step building upon the insights gained from the previous stages. The results include the creation of Aksara Cards and an analysis of sales data. In June, 16 pieces of the product were sold, while in July, sales surged to 30 pieces—an impressive 75% increase from the predefined target. Overall, the revenue generated from Aksara Card sales during that period amounted to Rp331,500. The sales graph reflects positive performance and promising growth potential for the upcoming months
IMPLEMENTASI PEMANFAATAN TIKTOK SEBAGAI MEDIA PEMASARAN EFEKTIF BAGI USAHA MIKRO, KECIL DAN MENENGAH (UMKM) STUDI KASUS SAHABAT BAKERI KAMAL Anisa Nur Maulidiyah; Nur Laili Rahmawati; Savina Nur Lailiyah; Muhammad Alkirom Wildan
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 02 (2025): Volume 10 No. 02 Juni 2025 In Press
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i02.26231

Abstract

This article discusses the utilization of TikTok as an effective digital marketing medium for Micro, Small, and Medium Enterprises (MSMEs), with a focus on the case study of Sahabat Bakery Kamal. In the midst of technological developments and changes in consumer behavior that are shifting to digital platforms, TikTok offers great opportunities for MSMEs to market products effectively. This research uses a qualitative approach involving interviews, observation, and documentation to analyze the marketing strategies implemented. The results show that the use of creative and interactive content, such as promotional videos and live streaming, can increase brand awareness and product sales, particularly Roti Roll Abon Madura. Nonetheless, MSMEs face challenges in maintaining content consistency and understanding the TikTok algorithm, which is necessary to reach a wider audience. This article recommends training to improve the digital skills of MSME players and the implementation of Customer Relationship Management (CRM) strategies to build better relationships with customers. With the right approach, TikTok can be a very potential tool to improve the competitiveness of MSMEs in an increasingly competitive market.