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All Journal JURNAL PERSPEKTIF BEA DAN CUKAI JISIP: Jurnal Ilmu Sosial dan Pendidikan Realita : Jurnal Bimbingan dan Konseling Bioscientist : Jurnal Ilmiah Biologi Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Empiricism Journal Journal of Applied Sciences in Accounting, Finance, and Tax Al-Amal: Jurnal Pengabdian Masyarakat INTAN CENDEKIA: JURNAL PENGABDIAN MASYARAKAT Guidance: Jurnal Bimbingan dan Konseling
I Wayan Karmana, I Wayan
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Variance analysis as a tool of controlling food and beverage costs at Masmara Resort Canggu Dewi, Ni Ketut Motik Diah Amara; Karmana, I Wayan; Jaya, I Made Sura Ambara
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 7 No. 1 (2024): April 2024
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v7i1.1-14

Abstract

This research focuses on controlling food and beverage costs at Masmara Resort Canggu due to adverse variances between standard costs and actual costs. This study aims to determine the variance between standard costs and actual costs and the causes of variance and how to control food and beverage costs. This type of research is mixed method study, which is a sequential mixed methods strategy was used, especially a sequential exploratory strategy. The data sources used are primary data in the form of interview and observation results and secondary data in the form of standard recipes, reconciliation reports, sales reports, standard cost reports and actual cost reports. The data analysis techniques used are quantitative analysis techniques and control techniques. The results showed an unfavourable variance both in terms of the quantity of raw material use and also the price of raw materials caused by differences in the use of raw material quantities and differences in standard raw material prices with the actual. For food and beverage cost control, there are still discrepancies when purchasing goods above the standard price, receiving goods is carried out by unauthorized staff, storage does not match the type and does not apply the FIFO (First In First Out) system, and the production section does not use the standard recipe that has been set.
Keragaman Spesies Kupu-Kupu (Lepidoptera) Sebagai Objek Pengembangan Ekowisata TWA Suranadi Dan Upaya Penyusunan E-Modul Ekologi Hewan Efendi, Ismail; Karmana, I Wayan; Adawiyah, Siti Rabiatul; Arifin, Ahmad Aris
Bioscientist : Jurnal Ilmiah Biologi Vol. 12 No. 2 (2024): December
Publisher : Department of Biology Education, FSTT, Mandalika University of Education, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/bioscientist.v12i2.12921

Abstract

The purpose of this study is to identify the diversity of butterfly species as a potential object for ecotourism development in the TWA Suranadi and to develop an animal ecology e-module. This research is a descriptive exploratory study. Data collection was conducted using survey techniques, and samples were taken using Purposive Random Sampling by dividing the TWA Suranadi area into four transects (water transect, left transect, middle transect, and right transect). Butterfly collection was carried out using the sweeping technique implemented randomly. The development of the animal ecology module was designed using the 4D model (Define, Design, Develop, and Disseminate). The Develop phase was limited to expert validation to assess the content validity and construct validity of the animal ecology e-module. The results showed that butterfly diversity varied across the observation transects. The Middle Transect dominated with a high distribution percentage of 56.25%, followed by the Water Transect at 23.43%, the Left Transect at 15.62%, and the Right Transect with the lowest distribution percentage at 4.7%. Ecological analysis results indicated a species diversity index across the four research locations ranging at 2.341 (Moderate Diversity), an evenness index ranging from 0.152 (Low Evenness), and a dominance index of 0.108 (Low Dominance). Expert validation results showed that the content validity of the animal ecology e-module had an index of 0.880, categorized as very valid, while the construct validity, which included the feasibility of presentation, had an index of 0.902, categorized as very valid, and the feasibility of language aspect averaged at 0.770, categorized as valid.
Pengembangan Penilaian Autentik Berbasis Metode Penemuan Untuk Peningkatan Kemampuan Mahasiswa Dalam Mengassess Hasil Belajar Hajiriah, Titi Laily; Karmana, I Wayan; Dharmawibawa, Iwan Doddy
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 4, No 4 (2020): JISIP (Jurnal Ilmu Sosial dan Pendidikan)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v4i4.1544

Abstract

Tujuan dari pengembangan ini adalah untuk mengembangkan perangkat penilaian autentik berbasis penemuan untuk meningkatkan kemampuan mahasiswa dalam mengasses hasil belajar. Model pengembangan yang digunakan yaitu model 4D yang terdiri dari 4 tahapan yaitu define (pendefinisian), design (Perencanaan), develop (pengembangan), dan desimanate (penyebaran) . Tahap pengembangan instrumen perangkat penilaian autentik ini hanya sampai tahap pengembangan dengan teknik pengambilan data dengan mengevaluasi bahan ajar yang sudah dikembangkan ke beberapa validator dan mencari tingkat reliabilitasnya. Hasil penelitian ini menghasilkan instrumen perangkat penilaian autentik yang dikemas dalam bentuk bahan ajar dengan hasil validasi sebesar 3,59 dan nilai reliabilits sebesar 0,89 yang artinya perangkat instrumen yang sudah dikembangkan  valid dan reliabel untuk digunakan oleh mahasiswa calon guru pendidikan biologi sebagai bahan ajar untuk mencontoh perangkat penilaian autentik berbasis penemuan.
Co-Authors ., Nofisulastri Agus Muliadi ahmad yani Ali Imran Anwar, Khairul Aziz Arifin, Ahmad Aris Asmawati, Asti Darmawibawa, Iwan Dody Dewi, Ni Ketut Motik Diah Amara Dewi, Saabina Putri Dharmawibawa, Iwan Doddy Dharmawibawa, Iwan Dody Dwijayanti , Ni Made Ayu Efendi, Ismail Firdaus, Laras Fitriani, Herdiyana Gunawan, I Made Sony Haikal, Moch. Hajiriah, Titi Laily HARIADI, AHMAD Harisanti, Muli Hunaepi, Hunaepi I Ketut Sukarma I Made Sura Ambara Jaya Ichwanul Mustakim Khairunnisah Khairunnisah M. Yogi Riyantama Isjoni M. Zainuddin M. Zainuddin Mirawati, Baiq Muhammad Asy'ari Nofisulastri, Nofisulastri Prasetya, Dwi Sabda Budi Prayogi, Saiful Rohanon, Sri Safrudin M. Abidin Siti Rabiatul Adawiyah, Siti Rabiatul siti rabiatul fajri, siti rabiatul Taufik Samsuri Wibowo, Dwi Endrasto Zulaifi, Reza