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All Journal Jurnal Ilmu dan Riset Akuntansi JURNAL ILMIAH GLOBAL EDUCATION Jurnal Ilmu Ekonomi Mulawarman (JIEM)
Rizkiyah Rizkiyah, Rizkiyah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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RELEVAN COSTANALYSIS : DASAR PENGAMBILAN KEPUTUSAN MEMPRODUKSI SENDIRI ATAU MEMBELI RIZKIYAH, RIZKIYAH; Rahayu, Yuliastuti
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

This research is meant to analyze the application of Relevant Cost as the instrument of decision making to produce or to purchase at CV. Perdana 2000 Surabaya. The data is done by using secondary and primary data.This research applies qualitative analysis case study method. The problem in this research is how the application of Relevant Cost as the instrument of decision making to produce or to purchase in order to maximize the profit that has been obtained and to minimize the risk. The data collection technique has been done by visiting directly to see the condition of the field in real in obtaining accurate sources of data. The field research is carried out by conducting interview, documentation and observation on staffs who are expert in their field at CV. Perdana 2000. Based on the result of the analysis and the discussion of relevant costs, it shows that CV. Perdana 2000 has not carried outcost analysisrelevantproperly. The result ofthe analysis of the relevant costs, particularly in decision making to purchase or produce it self shows that the decision to produce its own is more appropriate because it can obtain high profit. Meanwhile, the purchase decision, the profit is lower.Keywords:Relevant Cost, Decision Making to Purchase or Produce its Own, TheApplication of Relevant Cost
The Effect of Using Digital Comics on Science Learning Outcomes of Grade VI SDN 1 Japurabakti Rizkiyah, Rizkiyah; Nurkholis, Nurkholis; Setiana, Diana
Jurnal Ilmiah Global Education Vol. 6 No. 4 (2025): JURNAL ILMIAH GLOBAL EDUCATION
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v6i4.4471

Abstract

This study aims to determine the effect of digital comic-based learning models on science learning outcomes. This research uses Quantitative, quasi-experimental methods with a research design of nonequivalent control group design. The population in this study were grade VI students of SDN 1 Japurabakti in 2024/2025. The sample used was 38 students from class VI SDN 1 Japurabakti. The research instrument used an essay test consisting of 10 questions about students' understanding of science lessons and a student response questionnaire consisting of interesting aspects, aspects of convenience and aspects of achieving learning objectives. Data processing techniques using normality test, homogeneity test, paired sample t-test, independent sample t-test and N-Gain test. The results showed that the application of digital comic media based on WEBTOON applications with the theme of earth friend comics implemented learning with 2 class groups, namely experimental classes and control classes. The experimental class that applied digital comic media with the results of student responses amounted to 89.5% with a very positive category. While the results of student tests show an increase in student science learning outcomes with the average pretest and posttest scores of the experimental class from 50.2 to 67.7 with an N-Gain of 0.22 including in the medium category. While based on the results of the science lesson understanding test, students experienced an increase in each indicator with a pretest average value of 50.5 and a posttest average value of 74.2 with a moderate category. The results showed that there was an effect of the digital Comics learning model on the science learning outcomes of students.
Pengaruh pengeluaran pemerintah dan defisit anggaran terhadap utang luar negeri Indoensia Rizkiyah, Rizkiyah; Saleh, Muhammad
Jurnal Ilmu Ekonomi Mulawarman (JIEM) Vol. 8 No. 3 (2023): September
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiem.v8i3.8558

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengeluaran pemerintah dan defisit anggaran baik secara parsial maupun secara simultan berpengaruh terhadap utang luar negeri Indonesia. Jenis penelitian ini adalah penelitian kuantitatif yang bertujuan untuk memberikan gambaran secara umum dengan pembahasan yang diteliti menggunakan angka kemudian dianalisis dan presentasikan dalam bentuk uraian. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dan data yang digunakan adalah data time series dalam kurun waktu 11 tahun dari tahun 2008 sampai dengan tahun 2018 kemudian data yang ada diolah dengan menggunakan program Statistical Package for Social Science (SPSS) versi 22. Berdasarkan uji parsilal hasil penelitian menunjukkan bahwa pengeluaran pemerintah berpengaruh positif dan signifikan terhadap utang luar negeri Indonesia dan defisit anggaran berpengaruh positif dan signifikan terhadap utang luar negeri Indonesia. Berdasarkan uji simultan pengeluaran pemerintah dan defisit anggaran berpengaruh positif dan signifikan terhadap utang luar negeri Indonesia.
Co-Authors Muhammad Saleh Nurkholis Nurkholis Rahayu, Yuliastuti Setiana, Diana