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Comparative Analysis of Selling Price Determination With The Cost Plus Pricing Method in Mekarsari Umkm IZZATI, NUR; Fitriani, Dini; Suhendi, Dede; Nurhabibah, Alawiyah
Bulletin of Management and Business Vol. 6 No. 1 (2025): March 2025
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/bmb.v6i1.373

Abstract

Effective selling price determination is one of the crucial aspects in the sustainability of MSME businesses. The background of this study is the various challenges faced by MSMEs in setting competitive selling prices in the market while providing optimal profits. The main problem lies in the lack of understanding of MSME actors regarding strategic pricing methods, such as cost plus pricing which integrates all cost components and profit margins in determining selling prices. The study focuses on a comparative analysis of selling price determination using the cost plus pricing method with traditional practices that have been carried out by MSME Mekarsari. The novelty of the study lies in the provision of an application model that supports MSME actors in adopting a practical cost-based pricing method that is relevant to local market dynamics. The phenomenon studied shows a gap between production costs and selling prices which results in profit margins not being measured accurately. The qualitative descriptive method was used in this study and the primary data sources were the results of observations and interviews with MSME Mekarsari. The data analysis method uses the calculation of selling price determination using the cost plus pricing method, the full costing approach and variable costing. Empirical findings show that the application of the cost plus pricing method can produce more competitive and measurable selling prices compared to traditional methods. In addition, this study found that the understanding of MSME actors regarding the structure of production costs plays a major role in the success of implementing this method. The results of the study provide strategic recommendations for MSMEs to increase competitive advantage through data-based price and cost analysis.
Analisis disposisi berpikir kritis matematis  siswa dalam menyelesaikan soal relasi dan fungsi ditinjau dari kecemasan matematis Risesti, Welny; Rahmatina, Desi; Izzati, Nur
Jurnal Pendidik Indonesia Vol. 6 No. 2 (2025): Jurnal Pendidik Indonesia
Publisher : Karoteh Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61291/jpi.v6i2.138

Abstract

Mathematical critical thinking disposition refers to students’ tendency to think logically, systematically, and deeply in evaluating statements or solving mathematical problems. On the other hand, students’ success in solving mathematical problems can be influenced by mathematical anxiety, which reflects the level of tension and emotional reactions to challenging mathematics learning situations. This study aims to describe students’ mathematical critical thinking disposition in solving problems related to relations and functions, viewed from the level of their mathematical anxiety. This descriptive qualitative research was conducted at SMA Negeri 7 Tanjungpinang. The research subjects consisted of two students from grade XI for each category of high, moderate, and low mathematical anxiety. The instruments used included a mathematical anxiety questionnaire, a mathematical critical thinking disposition test, and an interview guide. The results showed that students with high mathematical anxiety tended to have difficulty fulfilling the indicators of mathematical critical thinking disposition. The higher the level of mathematical anxiety, the lower the students’ ability in mathematical critical thinking. Meanwhile, students with moderate and low levels of mathematical anxiety demonstrated better and relatively similar dispositions of mathematical critical thinking. These findings indicate that the level of mathematical anxiety affects students’ mathematical critical thinking disposition.
Hubungan Kearifan Lokal dengan Ramah Sekolah bagi Siswa dan Guru di SMPN 11 Tanjung Pinang Napsiah; Mia Rizki Anggrela; Indra Jaya; Muliwarman; Nur Izzati; Desi Rahmatina
La-Tahzan: Jurnal Pendidikan Islam Vol. 17 No. 1 (2025): La-Tahzan: Jurnal Pendidikan Islam
Publisher : Fakultas Ilmu Tarbiyah dan Keguruan, Institut Agama Islam Bakti Negara Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62490/latahzan.v17i1.1440

Abstract

This study aims to analyze the relationship between local wisdom and school friendliness as perceived by students and teachers at SMPN 11 Tanjung Pinang. In the context of education, local wisdom which includes values such as mutual cooperation (gotong royong) and politeness as well as a school friendly environment, are considered crucial in shaping a positive learning ecosystem. This research employs a quantitative approach with a correlational design. The sample consisted of 172 respondents, including 14 teachers and 158 students. Data were collected using a closed ended questionnaire that had been tested for validity and reliability. The assumption tests revealed that the data were not normally distributed, but the variances between groups were homogeneous. Therefore, the Spearman Rank correlation was used to analyze the relationship between the variables. The findings show that both variables local wisdom (mean score = 86.59) and school friendliness (mean score = 44.10) were perceived at a relatively high level by respondents. The Spearman Rank correlation analysis indicated a very strong, positive, and significant relationship between local wisdom and school friendliness (rho = 0.786, p < 0.001). This suggests that the higher the internalization of local wisdom values, the more positive the perception of a friendly, safe, and supportive school environment. These results highlight the importance of preserving and integrating local wisdom as an effective strategy to create a more positive school climate.    
Prinsip Dasar Operasional Perbankan Syariah Nur Izzati; Muhammad Yazid
Al-Maqashid: Journal of Economics and Islamic Business Vol. 4 No. 1 (2024): April: Al Maqashid Jurnal Ekonomi dan Bisnis Islam
Publisher : Institut Pesantren Sunan Drajat Lamongan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55352/maqashid.v4i1.457

Abstract

Banking fundamentals play an important role as a framework for all transactions in the field of Islamic finance, including muamalah. Free maghrib (maysir, gharar, haram, usury, and batil), trust and prudence in the administration of Islamic financial activities, and contract-based principles are the basic principles of Islamic finance. These three guidelines should be followed in various activities as they are based on Islamic sharia and the Qur'an and Hadith
Implementasi Model Problem Based Learning dengan Pendekatan TaRL untuk Meningkatkan Pemecahan Masalah Matematis Siswa Hafika, Nurul; Izzati, Nur; Rahmatina, Desi
PYTHAGORAS : Jurnal Program Studi Pendidikan Matematika Vol 14, No 2 (2025): PYTHAGORAS: Jurnal Program Studi Pendidikan Matematika (In Progress)
Publisher : UNIVERSITAS RIAU KEPULAUAN, BATAM, INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/pyth.v14i2.8236

Abstract

Kemampuan pemecahan masalah matematis merupakan kemampuan dasar yang harus dimiliki siswa sebagai dasar pengembangan kemampuan matematis lainnya seperti penalaran, komunikasi, representasi, dan koneksi matematis. Berdasarkan hasil observasi awal di SMPN 6 Bintan, siswa kelas VIII masih mengalami kesulitan dalam menyelesaikan soal-soal pemecahan masalah matematis yang mengakibatkan rendahnya kemampuan pemecahan masalah matematis siswa. Untuk mengatasi permasalahan tersebut, diperlukan model pembelajaran yang dapat meningkatkan kemampuan pemecahan masalah matematis siswa secara efektif. Model Problem Based Learning dengan pendekatan Teaching at the Right Level (TaRL) dipandang potensial karena dapat mengakomodasi keberagaman kemampuan siswa melalui pembelajaran yang disesuaikan dengan tingkat pemahaman masing-masing siswa. Penelitian ini bertujuan untuk mengetahui perbedaan peningkatan kemampuan pemecahan masalah matematis siswa antara siswa yang belajar menggunakan model Problem Based Learning dengan pendekatan TaRL dan siswa yang belajar menggunakan model Problem Based Learning tanpa pendekatan TaRL. Penelitian ini menggunakan metode Quasi Experiment dengan Non equivalent Control Group Design. Populasi penelitian adalah seluruh siswa kelas VIII di SMPN 6 Bintan. Teknik random sampling digunakan untuk menentukan sampel, sehingga ditetapkan kelas VIII-A sebagai kelas eksperimen dan kelas VIII-C sebagai kelas kontrol. Data dikumpulkan menggunakan soal pretest dan posttest yang telah divalidasi melalui uji validitas dengan mengkaji keterkaitan antara butir soal dengan indikator pemecahan masalah matematis. Analisis data menggunakan Independent Sample t-test. Hasil penelitian menunjukkan bahwa peningkatan kemampuan pemecahan masalah matematis siswa yang menggunakan model Problem Based Learning dengan pendekatan TaRL lebih tinggi dari siswa yang belajar menggunakan model Problem Based Learning tanpa pendekatan TaRL dengan nilai signifikan 0,0005 < 0,05 sehingga H₀ ditolak dan Hₐ diterima.