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Strategi Penentuan Harga Pokok Penjualan untuk Meningkatkan Daya Saing UMKM Dian Fahriani; Tantri Risda Zubaidah; Anifah Tiara Kusuma Wardani; Riezca Nur Fitriana; Muhammad Syahrul Mubarok; Novita Dwi Adeliyah
Nusantara Entrepreneurship and Management Review Vol. 2 No. 1 (2024): Nusantara Entrepreneurship and Management Review
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/nemr.v2i1.1195

Abstract

Sekar Mulya merupakan UMKM di Desa Mulyodadi Kecamatan Sidoarjo yang bergerak dibidang makanan dan minuman olahan berbahan utama belimbing wuluh. Produk unggulan yang dihasilkan UMKM ini adalah sari buah. Penelitian ini bertujuan untuk mengeksplorasi strategi penentuan harga pokok penjualan sebagai upaya untuk meningkatkan daya saing Usaha Mikro, Kecil, dan Menengah (UMKM). Metode yang digunakan dalam studi kasus ini mengidentifikasi faktor-faktor yang mempengaruhi penentuan harga pokok penjualan dan dampaknya terhadap daya saing pasar. Hasil penelitian menunjukkan bahwa UMKM yang menerapkan strategi harga pokok penjualan berbasis analisis biaya produksi, permintaan pasar, dan kompetisi mampu meningkatkan margin laba dengan mempertahankan harga jual yang kompetitif. Penelitian ini berperan penting dalam pengembangan strategi harga pokok penjualan yang efektif. Sekar Mulya is an MSME in Mulyodadi Village, Sidoarjo District, which is engaged in processed food and beverages made from star fruit. The superior product produced by this MSME is fruit juice. This study aims to explore strategies for determining cost of goods sold as an effort to improve the competitiveness of Micro, Small and Medium Enterprises (MSMEs). The method used in this case study identifies factors that influence the determination of cost of goods sold and its impact on market competitiveness. The results show that MSMEs that implement a cost of goods sold strategy based on analysis of production costs, market demand, and competition are able to increase profit margins by maintaining competitive selling prices. This research plays an important role in the development of effective cost of goods sold strategies.
Early Childhood Education Teacher Management Strategy in Preventing Verbal Bullying in Early Childhood Ali Masykuri; Milla Ahmadia Apologia; Shofiyatuz Zahroh; Rif'atul Anita; Ganal Arief Rahmawan; Tantri Risda Zubaidah
Journal of Educational Management Research Vol. 4 No. 1 (2025)
Publisher : Al-Qalam Institue

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/jemr.v4i1.918

Abstract

Early childhood is a critical stage for character formation and socio-emotional development, making children vulnerable to deviant behaviors such as verbal bullying. This study aims to identify and analyze teacher management strategies in Islamic Early Childhood Education (PIAUD) to prevent verbal bullying in the classroom through Islamic values. This research employed a qualitative phenomenological design, using in-depth interviews, participatory observations, and documentation with PIAUD teachers experienced in handling verbal bullying. The findings reveal three main strategies: internalizing Islamic values through storytelling and routine practices; humanistic classroom management based on compassion and positive communication; and active collaboration with parents and school institutions. These strategies effectively raise children’s verbal awareness, build social leadership, and reduce verbal bullying behavior across genders. The study concludes that value-based teacher management is a constructive and preventive approach to fostering a safe, inclusive, and character-driven learning environment. These findings have practical implications for developing teacher training programs and Islamic early childhood education policies grounded in moral and spiritual values.
Dampak Fenomena Konten Anomali Brainrot terhadap Perkembangan Kognitif Anak Usia Dini: Studi Kasus di RA Al Ahmad Sidoarjo, Indonesia Milla Ahmadia Apologia; Ali Masykuri; Tantri Risda Zubaidah
JCE (Journal of Childhood Education) Vol 9 No 2 (2025): September-Februari
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jce.v9i2.2575

Abstract

The rapid proliferation of short-video platforms on various social media networks has recently increased early childhood exposure to anomalous digital content, popularly referred to as 'brainrot anomalies.' This term does not constitute a medical diagnosis but serves as a social label for ultra-short, repetitive content featuring visual absurdities with limited educational value. This study aims to explore children's responses to anomalous content and its implications for attention span and cognitive development in early childhood. Employing a qualitative approach with a descriptive case study design, the research was conducted at RA Al-Ahmad, Indonesia, involving ten children aged 5–6 years. Data were collected through structured observations, semi-structured interviews with parents, and documentation, followed by an analysis consisting of (a) data reduction, (b) data display, and (c) conclusion drawing. Data validity was ensured through method and source triangulation techniques. The findings indicate that 52% of the subjects exhibited a high level of interest, characterized by intense focus and repetitive imitative behavior toward anomalous video content, which potentially influences the child's perception of concrete reality. Furthermore, 30% of the subjects showed moderate interest and were easily diverted to other activities, while 18% displayed low interest. Although no direct evidence of cognitive decline was found, dominant exposure to rapid and repetitive content tends to reduce opportunities for deeper cognitive stimulation. In conclusion, while anomalous short-video content does not directly cause cognitive impairment, it is associated with shifts in attention patterns among young children. Practically, this study recommends active mediation by parents and educators, the selection of developmentally appropriate content, and the regulation of screen time duration.
Pelatihan Penyusunan Laporan Keuangan Sederhana Bagi Pelaku Usaha Di Transmart Sidoarjo Achmad Wicaksono; Chairil Anwar; Tantri Risda Zubaidah; Alfira Dwi Anggraini; Anifah Tiara Kusuma Wardani; Muhammad Raffi Mirza; Riezca Nur Fitriana; Novita Dwi Adeliyah
Eastasouth Journal of Impactive Community Services Vol 2 No 02 (2024): Eastasouth Journal of Impactive Community Services (EJIMCS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejimcs.v2i02.225

Abstract

Saat ini perkembangan UMKM telah memberikan dampak yang signifikan terhadap sektor perekonomian, termasuk pengelolaan keuangan. Namun, banyak pelaku usaha yang tidak memiliki kemampuan dan kemauan untuk melakukan pencatatan dasar atas uang yang mereka terima dan keluarkan untuk operasionalnya. Pelatihan ini diadakan dengan tujuan untuk membantu para pelaku usaha dalam menyusun laporan keuangan sesuai dengan standar akuntansi yang berlaku. Pelatihan ini dilaksanakan dengan metode ceramah dan praktek. Pelatihan ini terselenggara sebagai bentuk kerjasama UNUSIDA dengan Transmart Sidoarjo. Hasil pelatihan menunjukkan bahwa sebagian besar peserta mampu menyusun laporan keuangan dengan menggunakan aplikasi Buku Warung. Penggunaan aplikasi Buku Warung diharapkan dapat membantu pelaku usaha dalam penyusunan laporan keuangan dan pencatatan keuangan usaha sehari-hari. Selanjutnya mendukung program Digitalisasi UMKM yang dicanangkan oleh pemerintah.