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PENERAPAN PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING UNTUK PENETAPAN HARGA JUAL Pada Pabrik Tahu “Feri Irawan” Desa Pakusari Santoso, Moch; Yuliarti, Norita Citra; Afroh, Ibna Kamelia Fiel
Jurnal Mahasiswa Entrepreneurship (JME) Vol 2 No 1 (2023): JANUARI 2023
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (585.394 KB) | DOI: 10.36841/jme.v1i11.2568

Abstract

Many factories or companies do not have proper financial records, especially in calculating the cost of production. Though the calculation is needed in order to facilitate the company in determining the selling price. The method used to calculate the cost of tofu production in this study is the full costing method because in this method it is required to include all costs incurred in the production process, including fixed overhead costs and variable overhead costs. This study uses a descriptive qualitative approach where the aim is to explain systematically the research focus which includes calculating the cost of production using the full costing method and determining the selling price based on the cost plus pricing method. The object of this research is the tofu factory. Data was collected by means of observation, interviews, and documentation. From the results of the study indicate that the calculation of the cost of production based on the full costing method produces higher costs than the calculation according to the company. This is because the company has not included all the cost components incurred for the production process, such as variable overhead costs and non-production costs. So that also experienced an increase in setting the selling price.
EFEKTIVITAS MODEL PEMEBELAJARAN KOOPERATIF JIGSAW UNTUK MENINGKATKAN KEAKTIFAN DAN PRESTASI BELAJAR MATERI AL-QUR’AN Sagiman, Sagiman; Tri Setyo, Tri Setyo; Santoso, Moch; Hakim, Ibnu
Al Fattah Ejournal Sma Al Muhammad Cepu Vol. 2 No. 02 (2023): Jurnal Pendidikan
Publisher : https://www.ejournal.smaamc.sch.id/index.php/belajar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1989/86j0nc25

Abstract

This research is Classroom Action Research which examines the implementation of cooperative learning “Jigzaw” to increase the students’ participation and achievement. Observation and test were used to know the students’ participation and achievement. The results had two cycles, and every cycle consists of six steps; orientation, division of origin group, determining materials, forming expert group, discussion, and presentation. The result showed there was development from cycle 1 to cycle 2, the percentage of students whose activity was in the low category continued decrease, namely 55%-13%-4% while moderate category is from 25%-35%-30%. while the high category is from 20%-52%-66%. The result showed students who passed KKM increased from 61 % to 86%, it means there were 97% of students who passed KKM. From the result above using jigzaw successfully increased students;
MODERASI BERAGAMA PESERTA DIDIK DI SEKOLAH MENENGAH PERTAMA NEGERI 1 KASIMAN KABUPATEN BOJONEGORO Tri Setyo; Karjo; Santoso, Moch; Hakim, Ibnu
Al Fattah Ejournal Sma Al Muhammad Cepu Vol. 3 No. 03 (2023): Jurnal Pendidikan
Publisher : https://www.ejournal.smaamc.sch.id/index.php/belajar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1989/8rcgsr51

Abstract

Abstract Religious moderation, an attitude of mutual respect between religious communities, is very important to achieve harmony between religious communities, which ultimately will strengthen the unity of the nation and state. This research uses a descriptive qualitative research approach, with primary data sources of school principals, teachers and students as well as documents. The results of this research are (1) Planning for Religious Moderation of Students at Kasiman State Middle School 1, Bojonegore Regency, including: Student selection, Indoctrination includes: having noble morals and competitiveness, Instrumentation includes: written and well-organized practice (2) Implementation of Moderation The religion of students at Kasiman State Middle School 1, Bojonegoro Regency includes: an attitude of tolerance, not being a group fanatic, respecting culture, prioritizing unity. Well done
UPAYA PENINGKATAN MOTIVASI BELAJAR PAI BAGI SISWA MELALUI METODE PEMBELAJARAN ACTIVE LEARNING DI SDN NGLANDEYAN  TAHUN PEMBELAJARAN 2023/2024 Selfira; Siti Ulfa Zahrun N; Lauchatul Jannah; Dyah Candra Palupi; Santoso, Moch; Hakim, Ibnu
Al Fattah Ejournal Sma Al Muhammad Cepu Vol. 4 No. 01 (2024): Jurnal Pendidikan
Publisher : https://www.ejournal.smaamc.sch.id/index.php/belajar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1989/0y81kj84

Abstract

The purpose of this research is to determine the role of parents in guiding or developing students, to find out what factors support and hinder the role of parents in improving student learning achievement, and to find out the role of parents in improving student learning achievement. This type of research is field research with a qualitative approach, data obtained through observation, documentation and interview methods. The research results showed that the role of parents in improving student learning achievement in the family has gone quite well. The role of student parents is: 1) Parents who create a comfortable and calm home environment as well as good communication between parents and children; 2) Parents of students can organize activities and understand the student's situation. Problems faced by parents Improving academic achievement at home include: limited facilities; Children are less interested in learning, children's relationship with the environment; 3) Providing facilities to improve children's achievements; 4) Parents involve children in activities related to their learning, such as: tutoring or tutoring; 5) Controlling children studying at home and getting children to be disciplined with time when doing all activities. In conclusion, the role of parents in improving the learning achievement of grade 3 students at MI Assalam Bajo is very good, covering several aspects of both the role and educational and social background of parents. The role and attention of parents is an important factor that can influence children's learning achievement.