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All Journal Equity: Jurnal Ekonomi Orien: Cakrawala Ilmiah Mahasiswa Business Management
Pipin, Pipin
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Strategi guru dalam mengoptimalkan bahan bekas sebagai media pembelajaran anak usia dini Pipin, Pipin; Husain, Itsnain Alfajri; Niasari, Tanjung
Orien: Cakrawala Ilmiah Mahasiswa Vol 3, No 2 (2023)
Publisher : Universitas Indraprasta PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/ocim.v3i2.10826

Abstract

used materials can be used as learning media if they are processed in the right way. This research aims to describe teachers' strategies for optimizing used materials as learning media for early childhood. This research was conducted at the TK Dharma Wanita Kecamatan Tinanggea Kabupaten Konawe Selatan. This research is descriptive qualitative research. The data in this research comes from primary data sources and secondary data sources. Primary data comes from two teachers, while secondary data comes from two students as well as documents related to this research idea. Data was collected through interviews, observation and documentation. Data was analyzed using reduction, display and verification. Data were validated through triangulation techniques. The results of the research show that teachers optimize used materials as learning media through several activities, namely collecting, selecting or sorting, and making. After this mechanism, the media that has been created is immediately used as learning media because the media created has been adapted to the learning theme.
Regional Tax Compliance Analysis of PB1 in Pangkalpinang Pipin, Pipin; Aprilian, Rahil Imainul; Suciati, Fardillah; Elista, Irma
Equity: Jurnal Ekonomi Vol 13 No 2 (2025): Equity : Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v13i2.398

Abstract

This study aims to evaluate the extent to which the installation of tax banners as media of socialization can improve tax compliance among cafe and restaurant business actors in Pangkalpinang City. Restaurant tax (PB1) is an important contributor to local revenue, with revenue achievements in 2023 amounting to IDR 27.3 billion or 21.7% of total local revenue. This study uses a descriptive qualitative approach, with data collected through observation, interviews, and documentation studies. The research sample includes 1-10 cafe and restaurant owners who have installed tax banners and routinely pay PB1. The research findings indicate that tax banners act as a visual reminder and educational media for consumers, although their influence on business actors is relatively limited. Banners are considered effective in increasing the timeliness of tax reporting, but do not have a significant impact on the amount of tax payments. The SWOT analysis reveals that banners have the advantage of being a cost-effective means of information and physical evidence of compliance, but also have weaknesses such as limited information space and the risk of "banner blindness". This study concludes that the installation of banners has a positive impact on tax compliance, although optimization efforts are still needed through more intensive socialization and periodic policy evaluation. The recommendations put forward include the need for further research with a quantitative approach and expanding the scope of research objects to obtain more comprehensive findings.
Calculation of Production Cost in Determining the Selling Price in Bang Halim's Tofu Business Pipin, Pipin; Idrus, Muhammad; Hamzah, Hajrah
Business Management Vol 5, No 1 (2026): Business Management Februari
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v5i1.10207

Abstract

This study analyzes the calculation of the cost of goods manufactured (COGM) in determining the selling price of Bang Halim’s tofu business and identifies the supporting and inhibiting factors affecting this calculation. Data were collected through observation, interviews, and document analysis. One production run produces one talang containing 300 pieces (1 × 1.2 meters), using 5 kg of soybeans costing Rp50,000 and five workers paid Rp50,000 each per production run. Based on Bang Halim’s calculation, the COGM is Rp333.34 per piece, Rp100,002 per production run, and Rp45,000,900 per month. Using the full costing method, which includes raw material costs, direct labor costs, and factory overhead costs of Rp1,209,250, the calculated COGM is Rp4,030 per piece, Rp1,209,000 per production run, and Rp544,050,000 for November 2024. Bang Halim set the selling price at Rp500 per piece and Rp150,000 per talang, while the cost-plus pricing method with a 20% profit margin (Rp806) resulted in a selling price of Rp4,836 per piece, Rp1,450,800 per production run, and Rp652,860,000 per month with a profit margin of Rp108,810,000. The main supporting factor is the high quality of raw materials, while the inhibiting factor is limited knowledge of cost components, leading to inaccuracies in determining the cost of goods manufactured.
Co-Authors Aprilian, Rahil Imainul Elista, Irma Hamzah, Hajrah Husain, Itsnain Alfajri Muhammad Idrus Niasari, Tanjung Suciati, Fardillah