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All Journal INTECOMS: Journal of Information Technology and Computer Science Pelita : Jurnal Kajian Pendidikan dan Pembelajaran Indonesia
Nurmawati, Lilik
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Computer Science & IT Education Languange, Linguistic, Communication & Media Mathematics Other

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Analisis Perhitungan HPP Dan Harga Jual Produk UN Owen Menggunakan Metode Full Costing Dan Metode Cost Plust Pricing Nurmawati, Lilik; Hidayat, Hidayat; Negoro, Yanuar Pandu
INTECOMS: Journal of Information Technology and Computer Science Vol 7 No 5 (2024): INTECOMS: Journal of Information Technology and Computer Science
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/intecoms.v7i5.12453

Abstract

Penelitian ini mengevaluasi cara perhitungan nilai jual barang "Curcuma Sugar" oleh UN OWEN, UMKM dari Gresik, Jawa Timur, yang mengalami kerugian meski permintaan tinggi. Mengaplikasikan metode Full costing serta Variable Costing, Penelitian ini menganalisis nilai Harga Pokok Produksi (HPP) dan Menetapkan harga jual optimal melalui Metode Cost Plus Pricing. Hasil analisis menunjukkan pengukuran manual UN OWEN kurang memperhitungkan biaya overhead dan penyusutan, sehingga memberikan harga jual yang cocok dan tepat. Berdasarkan perhitungan dan analisis, harga jual ini akan diperuntukkan untuk memperoleh keuntungan 15%, 20%, dan 25% dengan pendekatan Full Costing adalah Rp 27.747, Rp 28.976, dan Rp 30.183 per unit, sedangkan pendekatan Variable Costing menghasilkan harga Rp 21.948, Rp 22.902, dan Rp 23.856 per unit. Penelitian ini menyarankan agar UN OWEN menggunakan perhitungan yang lebih mendetail untuk menentukan harga jual guna menghindari kerugian. Kata Kunci: Full Costing, Cost Plus Pricing, UMKM
Improving Understanding of Compound Sentences Through Think Pair Share and Make a Match Susanti, Romia Hari; Lasvenia, Anindyksa; Nurmawati, Lilik
Pelita : Jurnal Kajian Pendidikan dan Pembelajaran Indonesia Vol. 5 No. 1 (2025): Volume 5 Nomor 1 Tahun 2025
Publisher : Actual Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56393/pelita.v5i1.3313

Abstract

This study aims to examine the effect of applying the Think Pair and Share learning model combined with the Make a Match educational media on improving students’ cognitive learning outcomes in multi-tiered compound sentence material in Grade V at Tanjungrejo 1 Public Elementary School. The research was motivated by the low achievement of students’ cognitive outcomes in understanding and constructing multi-layered sentences. The novelty of this study lies in the integration of the Think Pair and Share cooperative learning model with the Make a Match educational game in Indonesian language learning at the elementary school level. The research design employed classroom action research conducted in two cycles, each consisting of planning, implementation, observation, and reflection. The intervention involved pair discussions through the Think Pair and Share model during the comprehension stage, followed by activities of matching parent and child sentence cards using the Make a Match method to reinforce understanding. Data were collected through observation, interviews, tests, and documentation. The findings revealed an increase in the completeness of cognitive learning outcomes from 71 percent in the first cycle to 82 percent in the second cycle. These results indicate that combining the Think Pair and Share model with the Make a Match media effectively enhances students’ learning engagement and cognitive abilities, and it is recommended as an alternative strategy for implementing cooperative and game-based learning in primary schools.
Co-Authors Hidayat Hidayat Lasvenia, Anindyksa Susanti, Romia Hari Yanuar Pandu Negoro