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All Journal Worksheet : Jurnal Akuntansi JURNAL ORTO DIDAKTIKA
Firdayanti Firdayanti
Universitas Negeri Makassar
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Other

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PENGEMBANGAN MEDIA PEMBELAJARAN TABUNG SELUNCUR KELERENG UNTUK MENINGKATKAN KEMAMPUAN MENGENAL ANGKA PADA ANAK TUNARUNGU KELAS II DI SLB HOME BASE Firdayanti Firdayanti; Dwiyatmi Sulasminah; Mustafa Mustafa
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Publisher : JURNAL ORTO DIDAKTIKA

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Abstract

This research examines the development of marble slide tube media in improving the ability to recognize numbers in class II deaf students at SLB Home Base. The formulation of the research problem is: (1) What are the results of the analysis of the needs for the development of a mathematical marble slide tube media in improving the ability to recognize numbers in class II deaf children? (2) What is media design that can improve the ability to recognize numbers in class II deaf children? (3) How is the validity and practicality of the marble slide tube media in improving the ability to recognize numbers in class II deaf children? (4) What is the feasibility of the marble slide tube media in improving the ability to recognize numbers in class II deaf children? The purpose of this study was to find out: (1) The results of the analysis of the needs for the development of mathematical marble slide tube media in improving the ability to recognize numbers in class II deaf children. (2) Media design that can improve the ability to recognize numbers in class II deaf children. (3) The validity and practicality of the marble slide tube media in improving the ability to recognize numbers in class II deaf children. (4) The feasibility of marble slide tube media in improving the ability to recognize numbers in class II deaf children. Data collection techniques are questionnaires and validity tests. The subjects of this study were two validators, namely lecturers from the Department of Special Education. This research is a development research with a 4-D model, namely: the Define Stage, the Design Stage, the Development Stage, and the Dissemination Stage. Data were analyzed by quantitative descriptive analysis. The results of this study concluded that the results of the validity test for the development of marble slide tube media in improving the ability to recognize numbers in class II deaf students at SLB Home Base.
ANALISIS BREAK EVEN POINT (BEP) SEBAGAI ALAT PERENCANAAN LABA PADA USAHA KULIT LUMPIA SAHABAT CAP MERAH DESA JENETALLASA KECAMATAN PALLANGGA KABUPATEN GOWA Firdayanti Firdayanti
Worksheet : Jurnal Akuntansi Vol 5, No 3 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i3.8720

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting Indonesia’s economy through job creation, increasing community income, and contributing to the national Gross Domestic Product (GDP). However, many MSMEs still face limitations in financial management, particularly profit planning, which may hinder business growth and reduce competitiveness. This problem is also experienced by Sahabat Cap Merah Lumpia Skin Business located in Jenetallasa Village, Pallangga District, Gowa Regency, which still faces difficulties in determining profit targets, controlling production costs, and dealing with monthly sales fluctuations. These conditions indicate the absence of structured profit planning, which may affect business decision-making. This study aims to analyze the Break Even Point (BEP) as a profit planning tool for the business. The research method used was descriptive qualitative with quantitative data in the form of cost, production, and sales data for the January–December 2024 period obtained through interviews and documentation. The results showed that fixed costs amounted to Rp385,015,000 per year and variable costs amounted to Rp244,879,654 per year. The contribution margin was Rp10,559.23 per unit with a contribution margin ratio of 75%. The break-even point was achieved at sales of 3,039 units or Rp42,539,484 per month. The Margin of Safety (MOS) ranged from 1,461 to 5,841 units, indicating that the business was in a safe condition. To achieve the profit target, the business needs to sell at least 3,986 units or Rp55,798,028 per month. In conclusion, Break Even Point analysis can be effectively used as a profit planning tool to determine minimum sales targets, control costs, and support better business decision-making for MSMEs. 
Co-Authors Dwiyatmi Sulasminah Mustafa Mustafa