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All Journal Horizon: Indonesian Journal of Multidisciplinary Jurnal Abdimas Independen Jurnal Wicara Desa
Anuggrah, Anggun
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Pelatihan Perhitungan Harga Pokok Produksi Berdasarkan Metode Full Costing di UKM Printing House Akram, Akram; Animah, Animah; Mujahidi, Khairul; Hastuti, Ely Windarti; Baiq, Krisnina Maharani Putri; Aptasari, Fety Widianti; Anuggrah, Anggun; Amita, Amita
https://jurnal.fe.unram.ac.id/index.php/abdimas/about/privacy Vol 5 No 2 (2024): Jurnal Abdimas Independen, November 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/independen.v5i2.1380

Abstract

Perhitungan harga pokok produksi dengan metode full costing dianggap lebih akurat karena mencakup semua komponen biaya dengan rinci dalam proses produksi. Pengabdian kepada masyarakat ini bertujuan untuk memberikan pelatihan dan pembinaan terkait perhitungan harga pokok produksi dengan membandingkan perhitungan menggunakan metode full costing dengan metode yang diterapkan oleh UKM Printing House. Hasilnya menunjukkan bahwa metode full costing menghasilkan harga pokok produksi sebesar Rp 269,6-, yang lebih tinggi dibandingkan Rp 200,- menurut metode UKM Printing House. Perbedaan ini terjadi karena UKM Printing House hanya mempertimbangkan biaya bahan baku kertas hvs, biaya tenaga kerja, dan biaya overhead listrik, tanpa memasukkan biaya bahan baku lain seperti tinta, dan lem, serta biaya overhead tambahan seperti penyusutan peralatan, sewa tempat, dan wifi.
UPAYA PENCEGAHAN STUNTING MELALUI KEGIATAN SOSIALISASI DI DESA SERUNI MUMBUL, KECAMATAN PRINGGABAYA, KABUPATEN LOMBOK TIMUR Faradila, Nurul; Zikri, Mahya; Anuggrah, Anggun; Lingga, Shelvya Aprya; Toyyibah, Zurriyatun; Ligasari, Via; Pebrianti, Baiq Tata Maharani; Ramdhani, Yusril Ibtida; Saputra, Andika; Zinuraen, Ahmad
Jurnal Wicara Vol 3 No 4 (2025): Jurnal Wicara Desa
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/879kgp94

Abstract

Stunting remains a chronic nutritional problem that significantly affects children's physical growth and cognitive development. East Lombok Regency, particularly Seruni Mumbul Village, is one of the regions with a relatively high prevalence of stunting, thus requiring prevention efforts through community education. The purpose of this activity was to improve community knowledge regarding stunting, its causes, long-term impacts, and preventive measures that can be applied at the household level. The activity was carried out through a socialization program at Posyandu Gumbang Sari involving pregnant women, mothers with toddlers, and posyandu cadres. The stages of the activity included delivering educational materials, interactive discussions, practical training on preparing balanced nutrition menus using local food sources, and evaluation through pre-test and post-test. The results indicated an increase in community understanding of the importance of balanced nutrition, proper parenting, and regular child growth monitoring. The community also showed high enthusiasm in participating and demonstrated the ability to apply the knowledge in daily practices. Thus, this socialization program successfully achieved its objectives, namely enhancing the awareness and understanding of Seruni Mumbul Village community in sustainable stunting prevention efforts.
Pengaruh Kemudahan Penggunaan, Kemanfaatan, Literasi Keuangan, dan Gaya Hidup Hedonis Terhadap Perilaku Berutang Mahasiswa Pengguna Shopee Paylater Junaidin; Anuggrah, Anggun
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 4 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i4.7255

Abstract

The growth of digital financial services via the "Buy Now, Pay Later" (BNPL) model—such as Shopee PayLater—offers students easy access to financing but also risks fostering consumptive borrowing behavior. This study aims to analyze the impact of perceived ease of use, perceived usefulness, financial literacy, and hedonistic lifestyle on the borrowing behavior of Universitas Bima Internasional students who use Shopee PayLater. A quantitative approach with a causal-associative method was employed. Data were collected via questionnaires from 105 student users of Shopee PayLater, selected using purposive sampling. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0 software. The results indicate that perceived ease of use has a positive and significant effect on borrowing behavior (β = 0.214; p = 0.021), as does perceived usefulness (β = 0.263; p = 0.005) and hedonistic lifestyle (β = 0.319; p < 0.001); conversely, financial literacy has a negative and significant effect (β = -0.286; p = 0.002). An R² value of 0.650 demonstrates that these four variables explain 65.0% of the variation in students' borrowing behavior. These findings suggest that the convenience and utility of BNPL, along with a hedonistic lifestyle, can increase the propensity to borrow, whereas financial literacy plays a role in mitigating this tendency. The study underscores the importance of strengthening students' financial literacy to ensure that BNPL services are used wisely and responsibly
Co-Authors Akram, Akram Amita, Amita ANDIKA SAPUTRA Animah Animah Aptasari, Fety Widianti Baiq, Krisnina Maharani Putri Ely Windarti Hastuti, Ely Windarti Faradila, Nurul Junaidin, Junaidin Ligasari, Via Lingga, Shelvya Aprya Mujahidi, Khairul Pebrianti, Baiq Tata Maharani Ramdhani, Yusril Ibtida Toyyibah, Zurriyatun Zikri, Mahya Zinuraen, Ahmad