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Analisis Biaya Produksi dengan Metode Full Costing UMKM Bakso Sido Mandiri Hanifah Silih Maulida; Indri Fitria Sari; Khalisa Radhia Tedjawati; Muhammad Ridho Rahman; Xaveriana, Fransiska; Intan Maulidhia; Tiar Lina Situngkir
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 11 No. 1 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v11i1.2156

Abstract

Analysis for Micro, Small and Medium Enterprises or MSME meatballs using the Full Costing method aims to provide a comprehensive picture of efficiency and cost effectiveness in meatball production. This study was conducted by identifying the cost components involved, ranging from raw materials, labor, to overhead costs such as rent and utilities. This data was collected through interviews with MSME meatballs that were the objects of the study. The results of the analysis show that the application of the Full Costing method can help MSME in determining the right selling price and optimizing cost efficiency.
The critical thinking ability of junior high school students in numeracy learning assisted by augmented reality on the topic of rectangular prisms Muhammad Ridho Rahman; Meryansumayeka
Journal of Honai Math Vol. 8 No. 2 (2025): Journal of Honai Math
Publisher : Universitas Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30862/jhm.v8i2.839

Abstract

The increasing focus on computational thinking and numeracy has established critical thinking as a paramount skill in modern mathematics education; however, evidence on how emerging technologies, specifically Augmented Reality (AR), mediate this cognitive process in students remains limited. This study addresses this lacuna by providing an in-depth, mixed-methods analysis of junior high school students' critical thinking performance within an AR-assisted numeracy learning environment, focusing specifically on the challenging domain of rectangular prisms. Employing a descriptive quantitative and qualitative design, this research aims to meticulously describe and evaluate the critical thinking ability of three eighth-grade students selected via purposive sampling across high, moderate, and low initial mathematical ability levels. Data were systematically collected through validated open-ended written tests and follow-up interviews and analyzed using Facione’s framework (interpretation, analysis, evaluation, and inference) with a three-tier performance categorization (> 75: high; 60-74: moderate; < 60: low). The analysis revealed a moderate overall level of critical thinking ability (mean score: 66.62). A direct correlation with prior ability was observed: the high-ability student performed highly across all indicators, the moderate-ability student showed proficiency in interpretation and analysis but deficits in evaluation and inference, and the low-ability student remained low across all four facets. These findings significantly highlight the differential influence of prior mathematical ability on higher-order thinking skills, suggesting that while AR effectively facilitates the visualization and analysis components of critical thinking, complementary pedagogical interventions are necessary to enhance complex skills such as mathematical inference.
Peran Sistem Informasi Manajemen dalam Pengambilan Keputusan Bisnis Berbasis Data Yefta Syalom Paskah Tampubolon; Muhammad Ridho Rahman; Syarifah Agnia; Asep Maulana
Jurnal Ilmiah Wahana Pendidikan Vol 12 No 6.A (2026): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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Abstract

Penelitian ini bertujuan untuk menganalisis peran Sistem Informasi Manajemen (SIM) dalam menunjang pengambilan keputusan bisnis berbasis data dengan pendekatan studi literatur. Data diperoleh dari sepuluh publikasi ilmiah yang relevan dan terkini tentang implementasi SIM dalam organisasi modern. Hasil kajian membuktikan bahwa SIM berfungsi penting dalam mempersiapkan informasi yang akurat, relevan, dan tepat waktu sehingga mampu meningkatkan kualitas keputusan manajerial. Selain meningkatkan efisiensi operasional, SIM juga berguna sebagai alat strategis yang terintegrasi dengan teknologi digital seperti ERP, CRM, dan Business Intelligence. Integrasi ini mengharuskan organisasi memperoleh insight yang mendalam terhadap data, memperkuat perencanaan, serta meningkatkan daya saing. Namun, penelitian ini juga mendapatkan adanya tantangan implementasi, termasuk keterbatasan sumber daya manusia, resistensi terhadap perubahan, serta kebutuhan investasi yang cukup besar. Temuan ini membagikan gambaran komprehensif tentang kontribusi SIM dalam era pengambilan keputusan berbasis data.
Gaya Kepemimpinan Transformatif dan Dampaknya terhadap Inovasi Tim di Era Digitalisasi Organisasi Muhammad Ridho Rahman; Irfan Dhianur Alam Putra; Indra Setiawan Aji; Gabryel Abiyyu Subarkah
Jurnal Ilmiah Wahana Pendidikan Vol 12 No 6.A (2026): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Era digitalisasi organisasi menuntut pemimpin untuk mampu beradaptasi dan mendorong inovasi secara berkelanjutan. Penelitian ini bertujuan untuk menganalisis bagaimana gaya kepemimpinan transformatif berpengaruh terhadap inovasi tim dalam konteks organisasi digital. Kajian dilakukan melalui metode literature review terhadap berbagai penelitian terbaru terkait kepemimpinan transformatif, kepemimpinan digital, kinerja karyawan, serta inovasi tim. Hasil telaah menunjukkan bahwa empat dimensi kepemimpinan transformatif pengaruh ideal, motivasi inspiratif, stimulasi intelektual, dan pertimbangan individual mampu memperkuat kreativitas, kolaborasi, dan kesiapan tim dalam merespons perubahan digital. Pemimpin yang mampu mengintegrasikan visi jelas, dukungan terhadap pengembangan teknologi, serta lingkungan kerja yang partisipatif terbukti meningkatkan intensitas inovasi tim. Namun, beberapa penelitian juga menunjukkan bahwa efektivitas kepemimpinan transformatif dipengaruhi oleh konteks organisasi, kesiapan teknologi, dan dinamika kerja jarak jauh. Dengan demikian, kepemimpinan transformatif berkontribusi signifikan terhadap inovasi tim, tetapi tetap memerlukan adaptasi strategis agar sesuai dengan tuntutan digitalisasi organisasi.