Muhammad Ridho Rahman
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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.