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All Journal BAREKENG: Jurnal Ilmu Matematika dan Terapan IKRA-ITH EKONOMIKA
Dzaky, Ahmad Naufal
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Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Energy Engineering Mathematics Mechanical Engineering Physics Transportation

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ANALISIS PENERAPAN METODE BIAYA BERDASARKAN AKTIVITAS DALAM PENENTUAN BEBAN POKOK PRODUKSI PADA UHARU ROASTERY Novyarni, Nelli; Dzaky, Ahmad Naufal; Harni, Reni; Kartijo
IKRAITH-EKONOMIKA Vol. 8 No. 1 (2025): IKRAITH-EKONOMIKA Vol 8 No 1 Maret 2025
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v8i1.4299

Abstract

Abstrak- Tantangan yang dihadapi sektor UMKM adalah kurangnya kemampuan dalammanajemen usaha. Salah satunya adalah ketelitian dalam menghitung besaran beban pokokproduksi pada produk yang dihasilkan. padahal kalkulasi itu sangat krusial dalam mendapatkanharga jual suatu produk. Oleh karena itu, penting untuk menerapkan metode yang lebih baik untukmengambil keputusan yang tepat. Tujuan dari penelitian ini adalah untuk menganalisisperbandingan kalkulasi beban pokok produksi dengan menggunakan metode Traditional Costing(TC) dan Activity-Based Costing (ABC), serta menganalisis keuntungan diperolehnya penerapanmetode tersebut. Penelitian ini merupakan penelitian kualitatif deskriptif dengan metodewawancara dan dokumentasi. Hasil dari penelitian ini membuktikan bahwa, kalkulasi BOPmenggunakan metode Activity-Based Costing (ABC) menghasilkan nilai yang lebih tinggidibandingkan dengan kalkulasi UHARU Roastery yang menggunakan metode Traditional Costing(TC). Kalkulasi BOP menggunakan metode Activity-Based Costing lebih relevan dalampenetapan beban pokok produksi, karena factory overhead yang dibebankan ke setiap produksesuai dengan jenis dan karakteristik aktivitas yang menyerap sumber daya..
OPTIMAL CONTROL ANALYSIS OF HIV/AIDS DISEASE SPREAD MODEL IN INDONESIA Utami, Wika Dianita; Dzaky, Ahmad Naufal; Fanani, Aris
BAREKENG: Jurnal Ilmu Matematika dan Terapan Vol 18 No 2 (2024): BAREKENG: Journal of Mathematics and Its Application
Publisher : PATTIMURA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/barekengvol18iss2pp0707-0716

Abstract

The Human Immunodeficiency Virus (HIV) is a contagious virus that weakens the immune system of infected individuals, making them more susceptible to various diseases. These individuals are referred to as those exposed to the AIDS disease, which unfortunately, cannot be cured. To effectively manage AIDS, prevention is crucial in slowing down the spread and growth of the HIV virus. Mathematical modeling can play a significant role in the optimal control of AIDS. In this study, the , , , , model with three different optimal controls were employed. Optimal control involves public health education campaigns, screening, and treatment. The goal is to minimize the number of individuals infected with HIV/AIDS using Pontryagin's Maximum Principle. This principle considers various factors, such as population class coefficients, cost weights, and control variables to determine the most effective approach. The simulation results indicate that counseling control in the exposed population class ( ) yields better outcomes compared to counseling control in the susceptible class and treatment control in the HIV-infected population class. This implies that focusing on educating and counseling individuals who are exposed to HIV can be more efficient in AIDS control than targeting those already infected or at risk. By applying these optimal control strategies, it may be possible to mitigate the impact of HIV/AIDS and improve public health outcomes.
Co-Authors Aris Fanani Harni, Reni Kartijo Nelli Novyarni Wika Dianita Utami