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All Journal JPLED TEKNOBIS : Jurnal Teknologi, Bisnis dan Pendidikan
Desty Natalia
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Penerapan Akuntansi Biaya dalam Penentuan Harga Jual Produk. Studi Kasus: Penjualan Mango Sago pada De’Citarasa Meutia Ramadani; Anita Ratna Sari; Desty Natalia; Citra Nova Anggun; Kusuma Adi Rahardjo
TEKNOBIS : Jurnal Teknologi, Bisnis dan Pendidikan Vol. 2 No. 3 (2024): TEKNOBIS : Teknologi, Bisnis Dan Pendidikan
Publisher : Shofanah Media Berkah

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Abstract

Salah satu komponen utama strategi pemasaran yang dapat memengaruhi profitabilitas dan daya saing perusahaan adalah menentukan harga jual produknya. Tujuan dari penelitian ini adalah untuk menguji bagaimana akuntansi biaya digunakan untuk menentukan harga jual produk di De' Citarasa, dengan penekanan khusus pada Mangga Sagu. Biaya produksi, biaya tetap, dan biaya variabel semuanya dianalisis sebagai bagian dari teknik penelitian studi kasus kualitatif. Wawancara mendalam, observasi, dan analisis dokumen digunakan untuk mengumpulkan data. Menurut temuan tersebut, De' Citarasa dapat mempertahankan margin laba dan menetapkan harga jual yang kompetitif dengan bantuan akuntansi biaya. Penelitian ini juga menunjukkan bahwa penetapan harga dipengaruhi oleh variabel eksternal termasuk preferensi konsumen dan pergerakan pasar. Berdasarkan analisis biaya dan perubahan kondisi pasar, manajemen disarankan untuk mempertimbangkan fleksibilitas harga. Diharapkan bahwa profesional bisnis kuliner lainnya akan menggunakan temuan ini sebagai panduan untuk meningkatkan taktik penetapan harga produk mereka.
Integration of Religious and Ethical Foundations in Education: A Study of Curriculum Objectives and Content Risky Oktafia; Erfina; Gunawan; Desty Natalia; Nandang Budiman
Journal of Practice Learning and Educational Development Vol. 6 No. 2 (2026): Journal of Practice Learning and Educational Development (JPLED) in Press
Publisher : Global Action and Education for Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58737/jpled.v6i2.1068

Abstract

 Education in Indonesia plays a strategic role in shaping students' character by strengthening religious and ethical foundations in the curriculum. This study aims to analyze the integration of religious and ethical values in the Merdeka Curriculum, particularly in terms of its objectives, content, and implementation in the context of arts education. The research method used literature study and policy analysis by examining academic sources and relevant education regulations. The results of the study show that the Merdeka Curriculum explicitly places the Pancasila Student Profile as the foundation for character building, with the dimensions of faith, devotion to God Almighty, and noble character as the main indicators. The integration of religious and ethical values is realized both through core subjects, such as Religious Education and Pancasila, and across disciplines through the Pancasila Student Profile Strengthening Project (P5). In arts education, these values are reflected through the use of local and religious-based artworks that contribute to strengthening students' moral awareness, ethics, and cultural identity. However, implementation in the field still faces challenges in the form of variations in teacher competence, differences in value interpretation, and limited supporting facilities. This study concludes that the integration of religious and ethical foundations in the Merdeka Curriculum plays an important role in shaping the character of students holistically, thus requiring a structured, contextual, and collaborative implementation strategy, especially in arts education.
Co-Authors Anita Ratna Sari Citra Nova Anggun Erfina Gunawan Kusuma Adi Rahardjo Meutia Ramadani Nandang Budiman Risky Oktafia