Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Pembelajaran Sastra Jurnal Akuntansi dan Governance Andalas
Oktavia, Nisa
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
REPRESENTASI NILAI KEARIFAN LOKAL DALAM FILM BERBAHASA JAWA BERJUDUL TURAH Oktavia, Nisa; Susanto, Gatut
Jurnal Pembelajaran Sastra Vol 5 No 01 (2023): Jurnal Pembelajaran Sastra
Publisher : Hiski Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51543/hiskimalang.v5i01.79

Abstract

Electronic mass media is a very efficient tool in disseminating information. Electronic mass media is widely used by the public because it is faster than other media. Films, which are a category of electronic mass media, are often a means of providing entertainment and are used to build certain discourses for society. It is not uncommon for genres in films to present local wisdom of certain regions. Local wisdom contains guidelines for determining actions and deeds that will be implemented every day. The film Turah is a film that presents the local wisdom of the coastal community of Kampung Tirang. Based on the explanation above, the aim of this research is to describe the value of local wisdom and the presentation of local wisdom values ​​in films. This type of research is descriptive qualitative. The results of data analysis found that there are 5 values ​​of local wisdom in the film Turah, namely, wisdom in livelihood, wisdom in language, wisdom in social relationships, wisdom in relationships with God, and wisdom in real form. The value of local wisdom is presented verbally and also visually. By presenting local wisdom in a film, it will open people's awareness that these values ​​need to be preserved. Local wisdom needs to be maintained to maintain community identity and balance the environment and nature, because currently people lack awareness regarding the true essence of local wisdom.
Analysis of Swot Research Method in Developing Accounting Strategies Karina, Hana; Oktavia, Nisa; Viasni, Sintia Ully; Nurulhuda, Siti Aisyah
East Asian Journal of Multidisciplinary Research Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i1.7442

Abstract

This research aims to analyze the use of SWOT analysis (Strengths, Weaknesses, Opportunities, Threats) in the context of accounting strategy development. SWOT analysis is used to evaluate internal and external factors that influence the accounting practices of a business entity. Through collecting data from various sources, including analysis of financial reports and literature reviews, this research identifies internal strengths and weaknesses in the accounting system, as well as external opportunities and threats that may influence accounting strategies. The results of the SWOT analysis highlight specific advantages in the accounting system such as the efficiency of financial data management, the quality of human resources, and the technology used. On the other hand, weaknesses such as lack of system integration or limited resources are a major concern. From an external perspective, opportunities such as new technological developments or regulatory changes provide positive prospects, however, threats such as intense market competition or the risk of policy changes are challenges that must be overcome.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI BATIK INCUNG DENGAN MENGGUNAKAN METODE ACTIVITY BASED COSTING Hernando, Riski; Oktavia, Nisa; Mukhzarudfa, Mukhzarudfa
Jurnal Akuntansi dan Governance Andalas Vol. 5 No. 1 (2024): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v5i1.66

Abstract

Penelitian ini bertujuan untuk menganalis perhitungan harga pokok produksi pada usaha kecil batik incung dengan menggunkana metode activity based costing dan untuk mengetahui perbandingan harga pokok produksi pada usaha kecil batik incung dengan menggunakan metode konvensional dan activity based costing. Objek yang akan di teliti adalah penerapan metode activity based costing dalam penetuan harga pokok produksi pada usaha kecil batik incung. Penelitian ini meggunakan metode kualitatif berdasarkan ekplanatory research yaitu penelitian yang tujuannya untuk mengungkapkan atau mengexplore atau menjelaskan secara mendalam tentang variable tertentu dan penelitian ini bersifat deskriptif. Hasil penelitian menunjukkan biaya produksi menggunakan metode activity based costing menghasilkan biaya yang lebih kecil. Biaya diperoleh dengan menghitung biaya tenaga kerja lansung dan biaya overhead pabrik. Biaya tenaga kerja lansung merupakan biaya paling besar dalam aktivitas produksi batik. Sedangkan perhitungan di lakukan oleh usaha kecil batik incung menghasilkan biaya yang lebih besar. Maka perlu dilakukan perhitungan dengan pendekan yang lebih akurat yaitu dengan menggukan metode activity based costing.
Co-Authors Gatut Susanto Hernando, Riski Karina, Hana Mukhzarudfa, Mukhzarudfa Nurulhuda, Siti Aisyah Viasni, Sintia Ully