scholarly journals The Difference of Cost of Good Manufactured Determination Using Traditional and Activity-Based Costing Method

2019 ◽  
Vol 1 (1) ◽  
pp. 41
Author(s):  
Ida Farida Adi Prawira
Keyword(s):  
Qualitative Research ◽  
Data Reduction ◽  
Traditional Method ◽  
Case Study Research ◽  
Selling Price ◽  
Data Display ◽  
Activity Based Costing ◽  
The Difference ◽  
The Cost

This research’s goal is to know the difference in the cost of good manufactured determination using traditional and activity-based costing in an MSMEs. This research can be classified into descriptive qualitative research with case study research design. The data in this research are collected by the triangulation method and the data is analyzed by data reduction, data display, and verification. The calculation of cost of good manufactured using Activity-Based Costing shows the average margin percentage is higher compared to the usage of traditional method. Activity-Based Costing Method can allocate the cost to the activities accurately dan help the management to determine the selling price.

scholarly journals Penerapan Kurikulum 2013 Revisi 2018 dalam Meningkatkan Prestasi Belajar Siswa

2020 ◽  
Vol 4 (1) ◽  
pp. 86-107
Author(s):  
Machrus Salim ◽  
Nila Mujtahidah
Keyword(s):  
Data Analysis ◽  
Data Reduction ◽  
Case Study Research ◽  
Data Sources ◽  
Data Display ◽  
Case Study Design ◽  
Success Indicators ◽  
Final Score ◽  
Using Data

The study aim at investigating the process of planning, implementing, and evaluating of the Revised 2013 Curriculum year 2018 to improve the students' achievement. The study was case study research with multi case study design as the objects of the study had some similarities. The data sources were the results of conducting interviews, documentations, and observations. The data analysis included data reduction, data display, and conclusion drawing. The data were verified using data sources triangulation.The result showed: 1) The planning at SMP Raden Fatah Batu and MTs Ihyaul Ulum Gresik was initiated by comprehending the existing syllabus, mapping the main and basic competence as well as the success indicators for each subject. The involvement of the teachers in The Teacher Association Forum was maximized to share ideas and conform the planning. 2) In implementing, both schools involved the associated basic competence and current issues, created pleasant and conducive learning, used learning media, and involved the parents which were effective in improving the students' achievement. 3) The evaluation was conducted comprehensively and factually. The students' achievement was identified continually on all of the aspects of learning and it involved teacher-counselor The final score was derived from the averaged total score.

Analisis Pembiayaan Murabahah dan Solusi Permasalahannya pada BMT Rizky Barokah Cabang Talun Magelang

2020 ◽  
Vol 4 (1) ◽  
pp. 18-26
Author(s):  
Siska Yulita ◽  
Endang Kartini Panggiarti
Keyword(s):  
Qualitative Research ◽  
Data Analysis ◽  
Data Reduction ◽  
Selling Price ◽  
Data Display ◽  
Analysis Techniques

The murabahah finance is sell and buy transaction which is seller acknowledge selling price and buyer pay to the seller as much as the price plus margin that being approved. Sometimes on going murabahah finance promise found obstacles and resistance being faced bank or debtor party. There for, we want to study more deep about murabahah finance in BMT RIzky Barokah as a research object. The research aims to analysis of the operation of murabahah finance, analysis of murabahah operation in KSPPS BMT Rizky Barokah with Fatwa Dewan Syariah Nasional (DSN MUI), and analysis of member perception of KSPPS BMT Rizky Barokah about murabahah finance. This type of research is qualitative research with data analysis techniques, namely data reduction, data display, and conclusion drawing and verification. The result is found conclusion that is process of operationalization of murabahah finance in KSPPS BMT Rizky Barokah different based on object of goods in the murabahah promise. There is a goods that have facilitated by BMT is motor-bicycle but there is have another goods that proxies by another party for the procuration. The execution of murabahah finance promise in Rizky Barokah has appropriate to the commandment and requirement of murabahah and appropriate with fatwa provisions DSN-MUI No. 04/DSN-MUI/IV/2000 about murabahah finance.

scholarly journals ANALISIS PRAKTIK MINDRING MODERN

2021 ◽  
Vol 8 (2) ◽  
pp. 403-423
Author(s):  
Nurzahroh Lailyah ◽  
Rozaq Muhammad Yasin ◽  
Pungky Lela Saputri
Keyword(s):  
Qualitative Research ◽  
Data Reduction ◽  
Data Display ◽  
Case Study Approach ◽  
Study Approach ◽  
Data Validity ◽  
Analytical Procedures

This research aims to analyze the practice of Mindring Modern Jaya Mandiri in Kudus from the view of the National Sharia Council (DSN) fatwa of the Indonesian Ulema Council (MUI) No. 110/DSN-MUI/IX/2017 about sale and purchase contracts. This research is a qualitative research with a case study approach. The method used in this research is interview, observation, and documentation. The data validity technique used is triangulation, with analytical procedures including data reduction, data display, making conclusions and verification. The results of this study indicate that the practice of Mindring Modern Jaya Mandiri Kudus is not in accordance with the fatwa of DSN MUI No: 110/DSN-MUI/IX/2017. The use of the lease-purchase contract is not in accordance with the practice of mindring. The appropriate contract is bai’  al-taqsith.

scholarly journals Analisis Penerapan Metode Activity Based Costing dalam Menentukan Harga Sewa Kamar Hotel

2018 ◽  
Vol 6 (2) ◽  
pp. 93
Author(s):  
Fahmi Hikmah Faishal ◽  
Heni Mulyani ◽  
Leni Yulianti
Keyword(s):  
Lower Cost ◽  
Secondary Data ◽  
Data Sources ◽  
Selling Price ◽  
Activity Based Costing ◽  
Hotel Room ◽  
Descriptive Research ◽  
Secondary Data Sources ◽  
The Difference ◽  
The Cost

Abstract.This study aims to find out how the application of hotel room rental prices by using activity based costing at de’Kayakini Bandung hotels. This study uses descriptive research methods. Descriptive research to determine the difference in activity based costing methods with traditional methods. In this study there is only one type of variable used, namely rent. The rental price is the amount of money that will be paid for something to be received, the rental price in this study is the selling price. The data sources used in this study are secondary data sources. Secondary data is obtained from Hotel De’Kayakini in the form of hotel cost reports. The results of the study show that from the calculation of the cost of rooms using the activity based costing method, the lower cost of goods is obtained compared to the traditional cost accounting method.Keywords. activity based costing; room rental prices AbstrakPenelitian ini bertujuan untuk untuk mengetahui bagaimana penerapan harga sewa kamar hotel dengan menggunakan activity based costing pada hotel de’Kayakini Bandung. Penelitian ini menggunakan metode penelitian deskriptif. Penelitian deskriptif untuk mengetahui perbedaan metode activity based costing dengan metode tradisional. Dalam penelitian ini terdapat hanya satu jenis variabel yang digunakan yaitu harga sewa. Harga sewa adalah sejumlah uang yang akan dibayarkan untuk sesuatu hal yang akan diterima, harga sewa dalam penelitian ini adalah harga jual. Sumber data yang digunakan dalam penelitian ini, merupakan sumber data sekunder. Data sekunder didapatkan dari Hotel De’Kayakini berupa laporan biaya hotel. Hasil penelitian menunjukkan bahwa dari perhitungan harga  pokok kamar dengan menggunakan metode activity based costing diperoleh harga pokok yang lebih rendah dibandingkan dengan metode traditional cost accounting.Kata kunci. activity based costing; harga sewa kamar

scholarly journals Pedagogical compentence of mathematics education lectures using LMS (Learning Management System) moodle in the era Covid-19

2021 ◽  
Vol 7 (1) ◽  
pp. 64-80
Author(s):  
Puput Suriyah ◽  
M. Zainudin ◽  
Suen Yektiana
Keyword(s):  
Mathematics Education ◽  
Research Design ◽  
Data Reduction ◽  
Management System ◽  
Case Study Research ◽  
Data Display ◽  
Study Research ◽  
Pedagogical Competence ◽  
Teacher's Perspective

This study aimed to investigate to what extent the mathematics education lectures’ pedagogical competence using LMS Moodle in the era covid-19. The researchers employed a case study research design and the participants comprised three mathematics education lecturess who used LMS Moodle IKIP PGRI Bojonegoro. As well, to collect the data, observation, questionnaire, and fieldnotes were used based on the teacher's perspective. The responses were then to be interpreted into percentages and analysed descriptively. There were three main phases to analyse the data, namely data reduction, data display, and conclusion drawing and verification. Moreover, triangulation was applied to validate and verify the data collected. The results of this study indicated that the mathematics education lectures' pedagogical competence was good as a whole of the seventh aspects discussed.

scholarly journals Lombok Living Strategy After The Lombok Earthquake

2020 ◽  
Vol 3 (1) ◽  
Author(s):  
Hemi Wulan Martatiwi ◽  
Nurhadi Nurhadi ◽  
Chatarina Muryani
Keyword(s):  
Qualitative Research ◽  
Data Collection ◽  
Qualitative Analysis ◽  
Data Reduction ◽  
Livelihood Strategies ◽  
Data Display ◽  
Case Study Method ◽  
Household Livelihood ◽  
Living Strategy

<p><em>This study aims to determine the form of household livelihood strategies found in Kayangan District after the earthquake. This qualitative research uses the case study method by sampling using purposive sampling. The sample used in this study were 60 households. Data collection techniques in this study used triangulation. Triangulation used in this research is by using source triangulation. In addition, other data collection techniques are in the form of observation, </em><em>deep </em><em>interview, and documentation. Analysis of the data used in this study is a qualitative analysis using the Miles and Huberman models. Activities carried out in the analysis are in the form of scoring data, reduction, data display, and conclusion drawing / verification. The results of the study concluded that: Household livelihood strategies used by the community in Kayangan District include intensification and exensification, as well as diversification.</em><em></em></p>

scholarly journals PENERAPAN METODE ACTIVITY BASED COSTING DALAM MENENTUKAN HARGA POKOK PRODUKSI (STUDI KASUS PADA PENGRAJIN SANDAL DESA BERBEK)

2020 ◽  
Vol 5 (2) ◽  
pp. 77-88
Author(s):  
Binti Ro’isatul Bariyah ◽  
Hwihanus Hwihanus
Keyword(s):  
Data Collection ◽  
Traditional Method ◽  
Quantitative Data ◽  
Qualitative Method ◽  
Qualitative Data ◽  
Cost Driver ◽  
Production Costs ◽  
Selling Price ◽  
Activity Based Costing ◽  
The Cost

ABSTRACTThis study aims to determine how to apply the calculation of activity based costing in determining the cost of goods manufactured and how to compare the cost of goods manufactured using traditional methods and activity based costing methods. This study used descriptive qualitative method. The data used are qualitative data in the form of company identity and quantitative data related to the company's production costs. Data collection was carried out by observation and interviews.The results showed the calculation of the cost of goods manufactured at UD. Karimunjawa Perkasa with the traditional method compared to the activity based costng method gives lower results for the mountain slop sandals and mountain slop sandals, while for the flat sandals gives a greater result. This is due to the calculation of the cost of goods manufactured by the traditional method using one cost driver while the activity based costing method uses more than one cost driver. Charging using activity based costing makes the calculation of the cost of goods manufactured more accurate, thus helping management in making decisions and determining the selling price   

scholarly journals LANGUAGE MAINTENANCE OF JAVANESE TEENAGERS AT DESA PAMUKTARAN

2021 ◽  
Vol 17 (3) ◽  
pp. 250
Author(s):  
Prima . Yanti ◽  
Rahmad . Husein ◽  
Didik . Santoso
Keyword(s):  
Qualitative Research ◽  
Data Reduction ◽  
Language Maintenance ◽  
Single Case ◽  
Single Case Study ◽  
Data Display ◽  
Depth Data ◽  
The Third ◽  
Qualitative Research Design

This study deals with the language maintenance of Javanese teenagers of Desa Pamuktaran preserve. It uses qualitative research design with a single case study to gain an understanding on this study. It is conducted descriptively. This study aims to desescribe what language maintenance do the Javanese people of Desa Pamuktaran preserve. The subjects were 15 participants of the third generations that have selected as the source of data in this study. The use of instruments in this study were observation,interview and documentation. The observation were used desescribe what language maintenance do the Javanese people of Desa Pamuktaran preserve. The interview was used in depth data. The theories of Fasold, Fishman and Holmes are used in this study. The data were analyzed Miles and Huberman and Saldana’s technique. The data from questionnaire will be analyzed by using the following steps; (1) data reduction, (2) data display, (3) verification and drawing conclusion. There are four types of language maintenance of Javanese language in Desa Pamuktaran they are low maintenance, medium maintenance, strong maintenance and extreme maintenance.Keywords: Language Maintenance, Javanese, Teenagers, Javanese Language

scholarly journals PELAKSANAAN PELAYANAN E-KTP DI KECAMATAN BUBUTAN

2017 ◽  
Vol 3 (2) ◽  
Author(s):  
Dwi Aryana Saputra
Keyword(s):  
Qualitative Research ◽  
Data Collection ◽  
Data Reduction ◽  
Research Method ◽  
Sampling Technique ◽  
Qualitative Approach ◽  
Data Display ◽  
Specific Object ◽  
General Data

IMPLEMENTATION SERVICES E-KTP IN DISTRICT BUBUTAN This thesis entitled "Implementation of E-ktp Services in District Bubutan". The issues raised in this research is how the implementation of E-ID card service in the district lathe, and the extent of the development of such services. The method used in this penelititan is a qualitative research method that is the case study. which focuses intensively on a specific object by studying a case. Qualitative research aims to explain the phenomenon of the deep - inside through data collection. The sampling technique in this research is the snow ball technique (snowball). As the name implies this technique is a technique of determining an initial informant small and then growing more and more because the information submitted by the informant to get informants lain. Qualitative approach, data obtained from the field drawn conclusions that are specific to the general. Data collection techniques used in this research through data reduction, data display, draw conclusions verification. Keywords: Publik Service E-KTP

scholarly journals TEACHER’S FEEDBACK IN TEACHING SPEAKING

2020 ◽  
Vol 1 (2) ◽  
pp. 58
Author(s):  
Luluk Rahmatia Trisna Aini ◽  
Pryla Rochmahwati
Keyword(s):  
Qualitative Research ◽  
Data Analysis ◽  
Data Reduction ◽  
Strategy Implementation ◽  
Research Approach ◽  
Written Feedback ◽  
English Teacher ◽  
Data Display ◽  
Seventh Grade

                This research deals with teacher’s feedback in teaching speaking at the seventh grade of SMPN 4 Ponorogo. This research was conducted for several purposes. They are: 1) to know the implementation of teacher’s feedback in teaching speaking at the seventh grade of SMPN 4 Ponorogo, 2) to know students’ response to the teacher’s feedback in teaching speaking at the seventh grade of SMPN 4 Ponorogo. The researcher applied qualitative research approach and the case study was the research design. In this research, the researcher analyzed the data by Mattew B Miles and Michael Hubberman’s; data reduction, data display, and conclusion and verifications data.  It is a methodological on data analysis which involved an interview, an observation, and a documentation. Then both English teacher and the students especially 7G and 7H classes of SMPN 4 Ponorogo were the source and the object of this study. The findings of this study clarified that: (1) the English teacher implemented this feedback by giving tasks and inviting performance. Starting by the teacher chose the task and read the task to give the example of how to pronounce the words. Then the students should immitate it and improve their speaking of what they have took from the text in front of the class. While enjoying the students’ performance, the teacher took the scores and gave the feedback. It concluded on oral and written feedback. Something difference on this point than other points of feedback, the teacher applied on excellent point which is same as 10 scores in 1 point. Focusing on lower students to motivate their English skills and upgrading the students (the middle and the upper one) were the teacher’s goal in this strategy implementation. (2) the students’ response was very positive. It is shown when the researcher looked at the students were very active during doing the assignments. Through this feedback, the students can get several points in learning English such as feeling motivated and appreciated, getting an active assessment, and getting additional scores to upgrade their low scores. In the end, the researcher concluded that the teacher’s feedback applied positively in increasing students’ speaking ability.

Sign in / Sign up

Export Citation Format

Share Document