PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING DAN METODE VARIABLE COSTING PADA HOME INDUSTRI ANEKA CAMILAN KHAS PACET “SUMBER RIZKI ”.

ABSTRACT Ela S, Nur. 2018. Calculation of Cost of Production with Full Costing and Variable Costing Method in Home Industry Various Snacks Typical Pacet "SUMBER RIZKI". Final project / thesis, Accounting Department, Faculty of Economics, Majapahit Islamic University (UNIM). Advisor I : Hari Setiono, SE., M.Si Advisor II : Toto Heru Dwihandoko, SE., MM., AK., CA In determining the cost of production, it is necessary to take into account the production costs directly related to the production process, namely the cost of raw materials, direct labor costs and factory overhead costs. The calculation will affect the determination of the selling price and profit that will be obtained by the company. The purpose of this study was to determine the calculation of the cost of production using the full costing method and variable costing on the Home Industry of Various Pacet Typical Snacks "SUMBER RIZKI". The analytical method used is descriptive analysis. The results show that there is a price difference in the calculation of cost of goods manufactured using the full costing method and variable costing. Variable costing method has a lower cost of production compared to the cost of production using the full costing method. The full costing method is better used than the variable costing method because the full costing method will charge all factory overhead costs both fixed and variable. Thus, the full costing method is more profitable for the company because it will impose all costs that affect the production process, this will result in a more accurate cost of production. Keywords : Cost of Production, Full Costing Method, and Variable Costing Method

Peran Dinas Pekerjaan Umum Dan Penataan Ruang Kota Pekanbaru Dalam Penyelenggaraan Sistem Drainase Perkotaan Berdasarkan Peraturan Menteri Pekerjaan Umum Republik Indonesia Nomor 12 Tahun 2014 Tentang Penyelenggaraan Sistem Drainanse Perkotaan Di Kecamatan Tampan

ABSTRAK Skripsi ini berjudul : “Peran Dinas Pekerjaan Umum Dan Penataan Ruang Kota Pekanbaru Dalam Penyelenggaraan Sistem Drainase Perkotaan Berdasarkan Peraturan Menteri Pekerjaan Umum Republik Indonesia Nomor 12 Tahun 2014 Tentang Penyelenggaraan Sistem Drainanse Perkotaan Di Kecamatan Tampan” Penelitian ini dilatar belakangi oleh pengamatan penulis mengenai pelaksanaan peraturan menteri tentang penyelenggaraan sistem drainase perkotaan oleh Dinas Pekerjaan Umum Dan Penataan Ruang Kota Pekanbaru yang bertujuan untuk perencanan sebuah kawasan permukiman kota yang lebih baik. Dengan peran drainase yang vital bagi sebuah kota sebagai sarana pengairan air hujan. Rumusan masalah penelitian ini yaitu Bagaimana peran Dinas Pekerjaan Umum dan Penataan Ruang Kota Pekanbaru dalam pelaksanaan sistem drainase perkotaan di Kecamatan Tampan Berdasarkan Peraturan Menteri Pekerjaan Umum Republik Indonesia Nomor 12 Tahun 2014 Tentang Penyelenggaraan Sistem Drainanse Perkotaan Di Kecamatan Tampan. Serta Apa saja kendala-kendala dalam penyelenggaraan sistem drainase perkotaan di Kecamatan Tampan tersebut. Penelitian ini dilaksanakan pada Dinas Perumahan Rakyat dan Kawasan Permukiman kota Pekanbaru yang berlokasi di jalan Parit Indah Nomor 06 Pekanbaru. Populasi dalam penelitian ini adalah Kepala Bidang Sumber Daya Air Dinas Pekerjaan Umum Dan Penataan Ruang Kota Pekanbaru, Bidang Bina Marga dan Masyarakat yang bermukim di drainase yang sering terkena banjir. Sedangkan sampel yang diambil menggunakan Random Sampling yaitu penentuan sampel dengan mengambil sampel dari populasi secara random atau acak dimana setiap individu atau setiap unit sampling dalam populasi mempunyai untuk mendapat kesempatan yang sama untuk diambil atau dipilah menjadi sampel yaitu 17 orang yang terdiri dari Kepala Bidang Sumber Daya Air, Bidang Bina Marga dan Masyarakat yang bermukim di drainase yang sering terkena banjir. Sumber data adalah subjek dari mana data dapat diperoleh. Adapun sumber data dalam penelitian ini adalah Kepala Bidang Sumber Daya Air Dinas Pekerjaan Umum Dan Penataan Ruang Kota Pekanbaru, Bidang Bina Marga dan Masyarakat yang bermukim di drainase yang sering terkena banjir. Penelitian ini menggunakan teknik pengumpulan data melalui obsevasi, wawancara, kuesioner dan studi pustaka. Hasil penelitian ini menunjukkan bahwa Peran Dinas Pekerjaan Umum dan Penataan Ruang Kota Pekanbaru dalam pelaksanaan sistem drainase perkotaan di Kecamatan Tampan dalam Penyelenggaraan Sistem Drainanse Perkotaan Di Kecamatan Tampan belum terlaksana secara maksimal. Karena masih banyak darinase yang harusnya ada tapi belum dibangun dan drainase yang sudah ada tapi kinerjanya tidak optimal karena tersumbat pasir atau tanah. Hal ini dapat dilihat pada saat hujan turun banyak terdapat genangan bahkan banjir. Dalam pelaksanaan sistem drainase perkotaan di Kecamatan Tampan terdapat Kendala-kendala dalam penyelenggaraan sistem drainase perkotaan di Kecamatan Tampan antara lain: Sumber daya Finansial tidak memadai seperti dana yang keluar sedikit dari anggaran, banyaknya ruko dan bangunan liar yang dibangun di sekitar drainase oleh masyarakat yang menyebabkan penyempitan drainase, kurangnya keterlibatan masyarakat karena masyarakat menganggap masalah drainase adalah urusan pemerintah dan menjadi tanggungjabab pemerintah saja , lahan yang kurang karena terjadinya perubahan penggunana lahan menjadi kawasan terbangun menyebabkan lahan kedap air semakin luas sehingga penyerapan air dalam tanah menjadi relatif kecil

Penerapan model pembelajarn Advokasi dengan teknik Card Sort untuk meningkatkan kemampuan koneksi matematis Siswa (Penelitian Kuasi Eksperimen di Kelas VIII SMP Negeri 3 Kalibunder)

Penelitian ini merupakan penelitian eksperimen yang dilakukan di SMP Negeri 3 Kalibunder terhadap tiga kelas, yaitu kelas VIII-A, VIII-B dan VIII-C. Penelitian ini bertujuan untuk mengetahui: (a) proses pembelajaran siswa yang menggunakan model pembelajaran advokasi dengan teknik Card Sort dan model pembelajaran advokasi dengan teknik diskusi, (b) perbandingan kemampuan koneksi matematis siswa yang menggunakan model pembelajaran advokasi dengan teknik Card Sort dan yang menggunakan model pembelajaran advokasi dengan teknik diskusi serta konvensional, (c) sikap siswa terhadap model pembelajaran advokasi dengan teknik Card Sort dan advokasi dengan teknik diskusi. Metode penelitian yang digunakan adalah metode kuasi eksperimen Nonequivalent Control Group Design. Untuk pengambilan sampel dalam penelitian ini menggunakan non-probability sampling. Instrumen yang digunakan berupa tes kemampuan koneksi matematis, lembar observasi dan skala sikap siswa. Hasil penelitian menyatakan: (a) proses pembelajaran memenuhi kategori baik, (b) kemampuan koneksi matematis siswa pada kelas model pembelajaran advokasi dengan teknik Card Sort tidak lebih baik dibandingkan dengan kelas model pembelajaran advokasi dengan teknik diskusi, dan kemampuan koneksi matematis siswa pada kelas model pembelajaran advokasi dengan teknik Card Sort lebih baik dibandingkan dengan kelas konvensional, (c) sikap siswa terhadap model pembelajaran advokasi dengan teknik Card Sort dan advokasi dengan teknik diskusi memiliki respon yang positif. Kata Kunci: Koneksi matematis, advokasi, Card Sort, sikap sisw

Determinan Stunting pada Balita Di Puskesmas Wilayah Kabupaten Tangerang Tahun 2020

The problem of stunting is one of the nutritional problems faced in the world, especially in poor and developing countries. Toddlers with stunting are more at risk of having a low Intelligence Quotient compared to toddlers who are growing well. In 2018, the prevalence of stunting in Tangerang Regency (38%) was higher than the national prevalence (30.8%). This study aims to determine the most dominant factor in the incidence of stunting in the Tangerang District Public Health Center. The research method used was descriptive analytic with a cross sectional study approach. Research Location at the Rajeg Community Health Center, Tangerang Regency. The population in this study were all toddlers who were stunting as many as 211 and a sample of 138 respondents. Sampling using accidental sampling technique. The results showed that stunting was very short at 28.2%. Bivariate analysis using the Chi-Square test. There was a significant relationship between age (p = 0.000), knowledge (p = 0.000), history of ANC (p = 0.023), LBW (p = 0.005) exclusive breastfeeding (p = 0.001), dietary habits (p = 0.005) and history of disease (p = 0.005) with incidence of stunting. The multivariate results showed that the most dominant factor in the incidence of stunting was the high risk age at pregnancy with an OR of 9,333. It is hoped that government programs through related agencies, health workers provide counseling about high-risk age during pregnancy, run the 4T program so that women do not get pregnant when they are too young, too old, too close to birth distances and too many children, other government programs such as Age Maturation Marriag

Efikasi Diri dan Dukungan Sosial Pasien Hemodialisa dalam Meningkatkan Kepatuhan Pembatasan Cairan

The increasing of intradialitic weight due to non-adherence to fluid intake of patients who undergoing hemodialysis is resulting in chronic buildup of fluid and risks for cardiovascular disorders and hypertension, as well as increased mortality and morbidity rate in patients with chronic renal failure. Social support is one of factors that support patient compliance in the therapy. This research design was mixed methods with sequential explanatory. Population in this study were all patients with chronic renal failure who underwent hemodialysis in Rumah Sakit Umum Tangerang. Quantitative sample were selected by using total sampling technique of 76 patients, and the number of qualitative samples taken by using purposive sampling technique of 6 patients. Data were collected with Chronic Kidney Disease Self-Efficacy Instrument and Multidimentional Scale Perceived Social Support, as well as interviews. Quantitative data analized with pearson correlation, but qualitative data analized by using Miles and Huberman model analysis techniques. Pearson correlation showed that there was a relationship between efficacy and social support with fluid restriction compliance (r = 0.476 p = 0.001) and (r = 0.308 p = 0.007). Based on the results of in-depth interviews found that the suffer from thirst cause patients to be non-compliance of fluid intake program restriction. It is expected that the hospital provides a special room to the patient\u27s family, and the nurse gives high motivation to the patient while undergoing the therapy regimen

Guided Imagery and Music on Anxiety of Mayor Operating Inpatients of Tangerang General Hospital

Background: The anxiety level of clients who will undergo major surgery is very influential on the smooth operation of the operation to be carried out. Actions of a nurse to overcome the anxiety that occurs on the client pre-operation are needed to be able to resolve the issue. Objective: This study aimed to look at changes in the patient’s anxiety level after guided imagery and music performed by nurses before the surgery performed. Methods: The research was used quasi-experimental with pretest-posttest control group design, sample collected used Quota Sampling method with total 38 sample divided into two group, the instrument of measuring the anxiety levelused(HARS-A)scale,whichthestatistictestusedWilcoxonSignedRankTestand Mann-Withney. Result: There was a decrease in the value of anxiety in the group given guided imagery and music with an average value of 7.50 (p-value:0.000), whereas there was a tendency to increase the value of anxiety in the control group with an average value of 6.00 (p-value:0.083). There were significant differences in the mean value between the intervention groups (14.03) and the control group (24.97) with p-value 0.001. Conclusion: Giving stimuli in the form of guided relaxation techniques can help reduce the level of anxiety in clients who will undergo surgery because it can help clients to distract their anxiety towards the operation process to other things of beautiful nature. The addition of music as one of the image transformation media can strengthen relaxation guidance to be able to reach the maximum level of relaxation that will have an impact on the ability to reduce their anxiety leve

Determinan Stunting pada Balita Di Puskesmas Wilayah Kabupaten Tangerang Tahun 2020

The problem of stunting is one of the nutritional problems faced in the world, especially in poor and developing countries. Toddlers with stunting are more at risk of having a low Intelligence Quotient compared to toddlers who are growing well. In 2018, the prevalence of stunting in Tangerang Regency (38%) was higher than the national prevalence (30.8%). This study aims to determine the most dominant factor in the incidence of stunting in the Tangerang District Public Health Center. The research method used was descriptive analytic with a cross sectional study approach. Research Location at the Rajeg Community Health Center, Tangerang Regency. The population in this study were all toddlers who were stunting as many as 211 and a sample of 138 respondents. Sampling using accidental sampling technique. The results showed that stunting was very short at 28.2%. Bivariate analysis using the Chi-Square test. There was a significant relationship between age (p = 0.000), knowledge (p = 0.000), history of ANC (p = 0.023), LBW (p = 0.005) exclusive breastfeeding (p = 0.001), dietary habits (p = 0.005) and history of disease (p = 0.005) with incidence of stunting. The multivariate results showed that the most dominant factor in the incidence of stunting was the high risk age at pregnancy with an OR of 9,333. It is hoped that government programs through related agencies, health workers provide counseling about high-risk age during pregnancy, run the 4T program so that women do not get pregnant when they are too young, too old, too close to birth distances and too many children, other government programs such as Age Maturation Marriag

Efikasi Diri Dan Dukungan Sosial Pasien Hemodialisa Dalam Meningkatkan Kepatuhan Pembatasan Cairan

The increasing of intradialitic weight due to non-adherence to fluid intake of patients who undergoing hemodialysis is resulting in chronic buildup of fluid and risks for cardiovascular disorders and hypertension, as well as increased mortality and morbidity rate in patients with chronic renal failure. Social support is one of factors that support patient compliance in the therapy. This research design was mixed methods with sequential explanatory. Population in this study were all patients with chronic renal failure who underwent hemodialysis in Rumah Sakit Umum Tangerang. Quantitative sample were selected by using total sampling technique of 76 patients, and the number of qualitative samples taken by using purposive sampling technique of 6 patients. Data were collected with Chronic Kidney Disease Self-Efficacy Instrument and Multidimentional Scale Perceived Social Support, as well as interviews. Quantitative data analized with pearson correlation, but qualitative data analized by using Miles and Huberman model analysis techniques. Pearson correlation showed that there was a relationship between efficacy and social support with fluid restriction compliance (r = 0.476 p = 0.001) and (r = 0.308 p = 0.007). Based on the results of in-depth interviews found that the suffer from thirst cause patients to be non-compliance of fluid intake program restriction. It is expected that the hospital provides a special room to the patient's family, and the nurse gives high motivation to the patient while undergoing the therapy regimen.Peningkatan berat badan intradialitik akibat ketidakpatuhan asupan cairan pasien yang menjalani hemodialisa berdampak pada terjadinya penumpukan cairan secara kronis dan berisiko terhadap gangguan pada kardiovaskuler dan hipertensi, serta meningkatkan mortalitas dan morbiditas pada pasien dengan gagal ginjal kronik. Dukungan sosial menjadi salah satu faktor yang mendukung kepatuhan pasien dalam menjalankan terapi. Penelitian ini menggunakan rancangan mixed methods dengan desain sequential explanatory. Populasi dalam penelitian ini adalah seluruh pasien gagal ginjal kronik yang menjalani hemodialisa di RSU Kabupaten Tangerang. Jumlah sampel kuantitatif dipilih menggunakan tehnik total sampling sebanyak 76 orang dan  jumlah sampel kualitatif  diambil secara purposive sampling sebanyak 6 orang. Pengumpulan data dilakukan dengan Chronic Kidney Disease Self-Efficacy Instrument dan Multidimentional Scale Perceived Social Support, serta wawancara. Analisis data kuantitatif dengan analisis deskriptif dan korelasi pearson. Analisis data kualitatif menggunakan teknik analisis model Miles dan Huberman. Hasil Uji korelasi Pearson, ada hubungan antara efikasi dan dukungan sosial dengan kepatuhan pembatasan cairan  (r=0.476 p= 0.001) dan (r=0.308 p= 0.007).  Berdasarkan hasil wawancara mendalam didapatkan bahwa rasa haus menjadi penyebab ketidakpatuhan menjalankan program pembatasan asupan cairan. Diharapkan rumah sakit memberikan ruang khusus kepada keluarga pasien dan perawat memberi motivasi yang tinggi kepada pasien dalam menjalankan regimen terapinya

Pengaruh Latihan Tangan dengan Media Squishy terhadap Kekuatan Genggam pada Lansia

The aging process causes a decrease in musculoskeletal function, causing elders suffer from muscle and joint stiffness. Hand exercise with squishy is proven to be able to prevent from loss of muscle strength. The purpose of this research was to determine the effects of hand exercise with squishy on the grip strength of elders. It was a quasy experimental study and the design was pretest and posttest with control group. The size of samples were 60 elders; 30 elders joined the intervention group and the rest 30 joined the control group. The instrument of measuring grip strength was hand dynamometer and the data was analyzed by Wilcoxon test. The results showed females in the intervention group were significantly influenced with p value 0.004 <0.05. Meanwhile, males in the intervention group showed the grip strength of right hand with p value 0.209 >0.05 which means that there was no effect. The researcher concluded that there are no effects of hand exercise with squishy on the grip strength of elders. Further studies should focus on the grip strength levels of elders in order to determine the effect ratio of hand exercise with squishy.Proses penuaan menyebabkan penurunan fungsi musculoskeletal, menyebabkan lansia mengalami gangguan kekakuan otot dan sendi. Latihan tangan dengan media squishy terbukti mampu mencegah kehilangan kekuatan otot. Tujuan penelitian ini adalah mengetahui pengaruh latihan tangan dengan media squishy terhadap kekuatan genggam pada lansia. Jenis penelitian ini quasi eksperimental dengan desain pretest and posttest with control group. Jumlah sampel pada penelitian ini 60 lansia, terdiri dari 30 orang di kelompok intervensi dan 30 orang di kelompok kontrol. Alat yang digunakan untuk mengukur kekuatan genggam adalah hand dynamometer dan data yang didapatkan dianalisis dengan uji Wilcoxon. Hasil penelitian menunjukkan pada kelompok intervensi perempuan terdapat pengaruh yang siginifikan dimana nilai p = 0,004 < 0,05. Sementara itu, laki-laki di kelompok intervensi menunjukkan kekuatan genggam tangan kanan dengan nilai p = 0,209 > 0,05 yang artinya tidak ada pengaruh. Peneliti menyimpulkan tidak ada pengaruh latihan tangan dengan media squishy terhadap kekuatan genggam pada lansia. Penelitian selanjutnya diharapkan fokus pada tingkatan kekuatan genggam lansia agar bisa mengetahui perbandingan pengaruh latihan tangan dengan media squishy

Management of Student Planning at PAUD Qur'an El Rahmah

All experts agree that education is important for the progress of a nation and state. The progress of a nation and state can be seen from the quality of education in that country. Planning education is very important for an educational institution, because planning education means planning for success. Student planning is very important to do at the beginning to start an educational plan in schools. In planning students, the first thing to do is planning for the acceptance of new students, by planning for the acceptance of new students, learning activities at school can continue, PPDB is the start that needs to be considered in student planning. Because this is the key to the implementation of the learning process in schools. after planning the next acceptance of new students is planning school curricular and co-curricular activities, planning all activities to be carried out in schools from the learning process to evaluating student learning outcomes, then finally planning student graduation. From all these concepts, the school can be said to be good because it already has good planning too. Management of Student Planning in PAUD Qu'an El-Rahmah is carried out almost the same as other formal institutions, PPDB at Qu'an El-Rahmah PAUD is open from January to June. The mechanism for accepting new students at PAUD Qur'an El-Rahmah is 100 percent from the zoning route, where they live close is the reason parents send their children to PAUD Qur'an El-Rahmah