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ANALISIS PENENTUAN HARGA JUAL DENGAN METODE COST PLUS PRICING DAN PENGARUHNYA TERHADAP LABA YANG DIHASILKAN PADA UD MAJU yunita sari
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 4, No 1 (2018): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v4i1.1549

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ABSTRACTCost plus pricing method with full costing approach is one of the many methods used by the company in determining the selling price because it is considered as an easy method to understand. Cost plus pricing method with full costing approach also take into account all expenses incurred to produce a product either variable cost or fixed cost. The purpose of this research is to help UD Maju in determining the selling price and to know the amount of profit obtained by UD Maju during January 2018. This research was conducted on one of Small Medium Enterprises which is UD Maju which is located at Jalan Titi Papan Gang Pemuda, Sei Sikambing D , Medan managed by Mr. Suparman. The type of data used is primary data that is data obtained through observation and interview. Data analysis method used is descriptive quantitative that is managing data in the form of numbers. Based on the results of the research note that UD Maju has not done the calculation of cost of production and selling price. The selling price set by UD Maju is smaller than the selling price calculated using cost plus pricing method with full costing approach. From the results of the study, it can be concluded that during this UD Maju suffered losses Keywords: Cost Plus Pricing, Full Costing, Selling Price, Profit.
PENGARUH AKTIVITAS ALAT PERAGA GAMBAR WAYANG TERHADAP KETERAMPILAN BERBICARA ANAK yunita sari; Thoha BS Jaya; Lilik Sabdaningtyas
Jurnal PG-PAUD Vol 1, No 5 (2015): Jurnal Pendidikan Anak
Publisher : FKIP UNILA

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Problems in this study, namely lack of speaking skills group B TK Assalam. This study aimed to determine the effect of puppet figure media toward children speaking skills. The method used Pre-experimental designed that describes the relationship between two variables, puppets figure and children speaking skills. The subjects of this study were 26 of B children group in Assalam kindergarten Data were collected by observation and documentation, while analyzed by using cross table and simple linear regression analysis. The result showed that there is an effect of puppet figure toward children speaking skills in B group, Assalam kindergarten. This was verified by the influence of puppet figure by 20.2% againts children speaking skill. Permasalahan dalam penelitian ini yaitu rendahnya keterampilan berbicara kelompok B TK Assalam. Penelitian ini bertujuan untuk mengetahui pengaruh aktivitas alat peraga gambar wayang terhadap keterampilan berbicara anak. Metode penelitian yang digunakan adalah pre-eksperimental designs yang hubungan antara variabel aktivitas penggunaan alat peraga gambar wayang dan keterampilan berbicara. Subjek penelitian ini adalah anak kelompok B TK Assalam yang berjumlah 26 anak. Teknik penggumpulan data menggunakan observasi dan dokumentasi. Teknik analisis data menggunakan analisis tabel silang, analisis uji regresi linier sederhana. Hasil analisis data menunjukkan adanya pengaruh aktivitas alat peraga gambar wayang terhadap keterampilan berbicara anak kelompok B. Hal ini ditunjukan dengan adanya pengaruh sebesar 20,2 %.Kata Kunci : aktivitas, alat peraga gambar wayang, keterampilan berbicara
EFEKTIVITAS INKUIRI TERBIMBING UNTUK MENINGKATKAN KEMAMPUAN LITERASI KIMIA SISWA Yunita Sari; Emmawaty Sofya; Tasviri Efkar
Jurnal Pendidikan dan Pembelajaran Kimia Vol 8, No 1 (2019): Jurnal Pendidikan Kimia
Publisher : Universitas Lampung

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This research was aimed to describe the effectiveness of guided inquiry to improve chemical literacy ability in electrolyte and non electrolyte solution topic. This research used quasi experiment with Pretest Posttest Control Group Design. The sample was obtained by cluster random sampling technique, and it was obtained sample was students of  X MIA 5 as experiment class and X MIA 4 as control class. The effectiveness of guided inquiry was showed by the significant difference for average n-Gain of chemical literacy ability between the experiment and control class. The results showed that students chemical literacy ability were higher  in the experimental calss compared to the control class. Based on the results of the research it can be concluded that effective guided inquiry and has a high effect size to improve the ability of chemical literacy in electrolyte and non electrolyte solution topic.Keywords: guided inquiry, chemical literacy, electrolyte and non electrolyte solutionPenelitian ini bertujuan untuk mendeskripsikan efektivitas inkuiri terbimbing untuk meningkatkan kemampuan literasi kimia siswa pada materi larutan elektrolit dan non elektrolit. Penelitian ini menggunakan metode quasi eksperimentdengan pretest-posttest control grup design. Pengambilan sampel pada penelitian ini dilakukan dengan cara cluster random sampling dan diperoleh kelas X MIA 5 sebagai kelas eksperimen dan kelas X MIA 4 sebagai kelas kontrol. Efektivitas inkuiri terbimbing ditunjukkan oleh perbedaan rata-rata n-Gain kemampuan literasi kimia yang signifikan antara kelas eksperimen dan kelas kontrol. Hasil penelitian menunjukkan kemampuan literasi kimia siswa tinggi pada kelas eksperimen dibandingkan kelas kontrol. Berdasarkan hasil penelitian dapat disimpulkan bahwa inkuiri terbimbing efektif dan mempunyai ukuran pengaruh yang besar dalam meningkatkan kemampuan literasi kimia siswa pada materi larutan elektrolit dan non elektrolit.Kata kunci: inkuiri terbimbing, literasi kimia, larutan elektrolit dan non elektrolit
HIGH ORDER THINKING SKILLS: HOW IS IT INTEGRATED WITH COGNITIVE ASSESSMENT? Andarini Permata Cahyaningtyas; Yunita Sari; Agrissto Bintang Aji Pradana
Jurnal Ilmiah Pendidikan Dasar Vol 7, No 2 (2020): Jurnal Ilmiah Pendidikan Dasar
Publisher : Prodi PGSD FKIP Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/pendas.7.2.109-120

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Curriculum 2013 integrates High-Order-Thinking Skills in the learning process. In primary schools, it has been implemented in 3rd and 6th grade. The activities require students to explore their higher level of thinking in viewing cases. Yet, teachers are not ready to develop any assessment integrated with HOTS, even for cognitive aspects. This research aims to develop a HOTS-based cognitive assessment instrument for third grade students of elementary school. The instrument consists of criteria, questions, answer keys, and scoring guidelines. It is a Research and Development (R&D) with Four-D model: define, design, develop, and disseminate. However, it is only conducted until the third step due to the Covid-19 Crisis. Four experts with major in elementary education studies are assigned as reviewers. The results show that it is developed by using Four-D model. It is also considered to be very valid based on five indicators such as design (0.8), diction and grammar (0.94), content suitability (0.88), completion (0.89), and practicality (0.81). Hence, it is suggested to be used with minor revisions.
PENGARUH MODEL PEMBELAJARAN REALISTIC MATHEMATICS EDUCATION (RME) TERHADAP KEMAMPUAN PEMECAHAN MASALAH MATEMATIKA SISWA KELAS V Tasya Amrina Rosyada; Yunita Sari; Andarini Permata Cahyaningtyas
Jurnal Ilmiah Pendidikan Dasar Vol 6, No 2 (2019): Jurnal Ilmiah Pendidikan Dasar
Publisher : Prodi PGSD FKIP Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/pendas.6.2.116-23

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Penelitian ini bertujuan untuk mengetahui pengaruh model pembelajaran Realistic Mathematis Education (RME) terhadap kemampuan pemecahan masalah siswa kelas V di SD Negeri Prampelan. Metode yang digunakan yaitu metode Quasi Eksperimental Design (penelitian eksperimen semu) dengan bentuk penelitian Nonequivalent Control Group Design. Sampel yang di ambil dalam yaitu sampel jenuh. Hasil analisis data akhir diperoleh Uji hipotesis berupa yang pertama uji t berpasangan yang di kelas eksperimen diperoleh hasil thitung -13,15 < -ttabel -2,060 maka Ha diterima Ho ditolak dan di kelas kontrol diperoleh thitung -9,40 < -ttabel -2,0518 maka Ha diterima Ho ditolak. Kedua uji t beda rata-rata thitung 2,0912 > ttabel 2,0497 maka Ha diterima Ho ditolak. Dari hasil yang diperoleh dapat disimpulkan bahwa model pembelajaran realistic mathematis education (RME) memberikan pengaruh yang lebih baik terhadap kemampuan pemecahan masalah siswa kelas V SD Negeri Prampelan pada tahun ajaran 2018/2019.
Derivational English Suffixes Forming Nouns With Reference to Condé Nast Traveller UK e-Magazine Yunita Sari; Ni Luh Ketut Mas Indrawati
Humanis Vol 18 No 1 (2017)
Publisher : Udayana University

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Artikel ini berjudul “Akhiran derivasional Bahasa Inggris yang dipakai dalam pembentukan nomina pada majalah elektronik Condé Nast Traveller UK”. Tujuan dari penelitian ini adalah untuk mengidentifikasi jenis-jenis akhiran derivasional bahasa Inggris dalam pembentukan nomina pada majalah Condé Nast Traveller UK dan untuk menjelaskan makna dari bentuk derivasi nomina. Sumber data diambil dari majalah Condé Nast Traveller UK edisi Mei 2016. Penelitian ini menerapkan metode dokumentasi dalam mengumpulkan data. Data-data yang telah terkumpul kemudian dianalisis dengan metode kualitatif. Penelitian ini menerapkan teori yang dipaparkan oleh McCharty (2002) untuk mengidentifikasi jenis akhiran derivasional bahasa Inggris dan juga menerapkan teori yang dipaparkan oleh Haspelmath and Sims (2010) untuk menganalisis struktur dan makna dari bentuk derivasi nomina. Selain itu, penelitian ini juga menerapkan teori lain yang relevan yaitu teori oleh Carnie (2013). Hasil dari penelitian ini adalah sebagai berikut: akhiran yang membentuk nomina dari nomina adalah akhiran –ess, -er, -ian, -ship, -hood, and –ist; akhiran yang membentuk nomina dari adjektif adalah akhiran –ity, -ness, dan –ism; akhiran yang membentuk nomina dari verba adalah akhiran –ance/ence, -ment, -ing, -ation, -al, and –er/-or. Makna derivasi yang ditunjukkan oleh nomina denomina adalah female noun, status noun, dan inhabitant noun; makna derivasi yang ditunjukkan oleh nomina deadjektiva adalah quality noun; dan makna derivasi yang ditunjukkan oleh nomina deverba adalah agent noun, instrument noun, dan action noun.
Pengaruh Frekuensi Vibrasi terhadap Penyembuhan Luka Diabetes Yunita Sari; Eman Sutrisna; Hartono H
Jurnal Keperawatan Padjadjaran Vol. 4 No. 2 (2016): Jurnal Keperawatan Padjadjaran
Publisher : Faculty of Nursing Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1077.792 KB) | DOI: 10.24198/jkp.v4i2.232

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Penelitian menyatakan bahwa vibrasi 47 Hz dapat meningkatkan penyembuhan luka diabetes. Namun sampai saat ini belum diketahui apakah frekuensi dibawah dan diatas 47 Hz dapat meningkatkan penyembuhan luka diabetes. Oleh karena itu, tujuan dari penelitian ini adalah untuk mengetahui efek frekuensi vibrasi yang berbeda terhadap penyembuhan luka diabetes. Desain penelitian eksperimen ini melibatkan 5 kelompok tikus putih; kelompok yang mendapatkan vibrasi 40 Hz (frekuensi rendah), kelompok 106 Hz (frekuensi menengah), kelompok 200 Hz (frekuensi tinggi), kelompok 300 Hz (frekuensi sangat tinggi), dan kelompok kontrol (tanpa vibrasi). Induksi diabetes dilakukan dengan Alloxan Monohidrat. Vibrasi diberikan selama 10 menit. Status luka didasarkan pada jaringan nekrotik, ukuran luka, inflamasi, dan reepitelisasi. Analisis histologi dilakukan dengan pewarnaan Hematoksilin dan Eosin. Ukuran luka dianalisis dengan uji ANOVA, diikuti oleh tes Tukey. Hasil penelitian menunjukkan bahwa jaringan nekrotik dan intensitas inflamasi paling sedikit pada kelompok 40 Hz, dan paling banyak pada kelompok 300 Hz. Reepitelisasi paling baik pada kelompok 40 Hz, dan paling rusak pada 300 Hz. Ukuran luka di kelompok 40 Hz secara signifikan lebih kecil dibandingkan dengan kelompok lain (p <0.05). Hasil penelitian ini menunjukkan bahwa vibrasi frekuensi rendah dapat mempercepat penyembuhan luka diabetes, sebaliknya, vibrasi frekuensi tinggi dapat merusak atau memperparah jaringan luka.Kata kunci :Diabetes, penyembuhan, luka, terapi komplementer, vibrasi.The Provision of Different Vibration Frequency to Accelerate Diabetic Wound HealingAbstractStudies have revealed that diabetic wound healing can be accelerated using the vibration therapy of 47 Hz. However, no strong evidence compelled the use of different vibration rates. Thus, this experimental study aimed to examine the effect of different vibration frequencies towards diabetic wound healing. Five groups of white rats were injected using Alloxan Monohydrate within ten minutes before the vibration therapy. The dosage was given categorized as 40 Hz (low), 106 Hz (moderate), 200 Hz (high) and 300 Hz (very high). Control group was created without given vibration therapy. Wound status was evaluated using the presence of necrotic tissues, size, inflammation, and reepithelization where Hematoxicilin and Eosin color-based were used to analyse the histological presentation. Using ANOVA and Tukey test, it was found that the necrotic tissues and the intended inflammation have less developed among low vibration group compared to others. Reepithelization and wound size reduction most experienced by the lower group, but the worst damaged occupied by the highest vibration group. It is suggested that lower vibration frequency enabled to accelerate the wound care healing, but a high-frequency rate can disturb or damage the injured tissues. Keywords:Complementary therapy, diabetes mellitus, wound healing.
PELAKSANAAN FAUNGSI KELUARGA PADA PEREMPUAN BEKERJA (Studi Kasus Guru Sekolah Menengah Atas Di SMA N 1 Bangkinang dan SMA N 2 Bangkinang Kecamatan Bangkinang Kabupaten Kampar) Yunita Sari; Hesti Asriwandari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Vol 3, No 1: WISUDA FEBRUARI 2016
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

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The study authors did in High School District of the City Bangkinang Kampar regency namely SMA SMA N 1 and N 2 Bangkinang Bangkinang. This study, entitled "Implementation of Family Function In Women's Work (Case Study High School Teacher) In high school SMA N 1 and N 2 Bangkinang Bangkinang Bangkinang District of Kampar regency". Topics focus of this research is how the division of time high school teacher in carrying out the role of housewife. In this study, researchers used informants through key informant research where researchers have understood the initial information about the object of research as well as research informants using Snowball Sampling. Informants in this study are high school teachers Bangkinang City District of Kampar regency as many as 11 people. The author uses qualitative descriptive method and the data was analyzed qualitatively. Data instrument is observation, interview, Library Studies and documentation. From research by the author. The authors conclude that the characteristics of the respondents work, more are dependents in the top 3 people in because of the distance the child of the other nearby, which make the cost of education and the need for more and more in day-to-day, on average, respondents had high school upwards, and that makes respondents work due to economic factors that are difficult at this time. Respondents are very big role in the family income, the income distribution of respondents 40% to help meet the needs of the family. The remaining 60% is still the husbands who find the money to meet the family economy. 7 functions of the family, only 5 function which is still on the run and held on a regular basis and by others, that the function of affect, socialization, status determination, protection and economic functions. while two other functions, namely: lack of sexual and reproductive setting run, this is due to the busyness of the respondents outside the home so that sexual and reproductive function did not go well.Keywords: A housewife and her role. Substitute agents
DAYA TERIMA KONSUMEN TERHADAP SAMBAI KARENG BERDASARKAN TINGKAT KEPEDASAN Yunita Sari; Suryati Sufiat; Zuraini M
Jurnal Ilmiah Mahasiswa Pendidikan Kesejahteraan Keluarga Vol 6, No 2 (2021): MEI
Publisher : Jurnal Ilmiah Mahasiswa Pendidikan Kesejahteraan Keluarga

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Sambal kareng merupakan salah satu sambal/sambai khas Aceh. Ikan yang digunakan dalam penelitian ini adalah ikan teri jengki yang mengandung kalsium yang tinggi yaitu 2000 mg. Tujuan (1) Memperoleh resep standar pembuatan sambai kareng berdasarkan tingkat kepedasan. (2) Mengetahui daya terima konsumen terhadap karakteristik organoleptik sambai kareng berdasarkan tingkat kepedasan. Penelitian ini merupakan penelitian ekperimen manggunakan rancangan acak lengkap (RAL) dengan 3 kali perlakuan yaitu SK0 dengan penambahan cabai sebanyak (80gr), SK1 (110gr), dan SK2 (135gr). Teknik pengumpulan data pada penelitian ini adalah uji penerimaan (Hedonic Scale) kepada 30 panelis konsumen. Data uji penerimaan menggunakan analisis varian (anava) satu jalur dari konsumen. Kemudian dianalisis dengan menggunakan LSD pada taraf 0,05. Hasil analisis data uji kesukaan menunjukkan bahwa dari segi karekteristik organoleptik warna, aroma, tekstur dan rasa sambai kareng lebih di sukai perlakuan kedua SK2 dengan penambahan cabai sebanyak 135 gr, dengan nilai 4,16 di tinjau dari segi warna dan tekstur dikarnakan warna tampak lebih menarik dan tekstur lebih renyah, untuk aroma memiliki nilai 4,5 dan rasa 4,33 karna rasa yang pedas dan diminati. Saran diharapkan kepada masyarakat dapat terus berinovasi dalam mengembangkan produk-produk makanan yang berbahan baku ikan teri guna meningkatkan perekonomian masyarakat setempat. Kata Kunci: Daya Terima, Sambai Kareng , Berlevel Pedas
Effect of Lawsonia inermis L. solution on Red Blood Cells of Pangasius hypophthalmus and were infected with Aeromonas hydrophila Yunita Sari; Morina Riauwaty; Iesje Lukistyowati
Jurnal Online Mahasiswa (JOM) Bidang Perikanan dan Ilmu Kelautan Vol 5 (2018): Edisi 1 Januari s/d Juni 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Perikanan dan Ilmu Kelautan

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ABSTRACTThis study was conducted on June to October 2017 in the Laboratory of Parasites and Fish Diseases, Fisheries and Marine Science Faculty, Riau University. The objective of this research was to understand the best of Lawsonia inermis L. solution for immersion in preventing the  of Aeromonas hydrophila infection. There were five treatments applied namely negative  control (Kn) was the fishes were not infected with Aeromonas hydrophila and were not immersed with Lawsonia inermis L. solution, positive control (Kp)  was the fishes were not immersed Lawsonia inermis L.  solution but were infected with Aeromonas hydrophila. The dose of Lawsonia inermis L. solution were 2000 ppm (P1), 3000 ppm (P2), 4000 ppm (P3). The fish was immersed for five minute in once a week for five times immersion. The result shown that the immersing with Lawsonia inermis L. solution in 2000 ppm (P1) was the best dose with a total value of erythrocyte 1.92x106 cell/mm3, 37.33% of hematocrit and 7.80 g/dL of hemoglobin and  the survival rate  (P1) was 93,33 % .Keywords: Lawsonia inermis L., Pangasius hypophthalmus, Aeromonas hydrophila, erythrocyte, hematocrit