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Evaluasi Penerapan Metode Job Order Costing Dalam Penentuan Harga Pokok Produksi (Studi Kasus Pada PT Organ Jaya) Setiawan, Hendra; Surya, Tarida Marlin; Yunita, Yunita
Jurnal Ilmiah Ranggagading (JIR) Vol 10, No 2 (2010): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

In a condition of very tight market, the strength of the company is absolutely required to be able to survive. The company can reach this by producing product which have good quality so those products can compete with the imported products. One way for the company to be able to win the market is to keep the basic cost of producing goods down in order to be able to keep the prices of the goods down and the quality of the goods satisfies consumers. Product Cost is the basis for the management to determine the selling price of the product. For the company which produces various sort of product’s according to the order specification like the ones at PT. Organ Jaya, the correct product cost calculation is using job order costing method. By using this method the company can calculate the production costs on each order, because by using this method the production cost on each product can be separated clearly. Hence, cost of goods manufactured can be calculated according to the customer order specification. The purpose of research is to find out and evaluate how the job order costing method is determined to be used at PT. Organ Jaya in the calculation of cost of goods manufactured. The evaluation is conducted to know whether the calculation of cost of goods manufactured in the making of hook and eye tape conducted by PT. Organ Jaya has been reckoned accurately. The research conducted by the writer is in PT. Organ Jaya which is location in Jl. Ashari Jaya II No. 20 Ciawi - Bogor. Information for this research is obtained by interview with management, observation, and reading and also studying books related to the problem. According to the evaluation result the writer has made, it can be concluded that PT. Organ Jaya still has not applied job order costing method yet as a whole. For the direct labor cost and factory overhead cost, PT. Organ Jaya still calculates pursuant to the rate, so that result of calculation makes production cost inefficient and incalculable specifically to the product yielded. By the calculation of cost of goods manufactured matching with job order costing method, it will improve production cost efficiency, initially the percentage of margin profit equal’s 31% increases 39%, This can be reached if the company calculates cost of goods manufactured by using media and method matching with job order costing method, so that profit yielded by company earn more maximal. Keywords : job order costing, cost of goods manufactured
Aсtivity teѕt оf Tyrоѕinaѕe Enzyme Inhibitоr оf Ethanоl Extraсt Avосaԁо Leaveѕ (Рerѕea ameriсana Mill.) In Vitrо Yunita, Yunita
INDONESIA NATURAL RESEARCH PHARMACEUTICAL JOURNAL Vol 4, No 2 (2019)
Publisher : Fakultas Farmasi Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (916.655 KB) | DOI: 10.52447/inspj.v4i2.1690

Abstract

The ѕkin whiсh оften exроѕeԁ by UV light fоr a lоng time сan ѕtimulate tyrоѕinaѕe enzyme'ѕ aсtivity. It сan сreate anԁ inсreaѕe the amоunt оf melanin ѕо that hyрerрigmentatiоn haррenѕ. Hyрerрigmentatiоn iѕ a соnԁitiоn where the оver рigment in the ѕkin beсauѕe оf melanоgeneѕiѕ inсreaѕeԁ. Оne оf the faсtоrѕ whiсh make it inсreaѕe iѕ UV light. It сan be ѕeen by blaсk ѕроtѕ оr brоwn ѕtainѕ оn the ѕkin. There are twо main reaсtiоnѕ in melanin biоѕyntheѕiѕ. The firѕt ѕteр iѕ the hyԁrоxylatiоn оf L-Tyrоѕine tо L-DОРA, whiсh iѕ ԁetermineԁ aѕ mоnорhenоlaѕe aсtivity anԁ the оxiԁatiоn оf L-DОРA tо ԁорaquinоne, whiсh iѕ ԁefineԁ aѕ a ԁiрhenоlaѕe aсtivity. Melanin fоrmatiоn сan be inhibiteԁ by inhibiting tyrоѕinaѕe aсtivity. Thiѕ ѕtuԁy aimѕ tо ѕсreen a tyrоѕinaѕe enzyme inhibitоr оf ethanоl extraсt Avосaԁо leaveѕ (Рerѕea ameriсana Mill.). The methоԁѕ fоr ѕсreening iѕ baѕeԁ оn tyrоѕinaѕe inhibitоr роtenсy uѕing L-Tyrоѕine anԁ L-DОРA aѕ ѕubѕtrateѕ anԁ Kоjiс Aсiԁ aѕ the роѕitive соntrоl. Then abѕоrbanсe meaѕurementѕ were сarrieԁ оut uѕing a miсrорlate reaԁer at 510 nm. The reѕultѕ ѕhоweԁ that the ethanоl extraсt оf Avосaԁо leaveѕ (Рerѕea ameriсana Mill.) haԁ tyrоѕinaѕe enzyme inhibitоr with an IС50 value iѕ 336.313µg/ml in mоnорhenоlaѕe aсtivity anԁ IС50 value 997.497 µg/ml in ԁiрhenоlaѕe aсtivity.
PENGEMBANGAN RUMAH BERSEJARAH INGGIT GARNASIH SEBAGAI ATRAKSI WISATA BUDAYA DI KOTA BANDUNG Kastolani, Wanjat; Rosita, Rosita; Yunita, Yunita
Jurnal Pariwisata dan Perhotelan Indonesia Vol 13, No 1 (2016): Jurnal Manajemen Resort dan Leisure
Publisher : Manajemen Resort dan Leisure

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jurel.v13i1.2133

Abstract

MODEL PEMBELAJARAN PREDIKSI, OBSERVASI, DAN EKSPLANASI (POE) PADA PEMBELAJARAN KONSEP SEL VOLTA Yunita, Yunita
Jurnal Pengajaran Matematika dan Ilmu Pengetahuan Alam Vol 19, No 2 (2014): Jurnal Pengajaran MIPA
Publisher : Faculty of Mathematics and Science Education, Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18269/jpmipa.v19i2.466

Abstract

Penelitian ini bertujuan untuk menerapkan model pembelajaran Prediksi, Observasi, dan Eksplanasi (POE) dalam pembelajaran konsep sel volta, dimana metode penelitian yang digunakan adalah metode penelitian kelas. Sampel penelitian adalah 30 siswa kelas XII IPA di salah satu sekolah di Kota Bandung. Data kuantitatif diperoleh melalui tes kognitif yang kemudian dianalisis secara deskriptif, sementara data kualitatif diperoleh melalui wawancara yang kemudian diolah dengan cara dideskripsikan. Hasil analisis menunjukkan bahwa  kemampuan Prediksi, Observasi, dan Eksplanasi (POE) secara umum mencapai nilai rata-rata 71,60 dengan rincian nilai rata-rata kemampuan Prediksi 60,70 termasuk kategori cukup, Observasi 88,00 termasuk kategori sangat baik dan Eksplanasi 66,00 termasuk kategori baik. Kemampuan kognitif dalam menghitung potensial sel, mengurutkan daya pereduksi (dari yang paling kuat ke paling lemah), dan menentukan reaksi yang berlangsung tidak spontan berdasarkan gambar rangkaian sel volta, masih tergolong kurang. Adapun faktor-faktor yang mempengaruhi pembelajaran konsep sel volta dengan menggunakan model pembelajaran POE adalah 1) kurangnya penguasaan akan konsep prasyarat tentang reaksi redoks, 2) tidak mampu mengintegrasikan konsep sebelum dan setelah pembelajaran dan, 3) tidak mengenal model pembelajaran ini sebelumnya.Kata Kunci : Kemampuan Prediksi, Observasi, dan Eksplanasi, pembelajaran konsep sel volta.
Pelaksanaan proses asuhan gizi terstandar (PAGT) terhadap asupan gizi dan kadar glukosa darah pasien diabetes melitus tipe 2 Yunita, Yunita; Asdie, Ahmad Husein; Susetyowati, Susetyowati
Jurnal Gizi Klinik Indonesia Vol 10, No 2 (2013): Oktober
Publisher : Minat S2 Gizi dan Kesehatan, Prodi S2 IKM, FK-KMK UGM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (739.386 KB) | DOI: 10.22146/ijcn.18850

Abstract

Background: Food planning is a basis of diabetes mellitus (DM) therapy. Proper diet is essential for effective control of blood glucose level. Diet therapy through the care of nutrition team in a hospital can increase nutrient intake of patients in a hospital. In 2003 the American Diabetes Association recommended a model of standardized nutrition care process (SNCP).Objective: To find out the effect of SNCP implementation to nutrient intake and blood glucose level of DM type 2 inpatients.Method: The study was a quasi-experiment. Nutrient intake variable was measured in post-test and blood glucose level variable was the pre-post test. Samples were divided into two groups; one group was treated with SNCP and the other with conventional nutrition care. The population of the study consisted of all new patients with DM type 2 diagnosis. Samples were those that met inclusion and exclusion criteria. Data were analyzed by using t-test.Results: Average nutrient intake was found high in the group with SNCP. Nutrient intake comprised energy intake (97.8%), protein intake (95.1%), fat intake (95.6%), and carbohydrate intake (94.9%). The result of the statistical test showed that nutrient intake (energy, protein, fat, carbohydrate) in SNCP was higher than that of conventional nutrition care. Decreasing blood glucose level before and after SNCP intervention was 109.4 mg/dL whereas in conventional nutrition care was 105.5 mg/dL. Decreasing blood glucose level of DM type 2 in patients with SNCP was higher than those with conventional nutrition care but statistically was not significant.Conclusion: Nutrient intake (energy, protein, fat and carbohydrate) of DM type 2 in the patient with SNCP were higher than those with conventional nutrition care. Decreased blood glucose level of DM type 2 in patients with SNCP was higher than those with conventional nutrition care, which was not statistically significant.
Volatility Spillover pada Pasar Saham Indonesia, Cina, dan India Martin, Martin; Yunita, Yunita
Binus Business Review Vol 1, No 1 (2010): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v1i1.1020

Abstract

Globalization and advanced information technology easing us for obtaining information from global stock markets. With that condition, volatility in domestic capital market could be affected by volatility from global stock markets. The effect would have greater impact if the capital markets are located in same region. That concern will be answered in this research, about volatility spillover in Indonesia, China, and India capital market. This research using daily return data from each country indices from January 1, 2006 until April 20, 2010 applying econometric model GARCH (1,1). The result showing us that there is bidirectional volatility spillover between Indonesia and India. Meanwhile, there is only single way volatility spillover between Indonesia and China. 
Peningkatan Kemampuan Siswa Membaca Nyaring Melalui Metode Latihan Terbimbing di Kelas III SD Inpres Kantewu Yunita, Yunita
Jurnal Kreatif Online Vol 7, No 3 (2019): Jurnal Kreatif Online
Publisher : Jurnal Kreatif Online

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Abstract

Permasalahan utama dalam penelitian ini bagaimana meningkatkan kemampuan siswa membaca, nyaring di kelas III SD Inpres Kantewu melalui metode latihan terbimbing?. Tujuan yang ingin dicapai dalam penelitian ini adalah untuk meningkatkan kemampuan siswa membaca, nyaring di kelas III SD Inpres Kantewu melalui metode latihan terbimbing. Penelitian ini dilaksanakan di kelas III SD Inpres Kantewu tahun pelajaran 2014/2015, mata pelajaran bahasa Indonesia. Subyek penelitian ini adalah siswa kelas III SD Inpres Kantewu yang berjumlah 27 orang siswa, 16 orang siswa laki-laki dan 11 orang siswa perempuan. Penelitian dilakukan dalam dua siklus dan materi pelajaran yang diajarkan adalah membaca nyaring. Hasil observasi kegiatan siswa dalam pembelajaran pada siklus I memperoleh nilai rata-rata cukup, pada siklus II memperoleh nilai rata-rata baik. Nilai rata-rata ketuntasan belajar klasikal siklus I memperoleh nilai 55,56%. Nilai rata-rata ketuntasan belajar klasikal siklus II memperoleh nilai 85,18%, terdapat peningkatan sebesar 29,62% dari persentase ketuntasan belajar klasikal siklus I. Hal ini berarti pembelajaran pada siklus II telah memenuhi indikator keberhasilan penelitian dengan nilai rata-rata ketuntasan belajar klasikal memperoleh nilai minimal 80% dan proses pembelajaran diperoleh hasil observasi kegiatan siswa dalam pembelajaran berdasarkan lembar observasi minimal rata-rata dalam kategori baik, sehingga penggunaan metode latihan terbimbing dapat meningkatkan kemampuan siswa membaca nyaring di kelas III SD Inpres Kantewu.
PENGARUH ASAP CAIR TEMPURUNG KELAPA TERHADAP P. palmivora PENYEBAB PENYAKIT BUSUK BUAH PADA KAKAO Yunita, Yunita; Suswanto, Iman; Sarbino, Sarbino
Perkebunan dan Lahan Tropika Vol 8, No 2 (2018): Perkebunan dan Lahan Tropika
Publisher : Fakultas Pertanian Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (284.746 KB) | DOI: 10.26418/plt.v8i2.29802

Abstract

Penyakit busuk buah yang disebabkan oleh P.palmivora merupakan salah satu penyakit penting pada tanaman kakao kerena menyebabkan kerugian cukup besar pada hasil panen. Salah satu cara pengendalian busuk buah menggunakan asap cair tempurung kelapa. Penelitian ini bertujuan memperoleh konsentrasi asap cair untuk menekan aktivitas P.pamivora. Penelitian berlangsung selama tiga bulan di Laboratorium Penyakit Tanaman Fakultas Pertanian Universitas Tanjungpura. Metode yang digunakan adalah Rancangan Acak Lengkap (RAL) dengan 6 perlakuan 0%, 5%, 10%, 20%, 40% dan fungisida berbahan aktif mancozeb 80% di ulang 3 kali. Parameter yang diamati adalah jumlah bercak dan panjang bercak, pengamatan dimulai pada hari kelima setelah inkubasi. Hasil penelitian menunjukan bahwa pengendalian penyakit busuk buah menggunakan cuka kayu efektif pada konsentrasi 5% dan 10% yang mampu menghambat aktivitas P.palmivora.Kata Kunci: Buah kakao, asap cair tempurung kelapa,  P.palmivora
Peningkatan Kemampuan Siswa Membaca Nyaring Melalui Metode Latihan Terbimbing di Kelas III SD Inpres Kantewu Yunita, Yunita
Jurnal Kreatif Tadulako Online Vol 5, No 8 (2017): Jurnal Kreatif Tadulako Online
Publisher : Jurnal Kreatif Tadulako Online

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Abstract

Permasalahan utama dalam penelitian ini bagaimana meningkatkan kemampuan siswa membaca, nyaring di kelas III SD Inpres Kantewu melalui metode latihan terbimbing?. Tujuan yang ingin dicapai dalam penelitian ini adalah untuk meningkatkan kemampuan siswa membaca, nyaring di kelas III SD Inpres Kantewu melalui metode latihan terbimbing. Penelitian ini dilaksanakan di kelas III SD Inpres Kantewu tahun pelajaran 2014/2015, mata pelajaran bahasa Indonesia. Subyek penelitian ini adalah siswa kelas III SD Inpres Kantewu yang berjumlah 27 orang siswa, 16 orang siswa laki-laki dan 11 orang siswa perempuan. Penelitian dilakukan dalam dua siklus dan materi pelajaran yang diajarkan adalah membaca nyaring. Hasil observasi kegiatan siswa dalam pembelajaran pada siklus I memperoleh nilai rata-rata cukup, pada siklus II memperoleh nilai rata-rata baik. Nilai rata-rata ketuntasan belajar klasikal siklus I memperoleh nilai 55,56%. Nilai rata-rata ketuntasan belajar klasikal siklus II memperoleh nilai 85,18%, terdapat peningkatan sebesar 29,62% dari persentase ketuntasan belajar klasikal siklus I. Hal ini berarti pembelajaran pada siklus II telah memenuhi indikator keberhasilan penelitian dengan nilai rata-rata ketuntasan belajar klasikal memperoleh nilai minimal 80% dan proses pembelajaran diperoleh hasil observasi kegiatan siswa dalam pembelajaran berdasarkan lembar observasi minimal rata-rata dalam kategori baik, sehingga penggunaan metode latihan terbimbing dapat meningkatkan kemampuan siswa membaca nyaring di kelas III SD Inpres Kantewu. Kata Kunci: Membaca Nyaring, Metode Latihan Terbimbing
KESULITAN SISWA DALAM MENYELESAIKAN SOAL MATERI OPERASI HITUNG PADA BENTUK ALJABAR DI MTs Yunita, Yunita; Hartoyo, Agung; Ijuddin, Romal
Jurnal Pendidikan dan Pembelajaran Khatulistiwa Vol 6, No 12 (2017): Desember
Publisher : Jurnal Pendidikan dan Pembelajaran Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.973 KB)

Abstract

Abstrak: Penelitian ini bertujuan untuk mengetahui kesulitan siswa dalam menyelesaikan soal materi operasi hitung pada bentuk aljabar di MTs Negeri 1 Pontianak. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dengan bentuk studi kasus.Subjek dalam penelitian ini adalah 6 orang siswa kelas VIII F. Darianalisis data diketahui kesulitan dan faktor penyebab kesulitan yang dialami siswa.Kesulitan tersebut meliputi kesulitan mengidentifikasi koefisien, kesulitan mengidentifikasi variabel, kesulitan mengidentifikasi suku sejenis, kesulitan melakukan operasi penjumlahan dan pengurangan pada suku yang bernilai negatif, kesulitan menentukan hasil operasi penjumlahan dan pengurangan suku tak sejenis, kesulitan menentukan hasil pengurangan suku satu dengan suku dua, dan kesulitan melakukan sifat distributif perkalian pada penjumlahan.Faktor penyebab diantaranya tidak memahami konsep variabel, tidak memahami konsep suku sejenis, dantidak mampu menerapkan konsep penjumlahan dan pengurangan pada bilangan bulat.   Kata kunci : Kesulitan Siswa, Faktor Penyebab     Abstract: This research aims to find out students’ difficulties in solving arithmetic operations of algebra expression St MTs 1 Pontianak. This research used descriptive method with case study research form. The subject of this research were 6 students of class VIII F. The data was analyzed to find out students’ difficulties and the causative factors. The difficulties included the difficulty in identifying coefficient, difficulty in identifying variable, difficulty in identifying similar tribes, difficulty in performing addition and subtraction operations of negative tribes, difficulty in determining the result of addition and subtraction operation of distinct tribes, difficulty in determining the result of subtraction between single tribes and double tribes, and also difficulty in performing distributive properties of multiplication over addition operation. The causative factors were the inability in understanding the concept of variable, inability in understanding the concept of similar tribes, and inability in applying the concept of addition and subtraction of integers.    Key words : Students’ Difficulties, Causative Factors