Abstract:This study aims to examine the application of the High-Low method, Scatterplot, and Least Squares in cost analysis, particularly in separating fixed and variable cost behavior. The research uses a library research approach…
ch by collecting and reviewing literature from textbooks, journals, and official publications related to cost estimation and cost behavior modeling. The findings indicate that the High-Low method is simple because it uses only the highest and lowest activity levels, but its accuracy is limited due to reliance on extreme data points. The Scatterplot method provides a visual representation of the relationship between cost and activity, helping identify patterns and potential outliers; however, its results may vary due to subjective judgment in determining the cost line. Meanwhile, the Least Squares method is considered the most accurate because it utilizes all available data to produce the best-fit regression line, although it requires more complex calculations and statistical understanding. Overall, the selection of the most suitable method depends on the objective of the analysis, data availability, and the level of accuracy required
Abstract:Pendidikan berperan penting dalam membentuk kualitas sumber daya manusia di era digitalisasi. Tantangan yang ada pada era digitalisasi adalah bagaimana meningkatkan motivasi belajar mahasiswa dengan solusi digitalisasi pembelajaran…
embelajaran melalui teknologi. Fakultas Teknik Universitas Negeri Yogyakarta memerlukan cara untuk meningkatkan dan mempersiapkan kompetensi mahasiswa terkait keterampilan yang dibutuhkan dalam dunia kerja. Hal itu dikarenakan kurangnya skill yang dimiliki oleh mahasiswa tidak memenuhi kualifikasi yang dibutuhkan sehingga terdapat ketidaksesuaian antara link and match. Untuk mengatasi hal tersebut, penulis memberikan inovasi pembuatan aplikasi ERIN (Engineering Ready Industry). Aplikasi ini merupakan digitalisasi platform yang dirancang berbasis artificial intellegence. Metode penelitian yang digunakan adalah campuran dengan kuantitatif melalui survey pengisian angket dan deskriptif kualitatif dengan studi literatur. Hasil dari survey uji kepuasan didapat nilai 87,2% dari aspek kinerja dan 85,6% dari aspek manfaat. Diharapkan gagasan inovasi ini dapat memberikan bekal dalam mempersiapkan diri untuk meraih kesuksesan karir bagi mahasiswa, alumni, dan industri, tidak hanya di UNY melainkan di universitas lain juga.
Education plays an important role in shaping the quality of human resources in the digitalization era. The challenge in the digitalization era is how to increase student learning motivation with digital learning solutions through technology. The Faculty of Engineering, Yogyakarta State University, needs a way to improve and prepare student competencies related to the skills needed in the world of work. This is because the lack of skills possessed by students does not meet the required qualifications so that there is a mismatch between link and match. To overcome this, the author provides an innovation in creating the ERIN (Engineering Ready Industry) application. This application is a digitalization platform designed based on artificial intelligence. The research method used is a mixture of quantitative through a questionnaire survey and qualitative descriptive with literature studies. The results of the satisfaction test survey obtained a value of 87.2% from the performance aspect and 85.6% from the benefit aspect. It is hoped that this innovation idea can provide provisions in preparing themselves to achieve career success for students, alumni, and industry, not only at UNY but also at other universities.