Abstract:Culinary MSMEs with perishable products face challenges in managing production costs due to the presence of unsold products, which are often not included in determining the Cost of Goods Sold (COGS). This study aims to analyze…
nalyze the application of the full costing method by integrating Expected Spoilage Cost into the COGS calculation at Siomay Kang Dani MSME and evaluate its impact on business profitability. The study used a descriptive quantitative approach with a single case study method. Data were obtained through interviews, direct observation, and documentation related to production costs and the number of unsold products. The results show that the conventional COGS of Rp7,665 per portion increased to Rp8,975 per portion after incorporating the Expected Spoilage Cost of Rp591,240 per month. The integration of spoilage costs results in a more realistic cost calculation because it considers losses due to leftover products. A sensitivity analysis also shows that increasing spoilage levels leads to an increase in COGS and a decrease in profit margins. This study suggests that the application of a modified COGS can help MSMEs set selling prices and manage profitability more accurately
Abstract:Poverty remains one of the major development challenges in South Sulawesi, particularly in regencies with relatively high poverty rates. This study aims to examine the effects of Gross Regional Domestic Product (GRDP) growth,…
owth, educational attainment, and the open unemployment rate on poverty across nine regencies in South Sulawesi during the 2016–2025 period. This research employed a quantitative approach using panel data obtained from the Statistics Indonesia. The research sample consisted of nine regencies that consistently recorded high poverty rates, namely Selayar Islands Regency, Jeneponto Regency, Pangkajene and Islands Regency, Bone Regency, Enrekang Regency, Luwu Regency, Tana Toraja Regency, North Luwu Regency, and North Toraja Regency. The analytical method applied was panel data regression using the Common Effect Model (CEM), Fixed Effect Model (FEM), and Random Effect Model (REM), with the optimal model selected through the Chow test and Hausman test. The findings reveal that GRDP growth has a negative effect on poverty, educational attainment has a negative and statistically significant effect on poverty, whereas the open unemployment rate has a positive effect on poverty. Simultaneously, GRDP growth, educational attainment, and the open unemployment rate significantly influence poverty in South Sulawesi. These findings suggest that poverty alleviation policies should prioritize equitable economic growth, improvements in educational quality, and the expansion of productive employment opportunities.
Abstract:Enrekang Regency is one of the famous Arabica coffee-producing areas because it has a topography and climate that are suitable for the growth of coffee plants. Despite having suitable land for coffee cultivation, most coffee…
ffee farmers still face several problems both internally and externally. Therefore, research is needed to determine the strategy for developing Arabica coffee farming businesses in Enrekang Regency by examining the analysis of internal and external factors. This research is a descriptive study using a qualitative approach. Respondents in this study were coffee farmers and traders, determined intentionally. Data collection used in the study included observation, interviews, and documentation. The data obtained were analyzed using SWOT analysis. Based on the results of the study, it shows that the strategy applied to coffee farming is in quadrant one, namely Aggressive (growth-oriented strategy), or is in a dynamic growth position, or is in a strength-opportunity strategy position (using strengths to take advantage of opportunities in decision making). This shows that there is an opportunity to develop Arabica coffee farming, in addition to having greater strengths compared to its weaknesses, it also has greater opportunities compared to its threats.
Abstract:Contemporary society's life is very dependent on entertainment. Some people choose to spend their free time in malls or shopping centers because of limited time and increasing busyness. One of these family entertainment…
centers is Timezone, which has outlets in several malls in Makassar city, such as Ratu Indah Mall, Panakkukang Mall, and Nipah Mall. And we focused our research on Timezone Mall Panakkukang. Timezone needs to improve itself to improve the quality of product so that customers are satisfied and can survive the competition. The research method used in this research is a quantitative method and distributes surveys to Timezone customers. The type of data used is primary data. This research used a non-purposive sample, with a sample size of 50 people. To test survey data for validity and effectiveness using SPSS (Statistical Package for the Social Sciences) using multiple linear regression. From the results of multiple linear regression it means that variables X1 (product quality) and X2 (product price) have no effect on variable Y (customer satisfaction timezone).
Abstract:The purpose of this study was to determine the effect of Job Satisfaction and Compensation on Turnover Intention at PT Hadji Kalla Urip Sumoharjo Branch, Panakkukang District, Makassar City, the subjects in this study were…
re 51 employees working at PT Hadji Kalla Urip Sumoharjo Branch. This research is included in quantitative research and quantitative analysis to test the research hypothesis using the IMB SPSS version 25 software. The results of this study indicate that job satisfaction has a negative and significant effect on turnover intention. This is evidenced by the t value of -3.055 where <t table (2.00958) and a significance value of 0.004 <0.05. The results of the study show that compensation has no significant effect on turnover intention. This is evidenced by the t value of 0.615 < t table (2.00958) and a significance value of 0.541 > 0.05. The results of the study show that job satisfaction and compensation have a simultaneous effect on turnover intention. This is evidenced by the calculated F value of 11.859 > 3.19 and a significance value of 0.001 <0.05.
Abstract:This study aims to determine the effect of competence on employee performance at the Education and Culture Office of Enrekang Regency. The independent variable in this study is employee competency, while the dependent variable…
riable is employee performance. This type of research is quantitative research. The number of respondents used in this study were 30 people. The data analysis technique used in this study is simple linear regression analysis using SPSS 13.00 for windows. The results of this study were obtained from the t test showing a significant influence between the two variables with a sig probability. of 0.009 where this value is much smaller than 0.05. This means that competence has a significant influence on employee performance. Because the significant value is smaller than the error rate (0.05). The conclusion is that employee competence has a positive and significant effect on employee performance at the Education and Culture Office of Enrekang Regency.
Abstract:Pengelolaan perbedaan kemampuan belajar siswa merupakan salah satu tantangan yang sering dihadapi guru sekolah dasar dalam proses pembelajaran. Perbedaan kemampuan akademik, kecepatan memahami materi, motivasi belajar, serta…
erta latar belakang siswa menuntut guru untuk memiliki kompetensi profesional yang baik agar pembelajaran dapat berlangsung secara efektif dan inklusif. Penelitian ini bertujuan untuk menganalisis tingkat kendala yang dialami guru dalam mengelola perbedaan kemampuan belajar siswa pada kelas rendah dan kelas tinggi serta pengaruhnya terhadap profesionalitas guru sekolah dasar. Metode yang digunakan adalah pendekatan deskriptif kuantitatif dengan pengumpulan data melalui angket dan wawancara kepada guru sekolah dasar. Hasil penelitian menunjukkan bahwa guru menghadapi berbagai kendala, seperti kesulitan dalam menerapkan pembelajaran yang sesuai dengan kebutuhan individu siswa, keterbatasan waktu dalam memberikan perhatian yang merata, kurangnya media pembelajaran yang variatif, serta tingginya jumlah siswa dalam satu kelas. Kendala tersebut cenderung lebih dirasakan pada kelas rendah karena siswa masih berada pada tahap perkembangan dasar kemampuan membaca, menulis, dan berhitung. Meskipun demikian, profesionalitas guru terlihat dari upaya yang dilakukan dalam mengembangkan strategi pembelajaran diferensiasi, meningkatkan kompetensi melalui pelatihan, serta melakukan evaluasi pembelajaran secara berkelanjutan. Oleh karena itu, diperlukan dukungan dari pihak sekolah, orang tua, dan pemerintah untuk meningkatkan kualitas pembelajaran serta memperkuat profesionalitas guru dalam menghadapi keragaman kemampuan belajar siswa di sekolah dasar.
Abstract:Penelitian ini bertujuan untuk meningkatkan motivasi belajar siswa dalam mata pelajaran Ilmu Pengetahuan Alam dan Sosial (IPAS) melalui penggunaan media interaktif Flat Panel di kelas V SD Negeri 03 Pekonina. Rendahnya motivasi…
otivasi siswa dalam mengikuti pembelajaran IPAS menjadi latar belakang dilaksanakannya penelitian tindakan kelas ini. Penelitian dilaksanakan dalam dua siklus menggunakan model Kemmis dan McTaggart, yang meliputi tahapan perencanaan, pelaksanaan tindakan, observasi, dan refleksi. Subjek penelitian adalah 15 siswa kelas V. Instrumen penelitian meliputi lembar observasi motivasi belajar, angket, wawancara, dan dokumentasi
Abstract:Penelitian ini bertujuan untuk menganalisis efektivitas penerapan model pembelajaran inovatif yang mengintegrasikan coding blok visual dengan konteks etnomatematika Melayu Riau pada materi geometri bangun datar siswa kelas…
kelas 2 SD Negeri 192 Pekanbaru. Latar belakang didorong oleh rendahnya relevansi pembelajaran matematika dan kebutuhan mendesak untuk mengembangkan Berpikir Komputasional (Computational Thinking/CT) (Astuti et al., 2023). Konteks etnomatematika Melayu, seperti motif Songket atau bentuk Tabak, digunakan sebagai dasar penyusunan algoritma coding (Ain et al., 2025). Metode yang digunakan adalah kuasi-eksperimen dengan desain Non-equivalent Control Group Design, membandingkan kelompok eksperimen (perlakuan gabungan) dan kelompok kontrol (konvensional). Hasil penelitian menunjukkan adanya peningkatan pemahaman konsep yang signifikan pada kelompok eksperimen (p < 0,05), yang dibuktikan dengan nilai N-gain yang lebih tinggi. Integrasi budaya lokal dalam coding terbukti berhasil meningkatkan motivasi belajar sekaligus memfasilitasi visualisasi konsep geometri secara kontekstual dan algoritmik.
Abstract:Penelitian ini bertujuan untuk mengetahui pengaruh pendekatan pembelajaran Joyful Learning berbantuan media digital terhadap minat belajar siswa pada mata pelajaran Pendidikan Agama Islam di SDN 178 Tuban dan UPT SP SDN…
170 Mulyasri. Penelitian ini dilatarbelakangi oleh rendahnya minat belajar siswa dalam pembelajaran Pendidikan Agama Islam yang masih didominasi oleh metode konvensional dan kurangnya penggunaan media digital yang menarik. Jenis penelitian ini merupakan penelitian kuantitatif komparatif, dengan pendekatan eksperimen semu (quasi experiment). Populasi penelitian adalah seluruh siswa kelas V di kedua sekolah tersebut, sedangkan sampel penelitian diambil menggunakan teknik purposive sampling. Data dikumpulkan melalui angket minat belajar, observasi, dan dokumentasi, kemudian dianalisis dengan uji validitas, reliabilitas, dan uji-t (independent sample t-test) untuk melihat perbedaan minat belajar antara kelompok yang menggunakan dan tidak menggunakan pendekatan Joyful Learning berbantuan media digital. Hasil penelitian menunjukkan bahwa terdapat perbedaan signifikan minat belajar siswa antara pembelajaran yang menggunakan pendekatan Joyful Learning berbantuan media digital dengan yang tidak menggunakan. Siswa yang mengikuti pembelajaran dengan pendekatan Joyful Learning menunjukkan tingkat antusiasme, perhatian, dan keterlibatan yang lebih tinggi dibandingkan dengan siswa pada pembelajaran konvensional. Dengan demikian, dapat disimpulkan bahwa pendekatan Joyful Learning berbantuan media digital berpengaruh positif terhadap peningkatan minat belajar siswa pada mata pelajaran Pendidikan Agama Islam di sekolah dasar. Penelitian ini merekomendasikan agar guru PAI lebih mengintegrasikan unsur pembelajaran yang menyenangkan dan berbasis teknologi digital agar proses belajar menjadi lebih interaktif, menarik, dan bermakna.