The purpose of this study is to determine the calculation of the cost of production and selling price setting process at PT. Istiqamah Prima Sejahtera. Calculating the cost of production for the full costing method and setting the selling price using a cost plus pricing. This type of research is quantitative research. Based on the characteristics of the issues raised by the researchers, the study is classified as a quantitative descriptive research. The data used in this study are primary data obtained directly from the company such as data from interviews with the company and the data contains information on the production costs of companies during the month of September 2016. As for the secondary data obtained from books, journals, internet or other media which supported this research. From the analysis of the data, the results showed that the company's calculation of the cost of production is lower than the production cost price calculation using a full costing method. Cost of production is calculated using a method that is equal Rp85.472 company and according to the full costing method that is equal to Rp85.962. This is because in the calculation of factory overhead cost companies do not take into account some costs into the cost of production as the cost of maintenance and maintenance of production equipment, and the cost of depreciation on a shredded fish product. In addition, setting the selling price of the company only to estimate the selling price calculations per kg of shredded fish with a mark-up rate of 40%, amounting to Rp120,000 to set the selling price on the packaging of 100 grams, 250 grams and 500 grams. While using the cost plus pricing method with a mark up of 40% lower than the selling price according to the company in the amount of USD 12 683. (100 grams), Rp 30,488 (250 grams), and USD 60 798 (500 grams). So, setting the selling price should be done precisely because the price is too high will make the product less competitive, while the sale price is too low will lead to losses for the company.
This research aims to: 1) Produce teaching material best practice handbook by implementing the use of Flipbook application as a teaching and learning strategy, validated in the viewpoints of material and learning design; 2) To investigate the effectiveness of using best practice handbook as a teaching material with the implementation of Flipbook application as a teaching and learning strategy. The sample of this study includes Universitas Negeri Medan biology students 2019/2020 in their odd semester currently taking teaching and learning strategy course. The type of Research and Development research is a developed model using ADDIE (Analysis, Design, Development, Implementation, and Evaluation). The results of this study indicate that the value of eligibility by material acquisition experts is 86.21% that very decent criteria and the feasibility value by learning experts is 82.5% that feasible criteria. The effectiveness of teaching materials test was obtained 62.4% that adequately effective category. It can be concluded that the development of teaching materials for handbook best practice using Flipbook strategy course applications is suitable to use in teaching and learning strategies.
The preservation and development of Sipahutar pineapple is very important to do. One of the most effective ways is with tissue culture techniques. The aim of this research is to know the effect of 2,4-Diclorofenoxyacetic acid (2,4-D), kinetin, and interaction of both Plant Growth Regulator (PGR) to callus induction on pineapple (Ananas comosus L.) from Sipahutar Sumatera Utara Indonesia. The design of this study used a Factorial Completely Randomized Design, namely is 2.4-D with 3 doses of treatment (0, 1, 2 ppm) as the first and the second factor of kinetin with 3 doses (0, 0.5, 1 ppm). The observation process was conducted for 28 days and 35 days after induction. The parameters observed were the formation time of callus, callus color, callus biomass, and the height of callus pile. The results showed that 2,4-D, kinetin and interaction of 2,4-D and kinetin significantly influenced the time of callus formation, callus biomass, and significant effect on the height of callus pile. The time of callus formation is the fastest on day 8 after induction. The best of callus color is whitish green comes from 2,4-D 0 ppm and kinetin 1 ppm treatment. The highest biomass is 1.69 grams. The highest stack height of callus was 2.32 cm. The highest biomass, stack height, surface area of callus derived from the treatment of 2,4-D 0 ppm and kinetin 0 ppm.
Permintaan dan penggunaan obat di Puskesmas ke Gudang Farmasi Kabupaten Mamasa masih menggunakan proses manual dimana Laporan Penggunaan dan Laporaan Permintaan Obat (LPLPO) masih dilakukan secara manual dengan memasukkan data LPLPO ke Gudang Farmasi dan selanjutnya diperiksa secara manual baru kemudian disalurkan ke Puskesmas. Tentu saja proses seperti ini menyita banyak waktu dan biaya belum lagi soal banyaknya stok obat yang kadaluarsa karna tidak terpakai di satu tempat tapi sangat dibutuhkan di puskesmas yang lain. Olehnya itu penelitian menggunakan Metode Forward Chaining. Cara kerja metode Forward Chaining adalah memulai pelacakan informasi,dan mengabungkannya dengan Peraturan yang ada sehingga dapat menghasilkan informasi yang di inginkan,hasil yang diperoleh dari penelitian ini adalah sebuah sistem informasi data penyakit pada puskesmas berbasis web menggunakan bahasa pemprograman PHP, markup HTML, dan database MYSQL. System ini juga mampu membaca gejala terjadinya wabah dengan menampilkan data penyakit terbanyak disetiap puskesmas.
Tujuan dari penelitian ini adalah (1) menganalisi perencanaan pelaksanaan pembelajaran (RPP) pembelajaran IPA di kelas VII berdasarkan kurikulum 2013 di SMP Al-Ulum Kota Medan (2) Menganalisis pelaksanaan pembelajaran IPA di kelas VII berdasarkan kurikulum 2013 di SMP Al-Ulum Kota Medan. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Penelitian dilakukan di SMP Al-Ulum Kota Medan pada semester ganjil tahun pelajaran 2018-2019. Penelitian ini menganalisis Rencana Pelaksanaan Pembelajaran (RPP) yang disusun oleh guru IPA di kelas VII serta pelaksanaan pembelajaran IPA di kelas VII. Teknik pengumpulan data meliputi angket, observasi, wawancara, dan dokumentasi. Teknik analisis data meliputi reduksi data, penyajian data dan verifikasi data. Hasil penelitian menunjukkan: 1) analisi kelengkapan RPP buatan guru IPA SMP Al-Ulum sub materi sistem pencernaan sebesar 90,87% dengan kategori ketercapaian sangat baik; 2) Analisi telaah yang dilakukan terhadap RPP IPA kelas VII, aspek perencanaan adalah sebesar 75% dengan kategori ketercapaian kurang baik; 3) Persentase ketercapaian aspek pelaksanaan pembelajaran Kurikulum 2013 di SMP Al- Ulum berdasarkan observasi secara menyeluruh 83,9% dengan kategori ketercapaian Baik.
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