Universitas Dehasen Bengkulu

This study aims to analyze and compare the calculation of Cost of Goods Sold (COGS) using the Full Costing and Variable Costing methods as the basis for determining selling prices at Pempek Fadhilah Business in Bengkulu City. The background of this problem is that the determination of COGS by Pempek Fadhilah Business is currently not standardized, thus potentially causing inaccurate selling prices and affecting profitability. This study is a comparative descriptive quantitative study, focusing on analyzing production cost data for Pempek Fadhilah during the period January to June 2025. The main results of the study indicate significant differences in the calculation of COGS per unit and Net Profit between the two methods, caused by the treatment of Fixed Factory Overhead Costs (BOP). The Full Costing Method: Produces a fluctuating COGS per unit (ranging from Rp 483 to Rp 505) because all production costs (variable and fixed) are charged to the product. This method produces a higher Net Profit (Rp 25,500,000 for 6 months) and is recommended for external financial reporting and long-term selling price determination, because it ensures all costs are covered. Variable Costing Method: Produces a constant COGS per unit of Rp 400, as only variable costs are charged to the product. This method produces a lower Net Profit (Rp 28,700,000 for 6 months) and is superior for short-term managerial decision-making and contribution margin analysis. These results indicate that both methods are relevant, but Full Costing should be the primary reference for determining long-term minimum selling prices to ensure business sustainability.

Learning in early childhood education remains largely teacher-centered and relies on limited learning media. This article presents the development of a loose parts–based Project-Based Learning (PjBL) model with the potential to enhance young children’s cognitive abilities and creativity. The model was developed in response to findings that early childhood education in Bengkulu City still emphasizes reading, writing, and arithmetic, with limited use of varied and open-ended learning materials. The study aimed to produce a loose parts–based PjBL model that is valid, practical, and feasible for early childhood learning. A Research and Development (R&D) approach was employed using the ADDIE model, which includes analysis, design, development, implementation, and evaluation stages. A limited trial involved 40 children, while a large-scale trial included 73 children from several PAUD units in Bengkulu City. Data were collected through observation, interviews, documentation, and performance assessments, and analyzed using a t-test. The results indicate that the final model consists of five learning phases and its implementation shows a tendency to improve children’s cognitive and creativity and is considered highly feasible and practical by teachers. This study contributes an applicable project-based learning model to support more child-centered early childhood education practices.

The rapid development of Artificial Intelligence (AI) necessitates digital literacy that transcends technical skills, focusing instead on its social and ethical implications. This community service program, titled "Beyond AI," aimed to enhance the critical understanding of AI's social impact among students at SMA Negeri 4 Kota Bengkulu. The participatory action research method was employed through a Four-day workshop, engaging 301 students. Activities included interactive material presentation and practical exercises on platforms facilitated by BPPTIK, covering Introduction to Cybersecurity, Introduction to Modern AI, and AI for Beginners. Results demonstrated a significant improvement in participants' understanding, with average pre-test to post-test scores increasing by 58% in algorithmic comprehension, 61% in data protection awareness, 60% in misinformation detection ability, and 72% in AI ethics understanding. The program successfully equipped students not only with knowledge but also with a critical and responsible mindset towards AI usage. This initiative underscores the urgency of integrating social and ethical dimensions of AI into digital literacy education to build students' digital resilience, preparing them to be wise and competent individuals in the artificial intelligence era. Sustainability of such programs through collaboration between academia, schools, and parents is essential for long-term impact.

This study aims to examine the influence of principal’s leadership on students’ sports achievement at SMAN Keberbakatan Olahraga, Bengkulu Province. The research employed a quantitative descriptive method using a survey approach. Data were collected through questionnaires and documentation involving 76 student respondents selected as the sample from a total population of 138 students. The independent variable in this study was the principal’s leadership, while the dependent variable was students’ sports achievement. Data were analyzed using simple linear regression to determine the relationship and influence between the variables. The results of the study indicate that the correlation coefficient (R) between the principal’s leadership and students’ sports achievement is 0.721, which falls into the strong category. The coefficient of determination (R²) shows that 52.0% of students’ sports achievement is influenced by the principal’s leadership, while the remaining 48.0% is explained by other factors not examined in this study. Furthermore, the t-test results confirm that the principal’s leadership has a significant effect on students’ sports achievement. These findings highlight the crucial role of leadership in fostering student potential and improving performance in sports education. The study suggests that strengthening leadership strategies can further enhance students’ achievements at sports-focused schools.

The strategy of communication by leadership is one of the important factors in creating a conducive work environment and enhancing employee motivation. This research is motivated by the significance of the role of leadership in delivering information and building healthy interpersonal relationships in the workplace. The problem formulation in this study is how the communication strategy of PT. Enseval Putra Megatrading, Tbk Bengkulu motivates employees. The objective of this research is to describe the communication strategies implemented by company leaders to encourage employee spirit and performance. This research uses a qualitative descriptive approach. Data collection techniques were conducted through in-depth interviews, direct observation, and documentation study. The research informants consisted of leaders, secretaries, warehouse heads, and staff employees. Data analysis used the interactive model by Miles and Huberman, through stages of data reduction, data presentation, and conclusion drawing. This study refers to Harold D. Lasswell's communication theory, which analyzes the communication process through five main elements: Who (who is the communicator), Says What (what is the message), In Which Channel (communication channel), To Whom (who is the communicator), and With What Effect (the effect of communication produced). The results of the study indicate that the leaders of PT. Enseval Bengkulu implement five communication strategies, namely information openness, two-way communication, personal approach, appreciation, and inspirational delivery of vision and mission. These strategies have proven to enhance employee motivation, engagement, and performance. Strategic leadership communication contributes positively to work spirit and productivity. The recommendation from this study is for leaders to continue developing more adaptive, responsive, and participatory communication, as well as to optimally utilize communication technology to reach all employees evenly.

Dynamic changes in the work environment require organizations to enhance innovative work behavior among employees, particularly among the millennial generation, which dominates the current workforce. This study aims to analyze the influence of learning agility and work engagement on innovative work behavior among millennial employees. The study used a quantitative approach with a survey method involving 150 millennial employees working in various industrial sectors in the Jakarta area. Quota sampling was used as the sampling technique. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the assistance of Smart PLS software. The results show that learning agility has a positive and significant effect on innovative work behavior. Furthermore, work engagement also has a positive and significant effect on innovative work behavior. These findings indicate that adaptive learning abilities and a high level of work engagement play a crucial role in fostering innovative work behavior among millennial employees. This research is expected to provide theoretical contributions to the development of human resource management literature and practical implications for organizations in designing employee management strategies oriented towards fostering innovation.

Electrolyte imbalance is a crucial determinant in the pathophysiology of hypertension in the elderly, but the accuracy of intake assessment through dietary survey methods is often biased due to cognitive decline. This study aims to compare the strength of association between estimated sodium intake derived from dietary recall and the 24-hour urinary potassium-to-sodium (K/Na) ratio with blood pressure. This analytical observational study with a cross-sectional design involved 98 hypertensive patients aged ≥60 years who were recruited through consecutive sampling in the working area of the Sukamerindu Community Health Center, Bengkulu City. Dietary intake was assessed using a 2×24-hour recall, and urinary electrolyte excretion was measured using the ion-selective electrode method. The analysis showed that the correlation between recall-based sodium intake and blood pressure was weak and inconsistent. In contrast, the urinary K/Na ratio showed a strong and significant negative correlation with systolic and diastolic blood pressure. Steiger's Z test confirmed that urinary biomarkers had statistically superior predictive validity compared to subjective dietary data (p < 0.05). These findings confirm that the urinary K/Na ratio is a more precise biological indicator of hemodynamics in the elderly than dietary estimates, and underscore the importance of nutritional interventions that increase potassium intake to achieve optimal electrolyte ratios.

Program pengabdian ini bertujuan meningkatkan keterampilan ibu rumah tangga (IRT) dalam budidaya sayuran melalui sistem hidroponik sumbu (wick system) serta memperkuat literasi digital menggunakan Google Calendar dan Google Sheets untuk perencanaan dan pencatatan kegiatan. Kegiatan dilaksanakan dengan pendekatan Participatory Action Research (PAR) yang melibatkan dosen, mahasiswa, dan mitra secara partisipatif melalui tahapan analisis kebutuhan, perancangan modul, sosialisasi, pelatihan, evaluasi, dan keberlanjutan program. Hasil evaluasi menunjukkan peningkatan signifikan pengetahuan dan keterampilan peserta, ditunjukkan oleh kenaikan skor rata-rata pre-test dari 5,33 menjadi 8,07 pada post-test. Peserta menunjukkan antusiasme tinggi dalam penerapan hidroponik dan pemanfaatan teknologi digital. Luaran kegiatan meliputi modul pelatihan dan template Google Tools, 15 instalasi hidroponik aktif di rumah mitra, serta terbentuknya Komunitas Hidroponik IRT Sawah Lebar Baru berbasis koordinasi digital. Program ini membuktikan bahwa integrasi teknologi tepat guna dan literasi digital efektif dalam mendukung ketahanan pangan rumah tangga dan pemberdayaan perempuan.

The tracer study is one of the essential activities carried out by universities to monitor the success of their graduates in the workforce as well as to serve as an evaluation tool for improving the quality of education. However, the alumni tracking process that is conducted manually often encounters various obstacles, such as difficulties in data searching, information duplication, and delays in reporting. Based on these problems, this study aims to develop an alumni tracking application for Universitas Dehasen Bengkulu by implementing the Brute Force algorithm as a method for searching alumni data based on specific keywords. The implementation results show that the system can display alumni search results quickly and accurately by providing information on the number of string comparisons, execution time, and match percentage. In addition, the application also provides features for alumni data management, alumni questionnaire input, and job information updates, which support the digital implementation of tracer study activities. Thus, the application of the Brute Force algorithm in this system has proven to be effective in assisting the alumni data search process and improving the efficiency and accuracy of graduate tracking at Universitas Dehasen Bengkulu.

This study aims to develop a mathematics educational game for seventh-grade junior high school students using Construct 2 software, focusing on algebra and plane geometry. The research method used is experimental, covering needs analysis, system design, implementation, and black box testing. The game is designed with interactive features such as multiple-choice quizzes, visual simulations, and score tracking to enhance motivation and conceptual understanding. A questionnaire completed by 15 respondents showed that 86.7% agreed/strongly agreed the game interface was easy to use, 80% felt the game supported concept comprehension, and 93.3% would recommend the game. Functional testing confirmed that all features (navigation, content, quizzes, and score storage) operated optimally. The game aligns with the Merdeka Curriculum, which emphasizes competency-based and contextual learning. The results conclude that the Construct 2-based educational game is effective as an interactive learning tool, increases student engagement, and is suitable for further development by adding collaborative features and expanding its content.