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All Journal Jurnal Wira Ekonomi Mikroskil ENTITA: Jurnal Pendidikan Ilmu Pengetahuan Sosial dan Ilmu-Ilmu Sosial Jurnal Akuntansi dan Keuangan
Desyana Putri
Universitas Samudra
Humanities Economics, Econometrics & Finance Education Social Sciences

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Analisis Biaya Produksi dalam menentukan Harga Jual Pada Usaha Tahu Mas Boy Kota Langsa Zulhilmi Zulhilmi; Ryanda Saputra; Desyana Putri; Ulfa Utari
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): April 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i2.7349

Abstract

This study aims to analyze the calculation of production costs and determining selling prices at the Tahu Mas Boy Business in Langsa City using the full costing method. The problem faced by MSMEs, especially the tofu industry, is the lack of understanding in calculating accurate production costs, so that selling prices are often inaccurate and have an impact on low profitability and inaccurate profit and loss calculations of a business. The research method used is a descriptive qualitative approach with data collection techniques through observation, in-depth interviews, and documentation. Data analysis was carried out by comparing the calculation of the cost of production according to the company with the calculation using the full costing method. The results showed that the calculation of the cost of production using the full costing method produced a higher value than the calculation made by the Tahu Mas Boy Business. The results of the data analysis obtained according to the calculation of the Tahu Mas Boy Business of IDR 162 per piece, while using the full costing method it was IDR 179 per piece. According to the cost of production calculated by the Tahu Mas Boy Business, the selling price of large tofu is IDR 210, while according to the cost of production calculated using the full costing method, the selling price is IDR 228. There is a difference in the selling price per piece for tofu sold of IDR 18.
Peran Faktor Keuangan Internal Terhadap Pembiayaan Mudharabah melalui Likuiditas : Studi Dana Pihak Ketiga dan Non Performing Financing Desyana Putri; Ainul Yusna Harahap; Nur Fadhilah Ahmad Hasibuan; Aji Prabowo
Jurnal Wira Ekonomi Mikroskil Vol. 16 No. 01 (2026): Volume 16 Nomor 01 Edisi April 2026
Publisher : Fakultas Bisnis Universitas Mikroskil

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55601/jwem.v16i1.2012

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Dana Pihak Ketiga (DPK) dan Non Performing Financing (NPF) terhadap pembiayaan mudharabah dengan Financing to Deposit Ratio (FDR) sebagai variabel intervening pada Bank BCA Syariah periode 2015–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan metode explanatory research serta data sekunder berbentuk time series. Analisis data dilakukan menggunakan regresi linear dan uji mediasi dengan bantuan perangkat lunak Econometric Views (EViews). Hasil penelitian menunjukkan bahwa DPK berpengaruh signifikan terhadap pembiayaan mudharabah, sedangkan NPF tidak berpengaruh signifikan. Selain itu, FDR terbukti mampu memediasi pengaruh DPK terhadap pembiayaan mudharabah, namun tidak mampu memediasi pengaruh NPF. Temuan ini menunjukkan bahwa kemampuan bank dalam menghimpun dana dan mengelola likuiditas memiliki peran penting dalam meningkatkan pembiayaan berbasis bagi hasil, sementara risiko pembiayaan tidak secara langsung memengaruhi penyaluran pembiayaan mudharabah.
Sinergy of Community Participation, Government Support and Environmental Awareness on Local Wisdom Based Sustainable Ecotourism Village Aji Prabowo; Montaris Silaen; Desyana Putri
Entita: Jurnal Pendidikan Ilmu Pengetahuan Sosial dan Ilmu-Ilmu Sosial Vol. 7 No. 2 (2025)
Publisher : IAIN Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/ejpis.v7i2.21999

Abstract

Local wisdom-based tourism plays an important role in sustainable development; however, Tomok Tourism Village in Samosir still faces challenges such as low community participation, limited government support, and a lack of environmental awareness. This study aims to analyze the roles of community participation, government support, and environmental awareness in fostering local wisdom-based sustainable ecotourism in Tomok Tourism Village, Samosir. A mixed-methods approach was employed, combining quantitative surveys of 100 respondents analyzed using SEM-PLS with qualitative interviews and field observations involving 10 informants to capture socio-cultural contexts. Quantitative results reveal that community participation has a significant and dominant effect on sustainable ecotourism (path coefficient = 0.495; p-value 0.000 < 0.05), while environmental awareness also shows a significant positive influence (path coefficient = 0.362; p-value 0.000 < 0.05). In contrast, government support, though positive in direction, does not significantly affect sustainability (path coefficient = 0.148; p-value 0.208 > 0.05). Qualitative findings reinforce these results by showing that local communities actively participate in tourism management based on a strong sense of ownership and cultural values, while government involvement is often limited to regulatory and short-term assistance. Respondents also emphasized that environmental awareness among both residents and visitors has begun to improve through collective initiatives to maintain cleanliness and reduce plastic waste. Overall, sustainable ecotourism in Tomok is primarily driven by active community involvement and environmental consciousness, while the government’s role remains suboptimal. The study suggests the need to strengthen community capacity, enhance environmental education, and reposition the government’s role from regulator to facilitator in achieving sustainable ecotourism.
Co-Authors Ainul Yusna Harahap AJI PRABOWO Montaris Silaen Nur Fadhilah Ahmad Hasibuan Ryanda Saputra Ulfa Utari Zulhilmi Zulhilmi