Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal AL-FALAH : Journal of Islamic Economics re-JIEM (Research Journal of Islamic Education Management)
Isyrohil Muyassaroh
Universitas Islam Negeri Syekh Wasil Kediri
Religion Economics, Econometrics & Finance Education Other

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Transformasi Manajemen Pendidikan Islam Melalui Kepemimpinan Spiritual di Era Artificial Intelligence Badrus Soleh; Isyrohil Muyassaroh
re-JIEM (Research Journal of Islamic Education Management) SPECIAL ISSUE OF 1-ST INCOME (INTERNATIONAL CONFERENCE ON MANAGEMENT AND EDUCATION)
Publisher : Islamic Education Management Study Program, Tarbiyah and Teacher Training Faculty, State Islamic University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/re-jiem.vi.24291

Abstract

The development of Artificial Intelligence (AI) is driving significant changes in Islamic education management, demanding efficiency and innovation, but also presenting challenges to spiritual and ethical values. This study aims to analyze the role of spiritual leadership in transforming Islamic education management in the AI era and formulate an integrative model based on technology and Islamic values. The study used a qualitative approach with a systematic literature observation design of reputable journal articles from the Scopus, Web of Science, Google Scholar, and SINTA databases. The study results indicate that spiritual leadership is the foundation for planning the ethical use of AI. The transformation model includes the integration of organizational vision and values, organizational culture, human resource competencies, and an AI-based management system as a framework for managing sustainable change
COGS Accuracy Strategy in the Food & Beverage Business Model (Study at Hakui Café, Tulungagung) Isyrohil Muyassaroh; Dhiya’u Shidiqy; Della Puspita; Nabila Riski Laili Pertiwi; Mahamadaree Waeno; Rahman Arifin
AL-FALAH : Journal of Islamic Economics Vol. 11 No. 1 (2026)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/alfalah.v11i1.16734

Abstract

Purpose: The Paper aims to determine the strategy for implementing production cost management and setting selling prices at Cafe Hakui 0 Km Tulungagung. Design/Method/Approach: This study uses a descriptive analysis. It implemented a quantitative non-statistical approach with emphasis on numbers, from data collection and analysis to data presentation. This research was conducted at Cafe Hakui Kopi, located at 0 Km Tulungagung, Tamanan Village, Tulungagung District, Tulungagung Regency. Findings: The results of this study confirm that the production costs and selling prices at Hakui Kopi Km 0 Tulungagung for the "best-selling" sample use the traditional method, which only accounts for raw materials. In contrast, the selling price is 100% or twice the production cost. There are differences in how production costs and selling prices are calculated using the company method, the full cost method, and the variable cost method. The difference between the cost of goods sold and the selling price results in a difference in net profit. Using the company method, which includes all cost components, Hakui Kopi Km 0 Tulungagung incurred a loss of -30,295,566 IDR per year, or -2,524,631 IDR per month, or -84,154 IDR per day.Originality/Values: The primary contribution of this study is to address the gap in several methods for calculating the cost of goods sold (COGS) based on existing theory.
Co-Authors Badrus Soleh Della Puspita Dhiya’u Shidiqy Mahamadaree Waeno Nabila Riski Laili Pertiwi Rahman Arifin