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Analisis Pengelolaan Keuangan Menggunakan Target Costing untuk Meningkatkan Laba pada Studio Foto Kamoe di Kota Jambi Siti Sartika; Ahmad Syahrizal; Ogi Saputra; Hadi Saputra
Jurnal Ilmiah Universitas Batanghari Jambi Vol 26, No 1 (2026): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v26i1.6405

Abstract

This study aims to analyze the application of the target costing method in financial management to increase profit at Studio Foto Kamoe in Jambi City, identify the challenges encountered, and examine its conformity with Islamic economic principles. The research employs a descriptive qualitative approach, with data collected through observation, interviews, and documentation involving the owner, employees, and customersselected using purposivesampling. The results indicate that target costing is implemented through market price determination, profit targeting, and cost control during the planning stage, which improves cost efficiency and profit stability without compromising service quality. The main challenges include limited capital, rising rental costs, and suboptimal marketing strategies. From an Islamic economic perspective, the implementation of target costing reflects the principles of efficiency and justice (al-‘adl and ihsan), emphasizing fair pricing and social welfare. This study contributes to the development of Islamic financial management by demonstrating the relevance of target costing in the creative service sector as an efficient and ethical financial strategy.
Pengaruh Diskon Tanggal Kembar Dan Gratis Ongkir Terhadap Perilaku Konsumtif Generasi Z Pengguna Shopee Di Desa Tanjung Bojo Ella Yulia Safitri; Arsa Arsa; Ogi Saputra; Hadi Saputra
JOURNAL OF SHARIA ECONOMICS Vol 7 No 1 (2025): Jounal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jse.v7i1.1362

Abstract

This study was conducted to analyze the effect of double-date discounts and free shipping on the consumer behavior of Generation Z Shopee users in Tanjung Bojo Village. The rapid development of e-commerce has led to increased public interest in online shopping, especially among Generation Z, who tend to be attracted to various forms of promotions offered by marketplaces. This study used a quantitative approach with data processing through SPSS version 27. The sample size for this study was 75 respondents obtained through questionnaires distributed to Generation Z Shopee users in Tanjung Bojo Village.Based on the results, it is known that the double-date discount variable has a significant influence on consumer behavior with a significance value of 0.001 < 0.05. The free shipping variable also showed a significant influence on consumer behavior with a significance value of 0.001 < 0.05. In addition, the double-date discount and free shipping variables together have a significant influence on consumer behavior with a significance value of 0.000 < 0.05. The coefficient of determination test results obtained an Adjusted R Square value of 0.650 or 65%. This means that the consumer behavior of Generation Z Shopee users in Tanjung Bojo Village can be explained by the double-date discount and free shipping variables by 65%. The remaining 35% is influenced by other factors outside this study.