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All Journal Saintika Medika: Jurnal Ilmu Kesehatan dan Kedokteran Keluarga. Jambi Medical Journal : Jurnal Kedokteran dan Kesehatan Jurnal Penelitian Pendidikan IPA (JPPIPA) EPIGRAPHE: Jurnal Teologi dan Pelayanan Kristiani Owner : Riset dan Jurnal Akuntansi JPF : JURNAL PENDIDIKAN FISIKA JURNAL PENDIDIKAN TAMBUSAI MALIA International Journal of Community Service Learning IKRA-ITH ABDIMAS JURNAL MANAJEMEN BISNIS Iqtishoduna: Jurnal Ekonomi Islam Meraja journal Pena Justisia: Media Komunikasi dan Kajian Hukum Jurnal Teknik Mesin Indonesia Al-Kharaj: Journal of Islamic Economic and Business Rayah Al Islam : Jurnal Ilmu Islam Ilomata International Journal of Management Jurnal Ilmiah Manajemen Kesatuan Al-Mutharahah: Jurnal Penelitian dan Kajian Sosial Keagamaan Quantum Teknika Sophist Jurnal Sosial Politik Kajian Islam dan Tafsir Jurnal Pendidikan Guru (JPG) Ilomata International Journal of Management PERAHU (PENERANGAN HUKUM) : JURNAL ILMU HUKUM English Education Journal (E2J) Hukum Responsif : Jurnal Ilmiah Fakultas Hukum Universitas Swadaya Gunung Jati Cirebon Ekosiana : Jurnal Ekonomi Syariah International Journal of Educational Review, Law And Social Sciences (IJERLAS) ARMATUR : Artikel Teknik Mesin dan Manufaktur INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Jurnal Kolaboratif Sains International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) EKSYA: Jurnal Ekonomi Syariah JURNAL PERMADI: PERANCANGAN, MANUFAKTUR, MATERIAL DAN ENERGI Journal Transformation of Mandalika Balance : Jurnal Akuntansi dan Manajemen Industrial Research Workshop and National Seminar Jurnal Pengabdian Mandiri Jurnal Ekonomi dan Manajemen (JEKMA) Indonesian Journal of Applied Accounting and Finance Indonesian Journal of Community Diversity and Engagement Jurnal Ilmiah Pendidik Indonesia Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Journal of Language and Literature Studies International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) International Journal of Economics (IJEC) Oryza: Jurnal Agribisnis dan Pertanian Berkelanjutan Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Best Journal of Administration and Management Jurnal Sosial dan Sains Journal of Islamic Economics and Business Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Amkop Management Accounting Review (AMAR) Jotika Journal in Management and Entrepreneurship Jurnal Ilmu Manajemen Dan Kewirausahaan (JIMK) IDEA: Jurnal Psikologi Research Horizon Jurnal Informatika Ekonomi Bisnis International Journal of Enterprise Modelling Kreativitas Pada Pengabdian Masyarakat (Krepa) Journal of Management, Economic, and Accounting AT-TIJARAH: Journal Islamic Banking and Finance Research Jurnal Teknologi Lingkungan Sinergi International Journal of Logistics Jurnal Akselerasi Merdeka Belajar dalam Pengabdian Orientasi Masyarakat (Jurnal AMPOEN) JSE: Jurnal Sharia Economica Time in Physics: Journal for Theoretical, Instrumentation, Material-Molecular, and Education Physics Hutanasyah : Jurnal Hukum Tata Negara JEBD Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Opportunity Jurnal Penelitian dan Pengabdian Masyarakat Journal Of Law Sciences (Legisci) Jurnal Promosi Kesehatan Poltekkes Bengkulu Submit : Jurnal Ilmiah Teknologi Informasi dan Sains Indonesian Journal of Economic & Management Sciences (IJEMS) Escalate : Economics and Business Journal Journal Serambi Engineering (JSE) Journal of Multidisciplinary Inquiry in Science, Technology and Educational Research Journal of Finance and Islamic Banking Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah Journal Economic Business Innovation Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC) GoodWill Journal of Economics, Management, and Accounting Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Journal of Ekonomics, Finance, and Management Studies Journal of Media, Sciences and Education Journal of English Education and Literature LITERA: Jurnal Ilmiah Multidisiplin Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Computer & Science Industrial Engineering Journal JURNAL SATYA MANDIRI MANAJEMEN DAN BISNIS UPEJ : Unnes Physics Education Journal Data : Journal of Information Systems and Management Digitus : Journal of Computer Science Applications Journal of Development Economic and Digitalization As-Syirkah: Islamic Economic & Financial Journal Jurnal Kesehatan Masyarakat Jurnal Logitech : Logika Technology Jurnal Hukum Ekualitas Journal of Management Bijaksana: Jurnal Pengabdian Masyarakat
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Journal : INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE

 1 
RISK MANAGEMENT ANALYSIS AT PT IRA JAYA SATRIA USING THE RISK REGISTER METHOD Syahputri, Kharisma; Sugianto; Rahma, Tri Inda Fadhila
International Journal of Cultural and Social Science Vol. 6 No. 1 (2025): International Journal of Cultural and Social Science
Publisher : Pena Cendekia Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53806/ijcss.v6i1.1017

Abstract

In an increasingly dynamic business environment, companies face various risks that can affect operational stability and business sustainability. This study aims to analyze the implementation of risk management at PT Ira Jaya Satria using the risk register method. This method allows the company to systematically identify, analyze, and manage risks. The research employs a qualitative approach with data collection techniques through interviews and documentation.The findings indicate that PT Ira Jaya Satria faces several key risks identified in this study, including operational risks related to machinery breakdowns, safety risks associated with workplace accidents, and financial risks due to delayed payments from clients. The analysis shows that the risks encountered fall within a moderate category, with a percentage of 40%-60%. Through the application of the Risk Register, the company can enhance the effectiveness of risk management, reduce negative impacts, and improve operational efficiency. Well-integrated risk management not only protects the company from potential losses but also contributes to the achievement of strategic objectives and business sustainability in the future.
ANALYSIS OF SHARIAH BANKING PERFORMANCE IN REGIONAL DEVELOPMENT BANKS IN 2022-2023: SHARIA MAQASHID INDEX AND SUSTAINABLE FINANCE PERSPECTIVE Maulana, Irsyad; Nasution, Muhammad Syukri Albani; Sugianto
International Journal of Cultural and Social Science Vol. 6 No. 2 (2025): International Journal of Cultural and Social Science
Publisher : Pena Cendekia Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53806/ijcss.v6i2.1069

Abstract

This study aims to: (1) assess the performance of Islamic Commercial Banks (BUS) and Sharia Business Units (UUS) within Regional Development Banks (BPD) in Indonesia during 2022–2023 through the lens of the Sharia Maqasid Index (SMI); (2) evaluate their performance from the perspective of Sustainable Finance; and (3) compare the performance of BUS and UUS based on both analytical frameworks. A quantitative-descriptive method was employed, utilizing a document study approach. Data were collected from the annual reports of BUS and UUS at BPDs during the 2022–2023 period and analyzed using SMI indicators and Sustainable Finance principles. A weighted scoring and ranking technique based on Simple Additive Weighting (SAW) was applied to measure performance. The findings reveal that BUS and UUS experienced significant improvement in SMI performance, particularly in the dimensions of education (tahdz?b al-fard) and socio-economic contribution (jalb al-ma?la?ah). Banks such as NTB Syariah and Aceh Syariah excelled in maq??id based financing and zakat distribution, while UUS in Central Java and Nagari demonstrated strength in educational initiatives and social justice. In terms of Sustainable Finance, all banks fulfilled the four key indicators sustainable development, green economy, social responsibility, and separate sustainability reporting. However, most reports remained descriptive and lacked impact-based metrics. Overall, BUS exhibited stronger performance than UUS in integrating both maq??id principles and sustainability practices. These results highlight the need to strengthen performance evaluation frameworks grounded in Sharia values and sustainability to support the transformation of Islamic regional banks into inclusive and impactful institutions.
DETERMINING SELLING PRICE USING FULL COSTING AND VARIABLE COSTING METHODS AT EKA JAYA OPAK FACTORY Rispa Amelia; Sugianto; Hendra Harmain
International Journal of Cultural and Social Science Vol. 6 No. 3 (2025): International Journal of Cultural and Social Science
Publisher : Pena Cendekia Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53806/ijcss.v6i3.1165

Abstract

This study aims to assess the accuracy of production cost calculations, which serve as the foundation for determining an appropriate cost of sales. A descriptive qualitative approach was employed, with data collected through direct observation and interviews. The data includes production details, raw material costs, labor costs, and factory overhead costs over a specified period. The study highlights the potential impact of pricing strategies on consumer behavior: a selling price that is too high compared to competitors may lead consumers to opt for cheaper alternatives, while an excessively low price risks underpricing. The findings revealed significant discrepancies in production cost calculations. The company's simplified method resulted in lower costs compared to both the variable costing and full costing methods. The difference between the company's method and full costing suggests the potential for underpricing, as it neglects certain cost components, particularly fixed overhead costs. In contrast, the full costing method offers a more comprehensive and accurate cost analysis, which is crucial for determining sustainable and competitive selling prices.
Co-Authors Abd Majid, M Shabri Abd Majid, M. Sabri Abdul Kahar Abdul Kahar Abdul Rahman Achmad Rusdy Achmad Siddik Thoha Adaniah, Nahdatul Ade Khadijatul Z. Hrp Adlani Hasrun, Muh. Nazri Agung setiawan harahap AH. Hasan Bashori Ahmad Choiri Ahmad Firdaus Lingga Ahmad Fuadi Tanjung Ahmad Royhan Bustomi Aini Wahyu Ningtyas, Baqiya Alfian, Ian Ali Mahmudi Amelia Fravitasari Todingallo Amin, Mat Amwa, Djauky Ridho Andi Maslan Andi Syarifuddin Anilia Ratnasari, Anilia Anita Annisa Rahmi, Annisa Anwar Fadly Sitepu Arainy, Corizon Sinar Ardiantoro, Luki Ari Apryansyah Ari Yuniastuti Ariyanto Arjuna, Kevin Arung Gihna Mayapada Astried Silvanie Atha, Muhammad Alwan atika Ayu Anggraeni, Novia Ayu Wulandari S. Tanjung Azhar, M. Elfi Azhari Akmal Tarigan Azzahra, Iftitah Balqis, Tsamara Bambang Suwerda, Bambang Basri Bado, Basri Bianca Puspita Riadina Bunga Dwi Fani Ritonga Casmudi Dalimunthe, Maya Oktavia Damayanti, Alfina Dasmo Delima Sari Lubis Derrel Azhar Sugianto Dhian Rosalina, Dhian Dinar, Muhammad Dudung Hidayat Efendi, Imaduddin Bachtiar Ekayanti, Erly Eko Eko Sutrisno, Eko Ellianawati Ely Rudyatmi, Ely Erly Ekayanti Rosyida Erna Pujianti Ernawati Usman Ernawaty Usman Ervina Ery Muthoriq, Ery Fadhel Mohammad Fahira, Adinda Permata Faizah, Secho Nur Fardan Zidane Juniawan Fatchurrahman, M. Fauzan, M. Fauziah Amarani Febrianti, Lola Fela Yudha, Syuhada Fera Yuliana Ferzy Ersandy Fitri Susanti Siregar Furaida Khasanah Gilby Sapulette, Shella Gracia Carolina Yusuf Gustini, Sri H.M. Syukri Albani Nasution Hadinugroho, Dwi Lindarto Hafiz Fadhil Harahap, Febri Khairani Harry Irawan Harry Ramza Haryadi HARYONO Hasana, Ani Riani Hasdiansah, Hasdiansah Hasibuan, Zerimah Afgani Hasudungan Hutagalung, Henokh Hendra Harmain Herlina Hertanto, Edrick Emiliano Sam Heru Subaris Kasjono Heru Subaris Kasjono, Heru Subaris Hidayati, Beti Malia Rahma Holijah, Siti Hutasoit, Ririn Ibnu Fadhil Ramadhan Ilham Nur Dimas Yahya Imas Ratna Ermawati, Imas Ratna Indun Ipin Aripin, Ipin Irawan, Dedeng Irawati Irawati Irlanita Ayuning Tyas Isa Akhlis Iskandar Muda Iskandar Muda Ismul Fakhri Lubis Isnaini Harahap iswanto Ithohirah Harahap Jamaluddin Juliana Nasution Juliana Nasution Khairul Faiz Batubara Kurniawan, Gita Erlangga Lakoro, Iski Latifah Sukmawati Yuniar Letsoin, Rizaldy Taslim Pinzon Liana Lilla Puji Lestari Lisdiana Lismawati M Shabri Abd Majid M, A.Pananrangi M. Fauzan M. Shabri Abd. Majid M. Yasir Nasution M. Yasir Nst M.Hakim Sitompul Majid, Shabri Abd Mardiana Ningsih Marliyah Marpaung, Refianda Olivia Febrianti Martin Masni Maulana, Irsyad Melia Frastuti Meutia Dewi, Meutia Mohzana Mudarman Muhamad Aris Muhamad Yusup Kamal Arkan Muhammad Amin Muhammad Hasan Muhammad Ikbal Abdullah MUHAMMAD ILHAM Muhammad Lathief Ilhamy Nasution Muhammad Primiaji Rialihanto MUHAMMAD SUBHAN Muhammad Syukri Albani Nasution Muhammad Zainul Haq Muhlisin, Muhammad . Muliani Mustafa Khamal Rokan Mustamin Mutthaqin, Muhammad Satrya Naim, Muh Yusan Nanang Indradi Narto Nashwa Nabila Kasih Natadiwijaya, Ismail Fikri Neni Nur Afia Ni'mah, Nurun Ning Setiati NOJENG, SYARIFUDDIN Nugrahaningsih WH, Nugrahaningsih NUR AHMADI BI RAHMANI Nur Azizah Nuraeni Nanda Sari Nurfuadi, Wika Nurhayati Haris Nurriskiana Akbar Nurul Ilaina Onny Fitriana Sitorus Pane, Sanusi Gazali Pasaribu, Syafita Khairunnisa Pinzon, Monica Cindy Anjelica Novena Letsoin Pohan, Erwin Pranoto, Ethys Pratama, Yudha Prayogi Kusdino Priangga Widiandoko Pristiansyah, Pristiansyah Puspitasari2, Devi Putra, Yunanda Eka Putri Sri Wahyuni Rachman, Dwi Fauzi Rahayu Indriasari Rahma, Tri Inda Fadhila Rahmad Firdaus Rahmani, Nur Ahmadi Bi Rahmat Rahmat Azahar Siregar Rahmat Daim Harahap Raju Adha Ramadhina, Nur Sekar Ramdhani, Izmy Chantika Ramli Ratna Etika Sintawati Rennata, Adella Vrida Rida Jelita Rijal Allamah Harahap Rika Umbaiyani Ritonga Rina Rinaldi Rispa Amelia Rizaldy Pinzon Rizkika Zalza Bila Utami Rofiqoh Lubis, Nurul Rohana Rosdiana Santi Arafah sanusi, Anwar Saparuddin Siregar Saparuddin Siregar Sardjito Eko Windarso, Sardjito Eko Sarmiana Batubara Sastri Aida Zuhra Sekar Tyas Widyanti setiawan, Dibyo Sholikhah, Faizatus Sintiani, Tina Siregar, Tetty Handayani Siti Aisyah SITI FATIMAH Siti Shofiah SOBIRIN Soni Afriansyah SOPIAN SAORI Sri Agustina Hasibuan Sri Haryanti Sri Puji Ganefati Sri Puji Ganefati Subekti Subkhi, Nur Suhardi Suhartini Susanty, Widya Syafira Syafrizal, Rodi Syahputri, Kharisma Syamsul Ph.D M.A. Hadi Syarbaini, Ahmad Muhaisin B. T. Rizkan Polem Tarmudi Tawali Tenripada, Tenripada Thamrin Tahir Tiku, Seruni Ra’ba Bara’ Titie Solihati, Ade Tokan, Fitria Tri Isti Hartini, Tri Isti Trisniani, Sherafima Tuti Anggraini Tuti Anggraini Ullya Rahmawati Ummi Masrufah Maulidiyah WAHYUDI Wibisana, Kevin Widyawati, Rina Windarso, Sarjito Eko Wiwi Isnaeni Yamtana Yasmin Putri Sa’idah Yoko Tristiarto Yuda Mahendra Hasibuan Yuliana, Eva Yuni Lubis, Syafrina Yusman