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Analisis Harga Pokok Produksi dengan Metode Variabel Costing pada Produk Roti Ariska Desa Curah Kalak Jangkar Situbondo Imamatin Listya Putri; M. Zikwan; Istianatun Najmiyah
Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis Vol. 1 No. 1 (2023): Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis
Publisher : Program Studi Akuntansi Syari'ah Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/mazinda.v1i1.2661

Abstract

Determination of the cost of production (HPP) is one of the crucial foundations that can affect many aspects and have a systemic impact. Inaccuracy in identifying and calculating production costs, results in an inaccurate HPP and ultimately results in a selling price that is either too low or too high. So that the expected profit target is not achieved. In addition, the selling price becomes less competitive. Not only useful in planning, the cost of production is also useful for monitoring and controlling the company's operational costs. The research aims to produce HPP for Ariska Bread producers using the variable costing method. Data is collected through interviews, observations, and documents. Furthermore, the data were analyzed through the stages of data reduction, data presentation, and conclusions. Finally, each data is tested for its validity using the triangulation method (method) and extended observations. The conclusions of this study are: (1) the cost of producing Ariska Roti which has been running so far uses a simple method, predicting the costs to be incurred in production and adding a margin, so that the same selling price is obtained for all the flavors produced; (2) the application of the variable costing method produces a different COGS for each bread flavor variant, so that each variant actually needs to be set at a different selling price so that the company does not suffer losses.
The Effect of Islamic Marketing Mix towards Costumer Loyalty and Customer Satisfaction on Shopee Millennial Muslim Moch Syafi'i; Mohamad Mondir; M. Zikwan; Zainul Anwar
Jurnal Ilmiah Ekonomi Islam Vol 9, No 3 (2023): JIEI : Vol.9, No.3, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i3.9685

Abstract

The improvement of internet creates many e-commerce in Indonesia. E-commerce became a receptacle for millennial generation who want to buy goods and services online. In Indonesia, Shopee is e-commerce that has become market leader. Shopee is using Islamic marketing mix to maintain its position in Indonesian market. The purpose from this research is to analyze the influence of Islamic marketing mix (product, price, place, promotion, process, people and physical evidence) on customer loyalty towards customer satisfaction. This research is quantitative research. The sampling technique used is random sampling and convenience sampling. Skala Likert will be used for measuring the data collected. There are 159 samples from millennial Muslims in Jember for this research. The data that has been collected will be analyzed using path analysis. The result indicated that product, place, promotion, and people significantly affect customer satisfaction while price, process, and physical evidence are not significant. Product, promotion, and physical evidence also have substantial effects on customer loyalty while price, place, process, and people are not. Customer satisfaction also has no significant effect on customer loyalty. The result also shows that customers cannot mediate product, price, place, promotion, process, people, and physical evidence towards customer loyalty.
The Practice of Living Hadith of Jam'iyah Shalawat Bhenning in Preventing Radicalism of Muslim Youth in Indonesia Nawawi, Nawawi; Mirwan, Mirwan; Zikwan, M.
International Journal of Multidisciplinary Research of Higher Education Vol 7 No 4 (2024): (October) Theme Education, Language, Technology, Social Sciences, Economics, Engi
Publisher : Islamic Studies and Development Center in Collaboration With Students' Research Center Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/ijmurhica.v7i4.237

Abstract

Muslim teenagers are easy targets for radicalism groups that lead to acts of terrorism. Counteracting radicalism is not enough only through legal, police and government channels, but also needs to involve the world of recitation packaged with cultural arts. Thus, the role of living hadith, which is based on traditions that live in the community and rely on hadith, becomes important. This study aims to analyze Jam'iyah Shalawat Bhenning, as a representation of living hadith that can ward off radicalism among Muslim youth. This research uses an ethnomusicological approach. Data were collected through observation and Focus Group Discussion (FGD). The findings of this study show that Jam'iyah Shalawat Bhenning uses two main strategies in counteracting Muslim youth radicalism, namely humanistic and ethical-moral approaches with two types of input, namely positive and neutral. The positive input approach focuses on de-ideologizing radicalism, while the neutral input approach focuses on raising awareness of the dangers of radicalism. Both approaches are oriented towards fresh cultural defense. With this cultural refreshment, the radicalism movement will automatically be abandoned by society because it is considered deviating from the mainstream of religion that has taken root in society.
CONTRIBUTION OF THE ECONOMIC INDEPENDENCE OF ISLAMIC BOARDING SCHOOL TOWARDS COMMUNITY ECONOMIC EMPOWERMENT Zikwan, M
PROCEEDING OF INTERNATIONAL CONFERENCE ON EDUCATION, SOCIETY AND HUMANITY Vol 2, No 2 (2024): Third International Conference on Education, Society and Humanity
Publisher : PROCEEDING OF INTERNATIONAL CONFERENCE ON EDUCATION, SOCIETY AND HUMANITY

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the contribution of the Salafiyah Syafiiyah Islamic boarding school to the economic empowerment of the community. Unlike several other Islamic boarding schools, in terms of fulfilling the needs of 24,713 students, the Salafiyah Syafiiyah Islamic Boarding School still involves the surrounding community as contributors of goods and services. Community involvement in fulfilling the needs of students is a pillar of the economy for both the local community and immigrant communities who aim to earn a living. This study reveals new values in the form of in-depth analysis of the contribution of Islamic boarding schools to the economic empowerment of the community. In previous studies, many studies focused on the educational and social aspects of Islamic boarding schools, the economic empowerment of Islamic boarding schools, but this study provides a new perspective by highlighting the economic role of Islamic boarding schools and their impact on local communities and immigrants.The research method used is qualitative descriptive with a case study approach at the Salafiyah Syafi'iyah Islamic Boarding School in Situbondo. Data were collected through interviews with Islamic boarding school managers, document analysis, and direct observation of economic activities in the Islamic boarding school environment.The results of the study show that community involvement in fulfilling the needs of students is a picture that Islamic boarding schools do not only function as educational centers, but also as centers for driving the economy, especially for local communities. The impact felt by the community is in the form of increased income, especially for traders providing goods and services, creating jobs for immigrants who aim to earn a living.