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All Journal JOURNAL OF APPLIED BUSINESS ADMINISTRATION International Journal of Economics Development Research (IJEDR) Quantitative Economics and Management Studies JURNAL MANAJEMEN AKUNTANSI (JUMSI) Journal of Student Development Informatics Management (JoSDIM)
Hermain, Hendra
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences

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Perhitungan Harga Pokok Produksi Dengan Metode Full Costing Dalam Penetapan Harga Jual Dengan Cost Plus Pricing (Studi Kasus UMKM Tempe di Kabupaten Langkat) Prisna, Nila Dera; Hermain, Hendra; Indra, Ahmad Perdana
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 4: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i4.4891

Abstract

This research was conducted with the aim of knowing how to calculate the cost of production using the full costing method in determining the selling price using cost plus pricing for Tempe UMKM in Langkat Regency. The research method used in this research is a descriptive qualitative method. Sources of data used are primary data and secondary data. The data collection techniques used are observation, interviews and documentation. The results showed that the calculation of the cost of production using the full costing method was higher than the method used by MSME owners. According to the full costing method, the cost of producing tempe per gram is Rp. 9, while according to the MSME owner's method, the cost of producing tempe per gram is Rp. 8.98. Calculating the selling price using the cost plus pricing method produces a higher price than the price set by MSME players. Tempe measuring 70 grams costs IDR 835/pcs, tempe measuring 120 grams costs IDR 1,432/pcs, tempe measuring 150 grams costs IDR 1,789/pcs, tempe measuring 350 grams costs IDR 4,175/pcs. Whereas the price applied by MSME actors for tempe measuring 70 grams costs Rp. 700/pcs, tempe measuring 120 grams costs Rp. 1,250/pcs, tempe measuring 150 grams costs Rp. This difference in selling prices occurs because the cost plus pricing method has added a profit of 30% as expected by MSME players.
Analisis Biaya Produksi Dan Laba Dalam Menentukan Harga Jual Air Minum Dalam Kemasan (AMDK) Pada Pabrik Air Mineral Madina (Study Kasus CV. Madina Murni) Nisa, Khoirun; Hermain, Hendra; Hasibuan, Reni Ria Armayani
Journal of Student Development Informatics Management (JoSDIM) Vol 3, No 2: JoSDIM | Desember 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/josdim.v3i2.5110

Abstract

This study aims to determine the calculation of production costs and profits to be the basis for determining the selling price of Bottled Mineral Water (AMDK) at the Madina mineral water factory. Based on the results of the analysis carried out by the researcher, several results were obtained that the calculation of production costs for determining the selling price at the Madina Mineral Water Factory used the full costing method, but the company did not include the cost of electricity for the water suction pump in the port of standard materials as a result, the total cost of production, the cost of production and the selling price found by the researcher using the cost plus pricing method is higher than that used by the company.
Influence of Price, Promotion, and Product Quality on Boba Drink Purchase Decisions Through Recommendations as Intervening Variables (Boba Qiuqiunian Drinking Business Case Study) Sari, Preti Intan; Hermain, Hendra; Daulay, Aqwa Naser
Quantitative Economics and Management Studies Vol. 5 No. 5 (2024)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems2845

Abstract

This research aims to analyze the influence and relationship between five variables, namely price, promotion, product quality on purchasing decisions through recommendations. This type of research is quantitative research. This research was conducted at the QIUQIUNIAN Boba Beverage Company. Sampling used the non-probably sampling method with a remote sampling technique of 100 respondents. Data obtained by distributing questionnaires was then analyzed using multiple linear regression tests and hypothesis testing using SPSS IBM version 22. Based on the research results it can be concluded that: Price has a significant effect on recommendations, Promotion has a significant effect on recommendations, Product quality has no significant effect on recommendations, Purchasing decisions have a significant effect on recommendations.
Economic Perspectives of MSMEs on Peer-to-Peer Lending as Business Capital Financing in Asahan Regency Sari, Ok. Putri Ananda; Harahap, Muhammad Ikhsan; Hermain, Hendra
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 5 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i5.8966

Abstract

This study aims to determine the perceptions of MSMEs in Asahan Regency towards peer-to-peer lending-based capital financing services. This service is presented as a digital financing alternative that offers ease and speed in accessing capital, especially for MSMEs that have difficulty obtaining capital from conventional financing. This study used a qualitative approach with interviews with 10 MSMEs, consisting of five users and five non-users of P2P lending services. Data analysis was conducted using Nvivo 12 Pro software to identify perceptions based on five components: ease, benefits, risks, challenges, and trust. The results show that MSMEs who have used P2P lending services have a positive perception of the ease and benefits directly experienced from using P2P lending services. However, they also face risks and challenges in using P2P lending services. In contrast, MSMEs who have never used P2P lending services tend to have perceptions dominated by doubt, worry, and ignorance due to lack of experience. User trust is formed through direct experience, while non-user trust relies more on reputation and information from their surroundings.
Enhancing Business Accountability through Effective Pension Fund Accounting and Reporting Pratiwi, Bela Harti; Daulay, Aqwa Naser; Hermain, Hendra
Journal of Applied Business Administration Vol 9 No 2 (2025): Journal of Applied Business Administration
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.10653

Abstract

The purpose of this study was to describe the implementation of PSAK No. 18 accounting and reporting of retirement benefit programs at DAPENBUN Regional 2 Medan. This research is qualitative in nature using observation, in-depth interviews with various parties in DAPENBUN, and documentation studies of the financial statements for 2023-2024. The data were analyzed descriptively based on four aspects of PSAK No.18, namely recognition, measurement, presentation, and disclosure. The conclusion shows that most of the provisions have been implemented, but there are some obstacles in disclosing financial risks, membership details, and the identity of the independent actuary. These findings are expected to be the basis for improving pension fund reporting in the future. This research contributes through a comprehensive implementation that not only assesses formal compliance but also accountability to pension funds. The findings and recommendations can be used as a reference for improving the reporting and management of pension funds in accordance with PSAK No.18. This research only covers one pension fund institution and has not examined a wider range of stakeholders or cross institutional comparisons .
Co-Authors Aqwa Naser Daulay Harahap, Muhammad Ikhsan Hasibuan, Reni Ria Armayani Indra, Ahmad Perdana Khoirun Nisa Pratiwi, Bela Harti Prisna, Nila Dera Sari, Ok. Putri Ananda Sari, Preti Intan