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Journal : Shar-E: Jurnal Kajian Ekonomi Hukum Syariah

Harga Jual Beras melalui Perhitungan Harga Pokok Produksi dengan Metode Full Costing dan Variable Costing pada Penggilingan Padi Talago Rahmatika; Ariani, Fatma
Shar-E : Jurnal Kajian Ekonomi Hukum Syariah Vol. 10 No. 1 (2024): Shar-E: Jurnal Kajian Ekonomi Hukum Syariah
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/shar-e.v10i1.2648

Abstract

This descriptive quantitative research was conducted to determine the selling price of rice through the calculation of the cost of goods manufactured. The data used consisted of primary data from interviews with the manager of the Talago Rice Mill. Data processing was carried out using the full costing and variable costing methods to determine the cost of goods manufactured. The results of the analysis and discussion show that the selling price of rice determined by the manager is lower than the selling price calculated by the full costing method and higher than the selling price by the variable costing method. The selling price obtained from the full costing method is IDR 16,200/kg, while the selling price using the variable costing method is IDR 15,400/kg. This price is different from the selling price determined by the manager as the producer, which is IDR 16,000/kg.
Pengaruh Cashless Society dan Literasi Keuangan terhadap Perilaku Konsumtif Gen Z di Kota Padang Rahmatika; Ariani, Fatma; Susanti, Rini
Shar-E : Jurnal Kajian Ekonomi Hukum Syariah Vol. 10 No. 2 (2024): Shar-E: Jurnal Kajian Ekonomi Hukum Syariah
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/shar-e.v10i2.3116

Abstract

The purpose of this quantitative research is to understand how the cashless society that has emerged in recent years and financial literacy influence the consumptive behavior of generation z, especially in Padang, West Sumatra. The population chosen was generation z students from Universitas Putra Indonesia YPTK Padang and Politeknik Negeri Padang with a total of 178 respondents. This research applies descriptive statistical analysis techniques through classical assumption tests, multiple linear regression, coefficient of determination, and hypothesis testing. Based on the results of the study, it can be seen that cashless society and financial literacy, both partially and simultaneously, are able to influence the consumptive behavior of generation z.