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Penggunaan Metode Full Costing Dan Variable Costing Terhadap Laba Bersih UMKM “Noen Cookies” Maharani , Nazwa Safira; Rosalina, Lina; Azzahra, Nabila; Muthia, Alifasha; Lestari, Tri
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 4 (2025): September 2025 - November 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i4.87

Abstract

This analysis applies a descriptive qualitative approach based on how to obtain data using comprehensive interviews with business owners, as well as record keeping related to raw material costs and overhead costs. The Full Costing calculation includes a total of all raw material costs of Rp 928,400 and overhead costs of Rp 727,622, resulting in a Cost of Goods Sold (COGS) per unit of Rp 18,000.24 and a net profit of Rp 2,010,978. Meanwhile, the Variable Costing approach simply considers raw material costs as variable costs, resulting in a Cost of Goods Sold per unit of Rp 10,091.30 and a net profit of Rp 2,738,600. The analysis that has been conducted reveals that the Variable Costing approach produces a higher profit signal because it does not consider overhead costs in the cost of goods manufactured. Therefore, the Variable Costing approach is assumed to be more accurate to be applied to MSMEs such as Noen Cookies that implement a pre-order system, experience fluctuations in production volume, and have relatively simple financial records.
PERAN REPUTASI PERUSAHAAN SEBAGAI PEMEDIASI PADA PENGARUH PENGUNGKAPAN WEBSITE CSR TERHADAP KINERJA BISNIS PERUSAHAAN Azzahra, Nabila; Widiastuty, Erna
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 1 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2023
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i1.355

Abstract

This study examines the role of company reputation as a mediator in the broad influence of CSR website disclosure on company business performance. The sample consists of non-financial public companies listed on the Indonesia Stock Exchange for the 2017-2021. Sampling was done using a purposive method and obtained 775 firm-year samples. Sources of research data come from the company's annual report, the company's website, and the Eikon Refinitive Datastream. Hypothesis testing using SEM-PLS with WarpPLS 7.0 software. This study's results indicate that corporate reputation's role mediates the broad influence of CSR website disclosure on corporate business performance. The result shows vary. The results of this study have implications that CSR website disclosure must be used as a long-term strategy that is in line with POJK regulation no. 8/POJK.04/2015. Furthermore, regulators can increase regulations regarding what areas must be disclosed on the CSR website.
Effect of Fermentation Time on Acidity, Electrical Voltage and Volume of Apple (Malus domestica), Mango (Mangifera indica), Starfruit (Averrhoa bilimbi) Solutions Yusfiani, Marnida; Ningsih, Liska Kustria; Azzahra, Nabila; Purba, Nesya Maharani; Arayan, Miftah; Sembiring, Rahel Natalia; Zubir, Moondra; Hakim, Abd
Indonesian Journal of Chemical Science and Technology (IJCST) Vol. 8 No. 2 (2025): JULY 2025
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/ijcst.v8i2.68717

Abstract

This study aims to analyze the effect of fermentation time on the electrical voltage, acidity (pH), and solution volume of apple, mango, and starfruit extracts as natural electrolytes in electrochemical cells. The fruit extracts were fermented using baker's yeast (Saccharomyces cerevisiae) for five days at room temperature, with measurements of electrical voltage, pH, and volume on days 1, 3, and 5. The results showed an increase in electrical voltage over fermentation time, with the highest value in starfruit (0.9 Volt, pH 2, final volume 140 mL). The decrease in pH and solution volume during fermentation indicated an increase in acidity and ion concentration which strengthened the conductivity of the solution as an electrolyte. This study proves the potential of local fruit extracts as a source of environmentally friendly electrolytes for alternative energy based on bioelectrochemistry.
Analisis Pengelolaan Keuangan Desa Kureksari Tahun Anggaran 2024 Azkiya, Shalwa; Azzahra, Nabila; Wafa, Oktavia; Yuninda, Revina; Salsabila, Rifda
Jurnal Administrasi Publik dan Bisnis Vol 7 No 2 (2025): September
Publisher : LPPM STIA Lancang Kuning Dumai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36917/japabis.v7i2.259

Abstract

Penelitian ini menganalisis pengelolaan keuangan di Desa Kureksari, Kabupaten Sidoarjo, untuk Tahun Anggaran 2024, sejalan dengan amanat Undang-Undang Nomor 6 Tahun 2014 tentang Desa yang memberikan otonomi lebih besar. Fokus analisis meliputi tiga aspek krusial: struktur pendapatan desa, alokasi Dana Desa (ADD), dan tingkat kepatuhan terhadap regulasi yang berlaku, khususnya Permendagri No. 20 Tahun 2018 dan peraturan terkait Dana Desa (DD) tahun 2024. Menggunakan pendekatan kualitatif deskriptif dengan metode studi kasus, data dikumpulkan melalui studi dokumentasi APBDes 2023-2024 dan wawancara mendalam dengan Kepala Desa serta Sekretaris Desa. Hasil analisis menunjukkan struktur pendapatan Desa Kureksari sangat bergantung pada dana transfer (DD, ADD, BHPR mencapai 96,03% pada Anggaran 2024), sementara kontribusi Pendapatan Asli Desa (PADesa) sangat minimal (1,33%) dan stagnan, menimbulkan isu kemandirian fiskal. Alokasi Dana Desa (ADD) TA 2024 mengalami penurunan dan tidak mencukupi untuk menutup seluruh kebutuhan belanja bidang pemerintahan, sehingga memerlukan subsidi dari sumber lain. Secara formal, penyusunan APBDes telah sesuai regulasi, namun secara substansial, tingginya earmarking Dana Desa (DD) untuk prioritas nasional (kemiskinan ekstrem, ketahanan pangan, stunting) secara signifikan membatasi fleksibilitas desa dalam merespon kebutuhan lokal spesifik. Penelitian ini menyimpulkan bahwa meskipun secara struktural patuh, pengelolaan keuangan Desa Kureksari menghadapi tantangan ketergantungan fiskal, keterbatasan ADD, dan berkurangnya otonomi belanja akibat earmarking DD, yang berimplikasi pada terbatasnya ruang inovasi dan responsivitas terhadap kebutuhan unik desa.Kata Kunci : Pengelolaan Keuangan Desa, Dana Desa, Alokasi Dana Desa, Kepatuhan Regulasi, Kemandirian Fiskal
Orientalism from a Postcolonial Perspective in the Novel Saffron Dreams by Shaila Abdullah Azzahra, Nabila; Ilmi, Najihatul; Alhadi, Muhammad Wahda
Litteratura: Jurnal Bahasa dan Sastra Vol. 3 No. 2 (2024): LITTERATURA
Publisher : Fakultas Adab dan Humaniora, Universitas Islam Negeri Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ltr.v3i2.30169

Abstract

Saffron Dreams, written by Shaila Abdullah, is an intriguing work of fiction that tells the story of the harsh life of a Muslim woman from the East in America after the 9/11 tragedy. The double standards applied by America are not only limited to views of Muslims but extend to Eastern cultures as a whole. It is here that the Western perspective of the East, known as Orientalism, is portrayed as though the West is superior to the East. This study examines how American Orientalism and Postcolonialism influence and shape the identity dynamics of Arissa Illahi. This research employs a descriptive and qualitative method, using Edward Said's theory of Orientalism. The findings show that Arissa experiences various dynamics related to her identity, which is based on Islamic-Pakistani culture. Orientalism, within the context of American Postcolonialism, disturbs her identity as a Pakistani Muslim, leading to a series of crises and efforts at adaptation full of uncertainty. Arissa's character plays a crucial role as a representation of Muslim women, depicting the struggle of Eastern Muslim women fighting for their rights as human beings. Her struggle serves as a means of confronting Western Orientalist views, demonstrating solidarity with Muslim women from third-world countries living in America. 
Co-Authors Abd Hakim, Abd Abdul Razak Adelia, Fransiska Al-kahfi , Syaifulloh Aldriawan, Aldriawan Alfarel K, Muhammad Arkan Alhadi, Muhammad Wahda Alqifari, Salman Alvina, Yulianissa Amellia, Riska Azza Amini, Aisyah Amri, Amelia Nurhidayah Angelina, Natasya Arayan, Miftah Arif Setiawan Arrafi, Adamsyam Azkiya, Shalwa Azmi, Thalita Basyarah, Rohan Catri, Indra Dewi Lubis, Putri Kemala Dianita, Ami Elnovani Lusiana Elsa Yuniarti Eni Kamal Eri Barlian ERNA WIDIASTUTY Fahreza, Anjly Fatimah Azzahra Fauziah, Adelia Dita Nur Fayyaza, Khaira Fitri Perdana, Fitri Fitria Handayani Fortuna S, Angel Handayani, Vitri Aprilla Hapsari Dwiningtyas Sulistyani Hari Asri, Hazqan Hariatih, Hariatih Haris, Mahfuzi El Haryeni Hasanah, Nurul Hafizah Hasibuan, Muhammad Rifqi Farhan Heldi Heldi Heldi, Heldi Ilmi, Najihatul Indang Dewata Irianto, Ardhiya Syifa Jamaliyah, Devina Jelibseda Jelibseda, Jelibseda Kamayani, Mia Kurnia, Wulan Larasanti, Sefiana Lubis, Nazia Safira Lubis, Putri Kemala Dewi Mafiroh, Zulfaani Rizqi Putri Maharani , Nazwa Safira Mardiah, Nur Ainun Maulidina Meilina, Nanda Ariska Merida, Sarita Candra Muammar Rinaldi Muhammad Fajri Muhammad Yamin Mulyadi Mulyadi Muthia, Alifasha Naibaho, Felian Nasution, Disriani Latifah Soroinda Nilasary Rochmanita Suparno Ningsih, Liska Kustria Nurrofiq, Muhammad Aldi Nuryadin, Afriyana Amelia Oktavia, Elfitri Pratama, Muhammad Rizky Pratiwi, Yuniarta Ramanda Purba, Nesya Maharani Putra, Andi Pratama Putra, Muhammad Rizky Putri, Utamy Ninda Rabiyatul Adawiyah Rahmad Rahmad Rahmadani Siregar, Dewi Rahmah, Ridhan Ramadhani, Nabila Rizki Ramli, Rafli Rima Anggraini, Rima Risman, Dede Munawar Rivanthio, Tubagus Riko Rosalina, Lina Safitri, Laila Saidun Hutasuhut Salsabila, Rifda Saragih, Elv. Feedia Mona SATRIYAS ILYAS Sembiring, Rahel Natalia Septiany, Fildzah Ayudhia Siagian, Irma Silalahi, Flora Silvia Silvia Simanjuntak, Yanti Flora Skunda Diliarosta Sridayanti, Wiska Suhendar, Asep Dadan Suhendrinal Sunarsono, Hery Tri Lestari Triyono Lukmantoro Ulfa, Syarifah Widya Umar, Iswandi Utami, Bulan Purnama Wafa, Oktavia Wahyu Hidayati Windarti, Sriyani Yafie, Muhammad Yuninda, Revina Yusfiani, Marnida Zahra, Roihanah Zaidar, Zaidar Zubir, Moondra