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ANALISIS BIBLIOMETRIK PENERAPAN PRINSIP SYARIAH PADA PSAK 108 (ASURANSI SYARIAH) MENGGUNAKAN VOSVIEWER Ade Purnama, Eftry; Inda Fadhila Rahma, Tri; Nurwani
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18351

Abstract

This study aims to identify research trends, keyword occurrences, and author collaborations related to the application of sharia principles in PSAK 108 to Islamic insurance during the 2019–2024 period using a bibliometric approach. This study is the first bibliometric analysis related to PSAK 108 using VOSviewer, presenting a visual mapping of thematic networks and collaborations. Data were collected through Google Scholar, analyzed using Publish or Perish (version 8), and visualized with VOSviewer (version 1.6.19). This study used a bibliometric review method with keyword-based searches and co-occurrence mapping, producing output in CSV and RIS formats. A total of 323 articles were analyzed. The results show a peak in publications in 2023, six keyword clusters were found, and author collaborations are still limited. Dominant keywords include "PSAK", "sharia principles", and "Islamic insurance", indicating a continuously evolving research focus. This research is useful in the fields of Islamic accounting, Islamic finance, financial policy, Islamic insurance, and academic curriculum development. These findings are relevant for researchers, practitioners, policymakers, and educators in the Islamic financial system. This study enriches the literature with structured insights and uncovers under-researched areas in Islamic accounting and insurance.
The Influence of Personal Selling, Direct Selling, and Advertising on ASN Customers’ Decisions to Choose Multi-Purpose Motorcycle Financing Products at Bank Sumut Syariah KCP Rantau Prapat Putri, Melani Adila; Muhammad Syahbudi; Nurwani
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.658

Abstract

The purpose of this study is to examine how advertising, direct sales, and personal sales influence the decisions of civil servants (ASN) in choosing multipurpose financing (PMG) options for motorcycles at Bank Sumut Syariah KCP Rantau Prapat. The methodology used is quantitative survey research using questionnaires as a research tool. The survey will be given to customers of Bank Sumut Syariah KCP Rantauprapats multifunctional motorcycle loan products. The sampling method used was incidental sampling and the following slovin formula, and data analysis was performed using SPSS version 25, which included multiple linear regression analysis. The study findings show that although direct sales and advertising have a significant positive impact on consumer decisions, personal sales have a positive but negligible impact. Together, these three variables contribute 64.1% to ASN customer decisions, while other factors outside the scope of this study influence 35.9%. The implications of this study highlight the importance of Islamic banks maximizing face-to-face promotion and innovative advertising to increase ASN interest and encourage more participatory assessment of personal marketing tactics. To obtain a more comprehensive picture, further research is recommended to examine additional elements, including service quality, trust, and Islamic financial knowledge.  
The Influence of Personal Selling, Direct Selling, and Advertising on ASN Customers’ Decisions to Choose Multi-Purpose Motorcycle Financing Products at Bank Sumut Syariah KCP Rantau Prapat Putri, Melani Adila; Muhammad Syahbudi; Nurwani
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.658

Abstract

The purpose of this study is to examine how advertising, direct sales, and personal sales influence the decisions of civil servants (ASN) in choosing multipurpose financing (PMG) options for motorcycles at Bank Sumut Syariah KCP Rantau Prapat. The methodology used is quantitative survey research using questionnaires as a research tool. The survey will be given to customers of Bank Sumut Syariah KCP Rantauprapats multifunctional motorcycle loan products. The sampling method used was incidental sampling and the following slovin formula, and data analysis was performed using SPSS version 25, which included multiple linear regression analysis. The study findings show that although direct sales and advertising have a significant positive impact on consumer decisions, personal sales have a positive but negligible impact. Together, these three variables contribute 64.1% to ASN customer decisions, while other factors outside the scope of this study influence 35.9%. The implications of this study highlight the importance of Islamic banks maximizing face-to-face promotion and innovative advertising to increase ASN interest and encourage more participatory assessment of personal marketing tactics. To obtain a more comprehensive picture, further research is recommended to examine additional elements, including service quality, trust, and Islamic financial knowledge.  
Analysis Of Activity Based Costing And Cost Volume Profit To Determine Optimal Profit At The Eka Jaya Opak Factory Khoiriyah, Zainab; Nurwani; Syafina, Laylan
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9245

Abstract

Competition in the traditional food industry requires Micro, Small, and Medium Enterprises (MSMEs) to have an accurate costing system to support optimal selling price determination and profit planning. The Eka Jaya Opak Factory, one of the MSMEs processing raw opak in Deli Serdang Regency, still uses conventional costing methods that only calculate raw material and direct labor costs, while factory overhead costs have not been allocated systematically. This condition has the potential to cause cost distortion and inaccuracies in profit planning. This study aims to analyze the application of Activity-Based Costing (ABC) in determining the cost of production and integrate it with Cost-Volume-Profit (CVP) analysis to determine optimal profit. This study uses a qualitative descriptive approach with data collection techniques through observation, interviews, and documentation. Data are analyzed through the stages of data reduction, data presentation, and conclusion drawing. The results show that the cost of production based on the ABC method is Rp 7,050.3/kg, higher than the conventional method of Rp 6,681/kg because overhead costs are allocated based on actual activities that consume resources. The integration of ABC and CVP resulted in an optimal selling price strategy at a 50% markup with a profit of Rp 109,984,664 per month, a Break Even Point of 6,394 kg, and a Margin of Safety of 79.5%. These findings indicate that the integrated ABC and CVP approach can improve the accuracy of cost information and support managerial decision-making in MSME profit planning more effectively and sustainably.
Optimizing the Production Cost Budget as an Instrument for Planning and Cost Control at PT. Perkebunan Nusantara IV Kebun Panai Jaya Syahprya, Widya Dwi; Rahmani, Nur Ahmadi Bi; Nurwani
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9297

Abstract

This study aims to determine how the production cost budget is used as an instrument for planning and controlling production costs at PT. Perkebunan Nusantara IV (Persero) Kebun Panai Jaya. This study is expected to provide input for company management regarding the role of the budget as a planning and control tool. The research method used is qualitative research with a descriptive approach to explore budget fluctuations and production cost realization, as well as changes in budget productivity and production cost realization. The research subjects consisted of the Head of the Accounting Department, one accounting staff, and the Treasurer of the Finance Department of PT. Perkebunan Nusantara IV (Persero) Kebun Panai Jaya. Data collection was conducted through interviews with the finance department. The data analysis technique used is a method that collects, organizes, interprets, and analyzes data to solve problems encountered. The results of this study indicate differences between budgeted and realized production costs, as well as a decrease in productivity in certain years. The use of the budget must also be accompanied by a more in-depth variance analysis to identify the causes of deviations. Therefore, necessary steps can be taken to minimize adverse variances between the budget and actual results. Thus, the function of the budget as a planning and control tool can be more effective and efficient.
Pengaruh Pembelajaran Tari Kreasi Melalui PJBL terhadap Berpikir Kreatif Siswa di SMKN 15 Bandung Triyani, Riri; Sumiati, Lilis; Nurwani
Gesture: Jurnal Seni Tari Vol. 15 No. 1 (2026): Gesture: Jurnal Seni Tari (April)
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/gjst.v15i1.72121

Abstract

This study aims to analyze the effect of creative dance learning through Project Based Learning (PjBL) on the creative thinking skills of vocational high school students. This research was motivated by the demands of the Merdeka Curriculum and the Pancasila Student Profile, which emphasize creativity as an important competency. The method used was an experiment with a quantitative approach involving 35 tenth-grade students at SMKN 15 Bandung. Data collection techniques included observation, interviews, and documentation. The results of the study show a significant increase in students' creative thinking skills after the implementation of PjBL in creative dance learning. This is evidenced by a significant difference between the pretest and posttest scores with a t-test result showing a p-value of 0.000 < 0.05. Thus, it can be concluded that PjBL learning is effective in improving students' creative thinking skills.