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All Journal Jurnal Reviu Akuntansi dan Keuangan MIX : Jurnal Ilmiah Manajemen JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Owner : Riset dan Jurnal Akuntansi Jurnal Sosial Humaniora Sigli Jurnal Teknik Industri Terintegrasi (JUTIN) Bakti Cendana: Jurnal Pengabdian Masyarakat Journal of Social Science Jurnal Pengabdian kepada Masyarakat Desa (JPMD) Journal of Islamic Management SINTESA: Jurnal Kajian Islam dan Sosial Keagamaan Tahqiqa: Jurnal Pemikiran Hukum Islam Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi Journal of Social Science Ekalaya : Jurnal Ekonomi Akuntansi J-ISCAN : Journal of Islamic Accounting Research Journal of Economic and Islamic Research Taawun: Jurnal Pengabdian kepada Masyarakat
Mariana Mariana
STIS Al-Hilal Sigli
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Nursing Physics Social Sciences Other

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MENINGKATKAN EFISIENSI ORGANISASI: PERAN KLASIFIKASI BIAYA DALAM PENGAMBILAN KEPUTUSAN Zakia Fikra; Naila Ariqah Putri; Widya Arsani Malau; Muhammad Rafianda; Mariana Mariana
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 4 No. 1 (2025): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v4i1.251

Abstract

This study explores the role of cost classification in improving organizational efficiency and its impact on decision-making processes. The primary objective is to analyze how accurate cost classification aids managers in understanding fixed, variable, direct, and indirect costs to make more informed financial decisions. By employing effective cost control and budget planning strategies, organizations can better manage their resources, reduce unnecessary expenditures, and improve overall performance. This research utilizes a case study approach to highlight practical examples of how cost classification directly contributes to operational efficiency. The findings indicate that proper cost classification not only facilitates decision-making but also enhances competitiveness in a highly dynamic market. Recommendations are provided to help organizations integrate cost classification into their financial management systems for sustainable growth.
Pengendalian Biaya Produksi dalam Manufaktur: Teknik dan Tantangan Ella Oktavinata Syahputri; Sulvio Berlusconi Sihombing; Nurhaliza Nurhaliza; Irma Wati; Mariana Mariana
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 4 No. 1 (2025): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v4i1.252

Abstract

Controlling production costs in manufacturing is a crucial aspect that influences a company's efficiency and profitability. This research discusses various strategies and best practices in cost control, including analysis of raw material, labor and overhead costs. By implementing lean manufacturing principles, companies can identify and reduce waste, and increase productivity. Additionally, the use of technology and automation can contribute to long-term cost reduction. Implementation of a quality control system that has also been proven to reduce defect costs and increase customer satisfaction. Through regular performance evaluations and continuous innovation, companies can optimize production processes and achieve competitive advantage. This research is expected to provide insight for practitioners and academics in understanding the importance of controlling production costs in manufacturing.
CONCEPT AND METHODOLOGY OF JOB ORDER COSTING THEORY AND PRACTICE Mela Zahrani; Amanda Enggelia Purba; Farhan Hilal; Mariana Mariana; Diana Diana
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 4 No. 1 (2025): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v4i1.253

Abstract

The concept and methodology of job order costing will be discussed in this article. As mentioned above, job order costing is a cost accounting method used by manufacturing companies to calculate and allocate production costs based on specific orders provided by customers. Job order costing is an ideal method if the product is unique and non-standard, which is usually the case in the construction, printing and private project sectors. Job order costing involves the collection of raw material costs, direct labor costs, and factory overhead costs which are aggregated and accumulated into separate accounts at order turnover. Once the order is completed, these costs should be reduced to the actual production account and accumulated if necessary. The generated order costing cost report is an important tool for analyzing profitability and decision making, which performs pricing and controls overproduction and unproductivity. Although this is the most accurate costing method, the first, most detailed cost accumulation, and often complex salvos. Innovation and technology, including accounting software, have also improved and increased the cost of audit work.
Digital Transformation in Local Government: Enhancing Financial Transparency through the Regional Financial Information System (SIKD) M. Rizki Maulidi; Zia Safira; Jihaan Nabila; Mariana Mariana; Rahmati, Rahmati
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 4 No. 1 (2025): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v4i1.266

Abstract

This study aims to analyze the implementation of the Regional Financial Information System (Sistem Informasi Keuangan Daerah, SIKD) in enhancing financial transparency in local governments during the digital era. Additionally, it explores the impact of digital advancements on accountability and financial reporting, including their effects on efficiency and report quality. The study also identifies various challenges faced by local governments in achieving financial transparency and provides strategic recommendations to address these obstacles. The research employs a qualitative approach using a literature review method. Data were collected from scientific journals, research reports, and relevant articles discussing the role of information technology in enhancing transparency, the challenges of its implementation, and strategies for optimization. The data were categorized into three main themes: the contribution of information technology to transparency, barriers to its adoption, and strategic steps for optimization. The findings indicate that the implementation of SIKD, as mandated by Government Regulation No. 56 of 2005, significantly supports transparency and accountability in local financial management by facilitating structured and systematic documentation, management, and reporting of financial data. Digital transformation positively impacts efficiency, accuracy, and the openness of local financial information. However, several challenges persist, such as resistance to transparency, a lack of technological expertise, and limited infrastructure. To overcome these obstacles, collaboration between governments and communities, improving human resource competencies, and developing technological infrastructure are strategic steps to ensure better transparency.
Comparative Study of Sales Contracts in Law Mariana, Mariana; Amri, Amsanul; Kheriah, Kheriah; Izwany, Bonita; Kamaliah, Nurul
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 4 No. 1 (2025): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v4i1.280

Abstract

This study aims to analyze the differences between Islamic Law (Sharia) and Civil Law in the application of sales contracts, as well as the practical implementation of both legal systems in daily transactions. Islamic Law emphasizes moral and ethical aspects by ensuring transactions are free from prohibited elements such as riba, gharar, and maysir, while Civil Law focuses more on legality and the freedom of contract. This research employs a descriptive qualitative method with a normative juridical approach, examining legal provisions and the practice of sales contracts based on data from primary, secondary, and tertiary sources. The findings show that the rules and conditions of sales contracts in Islamic Law are stricter, prioritizing compliance with Islamic principles, while Civil Law is more flexible in agreements between parties. The application of contracts such as murabaha, salam, and istisna in Islamic finance institutions reflects a commitment to moral principles, whereas sales contracts in Civil Law are more common in markets and commercial activities. This study provides recommendations for harmonizing both legal systems to create transactions that are fair and in accordance with the social values upheld by society.
Analisis penerapan process costing dalam industri manufaktur untuk meningkatkan efisiensi dan profitabilitas melalui hilirisasi Rinayanti, Rinayanti; Irawan, Regita Aulia Indy; Wardana, Muhammad Daffa; Mariana Mariana; Diana, Diana
Jurnal Teknik Industri Terintegrasi (JUTIN) Vol. 8 No. 1 (2025): January
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jutin.v8i1.40242

Abstract

The application of process costing in manufacturing industries has proven to provide significant benefits in cost management, especially in mass production with uniform products. This study aims to analyze the application of process costing in various industries, with a focus on sectors that utilize natural resources, and to explore the optimization of this method to improve efficiency and profitability through downstream processing. The research method used is a literature review, gathering relevant publications from the last 10 years, including articles and research reports, through searches in academic databases such as Google Scholar and JSTOR. The findings indicate that while process costing is effective in controlling costs and improving efficiency, this method has limitations in handling varied products and custom orders. However, in the downstream processing of natural resources, the application of process costing can be key in managing costs during the transformation of natural resource products into higher-value downstream products. The final report includes a critical analysis of the application of process costing in natural resource-based industries, along with a discussion of the practical implications and the importance of this method for management in making strategic decisions to achieve sustainability and profitability. This study provides comparative insights that are useful for industries in optimizing the application of process costing to enhance performance, competitiveness, and profitability through downstream processing of natural resources.
Pengaruh GCG dan CSR dalam Meningkatkan Kinerja Keuangan Bank di BEI Firdaus, Anhar; Mariana, Mariana; Diana, Diana; Alfianti, Julia; Saputra, Ryanda; Aztari, Alya Maula
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2672

Abstract

This inquire about examines the impact of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on the budgetary execution of banks recorded on the Indonesia Stock Trade (IDX). Utilizing a numerous direct relapse approach, the consider assigns Return on Assets (ROA) as the subordinate variable, whereas GCG and CSR work as autonomous factors. The test determination takes after a purposive inspecting strategy, centering on banks that reliably discharge yearly and monetary reports containing GCG and CSR revelations. Some time recently testing the speculations, a few classical suspicion tests—such as multicollinearity, heteroscedasticity, and autocorrelation tests—are conducted to guarantee the model's legitimacy. The discoveries uncover that GCG emphatically and altogether impacts money related execution, while CSR does not illustrate a outstanding impact. These comes about suggest that well-implemented GCG improves benefit, whereas CSR activities may require a more key arrangement to affect money related results straightforwardly. 
Integrating Financial Literacy and Digital Marketing for Craft Msmes in Aceh: Strategic Initiatives for Business Sustainability Mariana Mariana; Yudhy Widya Kusumo; Muhammad Muhammad; Karnita Sartina; A’zizah A’zizah; Yusriadi Yusriadi
TAAWUN Vol. 5 No. 01 (2025): TA'AWUN FEBRUARY 2025
Publisher : Pusat Penelitian Pengabdian Pada Masyarakat Sekolah Tinggi Ilmu Tarbiyah Al-Fattah Siman Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37850/taawun.v5i01.907

Abstract

The aim of this research is to improve the financial management skills of small and medium-sized enterprises (SMEs) in the craft sector in Aceh Province through training that focuses on separating personal and business finances, proper transaction recording, and the preparation of transparent and accurate financial reports. The method used in this community service activity involves training conducted by a team of lecturers from various educational institutions, as well as direct visits to SME locations for practical training. The results show that most SME owners previously lacked adequate understanding of financial management, and this training provided significant benefits in enhancing their ability to make better business decisions. The Focus Group Discussion (FGD) revealed challenges faced by SMEs, such as limited capital and difficulties in product marketing. In conclusion, this financial management training has had a positive impact on SME owners in Aceh, helping them develop a more professional and sustainable approach to business operations. Notably, this program stands out as the first to integrate simple app-based financial management training with digital marketing strategies in Aceh. By combining financial literacy with modern marketing techniques, the program provides a comprehensive solution for the challenges faced by local MSMEs. Integrating these two crucial aspects empowers business owners to manage their finances better while expanding their market reach through digital platforms. This innovative approach lays the groundwork for more resilient and competitive MSMEs, fostering long-term sustainability and growth in the region.
Pengaruh Penggunaan Bahasa Inggris Terhadap Pemahaman Mahasiswa dalam Pembelajaran Akuntansi Syariah Nurul Kamaliah; Rahmati Rahmati; Mariana Mariana; Anhar Firdaus; Diana Diana; Teuku Mustakim
Journal of Economic and Islamic Research Vol. 3 No. 2 (2025): Juli
Publisher : Prodi Ekonomi Syariah STAI Syaichona Moh. Cholil Bangkalan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62730/journalofeconomicandislamicresearch.v3i2.217

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penggunaan Bahasa Inggris terhadap pemahaman mahasiswa dalam pembelajaran akuntansi syariah pada Jurusan Bisnis Politeknik Negeri Lhokseumawe. Dengan menggunakan pendekatan kuantitatif dan metode asosiatif, penelitian ini menguji hubungan sebab-akibat antara dua variabel: penggunaan Bahasa Inggris dalam pembelajaran (variabel X) dan pemahaman mahasiswa terhadap materi akuntansi syariah (variabel Y). Populasi penelitian adalah mahasiswa yang telah mengikuti mata kuliah akuntansi syariah dengan Bahasa Inggris sebagai bahasa pengantar, dan sampel diambil secara purposive sampling. Data dikumpulkan melalui kuesioner berbasis skala Likert, kemudian dianalisis menggunakan regresi linear sederhana dengan SPSS. Hasil penelitian ini diharapkan memberikan gambaran mengenai sejauh mana penggunaan Bahasa Inggris memengaruhi tingkat pemahaman mahasiswa terhadap materi akuntansi syariah, serta implikasinya terhadap efektivitas proses pembelajaran.
Structured Literature Analysis on Sustainability Report Disclosure in Public Sector Organizations Arifai, Muhammad; Mariana, Mariana; Fahlevi, Heru; Indriani, Mirna; Darwanis, Darwanis
MIX: JURNAL ILMIAH MANAJEMEN Vol 15, No 2 (2025): MIX : Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2025.v15i2.009

Abstract

Objectives: This study examines the adoption of sustainability reporting in Public Sector Organizations (PSOs), focusing on (1) stakeholder expectations, (2) implementation challenges, and (3) the impact on accountability and value creation. It also identifies existing gaps in sustainability reporting frameworks and provides strategic recommendations to enhance transparency and effectiveness in public sector sustainability disclosures.Methodology: A Structured Literature Review (SLR) was conducted on 97 articles from Scopus (1990–2024), selected using keywords such as "sustainability reporting," "public sector," "GRI framework," and "public sector organizations." Inclusion criteria ensured relevance to the public sector and methodological diversity. The articles were categorized by sustainability focus, country, research methods, and theoretical frameworks. This approach enabled the identification of research trends, key gaps, and best practices to support policy improvements in sustainability reporting.Findings: The review reveals that (1) research on sustainability reporting in PSOs is still limited and predominantly conducted in developed countries, (2) there is an increasing trend in sustainability reporting driven by demands for greater transparency and accountability, (3) major challenges include inconsistencies in reporting frameworks, varied stakeholder expectations, and difficulties integrating sustainability metrics, and (4) adoption is influenced by regulatory environments, political commitment, and resource availability. Although digital reporting tools are emerging, standardization and performance measurement issues remain unresolved.Conclusion: Despite progress, sustainability reporting in PSOs suffers from a lack of consistency, comparability, and stakeholder engagement. To improve credibility and effectiveness, harmonized standards, stronger regulatory oversight, and capacity-building initiatives are essential. Addressing these gaps will enhance accountability and foster long-term value creation in the public sector.
Co-Authors Abral, Edi Aini, Kuratul Alfianti, Julia Amanda Enggelia Purba Amanda, Adela Amri, Amsanul Amsanul Amri Anhar Firdaus Firdaus Armia - Arnita Arnita Azaria, Putri Syaikah Aztari, Alya Maula Azzahra, Rahma A’zizah A’zizah Chilshi, Indrya Cut Aulita Saputri Darwanis Darwanis Dhea Anggia Diana Diana Diana Diana Ella Oktavinata Syahputri Fadhiel, Zhul Fahira, Annisa Fakia, Isna Farhan Hilal Hashifa Nuri Hendra, Arifan Heri Fajri, Heri Heru Fahlevi, Heru Ibrahim Imelda, Tasya Irawan, Regita Aulia Indy Irma wati Izwany, Bonita Jihaan Nabila Julana, Putri Rizqia Julia Alfianti Julia Alfianti Kamaliah, Nurul Karnita Sartina Kheriah Kheriah Kheriah, Kheriah Kusumo, Yudhy Widya Laisa Liza LAKHARIS INUZULA Liza, Laisa M. Rizki Maulidi Marina, Rani Maulena, Maulena Mela Zahrani Mia Aulia Putri Camsana Miftahul Jannah Miralda Salsabila Aisyah Mirna Indriani Muhammad Ali Muhammad Arifai Muhammad Arsya Muhammad Luthfi Muhammad Muhammad Muhammad Murthaza Muhammad Rafianda Nadirsyah Nadirsyah Naila Ariqah Putri Nanda Mauliza Nufiar Nufiar Nurhaliza Nurhaliza Nurul Kamaliah Nurwijayanti Pashya niasty putri pasaribu Rahmad Rahmad Rahmaniar Rahmaniar Rahmaniar Rahmaniar Rahmaniar Rahmaniar, Rahmaniar Rahmatullah, Iqbal Ramadana, Sri Winarsih Reva Siti Nasywa Simatupang Rinayanti, Rinayanti Roja, Delga Ryanda Saputra, Ryanda Safrijal Safrijal, Safrijal Saiful Bahgia Salwa Aidilla Fitri Shintia, Alsi Silvia, Intan Siti Adira Siti Nabila Sri Winarsih Ramadana Sri Winarsih Ramadana Sulvio Berlusconi Sihombing Syukriy Abdullah Teuku Mustakim Teuku Zulkarnain Wahyudi Wahyudi Wardana, Muhammad Daffa Widia Wati Widya Arsani Malau Yudhy Widya Kusumo Yudhy Widya Kusumo Yusriadi Yusriadi Zakia Fikra Zia Safira Zulfikar Zulfikar Zulfikar Zulfikar