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ANALYSIS OF PRODUCTION COST CALCULATION USING THE VARIABLE COSTING METHOD AT PT. SUMBER TANI AGUNG (PKS SABUNGAN) Ferdi Dermawan Nasution; Marliyah Marliyah; Fauzi Arif Lubis
International Journal of Cultural and Social Science Vol. 6 No. 2 (2025): International Journal of Cultural and Social Science
Publisher : Pena Cendekia Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53806/ijcss.v6i2.1075

Abstract

PT Sumber Tani Agung Resources has implemented a systematic financial recording system as a commitment to accountability and transparency. However, the researcher's observations indicate that production cost reports have not yet classified costs in detail, particularly in separating fixed and variable costs. This study aims to analyze the calculation of the cost of goods manufactured (COGS) using the Variable Costing method as an alternative to the company's current method. The study was conducted using a qualitative descriptive approach through observation, interviews, and document studies at PT Sumber Tani Agung (PKS Sabungan). The results show that the COGS calculated using the company's method is higher than the Variable Costing method. This difference is caused by the company's treatment of fixed overhead costs, which are included entirely in COGS, while the Variable Costing method only considers variable costs as a component of production. The difference in value between the two methods is Rp 14,017,007.00 per month, which can affect the accuracy of selling price determination and profit planning. These findings emphasize the importance of implementing appropriate cost accounting principles to support effective managerial decision-making. This study provides practical contributions for companies in evaluating COGS calculation strategies as well as academic implications in managerial accounting studies.
Time-Driven Activity-Based Costing for Selling Price Determination: Evidence from Sambal Berkah Chips MSMEs in Sibolga, Indonesia Nurazizah; Saparuddin Siregar; Marliyah
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.15677

Abstract

This research is conducted to examine the calculation of production costs and the application of the Time-Driven Activity-Based Costing (TDABC) method in setting the selling price of Berkah Sambal Chips MSME located in Sibolga City, Indonesia. The study adopts a qualitative approach with a case study design. Data were obtained through interviews, direct observations, and documentation. The results show that the traditional costing approach generates a total daily production cost of IDR 2,689,298.00, with a unit production cost of IDR 3,362.00 per package. In contrast, the TDABC method generated a total production cost of IDR 2,615,198.00 per day, with a cost of production of IDR 3,269.00 per package. The reduction in production costs occurred because TDABC allocates costs based on effective working time, resulting in a more accurate allocation of production costs. Applying a 30% markup, the TDABC method produced a selling price of IDR 4,717.00 per package. However, the enterprise maintained a selling price of IDR 5,000.00 per package to achieve a higher profit margin. These results indicate that the Time-Driven Activity-Based Costing (TDABC) method improves cost efficiency and offers a more precise foundation for setting selling prices in Micro, Small, and Medium Enterprises (MSMEs).
Examining the Mediating Role of Tax Compliance in the Relationship Between Tax Awareness, Tax Amnesty, Religiosity, and Motor Vehicle Tax Revenue: Evidence from Sibolga City Nabila Lubis; Marliyah Marliyah; Imsar Imsar
Islamiconomic : Jurnal Ekonomi Islam Vol 17, No 1 (2026)
Publisher : Universitas Islam Negeri Sultan Maulana Hasanuddin Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32678/ijei.v17i1.1470

Abstract

This study examines the direct and indirect effects of tax awareness, tax amnesty, and religiosity on motor vehicle tax (MVT) revenue through taxpayer compliance in Sibolga City, Indonesia. The study addresses a gap in the local taxation literature by integrating tax awareness, tax amnesty, and religiosity into a single mediation model based on the Theory of Planned Behavior (TPB), with taxpayer compliance serving as the mediating variable. A quantitative research design was employed using survey data collected from 94 registered motor vehicle taxpayers selected through purposive sampling. Data were analyzed using path analysis based on multiple regression to estimate direct, indirect, and total effects among the variables. The findings reveal that tax awareness and religiosity positively and significantly influence taxpayer compliance, whereas tax amnesty exerts a significant negative effect. Taxpayer compliance significantly enhances motor vehicle tax revenue and partially mediates the relationships between tax awareness, tax amnesty, religiosity, and tax revenue. Tax awareness demonstrates the strongest positive total effect on tax revenue, while repeated tax amnesty programs are associated with lower taxpayer compliance and reduced tax revenue, indicating the potential emergence of moral hazard. The study extends the Theory of Planned Behavior by demonstrating the mediating role of taxpayer compliance in explaining the relationship between behavioral and policy-related determinants and local tax revenue. These findings provide practical implications for local governments by emphasizing taxpayer education, strengthening voluntary compliance, improving digital tax services, and carefully evaluating the implementation of recurring tax amnesty programs to achieve sustainable regional tax revenue.
The Influence of Price Perception, Religiosity, and Halal Label on Online Purchase Decisions of Skintific Halal Skincare (Case Study on UINSU Students) Wafiyahningrum Wafiyahningrum; Marliyah Marliyah; Nurul Jannah
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 1 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i1.10010

Abstract

This study aims to examine the influence of price perception, religiosity, and halal labels on the online purchasing decisions of Skintific halal skincare products among students at Universitas Islam Negeri Sumatera Utara (UINSU). This research employed a quantitative approach using a survey method. The study involved 100 active UINSU students selected through purposive sampling, consisting of respondents who had purchased Skintific halal skincare products online. Data were collected using a structured questionnaire and analyzed through multiple linear regression with the assistance of SPSS 25 software. The findings indicate that price perception, religiosity, and halal labels have a positive and significant effect on online purchasing decisions, both partially and simultaneously. Price perception emerged as the most dominant predictor of purchasing decisions, as indicated by the highest regression coefficient (B = 0.427) and the largest t-value (t = 12.241; p < 0.001), followed by religiosity (B = 0.272; t = 7.352) and halal labels (B = 0.243; t = 7.003). Furthermore, the coefficient of determination (R² = 0.797) indicates that 79.7% of the variance in purchasing decisions is explained by the three independent variables, while the remaining 20.3% is influenced by other factors outside the research model. These findings suggest that online purchasing decisions for halal skincare products are shaped by a combination of economic considerations, religious values, and trust in halal certification. The study provides practical implications for halal skincare producers and marketers to strengthen competitive pricing strategies, maintain credible halal certification, and develop marketing approaches that align with the religious values of Muslim consumers.
The Influence Of The Technology Acceptance Model On Digital Marketing Adoption Among Micro, Small, And Medium Enterprises (Msmes): The Moderating Role Of Digital Marketing Training Ali Amzah; Marliyah Marliyah; Nurbaiti Nurbaiti
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol. 10 No. 02. (2026): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v10i02..254

Abstract

This study aims to analyze the influence of the Technology Acceptance Model on the adoption of digital marketing among MSMEs, with digital marketing training as a moderating variable. The focus of this study is on MSME participants who attended a digital marketing training program organized by the Medan City Department of Cooperatives, MSMEs, Industry, and Trade in collaboration with Lazada Indonesia. This study employs a quantitative approach, using a questionnaire distributed to 100 SME participants who attended the digital marketing training as the data collection method. The data were analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (SmartPLS). The results show that the Technology Acceptance Model (TAM), with its two main components—Perceived Usefulness (PU) and Perceived Ease of Use (PEOU)—has a positive and significant influence on the adoption of digital marketing. Furthermore, the digital marketing training was also found to have a positive and significant influence on the adoption of digital marketing. Furthermore, digital marketing training was found to moderate the effects of Perceived Usefulness (PU) and Perceived Ease of Use (PEOU) on digital marketing adoption. These findings suggest that SME operators who participate in digital marketing training will enhance their understanding of digital marketing, thereby encouraging them to utilize digital marketing optimally. Furthermore, understanding digital marketing concepts will certainly make it easier for SME owners to adopt digital marketing, as digital skills can expand their market reach—especially given that consumer behavior is increasingly reliant on digital platforms.
Pengelolaan Wakaf Tunai Pada Badan Wakaf Indonesia (BWI) Kota Binjai Elfara Annesca; Marliyah Marliyah; Kamila Kamila
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 6, No 1: 2025
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4708

Abstract

This study aims to determine the management of money Waqf with SWOT approach strengths, weaknesses, opportunities and threats, after which it will be seen what strategies will be taken to maximize the strengths and opportunities, as well as minimize the weaknesses and threats that come. This study uses a descriptive-qualitative approach, that is to explain, describe, and describe what is, then analyze and draw conclusions. Data collection techniques used by researchers are observation, interviews and documentation. The study began by giving general questions to informants, namely the chairman and Secretary of the BWI implementing agency in Binjai City. The results of this study concluded that the management of the Indonesian Waqf Board (BWI) Binjai city is still limited, BWI Binjai city has not been able to do much regarding cash Waqf but is still in the process of collection. The strategy that can be done is to socialize to the public about the concept of Waqf money. The results of the study with SWOT analysis showed IFAS score of 1.92 strengths and 1.25 weaknesses, and EFAS score of 1.82 opportunities and 1.07 threats. So the most appropriate strategy in managing money Waqf in BWI Binjai City is a strategy that utilizes internal strength and utilizes external opportunities.
Behavioral Drivers of Gold Investment Intentions: The Role of Income, Gold Prices, and Islamic Financial Behavior Adetia Dara Ayu; Marliyah; Imsar
Jurnal Investasi Islam Vol. 11 No. 1 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i1.14682

Abstract

This study aims to examine the effect of gold prices, income, and Islamic financial behavior on public interest in investing in gold jewelry in Ujung Negeri Hulu Village, Bintang Bayu District, Serdang Bedagai Regency. This research uses a quantitative approach with a population of 485 people and a sample of 83 respondents selected using purposive sampling. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS. The results show that partially, gold prices, income, and Islamic financial behavior have a positive and significant effect on investment interest. Simultaneously, these variables also have a significant effect on investment interest. The coefficient of determination (R²) is 0.589, indicating that 58.9% of the variation in investment interest can be explained by the independent variables, while 41.1% is influenced by other factors outside the model. This study contributes to the literature by integrating economic and Islamic behavioral factors in explaining investment interest in rural communities.
Penerapan Sukuk di Indonesia: Peluang dan Tantangan Perkembangan Sukuk Mudharabah Khairul Faiz Batubara; Marliyah
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 2 (2024): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimanapenerapan sukuk yang ada di Indonesia, dan juga membahas peluang dan tantangan perkembangan Sukuk Mudharabah di Indonesia. Penelitian ini mengggunakan metode penelitian deskriptif kualitatif, yaitu dengan meninjau literatur dan melakukan analisis data, mempelajari literatur dari berbagai sumber buku, internet, dan juga jurnal penelitian yang memiliki topik yang sama dengan yang dibahas oleh peneliti. Hasil penelitian menunjukkan bahwa Indonesia telah menunjukkan komitmen yang kuat dalam mengembangkan pasar keuangan syariah, terutama melalui penerbitan sukuk. Dengan beragam jenis sukuk, negara ini telah menjadi pemain utama dalam keuangan syariah global dan terus menunjukkan pertumbuhan yang positif. Sukuk mudharabah, sebagai instrumen pembiayaan syariah berbasis bagi hasil, mengalami perkembangan signifikan yang didorong oleh meningkatnya kesadaran masyarakat akan produk keuangan syariah, dukungan pemerintah, dan inovasi dalam diversifikasi aset yang mendasari. Meskipun terdapat tantangan, penerbitan sukuk oleh pemerintah dan perusahaan swasta semakin meningkat, mengurangi ketergantungan pada utang konvensional dan mendukung proyek-proyek berkelanjutan. Contoh konkret adalah penerbitan Sukuk Mudharabah Berlandaskan Keberlanjutan Berkelanjutan I oleh PT. Bank Syariah Indonesia Tbk. dengan total Rp3 triliun. Dengan imbal hasil yang kompetitif, sukuk mudharabah berpotensi menjangkau berbagai segmen investor, termasuk generasi muda, dan dapat menjadi instrumen kunci dalam pembiayaan syariah yang mendukung pertumbuhan ekonomi dan keberlanjutan di masa depan.
Strategy For Improving E-Service Quality in Increasing Purchasing Decisions on The Kopi Kenangan Application Ramandha Niswan; Alifia Nasya Manurung; Marliyah Marliyah; Budi Dharma
Proceeding International Conference on Islamic Economics Community Services (ICIECS) Vol 1 (2023): Proceeding International Conference on Islamic Economics Community Services
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Digital marketing is a key element in business success in the modern era, with e-service quality being a crucial factor in influencing consumer satisfaction and purchasing decisions. This study aims to analyze the effect of e-service quality on product purchasing decisions through the Kopi Kenangan application. The method used is in-depth interviews and service learning with consumers and Kopi Kenangan management in the Medan area. The results show that service reliability, ease of use, and transaction security are the main factors in purchasing decisions. Education on improving digital service quality through training is proven to increase consumer and seller trust, which leads to increased loyalty and sales. This article concludes that Kopi Kenangan must continue to improve e-service quality to maintain competitiveness and maintain customer loyalty amidst increasingly fierce industry competition.
Social and Economic Factors Influencing the Choice of Halal-Labeled Food and Beverages Among Muslim Generation Z: A Case Study of FEBI UINSU Students Diva Anisyah Putri; Marliyah Marliyah; Imsar Imsar
JURNAL AT-TURAS Vol 12, No 3 (2025)
Publisher : Universitas Nurul Jadid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/at-turas.v12i3.12627

Abstract

This study explores how social and economic factors simultaneously influence the choice of halal-labeled food and beverages among Muslim Generation Z, with a particular focus on students of the Faculty of Islamic Economics and Business at the State Islamic University of North Sumatra. Previous research has largely examined these factors in isolation, leaving limited attention to their simultaneous effects in shaping halal consumption. Employing a quantitative survey of 100 respondents analyzed using confirmatory factor analysis (CFA), the study reveals that social factors, such as family and peer influence, serve as the strongest drivers of halal choices, while economic factors, including price and accessibility, function as moderating conditions. The findings contribute to the halal consumption literature by integrating social and economic dimensions within the context of Islamic higher education, thereby addressing a gap concerning young Muslim consumers. Practically, the study suggests that policymakers and halal certification bodies should enhance community-based halal literacy, while businesses may strengthen market engagement through price affordability strategies and the utilization of family and peer influence.
Co-Authors Abdul Kholid Azhari Adelia Adelia Adetia Dara Ayu Adila Husna Adinda Fitri Adjie Ahmad Nugraha Afrizal Afrizal Agiet Mutiara Rengganis Agung Setia Ahmad Fikri Ihsan Nasution Ahmad Kurnia Ahmad Kurnia Ahmad Muhaisin B. Syarbaini Ahmad Suwandi Ahmad Thoriq Alfan Aida Ulviani Nst Ali Amzah Alifia Nasya Manurung Alya Ratu Balqis Amini, Salisa Angga Lesmana Anggi Pratiwi Sitorus Anggi Rizkina Sari Siregar Anysa Putri Aqwa Naser Daulay Arif Riyukuri Arifin Fauzi Lubis Ariyadi Ariyadi Arman Syafii Harahap Arnida Wahyuni Lubis Arnida Wahyuni Lubis Asmaul Husna Asmuni Asmuni Asraaf Efendi Batubara Atika Atika Atika Atika Atika Atika Aulia Ramadani Pane Aumalia Hanipah Awaliya Awaliya Ayu Wulandari S. Tanjung Azhari Akmal Tarigan Bagus Mulya Pratama Bakia Sarmita Utari Siregar Bambang Gunawan Bambang Lesmono Banjirul Akbar Bismi Purnama Chuzaimah Batubara Dalyanto Dana Syahputra Barus Dedek Melisa Dedy Dwi Arseto Denisa Felia Putri Munthe Dharma, Budi Dhea Maura Azhari Dian Adila Putra Dinda Pratiwi Tarigan Dini Vira Khairuni Disna Anum Siregar Dita Zakia Rahmah Siahaan Diva Anisyah Putri Diza Rahmi Puteri Rahayu Dwi Indah Pertiwi Dwi Nur Annisa Dwi Septialamsyah Dwi Vita Lestari Soehardi Early Ridho Kismawadi, Early Ridho Edi Marjan Nasution Elfara Annesca Ella Fadilla Damanik Emi Yani Teta Br Tarigan Ernida Siregar Fadhillah Insani Fadilah Andriani Falahuddin Falahuddin Fanny Asyifa Br. Lumban Tobing Fara Sofia Ashari Fathur Rahman Ferdi Dermawan Nasution Fuadi Fuadi Fuadi Fuadi Ghina Rosadina Sadli Gina Maulida Ndraha Graudi Haekal Gultom, Selfi Afriani Gustina Rizky Habibul Mubarok Hade Chandra Batubara Haidir Arianja Halim Afif Siregar Halimatussakdiyah Halimatussakdiyah Hamni Lubis, Namira Handoko, Dodi Okri Hanifah Ramadhani Harahap, Muhammad Ikhsan Harianto Harianto Harianto Harianto Haris Al Amin Herwan Nafil Hilman Fauzi Harahap Humaidi Sitompul Ibnu Habib Wahyudi Icha Ferina Putri Ida Ayu Putu Sri Widnyani Idham Mahrivi Idzni Hadziyah Ika Darma Yuni Ikhwanul Khair Imsar Imsar Imsar Imsar Imsar Indra Mualim Hasibuan Inna Insana Intan Mutia Iqbal Fahri Tobing Ira Amalia Khairunnisa Ismail Nura Isnaini Harahap Jania Fadila Aryanti Jannah, Nurul Jihan Humairoh Jodihartandi Jodihartandi Julfan Saputra Juliana Nasution Juliana Nasution Kamaruddin Kamaruddin Kamila Kamila Kamilah K Kamilah, K Khairina Tambunan Khairul Faiz Batubara Kurnia Sandi Panjaitan Kusmilawaty Kusmilawaty Kusmilawaty Kusmilawaty Kusmilawaty Laila Alfi Laylan Syafina Layyinatus Shifah Lia Nur Fatmawati Lidya Asterina Liska Febrianti Liska Febrianti Liska Febrianti Lisna Limbong Lukman Hakim M. Dhafa Maulana Nasution M. Fadli Chaniago M. Ridwan M. Riswan Azifi M. Sabri A. Majid M. Sabri Abd. Majid M. Satrio Al Ridho M. Shabri A. Majid M. Shabri A. Majid M. Shabri Abd. Majid M. Shabri Abd. Majid M. Shabri Abd. Majid M. Ziqhri Anhar Nst M.Sabri A.Majid M.Shabri Abd.Majid M.Shabri Abd.Majid M.Shabri Abd.Majid Madiha Putri Khairat Ritonga Mahlel Mahyudin Mai Simahatie Maryam Batubara Maryam Batubara Maulana Aksan Mauliza Nur Fadhillah Maysarah Andini Mhd. Zulkifli Hsb Miranda Panjaitan Muhammad Adam Muhammad Arfan Harahap Muhammad Arif MUhammad Azrai Nasution Muhammad Idris Nst Muhammad Iqbal Sani Muhammad Reza Muhammad Rizal Muhammad Suhaimi Muhammad Syahbudi Muhammad Syukri Albani Nasution Muhammad Yafiz Muharram Al Baraqy Musliyani Musliyani Mustafa Kamal Rokan Nabila Lubis Nadia Amalia Nadia Evira Nadia Mayang Rukmana Naili Nuril Aufa Manik Neila Susanti Neng Siska Nikita Zulyan Batubara Nirmadarningsih Hiya Nur Ahmadi Bi Rahmani NUR AHMADI BI RAHMANI Nur Mustika Syahputri Nur Rahmadi Nur Salsabila Arwan Nst Nurazizah Nurbaiti Nurbaiti Nurbaiti Nurbaiti Nurbaiti Nurbaiti Nurdin Nasution Nurhayati Nurhayati Nurlaila Nurlaila Nurlaili Nurlaili Nursantri Yanti Nurul Adilla Nurul Annisa Nurul Aulia Dewi Nurul Hidayah Nurul Inayah Nurul Rafiqoh Lubis Nurwani Nurwani Pandapotan Pandapotan Pani Akhiruddin Siregar Piter Andrean Popi Adiyes Putra Putri Apriyani br Rangkuti Putri Ayuni Sari Putri Nazli Putri Oktavia Qarni, Waizul Rahmadina Rahmadina Rahmah, Dewi Chofifah Rahmansyah Rahmansyah Rahmansyah Rahmansyah Rahmat Daim Harahap Rahmat Daim Harahap Rahmat Daim Harahap Rahmi Syahriza Rahmi Syahriza Rahul Al Fatah Suripto Ramandha Niswan Ramdansyah Fitrah Rani Febriyanni Raniwati Siregar Razali Razali Retnawati Siregar Ridayanti Ridayanti Ridha Alhamdi Rifka Fachrina Rijal Allamah Harahap Riska Nasution Rispan Rispan Rita Handayani Rivai, Ahmad Rizky Nabila Tanjung Rodhiatul Aslamah Meuraxa Rokan, Mustafa Kamal Roos Nelly Roos Nelly Royhan Hasyim Hutapea Sahnila Sikumbang Saidah Ulfah Pohan Salpiani Munthe Salsabilla Siagian Sanusi Gazali Pane Saparuddin Siregar Saparuddin Siregar Saparuddin Siregar Sarah Fitria Harahap Sari, Deva Kumala Silvana Dwi Novianty Sinta Aulia Haikal Sisca Amini Cahya Agitsna Siti Hawa Rahma Sari Pane Siti Kadariah Siti Maisyarah Siti Maisyarah SRI RAHAYU Sri Sudiarti sri sudiarti Sufiati Annisa Sugianto Sugianto Sugianto Sugianto Sugianto Suhairi Ritonga Suryani Rezeki Siregar Suwarni Suwarni Syachrul Wahyudi Syahrul Amsari Syahruna Fitri Syavira Raniya Syawal Harianto Syuhada Fela Yudha Tambunan, Khairina Tanzila Arifah Putri Tetty Handayani Siregar Tree Engel Natalia Tri Inda Fadhila Rahma Tsamara Balqis Tumanggor, Arief Hidayat Tuti Anggraini Tuti Anggraini Tuti Anggraini Tuti Anggraini Ujang Sumarwan Umi Nabila Suci Utia Elja Rizki Uun Dwi Al Muddatstsir Wafiyahningrum Wafiyahningrum Wahyu Sahara Ramadhana Manurung Wahyu Syarvina Wandi Riyaldi Ahmad Telaumbanua Windari, Windari Yena Puspita Yenni Arfah Arfah Yenni Samri Juliati Nasution Yochi Elanda Yuni Fatma Sari Yusuf Wildan Nasution Zainarti Zainarti Zein Zahara br Surbakti Zuhrinal M. Nawawi Zulhazzi Siregar Zulkifli