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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Riset Akuntansi dan Bisnis IJIBE (International Journal of Islamic Business Ethics) EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Studia Economica: Jurnal Ekonomi Islam Jurnal Ilmiah Ekonomi Islam Jurnal EMT KITA Ganaya: Jurnal Ilmu Sosial dan Humaniora SEIKO : Journal of Management & Business At-Tawassuth: Jurnal Ekonomi Islam Jurnal Penelitian Medan Agama JURNAL PENDIDIKAN TAMBUSAI Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JOURNAL OF SCIENCE AND SOCIAL RESEARCH Journal of Humanities and Social Studies Almana : Jurnal Manajemen dan Bisnis JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JURNAL MANAJEMEN BISNIS Competitive Jurnal Akuntansi dan Keuangan JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Ekonomi Manajemen Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Al-Kharaj: Journal of Islamic Economic and Business Management Studies and Entrepreneurship Journal (MSEJ) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Mahaguru: Jurnal Pendidikan Guru Sekolah Dasar JURMA : Jurnal Program Mahasiswa Kreatif JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Pengabdian kepada Masyarakat Nusantara Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Ilomata International Journal of Management Jurnal Kewarganegaraan Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Jurnal Investasi Islam El-Mujtama: Jurnal Pengabdian Masyarakat JURNAL MANAJEMEN AKUNTANSI (JUMSI) An-Nisbah : Jurnal Perbankan Syariah JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Jutkel: Jurnal Telekomunikasi, Kendali dan Listrik Jurnal Riset Ilmu Ekonomi Jurnal Ekonomi Journal of Vision and Ideas (VISA) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Jurnal Fokus Manajemen Share: Jurnal Ekonomi dan Keuangan Islam EKSYA: Jurnal Ekonomi Syariah Jurnal Akuntansi, Manajemen dan Bisnis Digital Journal of Management and Business Journal of Computer Science and Information Systems (JCoInS) Journal of Student Development Informatics Management (JoSDIM) Jurnal Ekonomika Dan Bisnis Jurnal Ilmiah Mahasiswa Raushan Fikr Sci-Tech Journal Jurnal Ekonomi dan Manajemen (JEKMA) ADILLA: Jurnal Ilmiah Ekonomi Syari'ah Jurnal Trisna Riset International Journal of Economics (IJEC) Indonesian Journal of Islamic Economics and Finance Journal of Creative Student Research Journal of Public Representative and Society Provision Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Moneter : Jurnal Keuangan dan Perbankan Regress: Journal of Economics & Management Innovative: Journal Of Social Science Research Madani: Multidisciplinary Scientific Journal Amkop Management Accounting Review (AMAR) Jurnal Manajemen Riset Inovasi Trending: Jurnal Manajemen dan Ekonomi Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi e-Jurnal Apresiasi Ekonomi Journal of Economics and Management Scienties AT-TIJARAH: Journal Islamic Banking and Finance Research Equilibrium: Jurnal Ekonomi Syariah Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Mutiara: Jurnal Penelitian dan Karya Ilmiah Journal of Global Islamic Economic Studies Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah IIJSE Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Riset Akuntansi, Perpajakan dan Auditing Abdi Masyarakat UIKA El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Jurnal El Rayyan: Jurnal Perbankan Syariah Al-Istimrar: Jurnal Ekonomi Syariah Advances in Economics & Financial Studies Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi EKOBIMA Ekonomi Bisnis dan Manajemen ManBiz: Journal of Management and Business Suluah Pasaman Journal of Visionary Sharia Economy (JOVISHE) Jurnal El Rayyan: Jurnal Perbankan Syariah Epsilon : Journal of Management (EJoM) Academia Open Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Journal of Indonesian Management MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Optimal: Jurnal Ekonomi dan Manajemen
Wahyu Syarvina
Universitas Islam Negeri Sumatera Utara
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Physics Public Health Social Sciences Transportation Other

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Analisis Dampak Bulan Ramadhan Dalam Peningkatan Pendapatan Usaha Mikro Di Kelurahan Harjosari Kecamatan Medan Amplas Ilham Wahyudi; Zuhrinal M. Nawawi; Wahyu Syarvina
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4350

Abstract

In general, in the month of Ramadan, Muslims focus on themselvesTo do more worship, to hold thirst and hunger, automaticallyShould have reduced consumption needs, but in fact, it isIn the month of Ramadan the need and consumption increases. The purpose of the researchThis is to find out the results of the analysis of the impact of the month of Ramadan inIncrease in the income of micro businesses in the Harjosari sub-districtSandpaper Field. This research is a qualitative descriptive study. WithUsing data collection techniques through interviews, observation, andDocumentation. The results of this study indicate that there is a positive impactOn increasing micro business income in the Harjosari sub-districtMedan Sandpaper, due to increased consumption patterns of society inMonth of Ramadan, which causes an increase in business incomeMicro, due to the increasing need of the community to shop for needsFood or drink to eat when breaking the fast. As well as impactNegative consequences arising from increased consumption patterns, namely potentialEmergence of extravagance and wastefulness. And the factor of opening hours becomes a problemAgainst several micro entrepreneurs.
Pengaruh Penetapan Harga Oleh Tengkulak, Luas Lahan Dan Biaya Produksi Terhadap Pendapatan Petani Padi Di Desa Pastap Kecamatan Tambangan Kabupaten Mandailing Natal Nur Jannah Lubis; Muhammad Arif; Wahyu Syarvina
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.v4i1.4707

Abstract

Agriculture has an important role in life because it has the function of providing food, animal feed, and bionergy. The role of Agriculture is so strategic to support the national economy, especially in terms of creating food security, employment, increasing competitiveness, and menaggulangi poverty. Therefore, this study aims to determine the effect of pricing, land area and production costs on the income of rice farmers in Pastap Village, Kec. Mining District. Mandailing Natal. After conducting field research, data on the study were collected through the distribution of questionnaires to 67 samples of respondents. The sampling technique uses slovin formula from 200 populations into 67 samples. The research method uses quantitative methods through data analysis techniques using instrument tests, classical assumption tests and hypothesis tests. The results of data processing using SPSS 23 show that the indicators in this study are valid and reliable. In the classical assumption that the data is normally distributed, there is no heterokedasticity and multicollinearity. While the hypothesis test states that price determination does not have a significant effect on the income of rice farmers, but Price Determination is not at all unimportant, it's just that the effect is less in this study. Partially, the price fixing effect is only 1.25%. While the hypothesis test of land area and production costs to income partially positive and significant effect, partially effect of 5.12% and 53.14%. And simultaneously variable pricing, land area and production costs affect 59.5% in this study.
Analisis Pengaruh Beban Kerja Terhadap Kinerja Karyawan PT. Perkebunan Nusantara IV Medan Vania Sally Nabila; Wahyu Syarvina
Jurnal Kewarganegaraan Vol 6 No 1 (2022): Juni 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jk.v6i2.3133

Abstract

AbstrakPersaingan industri yang semakin ketat dizaman sekarang, seringkali ditemukan permasalahan yang dapat menyebabkan sebuah perusahaan mengalami kegagalan. Untuk mengantisipasi kegagalan tersebut diperlukan adanya sumber daya manusia yang baik. Karyawan yang memiliki kinerja yang baik dapat membantu perusahaan dalam mencapai tujuan yang telah ditetapkan oleh perusahaan. Banyak faktor yang mempengaruhi kinerja karyawan diantaranya latar belakang pendidikan yang tidak sesuai dengan pekerjaan, komitmen karyawan yang rendah, motivasi karyawan yang rendah, kurang- nya disiplin karyawan, dan tingginya beban kerja yang diberikan perusahaan. Tujuan dalam penelitian ini adalah untuk mengetahui: (1) Pengaruh beban kerja terhadap kinerja karyawan di PT. Perkebunan Nusantara IV  (2) Pengaruh negative dan signifikan antara beban kerja terhadap kinerja karyawan Divisi Sumber Daya Manusia pada PT. Perkebunan Nusantara IV dan (3) Tingkat kategori karyawan dalam mengatasi beban kerja yang ada pada lingkungan kerja. Penelitian ini menggunakan metode deskriptif dengan pendekatan kuantitatif dengan menitik beratkan pada pengujian hipotesis dalam menghasilkan suatu kesimpulan. Hasil dari penelitian ini adalah beban kerja tidak memiliki pengaruh yang signifikan terhadap kinerja karyawan PT. Perkebunan Nusantara IV dan memiliki kategori yang terbilang sangat baik dalam mengatasi beban kerja yang ada pada lingkungan kerja.Kata Kunci: Beban Kerja, Kinerja, Kinerja Karyawan. AbstractIn today's increasingly fierce industry competition, problems are often found that can cause a company to fail. To anticipate these failures, it is necessary to have good human resources. Employees who have good performance can help the company in achieving the goals set by the company. Many factors affect employee performance including educational background that is not in accordance with the work, low employee commitment, low employee motivation, lack of employee discipline, and the high workload provided by the company. The purpose of this study was to determine: (1) The effect of workload on employee performance at PT. Perkebunan Nusantara IV (2) The negative and significant effect of workload on employee performance in the Human Resources Division at PT. Perkebunan Nusantara IV and (3) The level of employee categories in dealing with the workload that exists in the work environment. This study uses a descriptive method with a quantitative approach with an emphasis on hypothesis testing in producing a conclusion. The results of this study are the workload does not have a significant effect on the performance of employees of PT. Perkebunan Nusantara IV and has a category that is considered very good in overcoming the workload that exists in the work environment.Keywords: Workload, Performance, Employee Performance.
Pemanfaatan Digital Marketing Channel dalam Meningkatkan Kualitas Pelayanan dan Citra PT. Telkom Indonesia (PERSERO) TBK Kandatel Padang Sidempuan Minta Ito Lubis; Wahyu Syarvina
Jurnal Kewarganegaraan Vol 6 No 1 (2022): Juni 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jk.v6i2.3293

Abstract

AbstrakPenelitian ini bertujuan untuk mengetahui bagaimana implikasi pemanfaatan digital marketing channel meningkatkan kualitas pelayanan dan citra PT. Telkom Indonesia, Tbk Kandatel  Padang Sidempuan. Pada PT. Telkom Indonesia, Tbk Kandatel  Padang Sidempuan mengetahui dan menyadari pentingnya memperhatikan kualitas layanan dan citra pada perusahaan. Pemanfaatan teknologi digital belum dimanfaatkan secara keseluruhan pada PT. Telkom Indonesia, Tbk Kandatel  Padang Sidempuan. Pemanfaatan digital marketing juga masih belum sempurna karena keterbatasan SDM yang menyebabkan pelaksanaan kerja di beberapa fungsi kurang maksimal. Tujuan dari penelitian ini ialah agar PT. Telkom Indonesia, Tbk Kandatel  Padang Sidempuan dapat melakukan pemanfaatan Digital Marketing Channel dalam meningkatkan kualitas pelayanan dan citra perusahaan yang tepat dan memaksimalkan aspek pada pengembangan sistem di perusahaan. Adapun metode penelitian yang digunakan adalah kualitatif deksriptif dengan teknik pengumpulan data wawancara, observasi, dan dokumentasi. Pemanfaatan teknologi selain memudahkan perusahaan menangkap keinginan konsumen, membuat perusahaan lebih familiar dengan masyarakat dan perusahaan terlihat lebih melek teknologi. Sistem pelayanan perdagangan melalui internet akan memberikan sifat selalu up to date, maka perusahaan dapat memberikan layanan informasi produk yang ditawarkan secara jelas dan mudah.Kata Kunci : Digital Marketing Channel, Kualitas Pelayanan, Citra Perusahaan Abstract The purpose of this study is to determine how the use of digital marketing channels affects quality of service and the improvement of PT's image. Telkom Indonesia, Tbk Kandatel  Padang Sidempuan. At PT. Telkom Indonesia, Tbk Kandatel  Padang Sidempuan recognizes the importance of considering quality of service and corporate image. The use of digital technology is not yet fully utilized at PT. Telkom Indonesia, Tbk Kandatel  Padang Sidempuan. Due to the limited talent, the use of digital marketing is not yet perfect. In other words, implementing work with some features is not optimal. The purpose of this study is to use digital marketing channels to improve the quality of service and good corporate image, and to maximize aspects of a company's system development. The research method used is descriptive qualitative using interview, observation, and documentary data collection techniques. Using technology not only makes it easier for businesses to understand what consumers want, but it also makes them more familiar to the general public and makes them appear to be tech-savvy. With the transaction service system via the Internet, it is possible to provide product information services that are kept up-to-date and clearly and easily provided.Keywords: Digital Marketing Channel, Service Quality, Company Image
Penerapan Teknologi Terhadap Pelayanan Publik Melalui Sistem Aplikasi pada Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kota Medan Anggita Rizkia; Wahyu Syarvina
Jurnal Kewarganegaraan Vol 6 No 1 (2022): Juni 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jk.v6i2.3601

Abstract

AbstrakPenelitian bertujuan untuk mengetahui Penerapan Teknologi Terhadap Sistem Pelayanan Publik Melalui Sistem Aplikasi Pada Dinas Penanaman Modal Dan Pelayanan Perijinan Terpadu Satu Pintu Kota Medan.Metode penelitian yang digunakan pada penelitian ini adalah metode penelitian deskriptif dengan pendekatan kualitatif dengan menggambarkan fakta- fakta tentang masalah yang menjadi focus dan diiringi dengan interprestasi yang tradisional dan akurat dan dengan menggunakan metode wawancara secara mendalam.Model implementasi kebijakan yang digunakan dalam penelitian ini yaitu model George Edward III yaitu Model implementasi E-government yang terdiri dari komunikasi, sumber daya, disposisi, dan struktur birokrasi.Hasil penelitian menunjukkan bahwa Implementasi Kebijakan Kebijakan implementasi e-Government baik itu komunikasi, sumber daya, disposisi, dan struktur birokrasi. sudah terlaksana dengan cukup baik namun belum sampai pada tahapan yang sangat baik.kata Kunci: Teknologi, Metode, Model AbstrakThis study aims to determine the application of technology to the public service system through the application system at the One-Stop Integrated Licensing and Investment Service Office of Medan City. The research method used in this study is a descriptive research method with a qualitative approach by describing facts about the problem that is the focus. and accompanied by traditional and accurate interpretations and by using in-depth interview methods. The policy implementation model used in this study is the George Edward III model, namely the E-government implementation model consisting of communication, resources, disposition, and bureaucratic structure. The results The research shows that the policy implementation of e-Government implementation includes communication, resources, disposition, and bureaucratic structure. has been implemented quite well but has not yet reached a very good stage.Keywords: Technology, Method, Model
Analysis of Millennial and Gen Z Interest in Using BSI Gold Credit Services as a Future Savings Investment Rani Febrianti; Muhammad Arif; Wahyu Syarvina
Jurnal Penelitian Medan Agama Vol 16, No 2 (2025): JULY-DECEMBER
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58836/jpma.v16i2.26177

Abstract

Most people use investment as a way to manage and maintain their assets so that they can grow and obtain long-term profits. Rahmawati explains that investment itself means the activity of investing capital to obtain a profit. The purpose of this study is to analyze the interest of millennials and Gen Z in using BSI gold credit services as a future savings investment. This research is qualitative research with a descriptive analysis method that focuses on primary and secondary data sources. The results show that the level of understanding of Millennials and Gen Z towards BSI Gold Credit products is still in the early stages (early awareness). This is due to low Islamic financial literacy, the complexity of products that have not been well socialized, and the lack of digital exposure that suits the characteristics of young media. The interest of Millennials and Gen Z in BSI Gold Credit products is influenced by a combination of factors, including financial literacy, ease of digital access, Islamic principles, editing flexibility, financial goals, social influence, and trust in institutions. The main obstacles faced by the younger generation in accessing BSI Gold Credit include low Islamic financial literacy, lack of promotion on social media, limited application features, doubts about the margin system, misconceptions about credit, and the perception that the process is complicated or not digital. To increase adoption, BSI needs to improve its communication, education, and digitization of its services in line with the media consumption patterns and financial behavior of Gen Z and Millennials.
EDUKASI DIGITAL MARKETING PADA PELAKU UMKM AGROWISATA PALOH NAGA DALAM PERSPEKTIF EKONOMI ISLAM Adik Tya Hasibuan; Ika Damai Sari; M. UKi Sofyanda; Wahyu Syarvina
Jurnal Pengabdian Masyarakat Sabangka Vol 5 No 01 (2026): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v5i01.1867

Abstract

This community service activity aims to enhance the competitiveness of Paloh Naga Agrotourism MSMEs and restore visitor numbers after the fire, by using digital marketing strategies within the perspective of Islamic Economics. The method utilized is descriptive qualitative with a participatory approach, delivered through seminars, training, and mentoring for MSME actors and the people of Denai Lama Village. The results indicate an increase in participants' knowledge and skills in managing business accounts and creating engaging promotional content. The application of digital marketing via social media, emphasizing the principles of honesty, justice, and trustworthiness (avoiding gharar and tadlis), proved effective in expanding the market and improving the halal image of the MSMEs. In conclusion, the program successfully supports the economic transformation of the Paloh Naga community towards becoming more independent, innovative, and just, in accordance with sharia principles.
STRATEGI PEMASARAN KREDIT PEMILIKAN RUMAH FLPP PADA PT. BANK SUMUT KCP SYARIAH KISARAN: UNTUK MENINGKATKAN POPULARITAS PRODUK Sri Anjani; Juliana Nasution; Wahyu Syarvina
Jurnal Ilmiah Mahasiswa Raushan Fikr Vol 14 No 1 (2025): Jurnal Ilmiah Mahasiswa Raushan Fikr
Publisher : Lembaga Kajian dan Pemberdayaan Mahasiswa UIN Prof. KH. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/jimrf.v14i1.13607

Abstract

This study critically examines the marketing strategies employed by PT. Bank Sumut KCP Syariah Kisaran to enhance the visibility and uptake of its Sharia-based Mortgage Loan (KPR) supported by the Housing Finance Liquidity Facility (FLPP). Using a descriptive qualitative method, data were gathered through interviews, observations, and document analysis, then analyzed thematically. The findings indicate that the bank implements a marketing mix strategy encompassing product, price, place, and promotion. This integrated approach has effectively expanded the customer base and helped meet annual financing targets. Key contributing factors include excellent service delivery and proactive promotional activities such as direct customer engagement, which have strengthened public trust in the Sharia-compliant financing scheme. These results provide practical insights for other Islamic financial institutions seeking to develop marketing strategies for inclusive financing products, particularly those targeting low-income communities.
Implementasi Transparansi dan Akuntabilitas Dana Zakat Berbasis PSAK 409 dan Kepercayaan Muzakki pada LAZISMU Medan Ikhlasul Amal; Kamilah Kamilah; Wahyu Syarvina
Jurnal Riset Akuntansi Vol. 3 No. 4 (2025): November: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i4.4656

Abstract

Zakat is a sharia-based social financial instrument whose sustainability of collection is highly dependent on the trust of the muzakki towards the amil zakat institution. This trust is built through transparency and accountability of fund management that refers to the applicable accounting standards for zakat, infaq, and alms, namely PSAK 409. This study aims to analyze the implementation of transparency and accountability of zakat funds based on PSAK 409 and its relationship to the level of trust of muzakki in LAZISMU Medan City. This study uses a qualitative method with a descriptive approach. Data were obtained through in-depth interviews, documentation, and observation of 7 (seven) informants, consisting of 5 (five) administrators/staff and 2 (two) muzakki LAZISMU Medan City, then analyzed using the interactive model of Miles and Huberman. The results of the study indicate that LAZISMU Medan City has implemented transparency of financial reports and accountability of zakat fund management referring to PSAK 409, both from administrative and substantive aspects, including recognition, measurement, recording, distribution, presentation, and disclosure of ZIS funds. This implementation is in line with the Stewardship Theory perspective, where amil acts as a trustworthy steward for the interests of muzakki, thus contributing to building the trust of muzakki to continue distributing zakat, infaq, and alms through LAZISMU Medan City. This study is expected to provide theoretical contributions to the study of sharia accounting in mass organization-based Amil Zakat Institutions, as well as practical contributions to LAZISMU Medan City in strengthening transparency and accountability of zakat fund management.
Analisis Penerapan Metode Full Costing dan Variabel Costing dalam Penetapan Harga Jual Jasa pada Yufi Beauty Lubuk Pakam Hasbi Fauzan Insyirah; Wahyu Syarvina; Sugianto Sugianto
Jurnal Riset Akuntansi Vol. 3 No. 4 (2025): November: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i4.4665

Abstract

This study aims to analyze the application of Full Costing, Variable Costing, and production cost control methods in determining service prices at Yufi Beauty Lubuk Pakam. The phenomenon studied is the practice of pricing that is still based on estimates without systematic cost calculations, thus potentially resulting in inaccurate prices. This study uses a qualitative approach with a case study design to understand the managerial practices of business actors in depth. Data were collected through semi-structured interviews, participant observation, and documentation, with informants consisting of business owners, operational managers, and employees selected using purposive sampling. The results of the study indicate that before the analysis was conducted, service selling prices were not based on structured cost accounting methods. Calculations using the Full Costing method produce higher prices because they include all fixed and variable costs, while Variable Costing provides simpler and more relevant information for short-term decisions. Furthermore, production cost control has not been formally implemented, indicated by the absence of cost recording, cost standards, and cost variance evaluation. This study concludes that the systematic application of costing and cost control methods is crucial for producing more accurate and rational pricing. These findings imply the importance of improving the understanding of cost accounting for service MSMEs. Further research is recommended to examine the implementation of cost control systems more broadly in various service sectors.
Co-Authors ., Lisnawati Adela Putri, Sania Adelia Putri Harahap Adelini Siagian Adik Tya Hasibuan Agiet Mutiara Rengganis Agung Nugraha agung setiawan Agustin, Lismaini Ahmad Muhaisin B Syarbaini Ahmad Syakir Ahmad, Alya Hamdini Ahmadi Bi Rahmani, Nur Aldi Fernando Amanda Damayanti Nasution Amanda, Annisa Rizka Amelia Putri Amelia Sri Ningsih Amin, Haris Al Anastasya Br Ginting Andri Soemitra Andri Soemitra Anggi Pranata Anggita Rizkia Anggraini , Widia Angraini, Tuti Aninda Zahra Anio Indah Lestari Anisa Mawaddah Nst Aprilia Indah Saputri Rambe Aprilia, Dita Aqila Tamima Aqwa Naser Daulay Arifin Fauzi Lubis Aryaji Wardana Damanik Asri Lestari Atika Atika Ayu Andini Ayuna Adhari Azhari Akmal Tarigan Azka Wardatul Hayyah Azka Wardatul Hayyah Azmi Lubis, Muhammad Azzahra, Aisya azzahri, khairul Baehaqi Basania Nasution Batubara, Muslimatul Husnah Beny Sitakar Br Ginting, Herminaria Chairani, Zizah Chuzaimah Batubara Cici Winda Atila Cindy Clara Afifah Cindy Purnama Asry Nasution Damanik, Aryaji Wardana Dea Puspita Delyana Diana Diana Dimas Pratama Elsa Mayori Elsa Elsa Zulfita Endang Suriyani Munthe Erna Sipahutar Fachry Abda El Rahman Fattonah, Rindang Dwi Feri Wijaya Fitria Hanum Fitrianur Ahmad Sihombing Frissai Gusminar Mutia Gustrianingsih G Hamtheldy, Raihan Zaky Harahap, Dewi Anna Sari Harahap, Rahmat Daim Harahap, Yusra Lestari Hasbi Fauzan Insyirah Hasbi Fauzan Insyirah Hasibuan, Abdi Satria Hasibuan, Jihan Isnaini Haya, Salwa Fadhilah Hazrah, Siti Helva Diansyah Putri Hendra Harmain Hendra Harmain Hendra Hermain Hilmi, Hafizh Hotbin Hasugian Hotbin Hasugian Ika Damai Sari Ikhlasul Amal Ikhlasul Amal Ilham Wahyudi Imsar, Imsar Imsar2 Indah Aryani Indah Lestari, Annio Indah Wulan Sari BatuBara Indra, Ahmad Perdana Indradewa, Rhian Irani Eka Putri Pohan Isnaini Harahap Jihan Isnaini Hasibuan Julfan Saputra Juliana Nasution Juni Anggriany Kamilah Kamilah Kamilah, K Kembaren, Nurul Fadhilah Yusri Khairil Fitrah Harahap Khairunnisa Azzahra Laylan Syafina Lingga, Fitria Ratna Liska Febrianti Lubis, Listiya Andana Lubis, Zul Fahmi M. Hizbullah Hasibuan M. Reza Shah Fahlevi Lubis M. UKi Sofyanda Mahvi, Muhammad Rizky Maidalena Maidalena, Maidalena Majalipa Awalia Marliyah Marliyah Marliyah, Marliyah Maryam Batubara Maryam Batubara Masitha Khairani Hasibuan Maulida Marpaung Ma’arif Noer Lubis Mei Fani, Mukhammad As Alukal Huda Mei Habibah Dalimunthe Meiliani, Risa Melisa Syafitri Amalia Mhd. Arifta Pulung Tumannger Miftahul Husna Hutapea Minta Ito Lubis Miranda Miranda Miranda Miranda Miranda, Miranda Muhammad Aldi Pratama Muhammad Anshari Hutasuhut Muhammad Arif Muhammad Arif Muhammad Lathief Ilhamy Nasution Muhammad Ramadhan Muhammad Ridwan Muhammad Ridwan Muhammad Rizky Muhammad Syafii Muhammad Syahbudi muhammad Syahbudi, muhammad Muhammad Yafiz, Muhammad Munthe, Ira Hairun Nisa Munthe, Yusnita Ulfah Murni Sofiah Muslimatul Husnah Batubara Mustapa  Khamal  Rokan Mutiara Annisa Nastiti . Nasution, Annio Indah Lestari Nasution, Eldzan Izzahara Nasution, Silpiah Jahra Nia Andriani Niken Rahmadyah Niki Aulia Nst, Muhammad Lathief Ilhamy Nufikha, iyundzira Nufikha, Liyundzira NUR AHMADI BI RAHMANI Nur Ahmadi Bi Rahmani Nur Ahmadi Bi Rahmani Nur Hanisah Lubis Nur Indah Septiyani Sirait Nur Jannah Lubis Nurbaiti, Nurbaiti Nurhidayah Nurhidayah Nursantri Yanti Nurul Aini Siregar Nurul Husna Nurul Inayah Nurul Jannah Nurwani Nurwani, Nurwani Pohan, Rahma Nur Azizah Putri Apriyani br Rangkuti Qarni, Waizul Rahimi, Siti Rahma, Tri Indah Fadhila Rahmad Hidayat Rahmani, Nur Ahmadi Bi Rahmat Daim Harahap Rahmat Daim Harahap Raihan Zaky Hamtheldy Ramadhani, Sri Rani Febrianti Raudhah Jannatun Raudhatul Jannah Reni Ria Armayani Hasibuan Resa Yasmine Revika Revika Viola Azzahara Reza Febrian Ridho Fachrozie Rifki Akmal Tanjung Rio Ariangga Hutagalung Ritonga, Mei Anriani Rizki Wahyudi Rizky Ananda Utami Roza, Fitra Maulana Rustiana, Devara Safitri, Kenanga Sakinah Sakinah Sakinah Salsabila, Tasya Salwa Fadhilah Haya Saparuddin Siregar Saparuddin Siregar Saparuddin Siregar Saparuddin Siregar Saragih, Arif Kusnedi Saragih, Fitriani Siregar, Padrie Payung Siti Hazrah Siti Nur Adillah Siti Nurhaliza Siti Nurhaliza Sofiah, Murni Sophia Rahmadhani Sri Anjani Sri Sudiarti sri sudiarti Sri Sudiarti Sri Sudiarti Sri Wahyuni Suci Afria Sasty Siregar Sudirman Suparmin Sugianto Sugianto Sugianto Sugianto Sugianto Sugianto Sumi, Raudatun Syahputri, Diana Syamsiar, Syamsiar T. Wulan Arianti Tambunan, Khairina Tasya Rahma Dayani Pohan Tengku Hasan Basri Tri Inda Fadhila Rahma Tuti Anggraini Tuti Anggraini Umi Khairani Utami R.A Padang Vania Sally Nabila Wahyu Andriansyah Naibaho Widia Angraini Windi Mayani Dalimunthe Yani, Yusra Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yunda Herliana Yuniar Pangesti Yuningsih, Apriliani Zahra Amalia Khairani Zuhrinal M Nawawi Zulpan, Zulpan