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All Journal Unisia El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Khairunnisa Putri
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Strategi Coping pada Mantan Penganut Aliran Sesat Khairunnisa Putri; Sri Kushartati
Unisia Vol. 37 No. 82 (2015)
Publisher : Universitas Islam Indonesia

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Abstract

This study aims to find out about the coping strategies on the former follower of a cult andthe factors that influence them. Two respondents participated in this study. The method in thisstudy uses a qualitative method with a phenomenological approach. The results of this studyindicate that the two respondents perform coping strategy to reduce pressure felt. They useemotional focused coping in the form of distancing, escape avoidance, self-control, acceptingresponsibility, positive reappraisal, and denial. Planfull problem solving is used as a form ofproblem-focused coping. Known to both the subject of coping processes that vary in shape using coping strategies influenced by physical health factors, problem solving skills, and social skills.
Bakpau dan Biaya: Mana Metode Harga Pokok Produksi Terbaik? Khairunnisa Putri; Tiya Nurfauziah; Syarbini Ikhsan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i7.8035

Abstract

This home industry in determining the cost of production only includes raw material costs, labor costs, and some overhead costs without including other costs. In the withdrawal, it still uses the traditional method and only uses estimates. This study aims to compare the results of the method of calculating the cost of production by home industry and applying two accounting calculation methods, namely the full costing method and variable costing in the Home Industry Mekana Kek in Pontianak. This research is a qualitative research that aims to understand in depth the phenomenon studied through data collection with a direct survey method at the research location through data collection in the form of interviews and observations. The data collected are descriptive and qualitatively analyzed. The results of the study show that the results of the calculation of the cost of production carried out by Home Industry Mekana Kek are relatively low and still do not apply the right method compared to the full costing and variable costing methods. In addition, there is a difference in the calculation of the cost of production of making Mekana Kek Home Industry buns with the full costing method and variable costing. This happens because of the difference in cost charges.
Bakpau dan Biaya: Mana Metode Harga Pokok Produksi Terbaik? Khairunnisa Putri; Tiya Nurfauziah; Syarbini Ikhsan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i7.8035

Abstract

This home industry in determining the cost of production only includes raw material costs, labor costs, and some overhead costs without including other costs. In the withdrawal, it still uses the traditional method and only uses estimates. This study aims to compare the results of the method of calculating the cost of production by home industry and applying two accounting calculation methods, namely the full costing method and variable costing in the Home Industry Mekana Kek in Pontianak. This research is a qualitative research that aims to understand in depth the phenomenon studied through data collection with a direct survey method at the research location through data collection in the form of interviews and observations. The data collected are descriptive and qualitatively analyzed. The results of the study show that the results of the calculation of the cost of production carried out by Home Industry Mekana Kek are relatively low and still do not apply the right method compared to the full costing and variable costing methods. In addition, there is a difference in the calculation of the cost of production of making Mekana Kek Home Industry buns with the full costing method and variable costing. This happens because of the difference in cost charges.
Co-Authors Fakhruddin Z Muhammad Nasir Sri Kushartati Syarbini Ikhsan Tiya Nurfauziah