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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat IKRA-ITH EKONOMIKA Journal of Management and Business Innovations Jurnal Ilmiah Al-Tsarwah Islamic Business and Finance (IBF) Islamic Economic and Business Journal Al-Iqtishad : Jurnal Ekonomi Mandiri: Jurnal Akuntansi dan Keuangan Journal of Innovative and Creativity Jurnal Akuntansi dan Keuangan Syariah
Fitriani Fitriani
Institut Agama Islam Negeri (IAIN) Bone
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Analisis Penerapan Metode Full Costing Dalam Penentuan Harga Jual Produk Pada Asyirah Snack: Perspektif Syariah Fitriani Fitriani; Abd Rasyid R; Muhammad Ardi
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Februari - Mei 2026
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v5i1.1532

Abstract

Penelitian ini menganalisis bagaimana penerapan metode full costing  dalam penentuan harga jual produk pada Asyirah Snack berdasarkan perspektif syariah. Permasalahan utama yaitu Asyirah Snack belum sepenuhnya menggunakan metode full costing dalam menentukan harga jual produknya sehingga dapat mempengaruhi keuntungan yang didapatkan. Minimnya studi mengenai penggunaan metode full costing berdasarkan prinsip syariah terutama pada usaha makanan ringan. Dengan menggunakan mix method, kualitatif untuk mengkaji penentuan harga jual produk pada Asyirah Snack menggunakan metode full costing serta kaitannya dengan perspektif syariah dan Pendekatan kuantitatif untuk menghitung HPP dan harga jual dengan metode full costing. Data yang diperoleh melalui wawancara, dokumentasi dan observasi di Asyirah Snack, Desa Polewali Kecamatan Sibulue Kabupaten Bone. Dari hasil penelitian menunjukkan bahwa Asyirah Snack menggunakan metode Cost Plus Pricing Parsial yang mempertimbangkan biaya bahan baku dan biaya overhead variabel tanpa biaya overhead tetap, sehingga terjadi adanya perbedaan harga jual aktual Rp50.000 dengan full costing menggunakan Cost Plus Pricing Method Rp62.870. Sedangkan dengan Mark Up Pricing Method, harga jual sebenarnya hampir sama jika harga jual dibulatkan yaitu dari Rp49.992 menjadi Rp50.000. Asyirah Snack ini telah menetapkan harga jual dan margin keuntungan secara jujur dan adil yang sesuai dengan perspektif syariah.   This study analyzes how the full costing method is applied in determining product selling prices at Asyirah Snack based on a Sharia perspective. The main problem is that Asyirah Snack has not fully implemented the full costing method in setting its product prices, which may affect the profit earned. There is a lack of studies on the use of the full costing method based on Sharia principles, particularly in the snack food business. Using a mixed-method approach, this study employs a qualitative method to examine product pricing at Asyirah Snack using the full costing method and its relation to the Sharia perspective, and a quantitative approach to calculate the cost of goods sold (COGS) and selling prices using the full costing method. Data were obtained through interviews, documentation, and observation at Asyirah Snack, Polewali Village, Sibulue District, Bone Regency. The results show that Asyirah Snack uses a partial cost-plus pricing method that only considers raw material costs and variable overhead costs, excluding fixed overhead costs. This leads to a difference between the actual selling price of IDR 50,000 and the price calculated using the full costing method with the cost-plus pricing approach, which is IDR 62,870. Meanwhile, using the mark-up pricing method, the actual selling price is nearly the same when rounded, from IDR 49,992 to IDR 50,000. Asyirah Snack has set its selling prices and profit margins honestly and fairly in accordance with the Sharia perspective.
ANALISIS KEAMANAN DAN KEHALALAN PRODUK HANDBODY RACIKAN DITINJAU DARI PERSPEKTIF EKONOMI SYARIAH Devita Firani; Siti Nikmah Marzuki; Fitriani Fitriani
IKRAITH-EKONOMIKA Vol. 9 No. 2 (2026): IKRAITH-EKONOMIKA Vol 9 No 2 Juli 2026
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v9i2.6920

Abstract

This study aims to analyze the safety and halal status of homemade body lotion products circulating in the community from the perspective of Islamic economics. The study was motivated by the widespread use of homemade body lotions, which are perceived to produce faster results than other cosmetic products, yet still raise concerns regarding their safety and halal compliance. This research employed a field research method using a descriptive qualitative approach. Data were collected through observations, interviews, and documentation involving consumers as well as producers or sellers of homemade body lotion in Bone Regency. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The findings indicate that the use of homemade body lotion is driven by consumers' desire to achieve quick results, social environmental influences, social media exposure, and relatively affordable prices. From the safety perspective, homemade body lotion products do not provide adequate safety assurance because most of them lack distribution permits from the Indonesian Food and Drug Authority (BPOM), have not undergone laboratory testing, do not follow standardized formulation measurements, and have caused side effects among some users, including redness, itching, and skin irritation. From the halal perspective, these products do not have confirmed halal status because they are not officially halal-certified and do not provide complete ingredient information. From the perspective of Islamic economics, these conditions involve elements of gharar (uncertainty) and have the potential to cause harm (mudarat) to consumers. This study concludes that homemade body lotion products circulating in the community do not fully comply with the principles of Islamic economics, particularly the principles of halālan ṭayyiban, hifz al-nafs (protection of life), hifz al-din (protection of religion), ihtiyāṭ (prudence), transparency, and the prohibition against causing harm. Therefore, greater consumer awareness is needed in selecting cosmetic products that are safe and halal, along with stricter supervision of the distribution of homemade cosmetic products.
Implementasi Akad Ijarah Muntahiyah Bit Tamlik Pada Pembiayaan Bank Syariah Di Indonesia Fitriani Arief; Nasrullah Bin Sapa; Abdul Wahid Haddade
Jurnal Ilmiah Al-Tsarwah Vol. 7 No. 1 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v7i1.7055

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi akad IMBT pada pembiayaan bank syariah di Indonesia, dengan fokus pada faktor pendukung dan penghambat. Data diperoleh melalui pendekatan kualitatif dengan desain deskriptif dari berbagai sumber literatur, laporan keuangan, dan regulasi terkait. Hasil penelitian menunjukkan bahwa regulasi dari Bank Indonesia dan Fatwa DSN-MUI, serta meningkatnya pemahaman nasabah, mendukung implementasi akad IMBT di Perbankan Syariah. Namun, terdapat beberapa tantangan dalam implementasi akad IMBT yaitu  kurangnya pemahaman nasabah tentang akad IMBT, kompleksitas operasional, risiko kredit yang lebih besar, dan risiko pemasaran yang tinggi.
The Influence of Sharia Compliance Dimensions on Sharia Standard Implementation in Beauty Care Services Andi Faradilla; Rahma Hidayati Darwis; Fitriani Fitriani
Journal of Management and Business Innovations Volume: 08, Number: 01, 2026
Publisher : Management Department Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/jombi.v8i01.30095

Abstract

The rapid growth of the halal beauty industry has increased the demand for beauty services that comply with Islamic principles. However, empirical studies examining sharia compliance at the organizational level of beauty service providers remain limited. This study aims to analyze the influence of three dimensions of sharia compliance, namely product halalness, service ethics and aurah protection, and spiritual values and sharia branding, on the implementation of sharia standards at Arnhilah Aesthetic Care Clinic. A quantitative approach was employed using a survey of 101 clinic customers selected through accidental sampling. Data were analyzed using multiple linear regression with SPSS. The results indicate that product halalness has the strongest positive and significant effect on sharia standard implementation (β = 0.602; p < 0.001), followed by service ethics and aurah protection (β = 0.173; p = 0.023). Spiritual values and sharia branding also demonstrate a positive effect, although with marginal significance (β = 0.183; p = 0.050). Simultaneously, the three dimensions explain 49.4% of the variance in sharia standard implementation. These findings suggest that comprehensive implementation of sharia standards requires the integration of halal product assurance, ethical service practices, and authentic Islamic organizational values. The study contributes to the development of multidimensional sharia compliance assessment in beauty service organizations. Keywords: Halal Cosmetics, Islamic Business Ethics, Sharia Compliance, Sharia Standard Implementation
Co-Authors Abd Rasyid R Abdul Wahid Haddade Amiruddin K Andi Faradilla Andi Ika Fahrika Arifin Arifin Devita Firani Dwi Mutiara Ernika Ifada Esa Saputri Ida Farida Jumarni Jumarni Kurniawati Meylianingrum LD. Dian Hidayat S Muh. Fadli Mangenre Muhammad Ardi Muhammad Nur Alam Muhajir Muhammad Wahyuddin Abdullah Munawarah Munawarah Nasrullah Bin Sapa Nur Padilla Nurjannah Nurjannah Rahma Hidayati Darwis Siti Nikmah Marzuki Widia Widia