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All Journal JAM Jurnal Kompetitif JPM (Jurnal Pemberdayaan Masyarakat) Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal ACSY : Jurnal Accounting Politeknik Sekayu Jambura Journal of Health Sciences and Research JAD: Jurnal Riset Akuntansi & Keuangan Dewantara MBIA Jurnal Ecoment Global: Kajian Bisnis dan Manajemen BALANCE Jurnal Akuntansi dan Bisnis Jurnal Abdimas Mandiri JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Jurnal IPTEK Bagi Masyarakat Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri) Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Jurnal Abdimas Musi Charitas Gemilang: Jurnal Manajemen dan Akuntansi International Journal of Economics and Management Research Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Keuangan dan Bisnis JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Bersama : Jurnal Pengabdian Masyarakat Indonesia Economic Journal International Journal of Economics and Management Research Journal of Management Jurnal Kompetitif
Rifani Akbar Sulbahri
Fakultas Ekonomi, Universitas Sriwijaya, Indralaya, Sumatera Selatan
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI LABA PERUSAHAAN DAN IMPLIKASINYA TERHADAP KEPUTUSAN MANAJERIAL DITINJAU DARI ANALISIS PERILAKU BIAYA : SYSTEMATIC LITERATURE REVIEW Zhafirah Thalia Carissa; Hanin Muthi'ah Nurarfani; Siti Mei Rahmawati; Mona Asifa Syariah; Rifani Akbar Sulbahri
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 9 No. 1 (2026): Januari (2026) - Juni (2026)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v9i1.1607

Abstract

Through a Systematic Literature Review (SLR) approach, this study examines the factors that influence company profits when viewed from the concept of cost behavior and its influence on managerial decisions. The study was carried out by examining a range of scientific articles through several systematic stages, including identification, screening, eligibility evaluation, and the selection of relevant studies. The study found that corporate profits are influenced by cost structure, activity level, sales volume, selling price, and operational efficiency. Cost behavior analysis serves as a basis for management in planning strategies to increase profits and maintain stable company performance.
Does Strategic Cost Management Matter? Evaluating its Impact on Firm Perfomance Brigitta Irama Adelya; Gizza Linosa Islamy; Attha Syahira; Ririn Nurilah; Rifani Akbar Sulbahri
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 2 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i2.1460

Abstract

Strategic cost management has increasingly attracted attention as firms face rising competition, technological disruption, and pressure to improve efficiency and long-term value creation. Although many studies suggest that Strategic Cost Management (SCM) and Strategic Management Accounting (SMA) contribute to better organizational outcomes, the extent and consistency of their influence on firm performance remain fragmented across the literature. This study aims to systematically examine the relationship between SCM, SMA, and firm performance by synthesizing findings from recent empirical research. The study employs a Systematic Literature Review (SLR) following the PRISMA 2020 guidelines. Articles were collected from the Scopus database covering the period 2016-2026. From an initial identification of 70 publications, 15 empirical studies met the established inclusion criteria and were analyzed using data extraction and comparative synthesis techniques. The review indicates that the implementation of SCM and SMA generally contributes positively to firm performance, particularly through improvements in financial outcomes, operational efficiency, and competitive positioning. However, the strength of this relationship is often influenced by contextual factors such as innovation capability, environmental uncertainty, and the quality of information technology. Overall, the findings highlight the importance of aligning strategic cost management practices with organizational strategy to enhance sustainable firm performance.
Dampak Kalkulasi Biaya Variabel terhadap Pengambilan Keputusan Manajerial: Systematic Literature Review dengan Metode Prisma Dhea Pramestie Aryani; Nabila Khairunnisa Ahmad; Maria Bianca Cheravin; Afifah Alya Zulaikha; Novi Karsa Pratiwi; Rifani Akbar Sulbahri
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 2 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i2.1472

Abstract

Accurate cost information plays an essential role in supporting managerial decision-making in modern business environments. In many organizations, however, the selection of appropriate costing methods remains a challenge, particularly when managers need reliable cost data to evaluate operational performance and determine strategic actions. This study aims to review and synthesize existing research on the role of variable costing in managerial decision-making across different industrial contexts. The study employs a Systematic Literature Review (SLR) approach guided by the PRISMA 2020 framework to ensure a transparent and structured literature selection process. Relevant publications were collected from the Scopus and Google Scholar databases within the period 2016-2026 using keywords related to variable costing and managerial decision-making. After applying several screening and eligibility criteria, 16 studies were selected for further analysis. The review shows that variable costing provides more relevant cost information for short-term managerial decisions compared to traditional full costing approaches. Prior studies consistently report that the method supports pricing decisions, profit planning, cost control, and evaluation of special orders. Overall, the findings highlight the continued relevance of variable costing as an important tool in managerial accounting for improving the quality of managerial decisions in various sectors.
Perencanaan Keuangan Pribadi: Bagaimana Mimpi Menjadi Tujuan Dimas Pratama Putra; Firmansyah Arifin; Rifani Akbar Sulbahri
Jurnal Pemberdayaan Masyarakat Vol 9 No 1 (2024): Mei
Publisher : Direktorat Penelitian dan Pengabdian kepada Masyarakat (DPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jpm.v9i1.9228

Abstract

Many people wish to have healthy finances in which they are not under financial stress. However, due to a lack of understanding (financial literacy), many people can just dream and cannot plan healthy personal finances. Only 40% of residents in Palembang City's Sako District complete personal financial planning, as determined by a survey conducted by 100 persons. This community program seeks to educate participants on the necessity of personal financial planning and how to create personal financial statements to attain financial goals. The residential area in Sako District, Palembang City, has been designated as the target for community service (PKM) implementation. This research provides learning using mentoring and discussion methods. The results revealed an average of 20 Participants Financially stressless, 1 Participant Financially Stressed, 1 Participant Financially Shocked, and 1 Participant Financially stressfree. Thus, the average participant's basic financial condition is usually less stressful and worrying, but investment and protection are still minimal so they are worried about causing problems in the future.
Improving Sharia Economic Literacy from an Early Age Through Contextual Learning at Ma'had Darussalam Islamic Elementary School Ahmad Syathiri; Rifani Akbar Sulbahri; Yulia Hamdaini Putri; Wita Farla WK
Jurnal IPTEK Bagi Masyarakat Vol 6 No 1 (2026)
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-ibm.v6i1.1701

Abstract

Schools play a vital role in providing quality education and shaping students with strong character and morals. SD Islam Ma’had Darussalam functions not only as an educational institution but also as an agent of change committed to developing students with noble character, environmental awareness, and Islamic values from an early age. This community service activity aimed to socialize ethical and moral values aligned with Islamic economic principles in daily life. The activity was conducted through training and workshops for teachers, supported by learning modules as instructional materials. The results showed a significant improvement in teachers’ competence in teaching Islamic economic values. Evaluation results increased from 42% in the pre-test to 92% in the post-test, indicating a 50-percentage-point improvement after the intervention. These findings demonstrate that the training program effectively strengthened teachers’ pedagogical readiness and capacity to integrate Islamic economic values into classroom learning.
Financial performance of PT. Garuda Indonesia Tbk period 2018-2019 Muhammad Ichsan Siregar; H. Abdullah Saggaf; Rifani Akbar Sulbahri; Mohammad Aryo Arifin; Muhammad Hidayat; Firmansyah Arifin
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 1 No 4 (2020): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v1i4.94

Abstract

Purpose: This study aims to determine the health level of the financial report of the performance of PT. Garuda Indonesia Tbk with the financial ratios of State-Owned Enterprises for the period 2018-2019. Research methodology: Researchers took the statement of financial position of profit and loss as a tool to assess the soundness of the financial performance of PT. Garuda Indonesia Tbk. Results: In accordance with Decree: KEP-100 / KBU / 2002, as a result, In 2018 PT. Garuda Indonesia Tbk was declared unhealthy with a “CCC” assessment in which the total score obtained from the financial aspect was 21 with a standard assessment of 20 ? TS ? = 30 with the category of assessment “CCC”. Meanwhile in 2019, PT. Garuda Indonesia Tbk was declared unhealthy with a “BB” rating in which the total score obtained from the financial aspect is 45 with a standard assessment of 40 ? TS ? = 50 with the category of rating “BB”. Limitations: Limitations of this research are: this study only took 2 years in the period 2018-2019, the sample taken in this study is a statement of financial position and income. Contribution: This study gives a contribution to policy input from the financial performance of PT. Garuda Indonesia Tbk Keywords: Financial, Performance, Ratios, Financial statements
Co-Authors Afifah Alya Zulaikha Afriyadi Cahyadi, Afriyadi Ahmad Syathiri Aida Rakhmawati Aisyah Zahra Putri Ajie Alghifari Mahdi Igamo Andhara, Andhara Az Zahra Andriano Maulana Ardesy Melizah Kurniati Ari Martino Ari Martino Arifin, Firmansyah Armedi Azhari Aryani, Dwi Septa Attha Syahira Bagas Aditya Pambudi Brigitta Irama Adelya Dhea Pramestie Aryani Dimas Pratama Putra Dita Marisa Putri Dolly Tanzil Fachrurazi Farla, Wita Febriyanti, Melda Febriyanti Fiona Widyasari Firmansyah Arifin, Firmansyah Fuadah, Lukluk Gizza Linosa Islamy Gumulya Sonny Marcel Kusuma Hanin Muthi'ah Nurarfani Herman Efrizal Ilham, Muhammad Ilham Rezki Wijaya Indah Permata Sari Indri, Indri Natalia Jasmin Saidina Karolin Adhisty Kayla Ranatasya Rahmadania Putri Koefrowi Koefrowi Luk luk Fuadah Maria Bianca Cheravin Martha Rianty Maya Dini Melia Frastuti Mohammad Aryo Arifin Mohammad Aryo Arifin, Mohammad Aryo Mona Asifa Syariah Muhammad Bahrul Ulum Muhammad Hidayat Mulyani Susanti Nabila Khairunnisa Ahmad Naghmantun Fadhilah Nayla Syakirah Riyanti Novi Karsa Pratiwi Nur Effen Nurhalimah Padriyansyah Padriyansyah Padriyansyah Pratama Putra, Dimas Putra, Dimas Pratama Putri, Yuni Adinda Rachmawati, Yuni Rahma Aulia Fitriani Riko, Mudriko Ahyulindo Ririn Nurilah Sa'adah Sidiq Sa'adah Sidiq Saggaf, Abdullah Saggaf, Abdullah Seftiani, Lisa Siregar, Muhammad Ichsan Siti Mei Rahmawati Siti Sarahdeaz Fazzaura Putri Sri Hartati Susanti, Mulyani Syamsu Rijal Titin Vegirawati Yessi Nelissma Fitri Yulia Hamdaini Putri Yulia Saftiana Yulia Saftiana Yuni Rachmawati Yuni Rachmawati Yuni Rachmawati Zhafirah Thalia Carissa