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All Journal Jurnal Riset Akuntansi dan Bisnis Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Dinar: Jurnal Ekonomi dan Keuangan Islam EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Journal of Humanities and Social Studies JURNAL LENTERA BISNIS Jurnal Ilmiah Edunomika (JIE) Journal of Management and Bussines (JOMB) Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Jurnal Ekonomi Jurnal Akuntansi AKTIVA Jurnal Ipteks Terapan : research of applied science and education Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Indonesian Journal of Islamic Economics and Finance Journal of Economics and Management Scienties Ulil Albab
Nurwani Nurwani
Universitas Islam Negeri Sumatera Utara
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Analysis Of Financial Statement Preparation According To Isak 35 At SMK Swasta Bina Guna Tanah Jawa Simalungun Dedy Damhuri; Arnida Wahyuni; Nurwani Nurwani
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 8, No 3 (2024): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v8i3..10878

Abstract

The purpose of this research is to determine the preparation of financial reports according to ISAK 35 at the Tanah Java Private Bina Guna Vocational School. This research uses descriptive qualitative methods. Data collection techniques were obtained through observation, interviews and documentation. The data obtained are primary data and secondary data. The results of this research indicate that the financial reports of the Bina Guna Tanah Jawa Private Vocational School are not in accordance with ISAK 35. The obstacles faced by the treasurer's lack of understanding and skills in preparing financial reports in accordance with ISAK 35. For this reason, the School Treasurer must immediately prepare financial reports in accordance with the Interpretation of Accounting Standards Finance 35 which is currently in effect is in the form of preparing a report of financial position, comprehensive income report, report on changes in net assets, cash flow report, and notes to financial reports.Keywords: Financial Statements, ISAK 35, Non-Profit Entity
Analysis of Production Cost Using the Full Costing Approach and Determining Selling Prices Using the Cost Plus Pricing Method at Ali Batagor Khairida Nur Rahmah; Nurwani Nurwani; Laylan Syafina
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.v6i1.10115

Abstract

This study aims to analyze the selling price determination of Ali Batagor's business in Medan City using traditional methods, Full Costing, and Cost Plus Pricing. Using a descriptive qualitative case study approach, data were collected through interviews, observations, and documentation spanning a 30-day observation period to ensure data representativeness and minimize daily fluctuation bias. The revised application of the Full Costing method incorporating direct raw materials, imputed direct labor costs (BTKL) based on Medan's regional minimum wage (UMR), and fixed overhead through straight-line asset depreciation yields a more accurate Cost of Goods Sold (HPP) of Rp5,908 per portion (total daily production cost: Rp590,795 for 100 portions). This reveals that the current selling price of Rp5,000 per portion actually results in a daily operating loss of approximately Rp90,795 a condition of severe undercosting invisible to the owner under traditional pricing. Using the Cost Plus Pricing method with a 30% profit margin, the scientifically justified selling price is Rp7,680 per portion. A demand sensitivity analysis suggests that even a moderate price increase to Rp6,000–Rp7,000, combined with value bundling strategies, can move the business from structural loss into profitability without proportionally sacrificing sales volume. This study demonstrates that the integration of Full Costing and Cost Plus Pricing is critical for MSME financial sustainability, and that the most urgent managerial implication for culinary MSMEs is the recognition and quantification of non-cash costs.
Co-Authors Ahmad Perdana Indra Arnida Wahyuni Cyntia Amelia Siregar Dedy Damhuri Dini Vira Khairuni Fadilah Dalimunthe Farida Syah Damanik Hamidah Sari Hendra Harmain Hendra Hermain Ifrah Allif Bainana Khairida Nur Rahmah Laylan Syafina Marliyah Mira Mawarani Br. Sihombing Muhammad Adriansyah Muhammad Kahfi Hakim Muhammad Kholid Adfi Mustapa  Khamal  Rokan Nadratul Hasanah Lubis Nasution, Annio Indah Lestari Nasution, Annio Indah Lestari Nesya Aulia Nida Andina Nur Ahmadi Bi Rahmani Nurianti Rahmadani Nurkamelia Nasution Nurlaila Nurlaila Robintan Tamba S Ritonga Ari Putri Saibarani Nabila Siti Aisyah Nasution Yenni Samri Juliati Nasution Yetty Utari