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All Journal Jurnal Ilmiah pesona PAUD PROSIDING SEMINAR NASIONAL PROGRAM PASCASARJANA Jurnal Pendidikan Ekonomi (JURKAMI) DIKDAS MATAPPA: Jurnal Ilmu Pendidikan Dasar Jurnal Ilmiah Akuntansi Kesatuan Nusantara: Jurnal Pendidikan Indonesia Media Publikasi Promosi Kesehatan Indonesia (MPPKI) Journal of Innovation Research and Knowledge @-Publik: Jurnal Administrasi Publik JURNAL REKAYASA KIMIA & LINGKUNGAN International Journal of Economic Entrepreneurship and Business Management
nurfitriana nurfitriana
Jurusan Kimia FMIPA Universitas Syiah Kuala Darussalam Banda Aceh 23111
Humanities Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Analysis of Net Profit Achievement Using the Cost Plus Pricing Approach in the Tahu Tempe Sumali Micro Business Unit in Tolitoli Regency.: Analisis Pencapaian Laba Bersih Menggunakan Pendekatan Harga Biaya Plus di Unit Usaha Mikro Tahu Tempe Sumali di Kabupaten Tolitoli. Usman, Usman; Nurfitriana, Nurfitriana; Ijma, Ijma; Wulandari, Putri
International Journal of Economic Entrepreneurship and Business Management Vol. 1 No. 2 (2025): Digital Entrepreneurship and Innovation in International Business
Publisher : STIE MUJAHIDIN TOLITOLI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65212/xv07wr63

Abstract

This study aims to analyze the achievement of net profit in the Tofu Tempe Sumali Micro Business Unit in Tolitoli Regency using a cost plus pricing approach. This approach was chosen to assess the effectiveness of determining the selling price of products based on the total cost of production plus the expected profit margin. The methodology used is a qualitative, descriptive and quantitative approach with case studies. Data was obtained through direct observation, interviews, and financial statement documentation. The results of the study show that the application of cost plus pricing is able to provide a more accurate picture of the decent selling price and increase the achievement of net profit. It was found that the main cost component consists of soybean raw materials, labor costs, energy costs (electricity and water), and distribution costs. Indirect costs such as tool depreciation and maintenance are also recorded manually. Based on the existing cost structure and the overall budget value, the net profit achievement based on the cost plus pricing method is Rp.185,502,600. Net Profit Comparison, the calculation of the Cost plus Pricing approach results in an effective price of Rp.7,364/Package in the Tolitoli local market environment which results in a profit of Rp. 185,502,000 while the calculation of net profit by the company's own method is Rp.151,593,000.This study recommends simple cost accounting training to micro business actors to improve financial literacy and business competitiveness.
Analysis of Cost of Production Using the Full Costing Method in Determining Selling Prices (Case Study on the Clove Flower Business of Tolitoli Bakery): Analisis Biaya Produksi Menggunakan Metode Biaya Penuh dalam Menentukan Harga Jual (Studi Kasus pada Bisnis Bunga Cengkeh di Toko Roti Tolitoli) Angraini, Yuyun; Nurfitriana, Nurfitriana; Usman, Usman; Yanto, Edi
International Journal of Economic Entrepreneurship and Business Management Vol. 3 No. 2 (2025): Sustainable Entrepreneurship and Green Business Strategies
Publisher : STIE MUJAHIDIN TOLITOLI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65212/ay3c3361

Abstract

Analysis of the cost of production using the full costing method in determining the selling price (Case Study on Tolitoli Bakery Clove Flowers). The purpose of this study is to find out the calculation of the cost of production, the determination of selling prices, and the preparation of profit and loss statements using the full costing method. This type of research is a case study. The research sample used production and non-production cost data for 2021-2023, sampling using purposive sampling techniques. The data analysis method uses the full costing method. Based on the results of the study, the calculation of HPP using the full costing method produces a higher calculation than that of the company because the business owner does not calculate the cost of electricity, water cost, and equipment depreciation costs into the cost of production. The result of determining the selling price with a mark up of 30%, the business owner's method is lower than the cost plus method because of the difference in the cost of determining the cost of goods carried out by the business owner with a full costing approach and the business owner does not include non-production costs in the determination of the selling price. Based on the preparation of the full costing method profit and loss report, it produces a net profit that decreases every year due to an increase in production costs every year and a fixed selling price.
ANALISIS YURIDIS TERHADAP KESALAHAN DATA NASABAH DAN KEWAJIBAN VERIFIKASI PERUSAHAAN ASURANSI SYARIAH DALAM SENGKETA KLAIM ASURANSI (STUDI PUTUSAN PENGADILAN AGAMA JAKARTA SELATAN NOMOR 2030/PDT.G/2024/PA.JS) Nurfitriana, Nurfitriana; Arrisman, Arrisman
Journal of Innovation Research and Knowledge Vol. 5 No. 10 (2026): Maret 2026
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan menganalisis kewajiban verifikasi data dalam asuransi syariah berdasarkan prinsip utmost good faith serta dasar pertimbangan hakim dalam menetapkan tanggung jawab pembayaran klaim secara proporsional pada Putusan Nomor 2030/Pdt.G/2024/PA.JS di Pengadilan Agama Jakarta Selatan. Dengan rumusan masalah: 1). Bagaimana kewajiban verifikasi data nasabah dan perusahaan asuransi syariah pada tahap pra-kontraktual (proses underwriting) hingga penerbitan polis berdasarkan prinsip utmost good faith?; 2). Bagaimana dasar pertimbangan hakim dalam menetapkan tanggung jawab pembayaran klaim yang bersifat proporsional pada Putusan Nomor 2030/Pdt.G/2024/PA.JS?. Dengan menggunakan penelitian yuridis normatif, didapatkan hasil bahwa prinsip utmost good faith bersifat timbal balik, mewajibkan nasabah melakukan duty of disclosure dan perusahaan melaksanakan duty to inquire. Sebagai pihak profesional dan pengelola dana tabarru’, perusahaan memiliki tanggung jawab aktif untuk melakukan verifikasi sejak tahap underwriting. Kelalaian melakukan klarifikasi terhadap data yang mengandung indikasi ketidaksesuaian merupakan bentuk liability for omission yang berimplikasi hukum. Praktik post-claim underwriting bertentangan dengan asas itikad baik dan perlindungan konsumen. Hakim mengakui adanya ketidaktepatan data dari pihak nasabah, namun juga menegaskan adanya kelalaian verifikasi oleh perusahaan. Oleh karena itu, pembayaran klaim tidak dibatalkan sepenuhnya dan tidak pula dikabulkan seluruhnya, melainkan disesuaikan dengan profil risiko yang sebenarnya. Pendekatan proporsionalitas digunakan dengan membagi tanggung jawab secara adil antara para pihak. Amar putusan mencerminkan keadilan korektif dan harmonisasi antara hukum positif dan nilai keadilan syariah.
Co-Authors Alirmansyah, Alirmansyah Angraini, Yuyun Arrisman, Arrisman Berlian, Ong Dawiyah, Dawiyah Desi Efrianti Destrinelli Destrinelli Edi Yanto, Edi Eka Purwanti Fransiska, Cyntia Haditia, Mohamad Ijma, Ijma Ilham Maulana Ismaini, Erni Juliani, Tania Maidaliza, Maidaliza Muhammad Yusuf Muliadi Ramli PUTRI WULANDARI Rahmawati, Rahmawati Saiful Saiful Saputri, Ana Sulaiman, Nandatulloh Jefri Usman Usman