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All Journal Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan Jurnal Mitra Manajemen Jurnal Inovasi Bisnis (Inovbiz) Jurnal Mitra Pendidikan SENTRI: Jurnal Riset Ilmiah Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Proceeding Applied Business and Engineering Conference Jurnal Ekonomi Bisnis dan Kewirausahaan JAS (Jurnal Akuntansi Syariah) TANJAK : Jurnal Pengabdian Kepada Masyarakat
Husni Mubarak
Politeknik Negeri Bengkalis
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Pengaruh Lingkungan Belajar Terhadap Hasil Belajar Mahasiswa Dalam Matakuliah Akuntansi Pemerintah Husni Mubarak; Karina Krisnanda
JAS (Jurnal Akuntansi Syariah) Vol 3 No 2 (2019): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v3i2.188

Abstract

One of the functions of face-to-face lectures in class is as a transfer of knowledge from lecturer to students. The student learning environment is an external factor that influences student learning outcomes. Government Accounting Course I is a continuation of the Public Sector Accounting course. The purpose of this course is to provide knowledge to students of the Diploma 4 Public Financial Accounting Study Program that focuses on the process of financial recording and reporting to the government. This study was conducted to determine whether there are differences in learning outcomes in Government Accounting courses I between classes A and B. The test instrument used is the non-parametric Mann-Whitney test. The population in this study was 52 students in the fifth semester of Diploma 4 Public Financial Accounting Study Program. The results of this study showed that the learning outcomes or students' abilities in Government Accounting courses I between classes A and class B did not differ. Differences in the learning environment in each class do not affect student learning outcomes.
Perhitungan Harga Pokok Produksi dengan Metode Full Costing dalam Menentukan Harga Jual Produk UMKM Siti Anisa Afriani; Husni Mubarak
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 12 (2025): SENTRI : Jurnal Riset Ilmiah, Desember 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i12.5116

Abstract

This study aims to analyze the calculation of production costs and the determination of selling prices using the full costing method in two micro, small, and medium enterprises (MSMEs), namely SZ.Coconut ART and Parang Syawal Fish Cake. In an increasingly competitive business environment, MSMEs must be able to manage costs efficiently and establish accurate and competitive pricing strategies to maintain their sustainability. The selection of this topic is based on the importance of providing MSMEs with a comprehensive cost analysis tool that incorporates all components of production expenses. This research employs a descriptive quantitative method with a case study approach. Data were collected through in-depth interviews, documentation, and direct observation in both MSMEs located in Bantan District, Bengkalis Regency, Riau. The study reveals that the full costing method provides a completer and more detailed overview of production costs, as it includes raw material costs, direct labor, and factory overhead. The application of this method enables both enterprises to determine more precise and profitable selling prices. The findings highlight that using full costing not only improves pricing accuracy but also enhances decision-making, competitiveness, and financial performance. Overall, the study emphasizes the importance of adopting full costing as a practical cost management tool for MSMEs seeking to strengthen their market position and increase long-term business profitability.
PENERAPAN HARGA POKOK PRODUKSI METODE FULL COSTING PADA PRODUK DETERJEN BUBUK BEAUTY CREDIBLE BERBASIS MINYAK JELANTAH Muhammad Nur Asikin; Husni Mubarak
Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol. 8 No. 2 (2025): Eklektik
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/ekl.v8i2.38796

Abstract

Produk deterjen bubuk “Beauty Credible” merupakan inovasi usaha mikro ramah lingkungan yang memanfaatkan limbah minyak jelantah melalui proses saponifikasi menjadi produk bernilai ekonomi. Penelitian ini bertujuan menghitung Harga Pokok Produksi (HPP) dengan metode Full Costing serta menentukan harga jual menggunakan pendekatan Markup Pricing. Penelitian dilakukan secara deskriptif kuantitatif di Desa Penebal, Kabupaten Bengkalis, dengan data diperoleh melalui observasi dan dokumentasi biaya produksi. Hasil menunjukkan total biaya produksi untuk 100 unit sebesar Rp1.408.765, dengan HPP per unit Rp14.087,65. Berdasarkan markup 20%, harga jual ditetapkan Rp17.000 per unit, menghasilkan laba kotor Rp291.235 per siklus produksi.
Optimalisasi Penggunaan Tax Center dalam Meningkatkan Pelayanan Pajak bagi Pihak Internal dan Eksternal Politeknik Negeri Bengkalis Novira Sartika; Nurhazana Nurhazana; Husni Mubarak
TANJAK : Jurnal Pengabdian Kepada Masyarakat Vol 6 No 2 (2025): TANJAK : Jurnal Pengabdian Kepada Masyarakat
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/k9d54v59

Abstract

The purpose of this community service activity is to optimize the role of the Politeknik Negeri Bengkalis tax center in improving services to the community, especially taxpayers, both internal and external to the Bengkalis State Polytechnic, such as providing tax education to the community, especially taxpayers, explaining how to use the core tax application, and providing transparent and accountable information regarding current tax management thru an electronic information board. By utilizing the electronic information board, the Politeknik Negeri Bengkalis tax center can display current tax management information, upcoming Politeknik Negeri Bengkalis tax center activities, past Politeknik Negeri Bengkalis tax center activities, and other announcements more easily and quickly. It is hoped that the results will increase the community's knowledge and understanding of taxes, update information regarding current tax management, and inform the community about the activities managed by the Politeknik Negeri Bengkalis tax center, thereby increasing public trust in the government as tax manager.
Co-Authors Ari Ramdani Gusti Eko Purnomo Karina Krisnanda Liska Rahmadani Muhammad Nur Asikin Mujiono Mujiono Novira Sartika Nur Anita Nuraini Nuraini Nurhazana, Nurhazana Riski Julaika Rosmida, Rosmida Siti Anisa Afriani Tri Putri Puspa Wulandari