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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Juara: Jurnal Riset Akuntansi AGRIEKONOMIKA Indonesian Journal of Business and Entrepreneurship (IJBE) Infestasi Journal of Auditing, Finance, and Forensic Accounting Jurnal Penelitian Teori & Terapan Akuntansi (PETA) International Journal of Social Science and Business Jurnal Ilmiah Edunomika (JIE) BASKARA: Journal of Business and Entrepreneurship Jurnal Penelitian Manajemen Terapan (Penataran) Daengku: Journal of Humanities and Social Sciences Innovation Jurnal Ilmiah Manajemen dan Bisnis (JIMBis) Journal of International Conference Proceedings Indo-Fintech Intellectuals: Journal of Economics and Business Journal of Sharia Economics, Banking and Accounting Jurnal Akuntansi Kontemporer Jurnal Pengabdian Masyarakat Indonesia
Habi Bullah
Department Of Accounting, Faculty Of Economics And Business, Universitas Trunojoyo Madura, Jl. Raya Telang, Kabupaten Bangkalan, 69162, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Differential Analysis in Ultra Micro Business: The role of Activity Based Costing Frida Fanani Rohma; Habi Bullah; Khy'sh Nusri Leapatra Chamalinda; Auliya Zulfatillah
Journal of Sharia Economics, Banking and Accounting Vol 2, No 2: 2025
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jseba.v2i2.179

Abstract

Production costs are a part of determining the cost of goods that can affect the amount of profit generated by the company. The development of research is still limited to an effort to consider several traditional counting techniques, differential analysis and Activity Based Costing (ABC) separately. This study seeks to explore the role of differential analysis using the Activity Based Costing (ABC) method in the simultaneous analysis mechanism. This study uses a qualitative method. This research uses Ultra Micro Based on initial observations, it is shown that the understanding of the management of cost information is still very limited. Thus, an exploration was carried out by facilitating the preparation of a differential analysis by elaborating activity-based costing in the system for determining the cost of production. The results showed that the application of differential costs as the basis for making special orders decisions was to add up all production costs, variable costs and fixed costs. The profit obtained is greater than the profit obtained without a special order and the best alternative used by the company in making decisions is receiving from customers.
Adopsi Blockchain pada Praktik Akuntansi di Indonesia: Systematic Literature Review Habi Bullah; Rian Abrori
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 10 No. 2 (2025): July 2025
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

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Abstract

This article aims to analyze the potential of blockchain adoption for accounting in Indonesia. This study uses the SLR model or Systematic Literature Review. The result find blockchain adoption in accounting practices is a crucial strategy to enhance the quality, transparency, and efficiency of accounting systems. This technology holds significant potential for application across various sectors, including transaction recording, auditing, financial reporting, taxation, Islamic finance, and accounting education. However, the successful adoption of blockchain largely depends on the availability of adequate regulatory frameworks, technical standardization, professional training for accountant, and the integration of blockchain-related content into accounting curriculum.
PENGARUH LITERASI ARTIFICIAL INTELLIGENCE DAN PENGETAHUAN KEUANGAN TERHADAP KESEJAHTERAAN KEUANGAN MASYARAKAT DENGAN PENGELOLAAN KEUANGAN SEBAGAI PEMODERASI Nuryulia Firdaus Safania; Habi Bullah; Rian Abrori
Jurnal Ilmiah Manajemen dan Bisnis (JIMBis) Vol 5 No 2 (2026): Mei
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jimbis.v5i2.7995

Abstract

Penelitian ini dilakukan untuk mengetahui pengraruh literasi kecerdasan buatan dan pengetahuan keuangan terhadap kesejahteraan keuangan masyarakat Madura dengan pengelolaan keuangan sebagai variabel moderasi. Penelitian ini dilatar belakangi oleh adanya fakta kemarakan teknologi yang semakin canggih pada saat ini. Selain itu, sehubungan atas temuan survey BPS Jawa Timur tahun 2023 yang mengungkapkan bahwa keprihatinan terhadap empat kabupaten di pulau Madura yang masih berada pada tingkat kemiskinan yang sangat tinggi. Jenis data yang digunakan dalam penelitian ini adalah data primer yang dikumpulkan melalui penyebaran kuisioner kepada mahasiswa yang masih aktif kuliah pada perguruan tinggi di Madura sebagai sampel dalam penelitian ini. Terdapat 436 responden yang dapat berkontribusi dalam penelitian ini dengan menjawab atas semua pertanyaan atau pernyataan pada kuisioner. Metode analisis data yang digunakan adalah analisis regresi linier berganda dan uji MRA yang diuji menggunakan perangkat lunak SPSS. Hasil analisis menunjukkan bahwa literasi kecerdasan buatan dan pengetahuan keuangan berpengaruh terhadap kesejahteraan keuangan dan pengelolaan keuangan dapat memoderasi pengaruh literasi Artificial Intelligence dan pengetahuan keuangan terhadap kesejahteraan keuangan.
Exploration of Strategies and Learning Experience Process of Mompreneurs: Case Studies in the Halal Certification Yuni Rimawati; Habi Bullah; Nurul Kompyurini
BASKARA : Journal of Business and Entrepreneurship Vol. 7 No. 1 (2024): BASKARA: Journal of Business and Entrepreneurship
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54268/baskara.v7i1.23104

Abstract

This study aims to explore the strategies and learning experiences process of mompreneurs. The halal certification process was chosen as the point of this because the process of obtaining halal certification is a process that requires preparation and time. In addition, obtaining halal certification is a legality that is considered to reflect the needs of Muslims. This study uses a multi-case study methodology. Data were obtained through observation and interviews. Meanwhile, data triangulation was carried out by digital tracking. This study reveals that the learning experiences process of mompreneurs is utilizing programs from various government agencies to overcome cost challenges and build a network through which to obtain halal certification. Certification experience increases the mompreneur’s ability in good production processes but does not directly impact sales. Momprenaurs' commitment is built on the motivation to protect the family heritage. In all cases, they did not apply a low-cost strategy, so they prioritized the sales channel for souvenir centers and did not take advantage of the online market because prices could not compete in the online market.
Co-Authors Adi Darmawan Ervanto Anita Carolina Auliya Zulfatillah Bambang Haryadi Carolina, Anita Chamalinda , Khy’sh Nusri Leapatra Dwi Amelia, Ananda Frida Fanani Rohma Hairatul Norjannah, Febby Hanif Yusuf Seputro Haryadi, Bambang Indah Dwi Kusrini Khy’sh Nusri Leapatra Chamalinda Kompyurini, Nurul Kurnia Nanda Prameswari Maulidah Fitria Nia, Anggun Vika Taman Nurul Kompyurini, Nurul Nuryulia Firdaus Safania Rian Abrori Rian Abrori Robiatul Auliyah Waroh, Vety Muna Yuni Rimawati