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All Journal Jurnal Wira Ekonomi Mikroskil Menara Riau: Jurnal Ilmu Pengetahuan dan Pengembangan Masyarakat Islam Jurnal Akuntansi dan Ekonomika Jurnal Tabarru': Islamic Banking and Finance Diklat Review : Jurnal manajemen pendidikan dan pelatihan Jurnal Ekonomi ALMUJTAMAE: Jurnal Pengabdian Masyarakat Journal of Applied Accounting And Business (JAAB) AT-TIJARAH: Journal Islamic Banking and Finance Research Finest : Jurnal Riset dan Pengembangan Ekonomi Islam Jurnal Investasi Islam Ecopreneur : Jurnal Ekonomi dan Bisnis Islam
Dama Mustika
STAI Hubbulwathan Duri
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Penentuan Harga Pokok Penjualan Pada Toko Putri Tani Sejahtera Menggunakan Aplikasi Berbasis Web Dama Mustika; Ernawati
Journal of Applied Accounting And Business Vol. 2 No. 1 (2020): JAAB - Juni 2020
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v2i1.49

Abstract

Research conducted this time aims to analyze the calculation of cost of goods sold as a bencmark to determine the selling price of products produced by the company in order to know the income of each period obtained Putri Tani Sejahtera. With the conduct of this research, it can be seen that the calculation of cost of goods sold by the company is correct and lower that the selling price can potentially earn profits, but determination of the selling price made less focused because it has not done the classification of costs to determine the amount of costs to be charged on the product produced, also the excessive use of materials affects the income of each period. So with the present research is expected to provide improvements to the company. Other than that in conducting this study the data obtained from the company analyzed and compared in accordance with the existing theory.The method used by the author is data collection analysis and designing the system based on the results of research conducted. The development of information system for determining the cost of goods sold uses the waterfall model and the data flow model used is DFD (Data Flow Diagram). Programing language using PHP, and Mysql database keywords cost goods sold, profit, waterfall.
PEMAHAMAN BUNGA DAN BAGI HASIL SEBAGAI PENENTU MINAT MAHASISWA TERHADAP LEMBAGA KEUANGAN SYARIAH Mustika, Dama; Dariati, Anis Mahmudah
Jurnal Tabarru': Islamic Banking and Finance Vol. 8 No. 2 (2025): Jurnal Tabarru' : Islamic Banking and Finance
Publisher : Department of Islamic Banking, Faculty of Islamic Studies, Islamic University of Riau (UIR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jtb.2025.vol8(2).25292

Abstract

Permasalahan utama penelitian ini adalah adanya kesenjangan antara pertumbuhan aset perbankan syariah yang tinggi dan rendahnya tingkat literasi keuangan syariah nasional hanya 8,93% yang menjadi hambatan bagi konversi minat potensial menjadi nasabah riil. Tujuan studi ini adalah menguji pengaruh pemahaman bunga (riba) dan bagi hasil terhadap minat menjadi nasabah Lembaga Keuangan Syariah (LKS) di kalangan akademisi. Metode yang digunakan adalah kuantitatif dengan sampel jenuh total 37 dosen dan tenaga pendidik STAI Hubbulwathan, menggunakan analisis Partial Least Squares (PLS). Hasil Penelitian menunjukkan bahwa pemahaman bunga (riba) dan bagi hasil berpengaruh signifikan positif terhadap minat menjadi nasabah. Kedua variabel secara simultan menjelaskan 58.5% variasi minat. Kesadaran akan larangan riba dan pemahaman prinsip keadilan bagi hasil adalah motivasi kuat untuk memilih LKS. Implikasi penelitian ini mendukung Theory of Planned Behavior (TPB) dan menyarankan edukasi mendalam mengenai perbedaan konsep adalah strategi efektif LKS untuk meningkatkan inklusi. Originalitas terletak pada pendekatan komparatif konseptual yang menguji pengaruh ganda dari penolakan teologis (riba) dan daya tarik rasional ekonomi (bagi hasil) di lingkungan akademik. Lembaga Keuangan Syariah (LKS) disarankan untuk mengintensifkan upaya promosi dan edukasi, terutama melalui kanal digital, dengan fokus eksplisit pada keunggulan etis dan ekonomi bagi hasil dan bahaya riba. Edukasi harus bersifat komparatif, memperjelas perbedaan mendasar dari sistem konvensional.
Co-Authors A ARPIZAL Anis Mahmudah Dariati Anis Mahmudah Dariati Arini Arini Br Purba, Neni Marlina Br. Simamora, Feronika Budiman, Andi Zahran Dariati, Anis Mahmudah Dewi Ratna Sari Ernawati Ernawati Ernawati Ernawati Erni Yanti Natalia, Erni Yanti Harahap, Mara Toga Heriyani, Heriyani Hidayati Hidayati Hidayati Lina, Nike Mahmudah Dariati, Anis Makruflis, Muhammad Masri , Mukhlis Mukhlis Mukhlis putri mauliddina Putri, Aprilia Milanda Rivan Anasa'i Ardana Siagian, Elizabeth Sinaga, Triani Angelika Sitorus, David Humala Situmorang, Oktavyandi Usnan Utami, Yuli Dwi Yuliadi Yuliadi