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All Journal Islamika : Jurnal Ilmu-Ilmu Keislaman JURNAL PENDIDIKAN TAMBUSAI KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan Manhaj: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Baabu Al-ilmi : Ekonomi dan Perbankan Syariah Jurnal Manajemen Universitas Bung Hatta Ihtiyath : Jurnal Manajemen Keuangan Syariah International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Income: Innovation Of Economics And Management Al-DYAS : Jurnal Inovasi dan Pengabdian kepada Masyarakat Journal of Artificial Intelligence and Digital Business Jurnal Mahasiswa Manajemen dan Akuntansi Indonesian Research Journal on Education Jurnal Ekonomi dan Bisnis IIJSE Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah International Journal of Education, Management, and Technology Jurnal El Rayyan: Jurnal Perbankan Syariah BAABU AL-ILMI: Ekonomi dan Perbankan Syariah
Rini Elvira
Universitas Islam Negeri Sjech M.Djamil Djambek Bukittinggi,
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Social Sciences Other

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Journal : Ihtiyath : Jurnal Manajemen Keuangan Syariah

 1 
Pengaruh Biaya Produksi Terhadap Harga Jual Pada Usaha Kecil Sovina Naudin Konveksi Di Pasar Aur Kuning Kota Bukittinggi Azizah, Nur; Elvira, Rini
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 9 No 1 (2025): Ihtiyath : Jurnal Manajemen Keuangan Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v9i1.11294

Abstract

The Muslim fashion industry in Indonesia is experiencing rapid growth along with rising consumer demand and the emergence of small businesses in the garment industry. However, pricing for small businesses is often hampered by a lack of information about the actual production cost structure. The purpose of this research is to determine the effect of production costs on selling prices at the small company Sovina Naudin Konveksi in Aur Kuning Market, Bukittinggi. The method used is an associative quantitative methodology, where primary data is obtained through interviews, observation, and documentation, while secondary data is obtained from the business's financial records. This research data consists of 35 data sets sourced from production cost and selling price bookkeeping for the period January 2022 to November 2024. The testing methods used include data normality, linearity and homogeneity tests, simple linear regression tests, t-tests, and adjusted R-Squared tests. The results indicate that production costs influence 22.9 percent of selling prices, while 77.1 percent is influenced by other unspecified factors. The implications of this research are the importance of implementing a structured and accurate cost recording system at Sovina Naudin Konveksi so that selling prices can be set rationally, avoiding the risk of loss and increasing competitiveness, as well as contributing to the literature on cost accounting and pricing strategies in the Muslim fashion sector of MSMEs in traditional markets.
Co-Authors Amsah Hendri Doni Apriani, Yosi Asnaini Asnaini, Asnaini Chrismondari, Chrismondari Devianto, Dodi Dwi Nofitri, Fany Era Sonita Fitri Yani Gusrianti Gusrianti Gusrianti, Gusrianti Hidayat, Faisal Iiz Izmuddin Ikbal, Rahmat Imamuddin Imamuddin Imamuddin, Imamuddin Islami, Elga Mayora Laura Maulina Mansur, Yuwarman Maulida, Dian Miraldi, Tasya Nanda Reza Safitri Nor Azilah Husin Nur Azizah Nursyirwan Effendi, Nursyirwan Putri, Wina Amanda Rahma Meli Putri Ridha, Sofia Rika Desiyanti Sania, Rahmayani Sawitri Sawitri Sefnedi Sefnedi, Sefnedi Sofia Ridha Tyara Dwi Putri Yaswirman, Yaswirman Yuningsih, Ayu Yuwarman Mansur ZUWARDI, ZUWARDI