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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Indo-Fintech Intellectuals: Journal of Economics and Business
Cut Afrianandra
Universitas Syiah Kuala
Humanities Economics, Econometrics & Finance Social Sciences

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ANALISIS PENGENDALIAN PERSEDIAAN BAHAN BAKU DENGAN MENGGUNAKAN METODE ECONOMIC ORDER QUANTITY (EOQ) DALAM MENETAPKAN PERIODIC ORDER QUANTITY (POQ) (STUDI KASUS PADA PABRIK TEMPE SOYBEAN) Resti Handayani; Cut Afrianandra
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i2.21435

Abstract

This study aims to find out how to control raw material inventory which is traditionally carried out by the Tempeh Soybean Factory by analyzing how to control raw material inventory using the Economic Order Quantity (EOQ) and Periodic Order Quantity (POQ) methods. In this study, we uses a descriptive-qualitative approach. The author uses observation, interviews, and documentation in collecting data. The resource persons in this study consisted of factory owners, assistants, and employees at the Soybean Tempeh Factory. The results of the study indicate that based on company policy using the traditional method of ordering 5.000 kg of raw materials, while using the EOQ/POQ method of 5.862 kg, there is a variant of 862 kg. The frequency of purchasing soybean raw materials was previously 12 times ordering in 3 months, while it was calculated using the EOQ/POQ method 10 times, there were 2 times variants. Safety stock in its policy is around 2.350 kg, if using the EOQ/POQ method it is 1.650 kg. The reorder point in the EOQ/POQ method is 3.600 kg, while the reorder point at the Soybean Tempeh Factory is 2.200 kg, there are variants, namely 1.400 kg. (TIC) using the traditional method of Rp. 44.335.000, while using the EOQ/POQ method the total inventory cost is Rp. 30.806,703 where there is a variant of Rp. 13.528.297.
Pengaruh Risiko Pembiayaan Musyrakah dan Risiko Pembiayaan Murabahah terhadap Profitabilitas Pada Bank Umum Syariah di Indonesia Cut Afrianandra; Evi Mutia
Jurnal Dinamika Akuntansi dan Bisnis Vol 1, No 2 (2014): September 2014
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (544.12 KB)

Abstract

The purpose of this study is to examine and analyze the effect of Musharaka financing risk and the risk of murabaha financing to profitability in Indonesian Islamic banks. The target population of this research is Islamic Banks in Indonesia that registered for three consecutive years. Based entire population, there are 11 Islamic bank for 3 years with 33 observation data. The multiple regression analysis model in used to test the hypothesis. The results of this study indicate that the risk of Musharaka financing and murabahah risks simultaneously affect on profitability. In partial Musharaka financing risk and the risk of murabaha financing have positive influances on profitability.
THE ROLE OF ISLAMIC ENDOWMENTS (WAQF) IN MITIGATING ECONOMIC INEQUALITY: EVIDENCE FROM THE INDONESIAN CONTEXT Muhammad Putra Aprullah; Wida Fadhlia; Cut Afrianandra; Rulfah M. Daud
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 6 No. 1 (2026): Indo-Fintech Intellectuals: Journal of Economics and Business (2026)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v6i1.5308

Abstract

This study aims to analyze the potential of waqf as a strategic mechanism for addressing economic inequality in Indonesia through a Systematic Literature Review (SLR) approach. This study examines relevant academic literature and institutional reports from various sources, including BAZNAS, LAZIS, Bank Indonesia, OJK, and other related institutions, using a methodological approach based on PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses). The literature selection process was conducted systematically to identify, screen, and evaluate studies that discuss the relationship between waqf—particularly cash waqf—and the reduction of economic inequality in the Indonesian context. The analysis was conducted using a theoretical framework of income distribution and governance. The results of the study indicate that waqf, particularly in the form of productively managed cash waqf, has significant potential to support wealth redistribution, economic empowerment of vulnerable communities, and strengthen the Islamic social finance ecosystem in Indonesia. However, challenges in governance, waqf literacy, and synergy between institutions remain significant obstacles to realizing this potential. This study recommends strengthening waqf governance, integrating waqf and formal financial institutions, and increasing the capacity of communities to participate as waqif (donors) actively.
Co-Authors Evi Mutia Muhammad Putra Aprullah Resti Handayani Rulfah M Daud Wida Fadhlia