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All Journal Jurnal Al-Ijtimaiyyah Urwatul Wutsqo : Jurnal Studi Kependidikan dan Keislaman
Juliana Nasution
Universitas Islam Negeri Sumatera Utara, Indonesia
Religion Humanities Education Social Sciences

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Analysis of The Effectiveness and Accuracy of A Production System Based on Demand Forecasting in Reducing Excess Stock M. Riyan Dirgantara; Tri Inda Fadhila Rahma; Juliana Nasution
Urwatul Wutsqo: Jurnal Studi Kependidikan dan Keislaman Vol. 14 No. 3 (2025): Sociocultural Islamic Education
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat (LP3M) IAI Al Urwatul Wutsqo - Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54437/urwatulwutsqo.v14i3.2601

Abstract

This study analyzes the effectiveness and accuracy of a demand forecasting based production system to reduce excess stock at the Ayam Geprek Bu Novi culinary business on Jl. Bukit Barisan. Using a quantitative approach, the research applies time series forecasting techniques consisting of Moving Average (MA), Weighted Moving Average (WMA), and Exponential Smoothing (ES). Weekly demand data from February to May 2025 were collected and analyzed to measure prediction accuracy and to evaluate the impact on raw material efficiency. The results show that the 3 week WMA method provides the highest responsiveness to rising demand trends and produces forecasts that are closest to actual sales. In comparison, the 6 week MA method and ES with alpha 0.2 provide more stable performance when demand fluctuations are relatively low. The application of these simple Excel based forecasting models enables micro, small, and medium culinary enterprises (MSMEs) to align production more accurately with actual demand, thereby reducing overstock and improving operational efficiency. This study demonstrates that data driven decision making using easy to use forecasting tools can support MSMEs in optimizing inventory control and maintaining production sustainability. The findings offer practical insights for small fast food businesses that need adaptive inventory management solutions without complex systems or high implementation costs.
SHARIA ACCOUNTING PRACTICES AND FINANCIAL ACCOUNTABILITY IN ISLAMIC MICROFINANCE INSTITUTIONS: A CASE STUDY OF BAITUL MAAL WA TAMWIL IN MEDAN CITY Rabiatul Adawiyah; Yenni Samri Juliati Nasution; Juliana Nasution
Jurnal Al-Ijtimaiyyah Vol. 12 No. 1 (2026): In Press
Publisher : Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/al-ijtimaiyyah.v12i1.33941

Abstract

This study examines the role of sharia accounting practices in strengthening transparency and accountability of financial reporting in Islamic microfinance institutions, with a particular focus on Baitul Maal wa Tamwil (BMT) in Medan City. As community-based financial institutions, BMTs play a strategic role in supporting socio-economic empowerment while adhering to Islamic principles of justice, honesty, and trustworthiness. Sharia accounting is therefore not only a technical reporting mechanism but also an ethical framework that shapes responsible financial governance within Islamic communities. This research adopts a qualitative case study approach. Data were collected through in-depth interviews with BMT managers, internal auditors, sharia supervisory board members, and staff, complemented by document analysis of financial reports and relevant regulatory guidelines. The findings reveal that the implementation of sharia accounting contributes significantly to improving transparency through detailed transaction recording, clear disclosure of sharia-based contracts, and separation of social and commercial funds. Accountability is strengthened through internal supervision, sharia compliance mechanisms, and adherence to PSAK Syariah and AAOIFI standards. Nevertheless, the study also identifies challenges, particularly limited human resource capacity and the lack of integrated accounting systems. This study contributes to the discourse on Islamic community development by demonstrating how sharia accounting can support accountable and transparent financial governance in Islamic microfinance institutions.
Co-Authors M. Riyan Dirgantara Rabiatul Adawiyah Tri Inda Fadhila Rahma Yenni Samri Juliati Nasution