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All Journal SUPREMASI: Jurnal Pemikiran, Penelitian Ilmu-Ilmu Sosial, Hukum dan Pengajarannya Al-Zahra : Journal for Islamic and Arabic Studies Heritage of Nusantara: International Journal of Religious Literature and Heritage Sistemasi: Jurnal Sistem Informasi Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan Al-Madrasah: Jurnal Ilmiah Pendidikan Madrasah Ibtidaiyah SEIKO : Journal of Management & Business Journal of Economic, Management, Accounting and Technology (JEMATech) JOURNAL OF SCIENCE AND SOCIAL RESEARCH JISIP: Jurnal Ilmu Sosial dan Pendidikan JURNAL KAJIAN TEKNIK SIPIL JURNAL SAINTIS Maker: Jurnal Manajemen Jurnal Riset Terapan Akuntansi Majamecha MDJ (Makassar Dental Journal) Jurnal Teknik Industri Terintegrasi (JUTIN) Jurnal Pengabdian kepada Masyarakat Nusantara CRJIM (Clinical and Research Journal in Internal Medicine) POLITICA: Jurnal Hukum Tata Negara dan Politik Islam Urban and Regional Studies Journal Panrannuangku Jurnal Pengabdian Masyarakat Jurnal Abdimas Ekonomi dan Bisnis Jumper : Jurnal Mahasiswa Pendidikan Olahraga Journal of Infrastructure and Civil Engineering Jurnal Pengabdian Inovasi dan Teknologi Kepada Masyarakat Jurnal Komputer Teknologi Informasi Sistem Komputer (JUKTISI) Jurnal Masyarakat Indonesia SENTRI: Jurnal Riset Ilmiah Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan El-Hadhanah: Indonesian Journal Of Family Law And Islamic Law Proceeding Applied Business and Engineering Conference Sultra Journal of Mechanical Engineering (SJME) Heritage of Nusantara: International Journal of Religious Literature and Heritage Madani: Multidisciplinary Scientific Journal International Journal of Research and Community Empowerment Riwayat: Educational Journal of History and Humanities IIJSE Majapahit Journal of Islamic Finance dan Management Constitution Journal Majapahit Journal of Islamic Finance dan Management JOUSIP Inspirasi: Jurnal Pengabdian Masyarakat Economic: Journal Economic and Business Jurnal Hukum Keluarga dan Peradilan Islam Masyarakat: Jurnal Pengabdian JAS (Jurnal Akuntansi Syariah) Education Curiosity JPEMAS: Jurnal Pengabdian Kepada Masyarakat TANJAK : Jurnal Pengabdian Kepada Masyarakat JSSF : Journal of Sport Science and Fitness Parewa Saraq: Journal of Islamic Law and Fatwa Review Berita Biologi Tawazun: Journal of Sharia Economic Law
Husni Mubarak
Universitas Islam Negeri Ar-Raniry Banda Aceh
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Other

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Perhitungan Harga Pokok Produksi dengan Metode Full Costing dalam Menentukan Harga Jual Produk UMKM Afriani, Siti Anisa; Mubarak, Husni
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 12 (2025): SENTRI : Jurnal Riset Ilmiah, Desember 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i12.5116

Abstract

This study aims to analyze the calculation of production costs and the determination of selling prices using the full costing method in two micro, small, and medium enterprises (MSMEs), namely SZ.Coconut ART and Parang Syawal Fish Cake. In an increasingly competitive business environment, MSMEs must be able to manage costs efficiently and establish accurate and competitive pricing strategies to maintain their sustainability. The selection of this topic is based on the importance of providing MSMEs with a comprehensive cost analysis tool that incorporates all components of production expenses. This research employs a descriptive quantitative method with a case study approach. Data were collected through in-depth interviews, documentation, and direct observation in both MSMEs located in Bantan District, Bengkalis Regency, Riau. The study reveals that the full costing method provides a completer and more detailed overview of production costs, as it includes raw material costs, direct labor, and factory overhead. The application of this method enables both enterprises to determine more precise and profitable selling prices. The findings highlight that using full costing not only improves pricing accuracy but also enhances decision-making, competitiveness, and financial performance. Overall, the study emphasizes the importance of adopting full costing as a practical cost management tool for MSMEs seeking to strengthen their market position and increase long-term business profitability.
Dinamika Gender Dalam Pertanian : Menganalisis Kontribusi Perempuan Dalam Pembangunan Perekonomian Perspektif Hukum Islam Ardah, Lukman; Mubarak, Kasyful; Mubarak, Husni; K, Kurniati
Madani: Jurnal Ilmiah Multidisiplin Vol 2, No 12 (2025): Januari
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the role of women in the agricultural sector, which often receives insufficient attention despite their significant contributions to food security and economic development. The research aims to analyze women's contributions in this sector from the perspective of Islamic law, highlighting the social, cultural, and structural challenges they face. The research employs a literature review methodology, encompassing the analysis of various academic sources, Islamic legal documents, and relevant empirical studies. The findings indicate that women play a vital role in every stage of agricultural processes, from production to the distribution of crops. However, barriers such as limited access to land, capital, technology, and education often impede their full potential. Islamic law upholds the principles of gender justice and equality, affirming women's rights to actively participate in economic activities, including agriculture. The study underscores the importance of empowering women through policies that enhance resource access, education, and legal protection while addressing patriarchal norms that restrict their role in decision-making.
PENERAPAN HARGA POKOK PRODUKSI METODE FULL COSTING PADA PRODUK DETERJEN BUBUK BEAUTY CREDIBLE BERBASIS MINYAK JELANTAH Asikin, Muhammad Nur; Mubarak, Husni
Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 8, No 2 (2025): Eklektik
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/ekl.v8i2.38796

Abstract

Produk deterjen bubuk “Beauty Credible” merupakan inovasi usaha mikro ramah lingkungan yang memanfaatkan limbah minyak jelantah melalui proses saponifikasi menjadi produk bernilai ekonomi. Penelitian ini bertujuan menghitung Harga Pokok Produksi (HPP) dengan metode Full Costing serta menentukan harga jual menggunakan pendekatan Markup Pricing. Penelitian dilakukan secara deskriptif kuantitatif di Desa Penebal, Kabupaten Bengkalis, dengan data diperoleh melalui observasi dan dokumentasi biaya produksi. Hasil menunjukkan total biaya produksi untuk 100 unit sebesar Rp1.408.765, dengan HPP per unit Rp14.087,65. Berdasarkan markup 20%, harga jual ditetapkan Rp17.000 per unit, menghasilkan laba kotor Rp291.235 per siklus produksi.
Receivables Management in Reducing the Risk of Uncollectible Receivables at Bank Syariah Indonesia (BSI) Bengkalis Branch Hastika, Nurul; Mubarak, Husni
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.699

Abstract

This study aims to analyze receivables management in reducing the risk of uncollectible receivables at Bank Syariah Indonesia (BSI) Bengkalis Branch. The focus of the research includes the types of financing that have the potential to cause uncollectible receivables, the factors that cause non-performing receivables, and the strategies or efforts made by BSI in minimizing the risk of uncollectible receivables. This study uses a qualitative descriptive method with data collection techniques through interviews, observations, and documentation related to the receivables management process and the handling of problematic receivables. The results of the study show that the types of financing that have the most potential to cause uncollectible receivables are financing based on murabahah, ijarah, and istishna' contracts. The main factors causing the occurrence of non-performing receivables come from the weakness of customer feasibility analysis, lack of optimal post-financing monitoring, and unstable customer economic conditions. BSI Bengkalis Branch has implemented a risk mitigation strategy through the implementation of the 5C principle, periodic receivables monitoring system, financing restructuring, and financial education to customers. The conclusion of this study shows that the receivables management at BSI Bengkalis Branch has been running quite well, but it still needs to be improved through strengthening supervision, digitizing receivables monitoring, and improving the quality of initial financing analysis so that the risk of uncollectible receivables can be minimized more effectively and sustainably.
Analysis of Bankruptcy Predictions Due to Boycott at PT. Unilever using The Altman Z-Score, Zmijewski X-Score, Fulmer, and Taffler Methods. Suhadi, Agus; Mubarak, Husni
JAS (Jurnal Akuntansi Syariah) Vol 9 No 2 (2025): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v9i2.2518

Abstract

This research aims to evaluate and project the risk of bankruptcy of PT. Unilever Indonesia due to financial difficulties caused by the boycott. The method used is quantitative descriptive by applying four bankruptcy prediction models Altman Z-Score, Zmijewski X-Score, Fulmer, and Taffler to analyze the company's financial condition during the 2019-2023 period. The results of the study show that based on the four methods, the company is in a condition of non-distress. Although there are different approaches in each model, the results still show a trend of deteriorating corporate financial health. In conclusion, although each prediction model uses a different method of analysis, these findings remain an important signal for companies to understand the state of their financial health in more depth.
Receivables Management in Reducing the Risk of Uncollectible Receivables at Bank Syariah Indonesia (BSI) Bengkalis Branch Hastika, Nurul; Mubarak, Husni
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.699

Abstract

This study aims to analyze receivables management in reducing the risk of uncollectible receivables at Bank Syariah Indonesia (BSI) Bengkalis Branch. The focus of the research includes the types of financing that have the potential to cause uncollectible receivables, the factors that cause non-performing receivables, and the strategies or efforts made by BSI in minimizing the risk of uncollectible receivables. This study uses a qualitative descriptive method with data collection techniques through interviews, observations, and documentation related to the receivables management process and the handling of problematic receivables. The results of the study show that the types of financing that have the most potential to cause uncollectible receivables are financing based on murabahah, ijarah, and istishna' contracts. The main factors causing the occurrence of non-performing receivables come from the weakness of customer feasibility analysis, lack of optimal post-financing monitoring, and unstable customer economic conditions. BSI Bengkalis Branch has implemented a risk mitigation strategy through the implementation of the 5C principle, periodic receivables monitoring system, financing restructuring, and financial education to customers. The conclusion of this study shows that the receivables management at BSI Bengkalis Branch has been running quite well, but it still needs to be improved through strengthening supervision, digitizing receivables monitoring, and improving the quality of initial financing analysis so that the risk of uncollectible receivables can be minimized more effectively and sustainably.
The role of human resource management in increasing employee creativity and productivity, a case study at Dewi Rengganis Batik House Pratiwi, Cahya; Zaharani, Malika Liana; Nisa, Holipatun; Mubarak, Husni; Islam, Saiful; Kartikawati, Yeni
Economic: Journal Economic and Business Vol. 5 No. 1 (2026): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v5i1.1388

Abstract

Human Resource Management (HRM) is a series of activities that include planning, organizing, developing, motivating, and supervising human resources in an organization to achieve goals effectively and efficiently. This study aims to examine the role of human resource management in increasing employee creativity and productivity at Rumah Batik Dewi Rengganis. Increasingly fierce competition in the batik industry requires business actors to continue to innovate and produce high-quality products. In this context, effective human resource management is a key factor in organizational success. The research method used is a case study with a qualitative approach, which is carried out through data collection techniques such as interviews, observation, and documentation. The results of the study indicate that human resource management which includes skills training, increasing work motivation, and implementing open and effective communication has a significant contribution to increasing employee creativity in producing innovative and diverse batik designs. In addition, the effectiveness of employee management also has a positive impact on increasing production productivity at Rumah Batik Dewi Rengganis.
TEKNOLOGI DAN MANAJEMEN PENGETAHUAN: INTEGRASI MODEL DAN KERANGKA MANAJEMEN PENGETAHUAN DALAM MENDORONG TRANSFORMASI ORGANISASI Nurhayati, Nurhayati; Lubis, Dewi Shinta Wulandari; Mubarak, Husni; Nasution, Wendi Amsuri; Isnaini, Dewi Budhiartini Yuli
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 9, No 1 (2026): February 2026
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i1.5344

Abstract

Abstract: This study examines the integration of digital technology and knowledge management as key drivers of organizational transformation in the digital era. The growing need for organizations to adapt to environmental changes requires the use of strategic knowledge and technologies that strengthen learning and innovation processes. This research employs a qualitative mixed-methods approach through case studies of three organizations that have implemented digital-based knowledge management platforms, with data collected through interviews, observations, and digital trace analysis. Thematic analysis was used to explore patterns of technology knowledge management integration in enhancing dynamic capabilities and organizational performance. The findings indicate that the integration of these two components improves cross-unit collaboration, accelerates knowledge access and distribution, and reinforces organizational learning, resulting in more adaptive and innovative work structures. The study confirms the crucial role of digital knowledge management in accelerating organizational transformation while extending dynamic capability theory by emphasizing the synergy between technology and organizational learning. The theoretical and practical implications highlight the importance of utilizing digital technology not merely as an operational tool but as a strategic enabler for creating long-term value and sustaining competitive advantage in increasingly complex business environments. Keywords: digital technology; knowledge management; organizational transformation; dynamic capabilities; innovation. Abstrak: Penelitian ini mengkaji integrasi teknologi digital dan manajemen pengetahuan sebagai pendorong utama transformasi organisasi di era digital. Fenomena meningkatnya kebutuhan organisasi untuk beradaptasi dengan perubahan lingkungan menuntut pemanfaatan pengetahuan strategis dan teknologi yang mampu memperkuat proses pembelajaran serta inovasi. Penelitian menggunakan pendekatan kualitatif campuran melalui studi kasus pada tiga organisasi yang telah menerapkan platform knowledge management berbasis digital, dengan data diperoleh melalui wawancara, observasi, dan analisis jejak digital. Analisis tematik digunakan untuk menelaah pola integrasi teknologi dan manajemen pengetahuan dalam meningkatkan kapabilitas dinamis dan kinerja organisasi. Hasil penelitian menunjukkan bahwa integrasi kedua aspek tersebut meningkatkan kolaborasi lintas unit, mempercepat akses dan distribusi pengetahuan, serta memperkuat proses pembelajaran organisasi sehingga menghasilkan struktur kerja yang lebih adaptif dan inovatif. Temuan ini mengonfirmasi peran penting digital knowledge management dalam mempercepat proses transformasi organisasi serta memperluas teori kapabilitas dinamis dengan menekankan sinergi antara teknologi dan pembelajaran organisasi. Implikasi teoretis dan praktis penelitian ini mengarahkan organisasi untuk memanfaatkan teknologi digital bukan hanya sebagai alat operasional, tetapi sebagai enabler strategis dalam menciptakan nilai jangka panjang dan mempertahankan keunggulan kompetitif di tengah dinamika lingkungan bisnis yang semakin kompleks. Kata Kunci: teknologi digital; manajemen pengetahuan; transformasi organisasi; kapabilitas dinamis; inovasi.
Optimalisasi Penggunaan Tax Center dalam Meningkatkan Pelayanan Pajak bagi Pihak Internal dan Eksternal Politeknik Negeri Bengkalis Sartika, Novira; Nurhazana, Nurhazana; Mubarak, Husni
TANJAK : Jurnal Pengabdian Kepada Masyarakat Vol 6 No 2 (2025): TANJAK : Jurnal Pengabdian Kepada Masyarakat
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/k9d54v59

Abstract

The purpose of this community service activity is to optimize the role of the Politeknik Negeri Bengkalis tax center in improving services to the community, especially taxpayers, both internal and external to the Bengkalis State Polytechnic, such as providing tax education to the community, especially taxpayers, explaining how to use the core tax application, and providing transparent and accountable information regarding current tax management thru an electronic information board. By utilizing the electronic information board, the Politeknik Negeri Bengkalis tax center can display current tax management information, upcoming Politeknik Negeri Bengkalis tax center activities, past Politeknik Negeri Bengkalis tax center activities, and other announcements more easily and quickly. It is hoped that the results will increase the community's knowledge and understanding of taxes, update information regarding current tax management, and inform the community about the activities managed by the Politeknik Negeri Bengkalis tax center, thereby increasing public trust in the government as tax manager.
PENDAMPINGAN PENYUSUNAN DOKUMEN RENCANA AKSI TAHUNAN PENANGGULANGAN KEMISKINAN KOTA MAKASSAR Syahril; Syahrif, Airul; Hermanto, Andi; Mubarak, Husni; Muhammad, Fadil
Masyarakat: Jurnal Pengabdian Vol. 3 No. 1 (2026)
Publisher : Yayasan Pendidikan Dan Pengembangan Harapan Ananda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58740/m-jp.v3i1.749

Abstract

Pendampingan penyusunan Rencana Aksi Tahunan (RAT) Penanggulangan Kemiskinan merupakan kegiatan pengabdian masyarakat yang bertujuan untuk meningkatkan kapasitas aparatur pemerintah Kota Makassar dalam menyusun dokumen RAT Penanggulangan Kemiskinan yang komprehensif, terukur, dan implementatif. Kota Makassar yang memiliki tingkat kemiskinan 4,97 persen dengan 79,53 ribu jiwa penduduk miskin pada tahun 2024 menghadapi tantangan kompleks dalam mencapai target penghapusan kemiskinan ekstrem sebesar 0 persen. Permasalahan yang dihadapi mencakup keterbatasan kapasitas aparatur daerah dalam menganalisis data kemiskinan multidimensional dan kesulitan dalam mengintegrasikan program lintas sektor. Kegiatan pengabdian dilaksanakan dengan metode pendampingan sistematis yang menggabungkan pemberian materi edukasi, forum diskusi kelompok (FGD), dan penyusunan draf dokumen RAT. Kegiatan dilaksanakan di lingkungan Pemerintah Kota Makassar, melibatkan 32 peserta dari 15 perangkat daerah anggota Tim Koordinasi Penanggulangan Kemiskinan Daerah (TKPKD). Hasil kegiatan menghasilkan draf dokumen RAT Tahun 2026 yang komprehensif. Selain luaran draf dokumen, kegiatan juga telah membangun kapasitas peserta yang signifikan. Dengan adanya kegiatan ini, peserta mendapatkan peningkatan pemahaman terhadap berbagai aspek penanggulangan kemiskinan dan dapat merumuskan draf penanggulangan kemiskinan. Pendampingan ini menunjukkan bahwa peningkatan kapasitas berkelanjutan melalui metode partisipatif dan kolaboratif efektif dalam membangun pemahaman dan komitmen implementasi program penanggulangan kemiskinan yang terukur dan berkelanjutan.
Co-Authors -, Normasunah Afriani, Siti Anisa Agus Salim Ahmad, Kamaluddin Airul Syahrif Aldira Oktarina Allo, Nugra Tasik Anam, Fachrul Andi Alviadi Nur Risal Andi Muhammad Yahya APRILYA, PUTRI Arbaiyah, Arbaiyah Ardah, Lukman Arfan, Muh. Arfanda, Poppy Elisano Arham, Muhammad Asikin, Muhammad Nur Asra, Yunelly Atang Sutandi Aulia Aulia Az Zakiyyah, Firsty Azizah Az zakiyyah, Nurul Azizah Basuki Sumawinata Bhaskara, Rezdy Cahyani, Sindy Regita Dari, Ulan Darmono Taniwiryono Darnita, Yulia Debi Setiawan, Debi Deni Apriadi Desysetyowati, Novita Dewi Alfianti Dewi Anjani, Dewi Dewi Shinta Wulandari Lubis Dwi Astuti El-Karimah, Mia Fitriah Fahmi Sulaiman Fajar, Andi Faiha Alya Faridah, Amirah Fettyana, Fettyana Fitra Ramdhani, Fitra Fitriana, Arina Gazali, Amal All Hamka, Akhsan HAPPY WIDIASTUTI Hastika, Nurul Hermanto, Andi Hidayat, AR HIKMAD HAKIM Hinnai, Silvi Hudain, Muh. Adnan Husni Husni Islam, Saiful Isnaini, Dewi Budhiartini Yuli Juli Isnaini, Dewi Budhiartini Juli Meliza Jumadi Kartikawati, Yeni Khairunnisyah, Khairunnisyah Kurniati Lestari Sukarniati, Lestari Lestari, Nurita Apridiana Lestari, Suci Sinta Lubis, Nadia Utami Maniar, Jacklyn Preselia Maulana, Hutomo Atman Mubarak, Kasyful Muhammad Ali Akbar, Muhammad Ali Muhammad Arham Muhammad Fachruddin, Muhammad Muhammad Yazid Muhammad, Fadil Mumtazinur Mumtazinur Mustika Fitri Nasution, Wendi Amsuri Nazmah Nazmah, Nazmah Ngalimun Ningrum , Puspa Ningsih, Selly Kudrati Nisa, Holipatun Nurhayati Nurhayati Nurhayati Nurhazana, Nurhazana Permatasari, Galuh Pratiwi, Cahya Praya, Ziekri R Pulunggono, Heru Puspa Ningrum Putri, Syahmalia Rahma Fitri, Maisyithoh Rahmadani, Sindi Rahmat Hidayat Rahmat Tisnawan Rahmayanti , Rahmayanti Ramalia Noratama Putri Reza, T. Surya Rombe, Marten Rosmida Rostiana Rusma Noortyani S , Wulandari S Siswanto Santia , Eni Sartika, Novira Silvia, Radha Sindi Rahmadani Sirajuddin Kamal Sri Juniati Sri Mulyaningsih Suhadi, Agus Syahputri, Melviana Syahril Syahruddin, Aqmar Syaiful Anwar Syamsul Bahri TAHA, SYAMSUMARLIN Tama, Yhang Tamaulina Br Sembiring Tambunan, Agustinus Toyeb, Muhammad Valentino Aris Vivaldy, Reyhan Wibowo, Bogi Wita, Risma Wulandari, Devita Yaya Sudarya Triana Yunizarrahman, Yunizarrahman Zaharani, Malika Liana Zaiyad Zubaidi Zikra, Andi Anzanul