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All Journal Jurnal Syntax Transformation Advances in Taxation Research
Nurwani Nurwani
Universitas Islam Negeri Sumatera Utara, Medan, Indonesia
Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Persepsi Manfaat, Persepsi Kemudahan Penggunaan dan Persepsi Risiko Terhadap Minat Menggunakan Shopee Paylater Winda Suciani Siregar; Annio Indah Lestari Nasution; Nurwani Nurwani
Jurnal Syntax Transformation Vol 4 No 4 (2023): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v4i4.710

Abstract

This study aims to determine the effect of Perceived Benefit, Perceived Ease of Use and Perceived Risk on Interest in Using Shopee Paylater in Students of the Islamic Economics and Business Faculty of UIN North Sumatra, either partially or simultaneously. The method used in this research is a quantitative method. The population of this study was conducted on students of the Faculty of Economics and Islamic Business at UIN North Sumatra with a sample of 100 students. Using primary data by distributing questionnaires and multiple regression analysis method using hypothesis testing. The results of this study partially show that Perceived benefits, Perceived Ease of Use and Perceived Risk have a positive and significant effect on the interest in using Shopee Paylater among students of the Islamic economics and business faculty of UIN Sumatra Utara. Then simultaneously Perceived Benefits, Perceived Ease of Use and Perceived Risk influence the interest in using Shopee Paylater for Students of the Faculty of Islamic Economics and Business, UIN North Sumatra
Job Order Costing for Production Cost and Selling Price Decisions at Chariyah Catering Muhammad Hasan; Nurwani Nurwani; Laylan Syafina
Advances in Taxation Research Vol. 4 No. 3 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v4i3.1169

Abstract

Purpose: This study analyzes the application of Job Order Costing in determining the cost of goods manufactured (COGM) at Chariyah Catering and evaluates the implications of the resulting cost information for selling price decisions. Research Method: A descriptive quantitative case-study design was applied using primary data obtained through observation, interviews, and documentation. Three customer orders were analyzed by identifying direct material, direct labor, and manufacturing overhead costs, calculating order-specific COGM, and comparing the results with the business's existing costing method. Results and Discussion: Job Order Costing produced COGM of Rp29,405,000, Rp42,721,000, and Rp58,928,500 for the three orders, respectively, exceeding the business-method estimates of Rp17,500,000, Rp27,000,000, and Rp34,500,000. The differences mainly reflect broader recognition of manufacturing overhead. A 10% cost-plus pricing simulation also generated higher prices than those currently applied. Implications: Some overhead items relied on estimated resource utilization, only three orders were analyzed, and market acceptance was not tested. The findings support systematic order-level cost recording and clearer overhead-allocation bases for pricing decisions. Originality: The study extends order-based costing evidence in a catering MSME by linking cost classification and overhead allocation with the evaluation of selling price decisions.
Co-Authors Laylan Syafina Muhammad Hasan Nasution, Annio Indah Lestari Winda Suciani Siregar