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All Journal JIAI (Jurnal Ilmiah Akuntansi Indonesia) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Wahyu Bagus Putra
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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KEBERLANJUTAN FINANCIAL TECNOLOGY SYARIAH PASCA ERA PANDEMI COVID-19 DI INDONESIA Elok Fitriya; Ardhi Fathonisyam Putra; Wahyu Bagus Putra
Jurnal Ilmiah Akuntansi Indonesia Vol 8, No 1 (2023): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v8i1.17143

Abstract

ABSTRAKInovasi teknologi mengakibatkan perusahaan mengubah konsep dalam bisnisnya sehingga perusahaan bisa survive dan kompetitif. Finansial teknologi syariah merupakan terobosan baru dalam era digitalisasi revolusi industri 4.0. Pada akhirnya, perusahaan dihadapkan pada keharusan digital: beradaptasi dengan keadaan yang baru atau risiko keusangan kompetitif. Tujuan dari penelitian ini adalah untuk mengetahui secara literasi dengan melakukan tinjauan pustaka yang sistematis pada kumpulan jurnal yang dipilih untuk mengeksplorasi apa yang memerlukan finansial teknologi syariah dan teknologi informasi serta kegunaannya yang dibuktikan secara empiris saat ini untuk mengusulkan kerangka kerja untuk penelitian masa depan tentang bagaimana kedua faktor ini dapat mempengaruhi dan kinerja perusahaan. Pertama makalah ini bertujuan untuk memberikan gambaran tentang digitalisasi, kematangan digital, Inovasi IT serta kemajuan digital. Kedua mengubah fundamental ekonomi setelah digitalisasi dijelaskan. Ketiga gambaran umum tentang digital teknologi dalam kinerja perusahaan. Kata Kunci : Financial tecnology, Syariah, Teknology Informasi, Firm Performance
Analisis Perhitungan Harga Pokok Produksi Roti dengan Menggunakan Metode Full Costing pada UMKM San Roti Wahyu Bagus Putra; Yulinartati; Elok Fitriya
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i5.1555

Abstract

In Indonesia, many companies or MSMEs do not use proper financial records, especially in calculating the cost of production. Even though this calculation is really needed so that there are no errors in calculating the cost of production. The method used in this research is the Full Costing method because this method is required to include all costs incurred in the production process, including variable overhead costs and fixed overhead. It is from this background that this research was conducted with the title ""Analysis of the Calculation of the Cost of Production of Bread Using the Full Costing Method in SAN Roti MSMEs" Lumajang. This research uses a descriptive qualitative approach where the aim is to explain systematically the research focus which includes calculating the cost of production using the full costing method. The object of this research is a bakery. Data was collected by means of observation, interviews and documentation. The research results show that calculations using the full costing method produce lower costs than calculations according to San Roti. This is because in the calculations made by UMKM San Roti there are costs that are not included in the calculation, namely asset depreciation costs. Meanwhile, in calculations using the full costing method, asset depreciation costs are calculated and included in the calculation, resulting in different production costs.
Analisis Perhitungan Harga Pokok Produksi Roti dengan Menggunakan Metode Full Costing pada UMKM San Roti Wahyu Bagus Putra; Yulinartati; Elok Fitriya
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i5.1555

Abstract

In Indonesia, many companies or MSMEs do not use proper financial records, especially in calculating the cost of production. Even though this calculation is really needed so that there are no errors in calculating the cost of production. The method used in this research is the Full Costing method because this method is required to include all costs incurred in the production process, including variable overhead costs and fixed overhead. It is from this background that this research was conducted with the title ""Analysis of the Calculation of the Cost of Production of Bread Using the Full Costing Method in SAN Roti MSMEs" Lumajang. This research uses a descriptive qualitative approach where the aim is to explain systematically the research focus which includes calculating the cost of production using the full costing method. The object of this research is a bakery. Data was collected by means of observation, interviews and documentation. The research results show that calculations using the full costing method produce lower costs than calculations according to San Roti. This is because in the calculations made by UMKM San Roti there are costs that are not included in the calculation, namely asset depreciation costs. Meanwhile, in calculations using the full costing method, asset depreciation costs are calculated and included in the calculation, resulting in different production costs.
Co-Authors Ardhi Fathonisyam Putra Elok Fitriya Yulinartati