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All Journal Jurnal Dinamika Ekonomi Syariah Jurnal Iqtisaduna
Annio Indah Lestari Nasution
Universitas Islam Negeri Sumatera Utara Medan
Religion Economics, Econometrics & Finance

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Analisis Faktor- Faktor Keputusan Milenial Kota Medan Dalam Berinvestasi Emas Logam Mulia Pada Bank Syariah Mildayani Siregar; Annio Indah Lestari Nasution; Siti Aisyah
Jurnal Iqtisaduna Vol 9 No 1 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v9i1.36544

Abstract

Penelitian ini Bertujuan untuk mengetahui seberapa besar pengaruh pengetahuan, harga emas, pendapatan dan motivasi terhadap keputusan milenial dalam berinvestasi emas logam mulia. Jenis penelitian ini adalah kuantitatif dengan menggunakan metode analisis deskriptif. Teknik pengumpulan data dengan menggunakan kuisioner serta populasi dan sampel dalam penelitian ini sebanyak 400 orang. Penyebaran kuisioner kepada responden dalam penelitian ini menggunakan teknik random sampling. Kemudian data yang telah berhasil terkumpul diuji dengan alat bantu aplikasi SmartPLS 3.2.9. Penelitian ini memperoleh hasil variabel pengetahuan tidak berpengaruh positif dan signifikan terhadap keputusan milenial dalam berinvestasi emas. Variabel harga emas berpengaruh positif dan signifikan terhadap keputusan milenial dalam berinvestasi emas logam mulia. Variabel pendapatan tidak berpengaruh positif dan signifikan terhadap keputusan milenial dalam berinvestasi emas logam mulia. Variabel motivasi berpengaruh positif dan signifikan terhadap keputusan milenial dalam berinvestasi emas logam mulia.
STRENGTHENING FINANCIAL GROWTH THROUGH FULL COSTING IMPLEMENTATION AND SALES MONITORING: A CASE STUDY ON BRICK MSME IN SUPPORTING SDGS 9 Widiya Wulandari; Annio Indah Lestari Nasution; Laylan Syafina
Jurnal Dinamika Ekonomi Syariah Vol. 13 No. 1 (2026): Jurnal Dinamika Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah, Universitas Pangeran Diponegoro Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53429/jdes.v13i1.2110

Abstract

This study aims to analyze the implementation of the full costing method and sales monitoring practices and their implications for the financial growth of brick businesses in supporting the achievement of Sustainable Development Goals (SDGs) 9: Industry, Innovation, and Infrastructure. The study used a qualitative approach with an explanatory case study at the Jaya Family Brick Business in Karang Anyar Village, Serdang Bedagai Regency. Data were obtained through direct observation, in-depth interviews with the owner and core workers, and documentation of cost and sales records. The results showed that before the implementation of full costing, the calculation of the cost of goods manufactured was carried out simply and did not include all overhead cost components, especially the maintenance costs of production assets. After the calculation using the full costing method, the cost of goods manufactured increased from Rp251 to Rp258 per unit, which reflects the real cost conditions of the business. These findings indicate that the full costing method is able to provide more accurate cost information as a basis for determining selling prices and controlling profit margins. In addition, the practice of sales monitoring, which is still administrative and manual, has not been optimally utilized as a strategic decision-making tool, especially in controlling receivables, production planning, and inventory management. The integration of full costing-based costing and structured sales monitoring has proven crucial in strengthening financial control and supporting sustainable business growth. This study confirms that strengthening cost and sales management in traditional production MSMEs is a strategic step in increasing the competitiveness of small-scale industries and supporting the achievement of SDG 9
Co-Authors Laylan Syafina Mildayani Siregar Siti Aisyah Widiya Wulandari