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Analysis of the Influence of Customer Satisfaction on Mobile Banking Services at One of the State Owned Banks in Medan Nasution, Ferdi Dermawan; Harahap, Rahmat Daim
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 4 No. 2 (2024): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v4i2.243

This research aims to determine the influence of mobile banking user-friendliness, mobile banking usage risks, and mobile banking service features on mobile banking services, both simultaneously and partially. The sample used in this study consisted of 30 participants. The research method employed a quantitative descriptive approach with multiple linear regression analysis techniques. The results of this study indicate that simultaneously, the variables of mobile banking user-friendliness and mobile banking service features have a positive and significant impact on customer satisfaction with mobile banking services. Partially, only the variable of mobile banking usage risks has a positive but nonsignificant influence on mobile banking services. The influence of service quality found in mobile banking is 58%, while 42% is influenced by other variables outside of this regression model.

ANALYSIS OF PRODUCTION COST CALCULATION USING THE VARIABLE COSTING METHOD AT PT. SUMBER TANI AGUNG (PKS SABUNGAN) Nasution, Ferdi Dermawan; Marliyah, Marliyah; Lubis, Fauzi Arif
International Journal of Cultural and Social Science Vol. 6 No. 2 (2025): International Journal of Cultural and Social Science
Publisher : Pena Cendekia Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53806/ijcss.v6i2.1075

PT Sumber Tani Agung Resources has implemented a systematic financial recording system as a commitment to accountability and transparency. However, the researcher's observations indicate that production cost reports have not yet classified costs in detail, particularly in separating fixed and variable costs. This study aims to analyze the calculation of the cost of goods manufactured (COGS) using the Variable Costing method as an alternative to the company's current method. The study was conducted using a qualitative descriptive approach through observation, interviews, and document studies at PT Sumber Tani Agung (PKS Sabungan). The results show that the COGS calculated using the company's method is higher than the Variable Costing method. This difference is caused by the company's treatment of fixed overhead costs, which are included entirely in COGS, while the Variable Costing method only considers variable costs as a component of production. The difference in value between the two methods is Rp 14,017,007.00 per month, which can affect the accuracy of selling price determination and profit planning. These findings emphasize the importance of implementing appropriate cost accounting principles to support effective managerial decision-making. This study provides practical contributions for companies in evaluating COGS calculation strategies as well as academic implications in managerial accounting studies.

Analysis of the Influence of Customer Satisfaction on Mobile Banking Services at One of the State Owned Banks in Medan Nasution, Ferdi Dermawan; Harahap, Rahmat Daim
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 4 No. 2 (2024): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v4i2.243

This research aims to determine the influence of mobile banking user-friendliness, mobile banking usage risks, and mobile banking service features on mobile banking services, both simultaneously and partially. The sample used in this study consisted of 30 participants. The research method employed a quantitative descriptive approach with multiple linear regression analysis techniques. The results of this study indicate that simultaneously, the variables of mobile banking user-friendliness and mobile banking service features have a positive and significant impact on customer satisfaction with mobile banking services. Partially, only the variable of mobile banking usage risks has a positive but nonsignificant influence on mobile banking services. The influence of service quality found in mobile banking is 58%, while 42% is influenced by other variables outside of this regression model.

Model Konsumsi Yang Bertanggungjawab Perspektif Alquran dan Hadis Nasution, Ferdi Dermawan; Syahriza, Rahmi
Invention: Journal Research and Education Studies Volume 7 Nomor 1 Maret 2026 | IN PRESS
Publisher : CV. PUSDIKRA MITRA JAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/invention.v7i1.3196

The current consumption model of Muslim society has transformed from mere regulatory compliance to a complex ethical lifestyle, marked by the phenomenon of "Patriotic Consumption" post-geopolitical issues that strengthen preferences for local products and the dominance of Gen-Z who rely more on digital visual validation and sustainability values. This type of research is a literature review, namely data collection with materials available in the library. The approach taken by researchers to analyze the meaning of responsible consumption in the Qur'an and hadith is a thematic interpretation approach. And this research uses Content Analysis which is used as a validation instrument to prove that the concept of responsible consumption according to the Qur'an and Hadith that after we as economic actors optimize all the resources around us (in the verses explained in the contents of the writings of livestock, mountains, plantation land, oceans with their riches, remember again the view of the Qur'an about property which is called Fadlum minallah) as a medium for life in this world, then we are directed to do good to our brothers, the poor, relatives in a good way without being stingy and wasteful. With the principles of consumption, the consumption pattern of a person and also society, is directed to the needs and obligations that are commensurate with the simplest possible life pattern according to the word of Allah SWT and Hadith.

The Great Gap dan Kontribusi Islam Terhadap Pemikiran Ekonomi Modern Nasution, Ferdi Dermawan; Nasution, Juliana
Invention: Journal Research and Education Studies Volume 6 Nomor 3 November 2025
Publisher : CV. PUSDIKRA MITRA JAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/invention.v6i3.3197

Currently, Indonesia has indeed built economicfacilities and infrastructure, but in fact these buildings are fragileand porous. Once the crisis wave hit the building, everything fellapart and it took a very long time to bring it back up. In fact, other Asial countries that have the same fate as Indonesia have already emerged from the economic crisis, such as Malaysia, Thailand, South Korea and others. In this context, the Islamic economic discourse is still very relevant to be discussed more seriously, and put forward as an alternative solution to overcoming the economic crisis in Indonesia, where the majorityof the population is Muslim. In fact, recently the banking worldhas adopted the Islamic economic system without a doubt. Conventional banks, for example, which have been based on theWestern economic system, are now starting to open banks basedon other money economy systems as well as developing anIslamic economic system. It seems that a fair system which formsthe basis of Islamic economics is the main reason why this systemis increasingly in demand and developed by the (Muslim) community today. Of course, the development of an Islamic economy will face many challenges today and in the future,and will serve as a test for whether the Islamic economy is able to overcome the economic crisis in Indonesia. Muslim economists are important pioneers who have successfully transformed the Islamic economic system into the modern world. Even to be honest, Western economists have actually learned from them. They appeared when the West was still in the dark ages. This includes their economy. Moreover, the emergence of this Muslimeconomy was in the post-Greek phase and pre-Western progress. However, the thoughts of these Muslim economists experiencedperiods of disconnection from generation to generation of Muslims recently. In fact, literature that discusses Islamic economics, especially the thoughts of Muslim economists, is stillvery rare and limited in the midst of the Indonesian Muslim community. The historical aspect is no exception. This study hasa very important meaning because it will trace the historical study of economic thought in Islam which is very unfavorable because, throughout Islamic history, Muslim thinkers and leaders have developed various economic ideas in such a way thatthey are not considered. The opposition comes from Schumpeter,great gap, by saying that the source of economics is from the west.

The Effect of the Quality of Islamic Financial Reporting on Investor Investment Decisions Nasution, Ferdi Dermawan; Nurlaila, Nurlaila
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 3 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i3.973

How does the quality of Islamic financial reporting affect investment decisions, in running a company it can be ensured that there are several goals that both management and owners want to achieve to attract the attention of investors. This research is a type of quantitative research using descriptive statistical methods and simple linear regression for hypothesis testing, Constanta 1.374 means that if the quality of presentation of Islamic financial statements is constant or fixed, then the decision in investment is 1.374. Regression direction coefficient 0.599 (positive value) means that if the quality of presentation of Islamic financial statements increases by 1 (unit), then the investment decision will increase by 0.599. The application of Islamic accounting in companies plays an important role in maintaining financial integrity and meeting the requirements set by Islamic principles.

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