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All Journal Akuntansi'45 IIJSE Ekspresi: Publikasi Kegiatan Pengabdian Indonesia
Saidatul Mardiyah
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Religion Arts Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Kurangnya Pengetahuan Dan Kebiasaan Menabung Terhadap Pengelolaan Keuangan Pribadi di Kalangan Pelajar Saidatul Mardiyah
Ekspresi : Publikasi Kegiatan Pengabdian Indonesia Vol. 1 No. 4 (2024): Publikasi Kegiatan Pengabdian Indonesia
Publisher : Asosiasi Seni Desain dan Komunikasi Visual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/ekspresi.v1i4.363

Abstract

This Real Work Lecture (KKN) program was carried out by students of the Muhammadiyah University of North Sumatra in Telaga Pure Village, Langkat Regency. This activity focuses on observing and analyzing the influence of lack of knowledge and saving habits on personal financial management among students. Through this service, students help and educate the public on the importance of knowing and getting used to saving from an early age among students. The main aim of this activity is to increase awareness and knowledge as well as the habit of saving which will have a long-term impact on individuals who implement this. This program consists of several activities, outreach and mutual cooperation activities to maintain a clean environment. The results of this activity show that the impact of the lack of this is still negative and we will continue to try to find a solution. Apart from that, students also succeeded in educating and socializing the importance of knowledge and the habit of saving for personal finances among students.
Perhitungan Biaya Produk Berdasarkan Activity Based – Costing Julia Rafika; Muhammad Rizky Ramadhan; Saidatul Mardiyah; Wira Anggara Hadi Jamak; Isra Hayati
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2489

Abstract

Activity-based costing (ABC) is an important method of determining manufacturing costs that focuses on the activities involved in the production process. This article aims to present a review based on a literature review related to the application of the ABC method in product costing, along with an explanation of the steps for calculating product cost by this method. In addition, this study also analyzes the results of applying the ABC method in increasing the accuracy and transparency of product cost calculations Operational costing (ABC) is an important method of determining production costs that focuses on the activities involved in the production process. This article aims to make comments on the basis of an overview of documents related to the application of ABC method in product costing, as well as explain the steps to calculate product cost by this method. Data from various related studies, articles and books are used to form a basic understanding of the practical steps in calculating product cost by ABC . method. Literature review is also used to identify the benefits and results of applying this method in increasing the company's production efficiency. The results of the literature review show that the application of the ABC method can produce a more accurate and transparent product cost calculation. With the ABC method, companies can identify the level of contribution of each activity in the production process, thus enabling management to determine the cost of products more precisely .
Analysis of Zakat Maal Management to Improve the Dhuafa Economy (Case Study on Laznas IZI North Sumatra) Saidatul Mardiyah; Alfi Amalia
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8676

Abstract

This study aims to examine the management of zakat maal in improving the welfare of the poor with a case study on LAZNAS IZI North Sumatra. The research uses a descriptive qualitative method through interviews, observations, and document review. The results show that zakat collection is carried out through several mechanisms, such as direct payments, bank transfers, zakat pick-up services, and socialization to muzaki. However, low zakat literacy is still an obstacle in optimizing the potential for collection. In terms of distribution, zakat is distributed in a consumptive and productive form with a transparent survey and reporting system. This pattern is considered more advanced than a number of other zakat institutions that tend to be consumptive. Empowerment programs such as Lapak Berkah, business capital assistance, skills training, and scholarships have been proven to be able to increase the income and independence of some mustahik. However, the impact is not even due to the limitations of mentoring and low literacy of the beneficiaries' businesses. Other obstacles encountered include the scattered location of mustahik, the minimal number of companions, inappropriate use of funds, and limited program funds. Overall, the management of zakat maal in IZI North Sumatra contributes positively to improving the welfare of the poor, although it needs to be strengthened through continuous mentoring, increasing financial literacy, and wider cooperation so that the results are more optimal and sustainable.
Co-Authors Amalia, Alfi Isra Hayati Julia Rafika Muhammad Rizky Ramadhan Wira Anggara Hadi Jamak