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All Journal Jurnal Informatika dan Teknik Elektro Terapan Format : Jurnal Imiah Teknik Informatika Journal Of Management Science (JMAS) Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Indonesia Auditing Research Journal The Indonesian Journal of Islamic Economics Research
Dicky Octaviano
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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Journal : journal of management science jmas

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Full Costing Method for Determining Cost of Goods Manufactured and Its Impact on Managerial Pricing Decisions: Evidence from a Grilled Chicken MSME in Indonesia Octaviano, Dicky; Rahmah, Sufia
Junal Ilmu Manajemen Vol 9 No 1 (2026): January: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

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The culinary MSME sector in Indonesia, particularly grilled chicken businesses, often relies on simplistic cost calculations that overlook fixed overheads, leading to inaccurate cost of goods manufactured (COGM) and suboptimal pricing decisions. This case study applies the full costing method to determine COGM and examines its impact on managerial decisions at Ayam Bakar 3 Putri, a small grilled chicken enterprise in Cipondoh, Tangerang. Using a quantitative case study approach, primary data were collected through documentation, semi-structured interviews, and direct observation during one production cycle (May 2025). The full costing analysis incorporates direct materials, direct labor, variable overheads (e.g., LPG, packaging), and fixed overheads (e.g., maintenance, utilities), yielding a total production cost of Rp 6,929,000 for 416 portions, or Rp 16,656 per unit—higher than the previous simplistic calculation. Findings reveal the prior selling price of Rp 15,000 failed to cover actual costs, risking losses. Consequently, management adjusted the price to Rp 18,500–19,000 (with a 10% profit margin) while implementing operational efficiencies, such as supplier selection and workflow optimization. This adjustment enhances profitability and sustainability amid market competition. The study contributes to the limited literature on full costing in ready-to-eat culinary MSMEs by demonstrating its value for accurate cost visibility and informed pricing in high-competition, daily-operational contexts, unlike prior research focused on manufacturing or raw processing industries
Sharia compliance in aqiqah digital transactions: A case study of Elsyifa Akikah SME Asyari, Mohamad Maula; Aditya, Mochammad Yana; Octaviano, Dicky
Junal Ilmu Manajemen Vol 9 No 2 (2026): April: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

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The rapid development of digital technology has transformed transaction systems across business sectors, including religious services such as aqiqah. This study analyses Sharia principles implementation in the digital transaction system of Elsyifa Akikah SME using a qualitative case study design. Data were collected from 20 purposively-selected informants via in-depth interviews, participatory observation, document analysis, and a Likert-scale consumer survey (n=30); analysed through reflexive thematic analysis (Braun et al., 2022), generating 180 initial codes and four themes (inter-coder reliability: kappa=0.81). Findings show the SME implements salam, ijarah, and wakalah contracts that fulfil fiqh muamalah rukun and syarat. The novel ru'yah hukmiyyah digital mechanism live video call for virtual animal inspection effectively eliminates gharar, evidenced by zero cancellations across 1,350+ transactions since 2016. Consumer satisfaction averaged 4.3/5; 85% reported high perceived Sharia compliance; 90% indicated repurchase intent. Key constraints include implicit rather than explicit ijab-qabul and absence of formal external Sharia audit. This study contributes the concept of ru'yah hukmiyyah digital as a contemporary fiqh adaptation, with implications for DSN-MUI fatwa development and SME Sharia governance frameworks.
Co-Authors Aditya, Mochammad Yana Amelia Amelia Amelia, Amie Arief Safari Asyari, Mohamad Maula Brennaf, Muhammad Senoyodha Dhea Puspa Ayu Nanda Mohamad Maula Asy’ari Rahmah, Sufia Rahmi, Arifah