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Application of Responsibility Accounting in the Private Sector Ainun Arizah; Nur Hanifa; Aulya Muhammad S; Indah Syamsuddin
IECON: International Economics and Business Conference Vol. 2 No. 1 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/4qyq1222

Abstract

This  research  aims  to  examine  research  related  to  the  implementation  of accountability accounting in the private sector and provide input regarding further research topics. This research method uses the literature review method and the method developed by Hesford et al (2007), namely the charting the field method. Researchers reviewed research related to responsibility accounting in the private sector published in 15 national accredited by Sinta. The research results show that responsibility accounting plays a role in Corporate Social Responsibility, work performance and managerial assessment, cost control and management tools, performance assessment, and socio-ecology. The effectiveness of responsibility accounting can encourage improved performance, control costs and better decision making. More diverse research related to responsibility accounting will be able to provide additional knowledge regarding the  factors  that  influence  the  effectiveness of  responsibility accounting  in  the private sector. Further responsibility accounting research can consider research models and other variables that can expand existing research results
Strategi Pemasaran Syariah dalam Menghadapi Pesaing pada Toko Mandiri Bangunan di Kecamatan Mungka Kabupaten Lima Puluh Kota Nur Hanifa; Khadijah Nurani
ARZUSIN Vol 6 No 2 (2026): APRIL
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i2.9566

Abstract

Although Sharia marketing strategies in dealing with business competition have received attention in various studies, studies that specifically discuss the integration of the Sharia marketing mix (9P) with SWOT analysis in MSMEs in the building materials store sector remain limited. This study aims to analyze the Sharia marketing strategy implemented by Toko Mandiri Bangunan in dealing with business competition in Mungka Subdistrict, Lima Puluh Kota Regency. This study employed a qualitative approach with a case study design, involving participants consisting of the owner and employees selected through purposive sampling. Data were collected through observation, in-depth interviews, and documentation, and were then analyzed descriptively and qualitatively through the stages of data reduction, data display, and conclusion drawing, and were supported by SWOT analysis using the IFAS and EFAS matrices. The results showed that the implementation of the Sharia marketing strategy had not yet been fully optimal, particularly in the aspects of price, promotion, service, and patience, thereby affecting the decline in sales in recent years. The SWOT analysis showed that the business position was in Quadrant I (Strength–Opportunity), indicating the potential to develop an aggressive strategy by utilizing internal strengths to seize external opportunities. These findings contribute to the development of Sharia marketing theory through the integration of a SWOT-based strategic approach while broadening understanding of the implementation of Sharia marketing in MSMEs. This study concludes that the consistent optimization of all elements of the Sharia marketing mix is very important for improving business competitiveness. The implications of this study include theoretical contributions to the development of the Sharia marketing literature and practical contributions for MSME actors in improving business competitiveness, while also opening opportunities for further research on Sharia-based digital marketing.