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All Journal Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Bisnis, Ekonomi Syariah dan Pajak
Olivia Pamilangan Andi’lolo
Unknown Affiliation
Economics, Econometrics & Finance

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Analisis Penetuan Harga Pokok Produksi untuk Menentukan Harga Jual Produk : Studi Kasus pada Akar Coffe Alamsa Alamsa; Iqrima Mas Mappangile; Olivia Pamilangan Andi’lolo
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 4 (2024): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v1i4.756

Abstract

This research aims to analyze the determination of the cost of production at the Akar coffe Shop to determine the optimal product selling price. In facing intense competition in the coffe industry, determining the right selling price is very important for business continuity. The research method used is mix method approach with production cost analysis, which includes raw material, labor and overhead costs. The findings of the study indicate There is a difference in the calculations according to the simple approach and full costing which affects the selling price.This research emphasizes the importance of accuracy in pricing to maintain a balance between costs and profitability.
Strategi Perbankan Syariah dalam Meningkatkan Inklusi Keuangan dan Pengentasan Kemiskinan: Tinjauan Pustaka di Indonesia Alamsa Alamsa; Olivia Pamilangan Andi’lolo; Iqrima Mas Mappangile
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 4 (2025): Desember : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v2i4.1877

Abstract

This study examines the strategic role of Islamic banking in expanding financial inclusion and alleviating poverty in Indonesia. Using a qualitative literature review methodology, this research analyzes academic literature, regulations, and official reports to identify the contributions, challenges, and optimization strategies of Islamic banking. Findings indicate that Islamic banking provides financing alternatives aligned with Islamic values through products such as mudharabah, musyarakah, and murabahah, enabling low-income communities to access capital without interest burdens. The management of Islamic social funds including zakat, infaq, sadaqah, and waqf strengthens social capital for micro-enterprise empowerment. However, significant barriers exist, including low Islamic financial literacy, limited access in remote areas, and suboptimal regulations. This study recommends enhancing financial literacy, developing technology-based inclusive products, strengthening supportive regulations, and fostering multi-stakeholder collaboration to optimize the role of Islamic banking as an instrument for inclusive and equitable economic development in Indonesia. The research contributes to the theoretical understanding of Islamic banking's potential in addressing financial exclusion and poverty while providing practical insights for policymakers and banking institutions.
Co-Authors Alamsa Alamsa Iqrima Mas Mappangile