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All Journal Economic Reviews Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Susmiyati Talibana
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Penerapan Sistem Biaya Standar pada Perusahaan Dagang “Supermarket’’ Valentina Monoarfa; Yuliana Ihsan Baili; Karsum yahya; Anisa Rahmawati; Susmiyati Talibana
Economic Reviews Journal Vol. 4 No. 2 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i2.717

Abstract

The implementation of a standard cost system in a trading company such as a supermarket is an important strategy in effective and efficient cost management. A standard cost system is a method for determining costs that should occur based on certain factors, such as raw material costs, labor, and overhead. By using this system, companies can plan, control, and evaluate costs that occur in daily operations. The main purpose of implementing a standard cost system is to improve budgeting accuracy, control cost deviations, and optimize resource use. In supermarket companies, a standard cost system can be used to calculate the cost of goods sold (COGS), labor costs, and other operational costs, making it easier to set prices and control costs. In addition, this system also provides clearer information for management in decision making, both related to budget planning, pricing strategies, and performance evaluations. The implementation of a standard cost system is expected to improve the efficiency and competitiveness of supermarkets in facing increasingly competitive market challenges.
Belanja Online dan Gaya Hidup Mahasiswa Studi Kasus Semester 1 Fakultas Ekonimi dan Bisnis Universitas Negri Gorontalo Valentina Monoarfa; Sri Rahmalia Saleh; Nanda Utuli; Susmiyati Talibana; Arya Makalalag; Mohamad Rizki Bau; Muhammad Rayhan Monoarfa
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i3.6103

Abstract

From this study shows that online shopping has become a lifestyle of students today, with the ease, convenience and wider accessibility compared to traditional shopping. With the advancement of information and communication technology that can make it easier for consumers to buy various products directly from home using digital devices such as cellphones, laptops and others. This study also covers the factors that influence consumers to shop online and understand the comparison Regarding people who have made online shopping transactions, people who often shop online / crazy about online shopping and its impact on religious law, then people who have never shopped online. The expected results so that we as consumers pay more attention when making online shopping transactions. Thus the study to determine the comparison and factors regarding online shopping at the faculty of economics and business.
Co-Authors Anisa Rahmawati Arya Makalalag Karsum Yahya Mohamad Rizki Bau Muhammad Rayhan Monoarfa Nanda Utuli Sri Rahmalia Saleh Valentina Monoarfa Yuliana Ihsan Baili