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All Journal Economic Reviews Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Karsum Yahya
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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.
Literasi Keuangan Digital: Bahaya dan Dampak Pinjaman Online Ilegal Bagi Mahasiswa Studi Kasus Semester 1 Fakultas Ekonomi dan Bisnis Universitas Negeri Gorontalo Valentina Monoarfa; Aminarti Daud; Noviyanti Fatimah Riyadi; Niluh Gede Julianti; Karsum Yahya; Hadija Laima; Nuranisa Lakoro
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.v7i3.6104

Abstract

The rapid development of digital technology has given rise to various new innovations, including online loans. Illegal online loans have become a serious problem in Indonesia, especially in Gorontalo. However, on the other hand, illegal online lending practices have also emerged which are detrimental to consumers, especially students. This research aims to find out how many students at Gorontalo State University are familiar with online loans. The method used in this research uses a descriptive qualitative approach. The results of this research show that many students are familiar with online loans and many have even used illegal online loans. Based on data, students have a fairly good understanding of online loans. They realize that illegal online loans offer easy access and fast processing, it is very common for social media users to receive offers or advertisements for illegal online loans. These ads often appear on homepages, in the form of paid posts, or even direct messages, but they also come with risks that you need to be aware of.
Co-Authors Aminarti Daud Anisa Rahmawati Hadija Laima Niluh Gede Julianti Noviyanti Fatimah Riyadi Nuranisa Lakoro Susmiyati Talibana Valentina Monoarfa Yuliana Ihsan Baili