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COGS Accuracy Strategy in the Food & Beverage Business Model (Study at Hakui Café, Tulungagung) Isyrohil Muyassaroh; Dhiya’u Shidiqy; Della Puspita; Nabila Riski Laili Pertiwi; Mahamadaree Waeno; Rahman Arifin
AL-FALAH : Journal of Islamic Economics Vol. 11 No. 1 (2026)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/alfalah.v11i1.16734

Abstract

Purpose: The Paper aims to determine the strategy for implementing production cost management and setting selling prices at Cafe Hakui 0 Km Tulungagung. Design/Method/Approach: This study uses a descriptive analysis. It implemented a quantitative non-statistical approach with emphasis on numbers, from data collection and analysis to data presentation. This research was conducted at Cafe Hakui Kopi, located at 0 Km Tulungagung, Tamanan Village, Tulungagung District, Tulungagung Regency. Findings: The results of this study confirm that the production costs and selling prices at Hakui Kopi Km 0 Tulungagung for the "best-selling" sample use the traditional method, which only accounts for raw materials. In contrast, the selling price is 100% or twice the production cost. There are differences in how production costs and selling prices are calculated using the company method, the full cost method, and the variable cost method. The difference between the cost of goods sold and the selling price results in a difference in net profit. Using the company method, which includes all cost components, Hakui Kopi Km 0 Tulungagung incurred a loss of -30,295,566 IDR per year, or -2,524,631 IDR per month, or -84,154 IDR per day.Originality/Values: The primary contribution of this study is to address the gap in several methods for calculating the cost of goods sold (COGS) based on existing theory.
Intrinsic religiosity and purchase intention: The role of attitude and moral efficacy Andi Suseno; Utik Bidayati; Purwoko Purwoko; Mahamadaree Waeno
Jurnal Fokus Manajemen Bisnis Vol. 14 No. 2 (2024)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/fokus.v14i2.10592

Abstract

The diversity of products on the market today raises various kinds of consumer considerations when making purchases. Consumers will consider the basics they have before making a purchase. Factors that influence consumers before making a purchase come from internal and external consumers. In this study, consumer behavior analysis is seen based on internal factors such as intrinsic religiosity, attitude, and moral efficacy. This study analyzes the effect of intrinsic religiosity on purchase intention by mediating attitude and moral efficacy. This study examines the behavior of consumers of cosmetic products in Yogyakarta, Indonesia and obtained a sample of 92 respondents. The research data were analyzed using the Smart PLS 4.0 software to test validity, reliability, and bootstrapping. The results of the study proved intrinsic religiosity does not negatively affect purchase intention, intrinsic religiosity has no positive effect on attitude, intrinsic religiosity has a positive effect on moral efficacy, attitude negatively affects purchase intention, moral efficacy has no negative effect on purchase intention,  attitude does not mediate the influence of intrinsic religiosity on purchase intention, and moral efficacy did not mediate the effect of intrinsic religiosity on purchase intention.
The Impact of Outdoor Learning Strategies Based on Islamic Religious Education Values on the Spiritual Intelligence of Early Childhood Nurrohman Nurrohman; Farida Farida; Muhamad Sukri Situmeang; Mahamadaree Waeno; Mohd Ziaolhaq Qazi Zada
Al Tahdzib: Jurnal Pendidikan Islam Anak Usia Dini Vol. 4 No. 2 (2025): Al Tahdzib: Jurnal Pendidikan Islam Anak Usia Dini
Publisher : STAI Publisistik Thawalib Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54150/altahdzib.v4i2.636

Abstract

The spiritual intelligence of early childhood remains relatively low; thus, innovative, contextual, and experiential-based Islamic education strategies are required to support the spiritual, social, emotional, and physical development of children. This study aims to enhance children's spiritual abilities through interactive, contextually relevant outdoor Islamic Religious Education activities. The research employed an experimental design with observational data from 15 students. Data analysis was conducted using validity testing and t-tests in SPSS. The study's pretest results indicated low to moderate spiritual abilities in early childhood (average score 1.33–1.67), particularly in identifying religion, mimicking worship movements, reciting prayers, and distinguishing between good and bad behaviour. Observation of Outdoor Islamic Religious Education activities revealed improvement, with children displaying increased enthusiasm, greater orderliness in the mosque/musholla, greater independence during ablution, greater mimicry of prayer movements, and greater diligence in reading the Qur'an (average score 2–3, categorized as Moderate–Good). The posttest showed a significant improvement (average score 2.33–2.67), reflecting a better understanding of religious teachings, improved worship skills, and positive behaviour. Pearson validity test (r=0.977, p=0.000) and the t-test (p=0.000) confirmed that the data were valid and showed a significant increase in spiritual intelligence. In conclusion, outdoor Islamic Religious Education activities enhance religious understanding, worship skills, positive behaviour, and motor, coordination, and social skills, with statistically significant results
Metamorphosis of Productive Zakat: Integrating Zakat Utilization and Women Empowerment for Achieving Sustainable Development Goals Erlina Kurniawati; Nilna Fauza; Nurlaili Adkhi Rizfa Faiza; Mahamadaree Waeno
Islam Realitas: Journal of Islamic and Social Studies Vol. 11 No. 1 (2025): June 2025
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/islam_realitas.v11i1.9486

Abstract

This study explores the metamorphosis of productive zakat through the integration of women empowerment in the Kampung Zakat (Zakat Village) program initiated by BAZNAS in Besole Village, Besuki District, Tulungagung Regency. Employing a qualitative approach based on interviews, observations, and documentation, the study reveals that productive zakat does not merely provide capital assistance, but also initiates a transformation process, economically, socially, and spiritually. Women, especially widows and members of low-income families, became empowered to support their households through small enterprises. More importantly, they were also encouraged to engage in daily giving practices (such as sadaqah subuh), which fostered spiritual growth and nurtures the transition from mustahik (zakat recipient) to muzakki (zakat contributor). This indicateed a metamorphosis from passive dependence to active contribution. The findings affirmed that productive zakat, when combined with structured empowerment and spiritual reinforcement, became an effective tool in realizing SDGs Goals 1 (No Poverty) and 5 (Gender Equality). This study contributes to the field of Islamic philanthropy and zakat management by proposing a contextual, replicable empowerment model that aligns with global development goals while offering practical implications for public policy and localized zakat distribution strategies
Organizational Conflict Management in Library Teams: A Multisite Case Study in Islamic Schools Chasan Maruf; Ach. Baidowi; Mahamadaree Waeno; Abdullah Ibrahim
International Journal of Educational Narratives Vol. 4 No. 3 (2026)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/ijen.v4i3.3745

Abstract

Background. This study examines errors in organizational conflict management within library settings that lead to stress, decreased motivation, poor communication, and inefficiency in library team performance. Purpose. The aim of this research is to identify the forms and sources of conflict, describe conflict management strategies, and analyze their impact on the performance of Islamic school library teams in a multisite context. Methods. This study uses a qualitative approach with a multisite case study design at Sekolah Dasar Islam Terpadu Yaa Bunayya and Ma’had Badr, employing data collection techniques including interviews, observation, and documentation, followed by data condensation analysis, data presentation, conclusion drawing, and data triangulation. Results. The findings show that conflicts arise from differences in book management, work coordination, and staff responsibilities. In Sekolah Dasar Islam Terpadu Yaa Bunayya, issues include damaged books, a lack of SOPs, and differing perceptions between the library head and homeroom teachers. Conflict resolution strategies involve persuasive communication, clarification, discussion, and clearer task distribution. The impact includes improved communication, greater responsibility, and greater service stability, although disciplinary variations still persist. In Ma’had Badr, conflicts are triggered by staff absenteeism, weak shift coordination, and varying work abilities, and are resolved through discussion and collective agreements grounded in organizational values. Conclusions. The conclusion indicates that conflict management through communication and deliberation improves team performance, although coordination differences persist and remain effectively addressed.