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All Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Media Akademik (JMA)
Sifa Rani
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Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PERSPECTIVE ON INVESTING IN JAKARTA ISLAMIC INDEX WITH FINTECH AS AN INTERVENING VARIABLE (Case Study on Generation Z) Mukti Prasaja; Gemelthree Ardiatus Subekti; Permatasari Cahyaningdyah; Sifa Rani
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 1 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i1.9306

Abstract

ABSTRACT This study aims to analyze what factors are influential in investing in the Sharia Capital Market focusing on the Jakarta Islamic Index from the perspective of generation Z. The research variables used in this study are the independent variables are financial inclusion, environment, and risk. Furthermore, for the dependent variable, investment interest is used and moderation uses fintech as an intervening variable. The research methodology used is quantitative with causality studies, this is to determine the cause and effect of the hypothesis proposed. The respondents used in the study were generation Z in East Java Province with a research sample using purposive sampling techniques. Data analysis techniques with validity tests and reliability tests and path analysis is used to test the influence between variables directly and indirectly between the variables used. The result of the research is that the influence of risk and fintech on investment interest has a significant positive influence. For the environment of awaraness and financial inclusion on investment interest, it does not have a significant positive influence. In Islamic Financial Inclusion, risk and environmental awareness of investment interest when mediated by fintech produce a higher value than the direct influence of each variable on investment interest. Keywords:
ANALISIS PERHITUNGAN BIAYA PRODUKSI DENGAN METODE PROCESS COSTING PADA PERUSAHAAN MANIK-MANIK JAVA BEADS Nur Atmakususmawati; Sifa Rani; Shulhul Faz; Syah Madani Qisthi
Jurnal Media Akademik (JMA) Vol. 3 No. 12 (2025): JURNAL MEDIA AKADEMIK Edisi Desember
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/c227ff48

Abstract

Penelitian ini bertujuan menganalisis perhitungan Harga Pokok Produksi (HPP) menggunakan metode process costing pada UMKM Java Beads di Kabupaten Jombang serta membandingkannya dengan metode sederhana yang selama ini digunakan perusahaan. Metode penelitian yang digunakan adalah deskriptif kuantitatif komparatif dengan data primer yang diperoleh melalui wawancara langsung dengan pemilik usaha serta penelusuran dokumen biaya produksi. Perhitungan HPP dilakukan dengan mengelompokkan biaya bahan baku, tenaga kerja langsung, dan biaya overhead pabrik pada setiap tahapan proses produksi manik-manik secara berkelanjutan. Hasil penelitian menunjukkan bahwa HPP berdasarkan metode sederhana UMKM sebesar Rp11.667 per unit, sedangkan metode process costing menghasilkan HPP sebesar Rp16.592 per unit atau lebih tinggi sebesar 42,2%. Perbedaan nilai tersebut disebabkan oleh ketidaklengkapan pencatatan biaya overhead dan biaya tenaga kerja tidak langsung pada metode sederhana. Penelitian ini menyimpulkan bahwa penerapan metode process costing memberikan perhitungan HPP yang lebih akurat, sehingga layak diterapkan sebagai dasar penetapan harga jual yang realistis, evaluasi efisiensi biaya, serta pengambilan keputusan usaha yang lebih tepat bagi UMKM
Co-Authors Gemelthree Ardiatus Subekti Nur Atmakususmawati Permatasari Cahyaningdyah Prasaja, Mukti - Shulhul Faz Syah Madani Qisthi