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All Journal Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Kendali Akuntansi
Nasya Mykayla
Unknown Affiliation
Economics, Econometrics & Finance

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Analisis Teori Produksi dan Distribusi Islam Sri Rahma; Nasya Mykayla; Ajeng Puspita Dewi; Sabila Agustina Putri S.; Suhailah Meilani
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 4 No. 2 (2025): Oktober: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v4i2.6029

Abstract

Production theory becomes the most important part to be studied in meeting individual needs for goods. However existing production has not been able to meet the needs of each individual, so uneven production causes many regions to lack food and other needs. his research is a literature research with descriptive qualitative analysis. Data sources are obtained through searching internet sources in the form of Qur'an and Hadith sources, books, national and international articles, and online news. The analysis technique used is content analysiswhich focuses on the perspective of Islamic economics. This study concludes that the theory of production in conventional economics is based on the Homo Economicus paradigm independent of moral guidance. However, Production Theory from an Islamic perspective is based on the Homo Islamicus Paradigm which implements the objectives of sharia (maqashid sharia). In Islamic economics, research on distribution has always been a heated debate because it talks not only about economic aspects but also about social and political aspects. Therefore, to this day, this research has attracted the attention of Islamic and conventional economic thinkers. The purpose of this research is to interpret and provide an explanation of data related to current circumstances, public perspectives and attitudes, conflicts between two or more situations, influences on certain conditions, and other factors. To lay the theoretical foundations for this qualitative descriptive research, researchers used library studies to gather information from books, magazines, newspapers, and other literature
Analisis Kos Produksi UMKM Kuliner Menggunakan Metode Job Order Costing dan Process Costing di Kota Jambi Rifka Adelia; Nasya Mykayla; Annisa Irawanti; Mellya Embun Baining
Jurnal Kendali Akuntansi Vol. 4 No. 3 (2026): Juli: Jurnal Kendali Akuntansi
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v4i3.6406

Abstract

This research examines the use of Job Order Costing at BuyBubMelts (fried dimsum) and Process Costing at Kopitiam 72 (mie tek tek) in Jambi City. The aim is to evaluate the calculation outcomes of cost of goods manufactured (COGM) and profit margins across the two approaches. Data were gathered by means of observation, interviews, and the documentation of production expenses. Findings indicate that BuyBubMelts, utilizing Job Order Costing, generated a unit cost of IDR 18,000 with a profit margin of 10%, whereas Kopitiam 72, employing Process Costing, yielded a unit cost of IDR 7,450 with a profit margin of 28%. These findings emphasize that cost accounting techniques should match the traits of the business: production based on orders usually incurs higher unit costs and has tighter margins, while mass production is generally more efficient and produces steadier profits. Suggestions involve enhancing raw material efficiency, innovating menus, and implementing premium pricing strategies for order-oriented UMKM, whereas process-oriented UMKM ought to concentrate on boosting production capacity and utilizing digital marketing.
Co-Authors Ajeng Puspita Dewi Annisa Irawanti Mellya Embun Baining Rifka Adelia Sabila Agustina Putri S. Sri Rahma Suhailah Meilani