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All Journal Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi AKSIOMA : Jurnal Sains Ekonomi dan Edukasi
Aida, Resvina
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Full Costing: Sebuah Metode dalam Perhitungan Harga Pokok Produksi Rahmi, Mega; Aida, Resvina; Maharani, Salsa Nanda; Fadila, Ulfa; Putra, Yosep Eka; Fitri, Sri Adella
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 12 (2024): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/8ejkbt49

Abstract

This study aims to describe the effect of production cost to determine the selling price on the profitability of the Dakak-dakak Ni Nun production business in Nagari Simabur, Pariangan District. This study aims to implement and compile the production cost in the business, where the results of this study can be used as a reference to determine the selling price of the product and how much profit will be obtained. The research method used is a qualitative approach, where data is obtained through interviews with business owners and collection of financial data. This study is expected to contribute to the development of the Dakak-dakak Ni Nun business in Nagari Simabur, Pariangan District, as well as being a reference for other businesses that have similar characteristics.
Analisis Kemungkinan Penerapan Isak 335 dalam Penyajian Laporan Keuangan (Studi Kasus Pada Pondok Pesantren Nurul Yaqin Batipuah Ateh) Wafi, Dhia; Fitri, Sri Adella; Aida, Resvina; Maharani, Salsa Nanda; Bilqis, Sefmaini; Fadila, Ulfa
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) 128-136
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.24.2.2025.128-136

Abstract

This study aims to analyze the proposed implementation of ISAK 335 in the preparation of financial statements at Pondok Pesantren Nurul Yaqin Batipuh Ateh. As a form of nonprofit organization, Islamic boarding schools share characteristics with foundations, emphasizing social services and religious education rather than profit generation. The research findings indicate that the pesantren's operational funds are sourced from donors, the general public, and fundraising activities during Ramadan, which are allocated for infrastructure development and educational activities. However, the financial recording is still carried out manually by the pesantren’s treasurer and has not yet utilized a technology-based accounting system. Considering the importance of accountability and transparency in nonprofit organizations, the application of ISAK 335 is highly relevant for preparing standardized financial reports, enhancing public trust, and supporting future plans for external financial audits. The implementation of ISAK 335 is expected to assist Pondok Pesantren Nurul Yaqin in developing a more structured and accountable financial reporting system.
Co-Authors Bilqis, Sefmaini Fadila, Ulfa Maharani, Salsa Nanda Mega Rahmi Putra, Yosep Eka Wafi, Dhia