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This Author published in this journals
All Journal Oikonomia : Journal of Management Economics and Accounting Journal of Nafaqah
Firayani Firayani
UIN STS Jambi
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Activity-Based Costing in Determining Competitive Pricing Strategies Firayani Firayani; Liza Ulfiana
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 1 (2025): Oikonomia-December
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i1.516

Abstract

Competitive pricing requires firms to rely on accurate cost information, particularly as production and service activities become increasingly complex. This study aims to analyze the role of Activity-Based Costing in supporting firms to formulate competitive pricing strategies. A systematic literature review was employed, involving searches across international and national databases, application of inclusion criteria based on scientific rigor, and critical appraisal of selected studies. The selection process followed PRISMA guidelines and resulted in 28 eligible articles. The findings indicate that activity-based costing methods enhance cost accuracy, identify both value-adding and non-value-adding activities, and reveal cost distortions commonly found in traditional costing systems. The results further show that firms integrating activity-based cost information into their pricing policies tend to achieve more rational pricing structures, more stable profitability, and stronger competitive positions. In conclusion, Activity-Based Costing provides substantial strategic value for pricing decisions; however, its effectiveness relies heavily on the accuracy of activity data and the organizational readiness to implement the approach consistently.
Islamic Law and the State: An Analysis of the Relationship between Religious Authority and Political Power Firayani Firayani
Journal of Nafaqah Vol. 2 No. 2 (2025): JON-DECEMBER
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/4d73y489

Abstract

This article examines the relationship between Islamic law and the state through an analysis of authority contestation between religious institutions and political power. Employing a normative juridical method with conceptual and historical approaches, the study demonstrates that classical Islamic governance maintained a differentiated authority structure in which religious interpretation and political power operated within distinct normative spheres. The emergence of the modern state transformed this relationship by centralizing sovereignty and subordinating Islamic law to political control. Contemporary case studies reveal that excessive state intervention in religious matters undermines both legal legitimacy and religious authority. This article proposes a normative framework that emphasizes epistemic autonomy of religious authority, facilitative state governance, and clear institutional boundaries. The study contributes to contemporary debates by repositioning Islamic law as a normative system capable of coexistence with modern state structures without political instrumentalization. 
Co-Authors Liza Ulfiana