Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Ekonomi Islam SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam
Kusmilawaty Kusmilawaty
Universitas Islam Negeri Sumatera Utara, Medan, Indonesia
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Analisis Perlakuan Akuntansi Atas Biaya Pengolahan Limbah Pabrik Kelapa Sawit (PKS) Ajamu Panai Hulu Berdasarkan Perspektif Syariah Maysaroh Maysaroh; Kusmilawaty Kusmilawaty
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 2 (2023): JIEI : Vol.9, No.2, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i2.8975

Abstract

The study aims to determine and analyze the accounting treatment for the cost of processing waste from the Ajamu Palm Oil Mill (PKS), Panai Hulu. The accounting treatment includes identification, recognition, measurement, disclosure and presentation. This research is a qualitative research based on a descriptive approach using two types of data, namely primary data and secondary data. Primary data is obtained through the process of interviews, observation and documentation related to the research objectives, While secondary data is data obtained by researchers from other parties’ records in the form of company history and data related to research. The results of the research show that PT. Nusantara IV Ajamu Plantation has implemented an accounting treatment with processing costs. The results of the analysis stated that PT. Nusantara IV Ajamu Plantation has identified all costs related to the processing of palm oil mill effluent and recognized processing costs included in the general and administrative costs component as consideration that these environmental costs are related to company administration and general operations. In the process of measuring the cost of treating waste, it is stated at the cost incurred (Historical Cost). Disclosure regarding environmental issues in the waste treatment process is stated in the financial statements and is in accordance with the applicable accounting standards. Several similar costs are also presented in the company's income statement.
The effect of distribution channels and menu variations on increasing sales: A case of halal food Indah Sahima Hsb; Kusmilawaty Kusmilawaty; Tri Inda Fadhila Rahma
SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Vol. 7 No. 3 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/serambi.v7i3.1714

Abstract

This study aims to examine the impact of distribution channels and menu variety on sales growth in a halal food bread store. Utilizing an associative quantitative approach and a total sampling technique, 70 active resellers were selected as respondents. Data was collected through a questionnaire, and the results were analyzed using SPSS 25 with multiple linear regression. The findings of the study indicate that both menu variety and distribution methods significantly and positively influence sales growth to a certain extent. These results highlight the importance of integrated marketing strategies that combine expanding distribution and menu innovation to enhance competitiveness and foster business growth. This research is intended to serve as a reference for developing marketing strategies for small and medium-sized enterprises (SMEs) in the food sector. Public Interest Statement: This study is highly relevant for society, especially MSMEs in the food sector. Understanding the influence of distribution channels and menu variety on sales can help MSMEs optimise marketing strategies, improve efficiency and innovation, support local economic growth, enhance competitiveness, and provide consumers with more diverse and higher-quality products.
Co-Authors Indah Sahima Hsb Maysaroh Maysaroh Tri Inda Fadhila Rahma