Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Akuntansi
Hasbi Fauzan Insyirah
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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

Found 2 Documents
Search

 1 
Pemberdayaan Ekonomi Masyarakat Desa Negeri Tongging melalui Ekonomi Sirkular: Program Tukar Sampah & Ecobrick: Empowering the Economy of Negeri Tongging Village through Circular Economy: Waste Exchange Program & Ecobricks Muhammad Fadli Brahmana; Siti Aisyah; Hasbi Fauzan Insyirah; Muhammad Yuga Syahputra; Farhan Abdillah Panjaitan
Nusantara: Jurnal Pengabdian kepada Masyarakat Vol. 6 No. 2 (2026): Mei : NUSANTARA Jurnal Pengabdian Kepada Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/nusantara.v6i2.8403

Abstract

Plastic waste management in rural areas, particularly in tourism villages, remains an environmental challenge that requires sustainable solutions. Negeri Tongging Village, as a tourism area around Lake Toba, has experienced an increase in household plastic waste that has not been managed optimally, potentially affecting environmental quality and community well-being. This community service activity aimed to enhance community awareness and capacity in plastic waste management through the implementation of a circular economy approach based on a waste exchange program and ecobrick production. A participatory approach was employed by actively involving the community in all stages of the activity, including socialization, program implementation, and evaluation. The program was carried out during the 2025 Community Service Program of Universitas Islam Negeri Sumatera Utara, consisting of circular economy socialization, collection of plastic waste through an exchange scheme with basic necessities, training on ecobrick production, and the provision of supporting facilities for environmental cleanliness. The results indicate an increase in community participation and environmental awareness, a reduction in improperly disposed plastic waste, and an improvement in community skills in processing plastic waste into useful products. In addition, the activity strengthened mutual cooperation and environmental responsibility among community members. In conclusion, the application of a circular economy approach through ecobrick-based activities can serve as an effective alternative solution for plastic waste management while simultaneously supporting sustainable community empowerment in rural tourism areas.
Analisis Penerapan Metode Full Costing dan Variabel Costing dalam Penetapan Harga Jual Jasa pada Yufi Beauty Lubuk Pakam Hasbi Fauzan Insyirah; Wahyu Syarvina; Sugianto Sugianto
Jurnal Riset Akuntansi Vol. 3 No. 4 (2025): November: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i4.4665

Abstract

This study aims to analyze the application of Full Costing, Variable Costing, and production cost control methods in determining service prices at Yufi Beauty Lubuk Pakam. The phenomenon studied is the practice of pricing that is still based on estimates without systematic cost calculations, thus potentially resulting in inaccurate prices. This study uses a qualitative approach with a case study design to understand the managerial practices of business actors in depth. Data were collected through semi-structured interviews, participant observation, and documentation, with informants consisting of business owners, operational managers, and employees selected using purposive sampling. The results of the study indicate that before the analysis was conducted, service selling prices were not based on structured cost accounting methods. Calculations using the Full Costing method produce higher prices because they include all fixed and variable costs, while Variable Costing provides simpler and more relevant information for short-term decisions. Furthermore, production cost control has not been formally implemented, indicated by the absence of cost recording, cost standards, and cost variance evaluation. This study concludes that the systematic application of costing and cost control methods is crucial for producing more accurate and rational pricing. These findings imply the importance of improving the understanding of cost accounting for service MSMEs. Further research is recommended to examine the implementation of cost control systems more broadly in various service sectors.
Co-Authors Farhan Abdillah Panjaitan Muhammad Fadli Brahmana Muhammad Yuga Syahputra Siti Aisyah Sugianto Sugianto Wahyu Syarvina