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INDONESIA
JOURNAL SCIENTIFIC OF MANDALIKA (JSM)
Published by Institut Penelitian dan Pengembangan Mandalika Indonesia
ISSN : -     EISSN : 27455955     DOI : -
Core Subject : Humanities, Education,
Humanities Languange, Linguistic, Communication & Media Other
This journal is a means of scientific publication to develop knowledge and information. This journal specifically contains the results of research carried out in all scientific fields. Apart from publishing research results, this journal also accepts manuscripts from literature reviews and other reports for publication. This journal is published every month since August 2020.
Arjuna Subject : Ilmu Sosial - Pendidikan
Articles 25 Documents
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Search results for , issue "Vol. 6 No. 2 (2025)" : 25 Documents clear
Penentuan Harga Pokok Produksi Menggunakan Metode Full Costing Pada Produk Berbahan Dasar Limbah Plastik Ecobrick Octoberry Julyanto; Mira Nurhikmat; Ayu Puspa Wirani; Dewi Anggraini
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 2 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss2pp371-376

Abstract

The production of plastic waste is increasing every day along with the increase in the number of products and people's consumption patterns. What must be done to overcome the increasing volume of waste is to reduce the volume of waste from the source through community empowerment. Based on Law no. 18/2018 one of the activities for waste management is recycling it into something useful. Ecobricks are one of the creative businesses that can be done. Ecobricks are made from used mineral water bottles filled with plastic waste until they have a solid texture. Products made from ecobricks can be created in the form of chairs, tables, pots and other art items. This potential must be accompanied by the community's ability to determine the selling price or cost of production of the product. In this research, product price determination was calculated using the full costing method for products made from ecobrick plastic waste. The results of price calculations using the full costing method show that the cost of production for each unit of ecobrick creation table is IDR 393,500. In this way, we can know the cost of production that is spent on producing the ecobrick creation table, so that the management can determine the selling price based on the amount of margin they set.
Strategi Pengendalian Persediaan Kantong Semen dengan Integrasi Metode Activity Based Costing (ABC) dan Min-Max Ayu Puspa Wirani; Steela Apfiasari; Octoberry Julyanto; Fakhri Fadhlurrahman
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 2 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss2pp343-349

Abstract

The supply of cement bags in warehouses often experiences excess (overstock) due to differences between demand and use of cement bags in the packaging process. The number of cement bags used is lower than demand, causing stock differences. Based on this, it is necessary to carry out research regarding strategies for controlling cement bag inventory in companies. This aims to analyze the condition of the cement bag inventory in the warehouse, identify remaining unused cement bag stock, and calculate the Total Inventory Cost incurred by the company. In this research, the ABC and Min-Max methods were used. The ABC method is used to control a small number of goods, but has a high investment value. Meanwhile, the Min–Max method is used to determine the maximum and minimum inventory quantities to prevent stock shortages or excesses. The research results show that the actual average usage for 40 kg and 50 kg cement bags is 56.8% and 51.95% of the total inventory of cement bags, respectively. This means that the number of unused cement bags is very large and affects the costs incurred by the company. The total inventory cost incurred based on company policy for a 40 kg bag of cement is IDR 69,696,000 and 50 kg is IDR 78,874,592. Meanwhile, using the Min-Max method calculation, the Total Inventory Cost for a 40kg bag of cement is Rp. 33,157,552 and Rp. 36,312,692 for a 50kg cement bag.
Dampak Kebijakan Perpajakan Digital terhadap Pelaporan Pajak UMKM di Era Ekonomi Platform Ciptawan; Parerungan, Semuel Dumak; Hantono
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 2 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss2pp456-465

Abstract

Era ekonomi platform telah secara signifikan mengubah lanskap bisnis, khususnya bagi Usaha Mikro, Kecil, dan Menengah (UMKM). Dalam lima tahun terakhir, pemerintah di seluruh dunia, termasuk Indonesia, telah menerapkan kebijakan perpajakan digital untuk meningkatkan kepatuhan pajak dan mengintegrasikan ekonomi digital ke dalam sistem perpajakan formal. Penelitian ini bertujuan untuk menganalisis dampak kebijakan perpajakan digital terhadap pelaporan pajak UMKM di Indonesia, dengan fokus pada tantangan dan peluang yang muncul dari implementasinya. Penelitian ini menggunakan metode kualitatif dengan pendekatan tinjauan literatur dan penelitian kepustakaan, yang mengacu pada berbagai sumber, termasuk kebijakan perpajakan, laporan resmi, dan studi akademik terkini. Hasil penelitian mengungkapkan bahwa kebijakan perpajakan digital, seperti penerapan Nomor Pokok Wajib Pajak (NPWP) berbasis digital dan sistem pelaporan pajak daring, telah meningkatkan efisiensi administrasi pajak. Namun, banyak UMKM menghadapi tantangan, termasuk rendahnya literasi digital, infrastruktur teknologi yang tidak memadai, dan persepsi negatif terhadap beban pajak tambahan. Di sisi lain, kebijakan ini memberikan peluang bagi UMKM untuk lebih terintegrasi ke dalam ekosistem ekonomi digital, menawarkan akses yang lebih besar ke pasar global, dan meningkatkan transparansi bisnis. Penelitian ini menekankan pentingnya dukungan pemerintah dalam bentuk edukasi pajak dan subsidi teknologi untuk meningkatkan kepatuhan pajak UMKM di era digital. Penelitian ini memberikan kontribusi berupa wawasan bagi pembuat kebijakan tentang cara mengimplementasikan kebijakan perpajakan digital secara efektif untuk memberdayakan UMKM tanpa menghambat pertumbuhan mereka dalam ekonomi platform.
Analisis Struktur Bilangan Matematika dalam Al-Qur’an Reza Oktiana Akbar; Ninik Nursa’idah Sutarna; Indah Nursuprianah
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 2 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss2pp448-455

Abstract

The Qur'an is the greatest miracle, studying the Qur'an is like studying the universe, it will never end. One of the sciences contained in the Qur'an is mathematics. The structure of numbers is a science of mathematics, in which there are various kinds of numbers, relations and arithmetic operations. The purpose of this study is to find out the verses of the Qur'an that are related to mathematics, especially numbers, arithmetic operations and number relations. This study uses the literature method or literature study. In this study what will be examined is document material, namely the verses of the Qur'an which contain the structure of mathematical numbers. There are 234 different verses in the 65 letters mentioned in the Qur'an, especially rational numbers and natural numbers with division based on the origin of each number such as ahad = 1, itsnaini = 2, and so on. It is hoped that this research can provide scientific insight that the Qur'an covers all sciences, one of which is related to mathematics, so that mathematics itself has been used so widely both in matters of worship and muamalah. Mathematical problems in the Qur'an that are most closely related are problemsFaraidh(distribution of inheritance), determining the time of night prayer and determining the price of the dowry that must be given to the wife when divorced. The benefits in education are forming Islamic character education through learning mathematics, including honesty, patience, accuracy, and thoroughness.
Pengawasan Realisasi Belanja Sosial APBN Melalui Pendekatan Social Watch (Socwatch) Vianida Hardiningsih; Muhammad Arief Nugroho
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 2 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss2pp488-493

Abstract

General welfare and social justice are the main ideals of the Indonesian nation as mandated by the 1945 Constitution and Pancasila. In an effort to realize this, the government allocates funds through the State Budget (APBN) for social protection programs (perlinsos). However, the implementation of perlinsos often faces various challenges, such as inaccurate targeting, budget misuse, and duplication of assistance. This problem shows the need for a more effective and transparent monitoring mechanism to ensure the optimization of social spending realization. Through the SocWatch concept, a comprehensive web application for monitoring the realization of APBN social spending with financial data analytics and machine learning technology, this method is able to identify anomalous patterns, detect potential deviations, and present data in a visual format that is easily accessible to the public. The interactive reporting feature in SocWatch allows the public and stakeholders to actively participate in supervision and follow-up. This solution is expected to strengthen transparency, accountability, and collaboration between the government and the public in managing state finances. In addition, SocWatch has the potential to be a strategic tool in supporting efforts to prevent corruption, accelerate economic transformation, and encourage the realization of targeted social spending for equitable welfare in Indonesia.

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