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Hasrian Rudi Setiawan
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+6285277750570
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Jl. Kapten Muchtar Basri No.3, Glugur Darat II, Kec. Medan Tim., Kota Medan, Sumatera Utara 20238
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INDONESIA
Proceeding International Seminar of Islamic Studies
ISSN : -     EISSN : 27227618     DOI : 10.30596/insis
Proceeding International Seminar of Islamic Studies, published by the Faculty of Islamic Religion, University of Muhammadiyah Sumatera Utara (UMSU), Medan, Indonesia, which includes articles on the scientific research field of Islamic studies and Islamic education, Islamic law, and Islamic economics. Proceeding International Seminar of Islamic Studies accepts manuscripts in the field of research includes scientific fields relevant to: Islamic studies, Islamic education, Islamic law and Islamic economics.
Arjuna Subject : Umum - Umum
Articles 919 Documents
PRODUCT SELLING PRICE DETERMINATION WITH A FULL COSTING APPROACH Kurniawan, Ridho Raditya
Proceeding International Seminar of Islamic Studies INSIS 4 (November 2022)
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Abstract

In this study to explain how to determine the selling price carried out by MSMEs Gunung Jaya Binjai based on full costing. In this study using data collection techniques by means of observation, the data source of this study is the 2018 cost report data, the method of analysis used in this study is descriptive quantitative. From the results of the study that MSMEs in Gunung Jaya Binjai in determining the cost of goods used a full costing approach because it takes into account all elements of production costs into the cost of production. MSMEs in Gunung Jaya Binjai have taken into account all cost elements in production costs. MSME Gunung Jaya Binjai also has not included factory overhead costs in determining the price of its production. MSMEs in Gunung Jaya determine the selling price between full costing and variable costs. The high selling price is in a full costing position
APPLICATION OF ACTIVITY BASED COSTING TO INCREASE COMPANY PROFITABILITY Febri, Wanda; Yusrinaldi, Yusrinaldi Rahman Margolang; Zinedine, Zahara
Proceeding International Seminar of Islamic Studies INSIS 4 (November 2022)
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This study aims to determine the application of Activity Based Costing in increasing the company's profitability. In this study using data collection methods with document data or archives carried out by examining documents related to research interests, namely. library research. The results of this study indicate that the traditional approach to the Activity Based Costing approach is able to increase the company's profitability. The difference that occurs is due to the imposition of overhead costs on each product. In the traditional method, the overhead costs for each product are only charged to one cost driver, namely the number of production units. In the Activity based costing system, overhead costs for each product are charged to several cost drivers so that the activity based costing system is able to allocate activity costs to each product appropriately based on the consumption of each activity.
ANALYSIS OF EMPLOYEE PERFORMANCE ASSESSMENT SYSTEM IN MANUFACTURING COMPANIES Yusnita Effendy, Mutya
Proceeding International Seminar of Islamic Studies INSIS 4 (November 2022)
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Employees are a very important factor in an organization to achieve organizational goals. Satisfactory performance from employees does not happen instantly but requires continuous evaluation. The results of this study indicate that performance appraisal has apositive and significant effect on employee performance. The purpose of this descriptive research is to make a systematic, factual and accurate assessment of the facts and nature of the employee performance appraisal system in a manufacturing company. This research is used to find out how the management information on the performance appraisal of manufacturing company employees. This shows that employees who are given a performance appraisal by their superiors make the employee's performance higher
THE ROLE OF APPLYING ISLAMIC BRANDING TO PURCHASING DECISIONS Erlangga Sidiq; Isra Hayati; Fitra Sulistina Wati
Proceeding International Seminar of Islamic Studies INSIS 3 (February 2022)
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The purpose of this study was to determine the effect of Islamic branding and religiosity on purchasing decisions for HNI-HPAI Halal Mart BC Medan 8 products. This study used quantitative methods and associative research types. The population in this study were consumers of HNI-HPAI Halal Mart BC Medan 8 and the sample used was 68 people using purposive sampling. Data collection techniques used in this study are questionnaires, interviews and documentation. The method of analysis in this study is a test of data validity and reliability, normality test, classical assumption test, multiple regression test, hypothesis testing, and linear coefficient determination test. The results of the study show that: (1) Islamic Branding has a positive and significant effect on Purchase Decisions. The results of the calculations that have been carried out are the t_count t_table of 2,378 1,997 with a significance value of 0.020 0.05, which indicates that H_0 is rejected and H_1 is accepted. (2) Religiosity has a positive and significant effect on purchasing decisions. The results of calculations that have been carried out value t_count t_table of 5.443 1.997 with a significance value of 0.000 0.05, which indicates that H_0 is rejected and H_2 is accepted. (3) Simultaneously, it is known that Islamic Branding and Religiosity have a significant effect on purchasing decisions for HNI-HPAI Halal Mart BC Medan 8 products with a significance number of F_count F_table (26.583 3.14). (4) Based on the coefficient determination test, it shows that the R-square value is 0.929 or 92.9%, it explains that the independent variables, namely Islamic Branding and Religiosity affect the Purchase Decision of HNI-HPAI Halal Mart BC Medan Products 8. While the remaining 7.1% influenced by variables not examined in this study.
THE INFLUENCE OF LEVERAGE AND PROFITABILITY ON COMPANY VALUE WITH COMPANY SIZE AS MODERATING VARIABLES (STUDY ON COMPANIES MANUFACTURING AUTOMOTIVE INDUSTRY SUBSECTOR YEAR 2014-2019) Sefril Sefril; M Firza Alpi
Proceeding International Seminar of Islamic Studies INSIS 3 (February 2022)
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Abstract

This study was conducted with the aim of examining and analyzing the effect of leverage and profitability on firm value moderated by company size in automotive companies listed on the Indonesia Stock Exchange, either directly or indirectly. The population in this study were all automotive companies listed on the Indonesia Stock Exchange, while the samples that met the sampling criteria were observations made for six years and as many as seven automotive companies listed on the Indonesia Stock Exchange. This research approach uses causal research. Data collection techniques in this study using documentation techniques. and the analysis technique used is path analysis, hypothesis testing and the coefficient of determination using Partial Least Square (PLS) version 3.00 software.
CAPITAL STRUCTURE DETERMINANTS FROM PERSPECTIVE TAXATION ON ADVERTISING COMPANIES PRINTING MEDIA LISTED ON BEI Cahyo Ario Bimo; Dahrani Dahrani
Proceeding International Seminar of Islamic Studies INSIS 3 (February 2022)
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Capital structure is a comparison between debt and equity. Capital structure is useful for measuring the proportion of debt and equity used as a source of company funding. This study aims to examine the Debt tax shield, Non debt Tax Shield, and Effective Tax Rate on Capital Structure in Advertising Printing Media Companies listed on the Indonesia Stock Exchange. The research approach used in this research is associative. The sample used by purposive sampling is 10 companies for 2014-2019. Data analysis techniques used are descriptive statistics, multiple linear regression test panel data model, hypothesis testing (t-test and F-test) and the coefficient of determination test. The results of this study indicate that partially the size of the Debt tax shield, Non-debt tax shield has an effect on the capital structure, and Effective Tax Rate has no effect on Capital Structure. Then Debt tax shield, Non debt tax shield, and Effective tax rate simultaneously affect the Capital Structure. Thus, decision makers can use these ratios as a tool of consideration in making policies in the tax system in companies.
THE EFFECT OF AMBASSADOR BRAND AND HEDONIC SHOPPING ON IMPULSE BUYING OF SHOPEE PPLICATIONS IN HIGH SCHOOL OF ECONOMICS AND INTEGRATED Muhammad Najih; Alfi Amaliya
Proceeding International Seminar of Islamic Studies INSIS 3 (February 2022)
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Abstract

The development of new technology today has reached all circles of the general public and businesses in Indonesia where these developments affect the existing market conditions. Existing business actors must be ready to respond to any new technological developments where each development cannot be separated from the internet as a fulfillment of needs. The use of the internet in Indonesia as a digital marketing communication medium, namely buying and selling online or what we usually call e-commerce is growing rapidly until now, one of which is Shopee. Shopee is an e-commerce (online buying and selling) based on mobile applications, which is developing in Indonesia. The current development of the shopee application has resulted in impulse buying among the public, especially students. Factors that make someone impulse buying are brand ambassadors and hedonic shopping. The purpose of this study was to analyze the effect of brand ambassadors and hedonic shopping on impulse buying. This research was conducted at STEBIS AL-Ulum. This research is a quantitative research with the number of respondents is 70 students. The results of this study indicate that there is a positive and significant influence of brand ambassadors and hedonic shopping partially or simultaneously on impulse buying. Meanwhile, brand ambassadors and hedonic shopping can explain impulse buying by 75.2%, the remaining 24.8 is influenced by other factors.
ANALYSIS OF FACTORS AFFECTING THE PURCHASE DECISION Muammar Sajali; Satria Tirtayasa
Proceeding International Seminar of Islamic Studies INSIS 3 (February 2022)
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The purpose of this study was to determine the effect of the Store Atmosphere on purchasing decisions, to determine the effect of location on purchasing decisions, to determine the effect of Wi-fi on purchasing decisions, to determine the effect of product quality on purchasing decisions, to determine the effect of product quality on purchasing decisions. determine the effect of price on purchasing decisions at coffee shops in the city of Medan. The population in this study are consumers who make purchases at coffee shops in Medan City, where the sample in this study is 180 consumers. The data collection technique used in this study was a questionnaire. The analytical technique used in this research is SM-PLS. The conclusion of this study proves that the Store Atmosphere has a positive and significant influence on Purchase Decisions at coffee shops in Medan City, Location (Location) has a negative and insignificant effect on Purchase Decisions at coffee shops in Medan City, Internet Service/Wi-fi has a positive and significant influence on purchasing decisions at a coffee shop in the city of Medan, product quality has a positive and significant effect on purchasing decisions at a coffee shop in the city of Medan, price has a negative and insignificant effect on purchasing decisions at a coffee shop in the city of Medan.
INFLUENCE OF PRODUCT QUALITY AND DISTRIBUTION ON ONLINE SHOPPING SATISFACTION Haris Budi Kusuma; Raihana Daulay
Proceeding International Seminar of Islamic Studies INSIS 3 (February 2022)
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The purpose of this study is to: (1) determine and analyze the effect of product quality on consumer satisfaction shopping online e-commerce Lazada, (2) determine and analyze the effect of distribution on consumer satisfaction online shopping Lazada e-commerce, and (3) determine and analyze the effect of product quality and distribution on consumer satisfaction online shopping e-commerce Lazada. The approach used in this research is explanatory. The population in the study were all active students of the management study program as many as 2456 students and the research sample as many as 124 students. Data collection techniques in this study used interviews and questionnaires. The data analysis technique in this study uses the Classical Assumption Test, Multiple Linear Regression, t-test and F-test, and the Coefficient of Determination. While the data processing in this study used the SPSS 25 software program. Partially there was a significant effect of product quality on online shopping satisfaction at Lazada ecommerce for UMSU students. There is a significant distribution effect on online shopping satisfaction at Lazada e-commerce for UMSU students, and simultaneously product quality and distribution variables affect online shopping satisfaction in Lazada e-commerce for UMSU students.
DEMAND AND SUPPLY OF MILENIAL LABOR AND WAGES: THEORIES AND SOME PORTRAITS IN INDONESIA Yuannisa, Rizka Adlia; Yuni, Ika Darma; Nasution, Rizka; Harahap, Isnaini
Proceeding International Seminar of Islamic Studies INSIS 5 (March 2023)
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Abstract

The labor issue is a very complex and big problem. Good working conditions, high output quality, decent wages and the quality of human resources are issues that always arise in discussions about the workforce in addition to issues of industrial relations between workers and the business world. It can be said that employment in Indonesia is still facing several imbalances, both structural and sectoral. then one of the targets that need to be pursued is to increase the efficiency of the workforce. The demand for labor, which is affected by the marginal value of the product (Value of Marginal Product, VMP), the supply of labor, which is influenced by the free working hours of individual workers and wages, theoretically must be considered so that the policies implemented are close to the desired goals.