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Jurnal Riset Akuntansi
Published by INSTITUT TEKNOLOGI DAN BISNIS SEMARANG
ISSN : 29856248     EISSN : 2985766X     DOI : 10.54066
Core Subject : Economy,
Economics, Econometrics & Finance
Ilmu bidang Ekonomi dan Akuntansi, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen dari seluruh Indonesia
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 312 Documents
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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.
Pengaruh Adopsi Teknologi, Ekspektasi Keuntungan, Lingkungan Sosial, dan Motivasi Bisnis Islami terhadap Keberhasilan UMKM Sektor Fashion Rizky Amelia Siregar; Rahmat Daim Harahap; Juliana Nasution
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.v3i4.4703

Abstract

The achievement of Micro, Small, and Medium Enterprises (MSMEs) depends on multiple elements, such as the integration of technology, anticipated profits, surrounding social conditions, and Islamic-based business drivers. This research investigates how these four aspects impact the performance of fashion MSMEs located in Olympia Plaza, Medan. Utilizing a quantitative associative method, the study involved a total population of 121 business owners. A saturated sampling method was applied, meaning all 121 individuals were included as respondents. Information was gathered via questionnaires and processed using multiple linear regression, t-tests, F-tests, and coefficient of determination analysis. The results reveal that integrating technology and expecting profits individually bring a positive and meaningful impact on business success. On the other hand, social surroundings and Islamic business drivers do not show a significant partial effect. When combined, however, all four elements significantly drive MSME success, yielding an Adjusted R² of 0.944. Ultimately, this highlights that maximizing tech usage and building strong profit outlooks are the most crucial steps to boost MSME performance.

Page 32 of 32 | Total Record : 312

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