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M. Guffar Harahap
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publisherbarokah@gmail.com
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+6282160084124
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publisherbarokah@gmail.com
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Dusun III Desa Lengau Seprang, Kec. Tanjung Morawa, Kab. Deli Serdang, Sumatera Utara
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INDONESIA
International Journal of Islamic Business Management
Published by CV. Barokah Publisher
ISSN : -     EISSN : 29632218     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
The International Journal of Islamic Business Management 2963-2218 (Online - Elektronik) is dedicated to the development of knowledge in the fields of economics, management, accounting, and finance. Researchers and academics are given space to contribute to various studies published through this journal. The scope of the study of the Journal of Islamic Business Management relates to the themes of economics, management, accounting and finance, Islamic economics, Islamic banking, Islamic accounting, sharia management, sharia business, ZISWAF, the halal industry, and other research that correlates with the theme of this journal and has interesting discussion value. Every published article is the full responsibility of the Author, but the Editor may edit without changing the substance of the article. Published four times a year: March, June, September, and December.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 2 Documents
 1 
Search results for , issue "Vol 4 No 3 (2025): September" : 2 Documents clear
THE ROLE OF ISLAMIC BUSINESS ETHICS IN THE DEVELOPMENT OF MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMES) M. Guffar Harahap; Cita Ayni Putri Silalahi
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 3 (2025): September
Publisher : CV. Barokah Publsiher

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Abstract

This research aims to analyze the role of Islamic business ethics in the development of Micro, Small, and Medium Enterprises (MSMEs). This study uses a mixed approach with a quantitative method in the form of a survey of MSMEs and a qualitative method in the form of an in-depth interview with MSME owners or managers. The results of the study show that Islamic business ethics have a positive and significant influence on the performance of MSMEs. The honesty dimension is the key factor that has the most influence on the performance of MSMEs. MSMEs that apply Islamic business ethics at a high level have better performance compared to MSMEs that apply Islamic business ethics at a low level. The implementation of Islamic business ethics in MSMEs still faces several challenges, such as lack of understanding, lack of resources, and unfair competition. This research provides implications for MSME actors, the government, Islamic financial institutions, and subsequent researchers.
THE ROLE OF COST ACCOUNTING IN THE DETERMINATION OF SELLING PRICES Wilda Sri Munawaroh Harahap
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 3 (2025): September
Publisher : CV. Barokah Publsiher

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Abstract

This study aims to analyze the role of cost accounting in determining the selling price of a product. The study was conducted using a qualitative method of literature study approach to 12 scientific articles published in the last five years. The results show that cost accounting, especially the full costing and cost plus pricing methods are very important to ensure the right selling price in order to cover all production costs and provide optimal profit. In manufacturing companies, accurate cost calculations are needed for the entire length of overhead costs, while in MSMEs, the application of cost accounting can minimize losses due to inappropriate prices. Thus, cost accounting plays an important role in making decisions on selling price determination strategies so that business desires can be maintained.

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