Jurnal Ekonomi Manajemen dan Sekretari

Tinjauan Literatur: Analisis Harga Pokok Produksi pada Penetapan Harga Jual Produk

Grace Stela Zane Simamora — 2024-12-30

This study examines the significance of analyzing the Cost of Goods Sold (COGS) in determining product selling prices, particularly for Micro, Small, and Medium Enterprises (MSMEs). It evaluates the differences among full costing, variable costing, and traditional calculation methods in determining COGS and their respective impacts on selling prices. The objective is to offer recommendations to MSMEs for enhancing the accuracy of COGS calculations and improving competitiveness. The findings indicate that the full costing method yields more precise results and accounts for all production cost components, despite being more complex than other approaches. Consequently, training and simple technological solutions are essential to support MSMEs in adopting this method.

Analisis Strategi Pemasaran Daring dalam Meningkatkan Penjualan UMKM Jok Boncengan Anak di Dusun Bancar

Ervina Hanafiyah — 2024-12-30

Marketing strategy is one of the main keys to business success, including online marketing strategy. In the era of digitalization like today, online marketing is one of the golden opportunities for business actors, one of which is a child bike seat manufacturer in Bancar Hamlet. The purpose of this study is to find out how the online marketing strategy is implemented by this UMKM and how it affects the sales rate of child bike seats. Researchers used Basu Swastha and Irawan's theory. The research method is a qualitative method for descriptive analysis of the results of interviews and observations. The location of this research is in Bancar, Singkalanyar, Prambon, Nganjuk, RT 018 RW 008. Based on the objectives of this study, the results and discussion are as follows: online sales are carried out on Shopee and Lazada. The online marketing strategy applied includes promotions in the form of discounts, cooperation with distributors, and paid advertising on Shopee. Besides that, the owner also has strategies such as the marketing mix strategy and SWOT analysis strategy, which are used as references to maintain products in the era of intense competition. The effect of the online marketing strategy implemented by the child bike seat manufacturer apparently has a positive and significant impact on the sale of its products. This can be seen from the sales data submitted by the author. In conclusion, this marketing strategy has a good impact on the sales improvement of the UMKM child bike seat.

Apakah Etos Kerja Memediasi Pengaruh Pembinaan terhadap Keberhasilan Usaha Mustahik? Studi Empiris pada Penerima Zakat Produktif di Kota Banda Aceh

Al Munawir — 2024-12-30

Poverty remains a critical issue requiring strategic and effective solutions. In Aceh, ultra-micro entrepreneurs face significant challenges in obtaining business capital from financial institutions, often resorting to high-interest loans from moneylenders. The Baitul Mal Aceh addresses this problem through the productive zakat program as a tool for poverty alleviation. This study analyzes the impact of coaching and mentoring on the success of mustahik businesses, mediated by work ethic variables. A quantitative research approach was employed, targeting productive zakat recipients of ultra-micro business capital assistance in Baitul Mal Aceh. A sample of 100 respondents was selected, and data were collected using questionnaires. The analysis was conducted using the Partial Least Square (PLS) method with SmartPLS version 3 software. The results reveal: (1) Coaching significantly and positively influences mustahik business success; (2) Mentoring significantly and positively influences mustahik business success; (3) Coaching significantly and positively influences work ethic; (4) Mentoring significantly and positively influences work ethic; (5) Work ethic significantly and positively influences mustahik business success; (6) Coaching significantly and positively influences mustahik business success through work ethic as a mediating variable; (7) Mentoring significantly and positively influences mustahik business success through work ethic as a mediating variable. These findings provide actionable insights for Baitul Mal Aceh in developing economic empowerment programs for mustahik and encouraging them to enhance their work ethic for entrepreneurial success.

Implementasi Etika Bisnis Islam dalam Operasional Koperasi Pegawai Mahkamah Syar’iyah di Provinsi Aceh

Hanifa — 2024-12-30

Business ethics holds a significant position in the economy, particularly within societies that prioritize religious values. In Islamic teachings, business ethics are rooted in religious principles and strong moral foundations. This study examines the application of Islamic business ethics in the Employee Cooperative of the Sharia Court in Aceh using a descriptive qualitative methodology. Data collection methods included interviews, observations, and documentation, which were subsequently analyzed through data reduction, presentation, and verification techniques. The findings reveal that the cooperative adheres to fundamental Islamic business ethics principles, such as unity, balance, free will, responsibility, and truthfulness. The management of remaining business results (SHU) is conducted equitably and proportionally, allowing members to participate voluntarily without compulsion. Furthermore, the cooperative fosters harmonious interactions among members by upholding honesty, transparency, and openness. These practices cultivate a just and ethical cooperative environment aligned with Islamic values, reinforcing integrity and fairness in its operations.

Analisis Determinan Perilaku Donasi Masyarakat pada Lembaga Filantropi Islam di Kota Banda Aceh

Syarif Hidayatullah — 2024-12-30

Philanthropic organizations play a vital role in Indonesia by providing assistance to those in need, including the poor, dhuafa, and disaster victims. However, in 2022, one Islamic philanthropic organization in Indonesia was involved in a case of fund misappropriation, raising concerns about potential ripple effects on other institutions. This study examines the influence of credibility, brand awareness, and financial literacy on public interest in donating to philanthropic institutions in Banda Aceh. Using a quantitative approach, this research employs linear regression analysis as the primary analytical tool. A total of 100 respondents were selected as samples, determined through Cochran's formula and a nonprobability sampling method. The findings indicate that credibility, brand awareness, and financial literacy positively impact the public's interest in donating to Islamic philanthropic institutions in Banda Aceh. Collectively, these factors significantly influence the intention to donate among residents of Banda Aceh.

Analisis Potensi Pemanfaatan Harta ‘Uqubat di Baitul Mal Aceh

Rachmad Riyanto — 2024-12-30

This research investigates the effect of halal labeling and religiosity on purchasing decisions for beauty products, while also assessing the moderating role of gender in the relationship between these variables. The study utilized a sample of 100 cosmetic product users in Banda Aceh, selected through purposive sampling. Data were collected via an online questionnaire and analyzed using multiple linear regression and moderated regression analysis. The findings indicate that both halal labeling and religiosity significantly and positively influence purchasing decisions for cosmetic products. Consumers who place greater importance on halal labeling and exhibit higher levels of religiosity demonstrate a stronger tendency to purchase cosmetic products.

Pengaruh Digitalisasi, Religiusitas, dan Keterikatan Pegawai terhadap Kinerja Pegawai Bank Syariah di Kota Banda Aceh dengan Kepatuhan Syariah sebagai Variabel Moderator

Putri Zahirah — 2024-12-30

This study aims to examine the impact of digitalization, religiosity, and employee attachment on employee performance, with sharia compliance positioned as a moderating variable. The sample consists of 400 employees from Islamic banks in Banda Aceh, selected using simple random sampling techniques and calculated through the Slovin formula. This research emphasizes the utilization of primary data obtained via questionnaire distribution, analyzed using the Moderated Regression Analysis (MRA) statistical model. Findings indicate that, individually, digitalization, religiosity, and attachment exert a significant positive influence on the performance of Islamic bank employees in Banda Aceh. As a moderating variable, sharia compliance also demonstrates a significant positive effect on employee performance. The interaction between digitalization and sharia compliance significantly enhances employee performance. Additionally, the interaction between religiosity and sharia compliance positively influences employee performance. Similarly, the interaction between employee attachment and sharia compliance also reveals a significant positive impact on performance.