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Digitalization Of Production Cost Calculations Using The Variable Costing Method In Food Industry SMEs
Munifah, Munifah
; Henny, Henny
; Aqham, Ahmad Ashifuddin
; Munifah, Munifah
; Henny, Henny
; Aqham, Ahmad Ashifuddin
JUISI : Jurnal Ilmiah Sistem Informasi
Vol 5
, No 1
(2026)
Perhitungan harga pokok produksi (HPP) merupakan elemen penting dalam pengambilan keputusan manajerial, khususnya bagi UMKM yang sering menghadapi keterbatasan dalam pencatatan keuangan dan sistem informasi. UD Karya Abadi sebagai UMKM di sektor industri makanan ringan masih melakukan proses pencatatan secara manual, sehingga penentuan harga pokok produksi menjadi kurang akurat dan berdampak pada ketidaktepatan dalam penetapan harga jual. Penelitian ini bertujuan untuk mengembangkan sistem infor...
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Implementasi Sistem ERP Aplikasi Zoho untuk Meningkatkan Efektivitas Kinerja Karyawan
JUISI : Jurnal Ilmiah Sistem Informasi
Vol 5
, No 1
(2026)
Perkembangan pesat Enterprise Resource Planning (ERP) telah mengubah praktik manajemen organisasi secara signifikan, terutama dalam hal penggabungan fungsi sumber daya manusia (SDM) dan keuangan. Penelitian ini bertujuan untuk mengevaluasi efektivitas sistem Zoho ERP khususnya Zoho People dan Zoho Books dalam pengelolaan data karyawan dan keuangan dalam meningkatkan kinerja karyawan di PT Inovasi Teknologi Solusindo (Trustmedis). Metode yang digunakan adalah kualitatif deskriptif melalui wawanc...
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Hybrid Apriori–MST Framework for Revealing the Structural Backbone of Consumer Purchase Patterns
Jurnal Elektronika dan Komputer
Vol 18
, No 2
(2026)
Traditional association rule analysis is effective at uncovering co-purchase patterns but fails to provide a global structural view of the market, which often results in fragmented and isolated insights. This study proposes a hybrid framework that integrates the Apriori algorithm with a Minimum Spanning Tree (MST) in order to validate and contextualize association rules within a single structural backbone. Transaction data from a retail store are transformed into a weighted, undirected product g...
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Pengaruh Penetapan Kompensasi terhadap Daya Tarik Perusahaan di Kalangan Gen Z
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahan
Vol 4
, No 1
(2026)
The growing presence of Generation Z in the labor market has intensified competition among companies to attract young talent. Compensation is considered a key factor influencing employer attractiveness, particularly amid financial vulnerability and rising demands for pay transparency. This study examines the role of compensation in shaping company attractiveness toward Generation Z using a literature review approach with a simplified PRISMA method. A total of 25 national and international studie...
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Pengaruh Review TikTok Food Vlogger terhadap Keputusan Pembelian Kuliner Kekinian di Kalangan Gen Z
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahan
Vol 4
, No 1
(2026)
The purpose of this study is to examine how food vlogger reviews on the social media platform TikTok influence Generation Z's decisions to purchase modern foods. The development of this platform as a short video platform has changed digital marketing patterns, particularly in the culinary industry, which is highly dependent on visual appeal and customer recommendations. Consumer perceptions and responses to culinary review content were studied using descriptive qualitative methods in this resear...
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Strategi Bertahan UMKM Kue di Tengah Persaingan Kuliner Modern
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahan
Vol 4
, No 1
(2026)
The rapid growth of the modern culinary industry has created intense competition for Micro, Small, and Medium Enterprises (MSMEs), particularly traditional and home-based cake businesses. This situation requires cake MSMEs to adopt appropriate strategies in order to sustain their businesses. This study aims to analyze the survival strategies implemented by cake MSMEs amid modern culinary competition. The research employs a qualitative approach with a descriptive design. Data were collected throu...
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Jasa Akademik Online di Era Digital: Analisis Peluang E-Business dan Dampaknya Bagi Etika Mahasiswa UINSU
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahan
Vol 4
, No 1
(2026)
This study analyzes the rise of online academic services as an emerging e-business phenomenon and its ethical implications for students of the Faculty of Islamic Economics and Business (FEBI) at the State Islamic University of North Sumatra (UINSU). The research aims to identify the driving factors behind the use of academic services, explore their potential as a form of digital entrepreneurship, and assess their impact on students’ academic integrity. Using a qualitative descriptive method, dat...
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Analisis Profitability Ratio Terhadap Stock Price Pada Perusahaan Sub Sektor Pertambangan Periode 2020-2024
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahan
Vol 4
, No 1
(2026)
The purpose of this study is to examine how profitability ratios such as Gross Profit Margin (GPM), Net Profit Margin (NPM), Operating Profit (OP), Return on Equity (ROE), Return on Investment (ROI), Return on Assets (ROA), Earning Power (EP), and Earning per Share (EPS) have developed during the period between 2020 and 2024 in the mining sub-sector. This study analyzes five issuers on the Indonesia Stock Exchange: BRMS, ESSA, ANTM, INCO, and MDKA. The secondary data used are annual financial re...
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Analisis Pengaruh Penerapan Blockchain terhadap Transparansi dan Efisiensi Operasional di Bank Syariah Indonesia (BSI)
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahan
Vol 4
, No 1
(2026)
The development of digital technology in recent years has brought significant changes to the Islamic financial industry in Indonesia. Bank Syariah Indonesia (BSI), as the largest Islamic financial institution, faces demands to provide faster, more secure, and more transparent services. In this context, blockchain technology has become a widely discussed technology due to its ability to store data permanently, securely, and traceably without the risk of unilateral changes. This technology offers...
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Pengaruh Pendapatan Asli Daerah, Dana Transfer, dan Belanja Modal terhadap Indeks Pembangunan Manusia di Kota Langsa
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahan
Vol 4
, No 1
(2026)
This study aims to analyze the influence of Locally Generated Revenue (PAD), Transfer Funds, and Capital Expenditures on the Human Development Index (HDI) in Langsa City for the period 2013–2025. The research method used is a quantitative approach with multiple linear regression analysis using the SPSS version 29 application. The results of the study indicate that partially, the PAD and Capital Expenditures variables have a significant effect on the HDI, while Transfer Funds have no significant...
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