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SWOT STRATEGY: STRENGTHENING OF THE COMPETENCE OF STUDENTS OF FEBI UINSU MEDAN THROUGH MBKM PROGRAM Syahbudi, Muhammad; Irham, Mawaddah; Indra, Ahmad Perdana; Barus, Elida Elfi
JURNAL DARMA AGUNG Vol 31 No 6 (2023): DESEMBER
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Darma Agung (LPPM_UDA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/ojsuda.v31i6.3870

Abstract

The Merdeka Belajar Kampus Merdeka (MBKM) program aims to improve abilities, soft skills, and hard skills. The purpose of this study is to develop the right strategy to improve the soft skills of Islamic banking study program students in the MBKM program. This study uses the SWOT analysis method to analyze internal (strengths and weaknesses) and external (opportunities and threats) factors for students that are the basis for determining strategies. The total active student population of the Islamic banking study program in this study amounted to 41 students. The data collection technique used in this study was a questionnaire. The results of this study show that the strategy carried out by the Islamic banking study program is a Turnaround or WO strategy, namely by creating a strategy that minimizes weaknesses to take advantage of opportunities with the strategy "Take advantage of MBKM soft skills and hard skills competencies as student capital to become leadership agents who have broad insight through Internships / Student Exchanges or Village Building Projects"
Perhitungan Harga Pokok Produksi Dengan Metode Full Costing Dalam Penetapan Harga Jual Dengan Cost Plus Pricing (Studi Kasus UMKM Tempe di Kabupaten Langkat) Prisna, Nila Dera; Hermain, Hendra; Indra, Ahmad Perdana
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 4: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i4.4891

Abstract

This research was conducted with the aim of knowing how to calculate the cost of production using the full costing method in determining the selling price using cost plus pricing for Tempe UMKM in Langkat Regency. The research method used in this research is a descriptive qualitative method. Sources of data used are primary data and secondary data. The data collection techniques used are observation, interviews and documentation. The results showed that the calculation of the cost of production using the full costing method was higher than the method used by MSME owners. According to the full costing method, the cost of producing tempe per gram is Rp. 9, while according to the MSME owner's method, the cost of producing tempe per gram is Rp. 8.98. Calculating the selling price using the cost plus pricing method produces a higher price than the price set by MSME players. Tempe measuring 70 grams costs IDR 835/pcs, tempe measuring 120 grams costs IDR 1,432/pcs, tempe measuring 150 grams costs IDR 1,789/pcs, tempe measuring 350 grams costs IDR 4,175/pcs. Whereas the price applied by MSME actors for tempe measuring 70 grams costs Rp. 700/pcs, tempe measuring 120 grams costs Rp. 1,250/pcs, tempe measuring 150 grams costs Rp. This difference in selling prices occurs because the cost plus pricing method has added a profit of 30% as expected by MSME players.
Analysis of Assalam Family Product Elements in the Implementation of Tabarru' Fund Management: A Case Study on PT. AJS Bumiputera, Medan Branch Ritonga, Ainun Jakia; Indra, Ahmad Perdana; Harianto, Budi
Journal La Sociale Vol. 5 No. 5 (2024): Journal La Sociale
Publisher : Borong Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journal-la-sociale.v5i5.1360

Abstract

Insurance is a form of financial protection that provides a guarantee of payment or benefit in the face of certain risks or losses. If the unexpected risk befalls one of the participants, the loss will be borne together. The purpose of this study is to analyze and describe the elements of Assalam Family products in the context of the implementation of tabarru' fund management at PT. Bumiputera Sharia Life Insurance Medan Branch. This study uses a type of field research, with qualitative research methods, exploring data through interviews, observations, and document analysis. The results of the research obtained are that the Assalam Family Product Element uses the tabarru' contract as the basis for its implementation. The process involves two procedures, namely requesting an Assalam Family sharia life insurance policy and submitting a claim. Tabarru' funds are managed by separating participants' contributions into two separate accounts, participant savings accounts (saving system) and tabarru' accounts (non-saving system). The investment proceeds are divided 70% for participants and 30% for the company, with a risk management commitment of 50% of the contribution. The allocation of funds is invested in sharia stocks and bonds according to sharia principles. If the tabarru' funds run out, the qardh funds are used to overcome the inadequacy, which is taken from the central Bumiputera which is realized to the branches that lack funds to pay compensation or claims submitted by participants.