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Yuni Kartika; Fawza Rahmat; Maisarah Leli

Transformasi: Journal of Economics and Business Management 2024 Universitas 17 Agustus 1945 Semarang

Bandarejo Tofu Factory, Dusun 3 is an example of a micro-enterprise that has developed by utilizing local resources. From an Islamic economic perspective, the development of this business reflects the application of sharia principles, such as justice, social welfare, and sustainable resource management. Islamic economics emphasizes the balance between profit and fair distribution, and avoids detrimental practices, such as usury and monopoly. This factory plays a role in creating jobs and supporting the local economy by using soybean raw materials from local farmers. The production process that is in accordance with Islamic law makes this business meet the halal criteria, while its orientation towards social desires and responsibilities reflects the values ​​of Islamic economics. However, the main challenge faced is maintaining Islamic ethical principles, such as honesty in transactions and concern for worker welfare, amidst competitive economic competition. This study aims to analyze the dynamics of the development of the Bandarejo Tofu Factory, Dusun 3 from an Islamic economic perspective, in order to contribute to the development of micro-enterprises based on sharia values. This study uses a qualitative approach with primary data obtained through interviews and documentation. The main informant is the factory owner, Mrs. Atin. Data analysis techniques include data reduction, data presentation, and drawing conclusions. The results of the study indicate that the development of the Bandarejo Dusun 3 Tofu Factory has made a significant contribution to the community's economy through marketing and capital strategies. In addition to increasing economic income, this business also absorbs local workers and helps reduce poverty levels in the Bandarejo Dusun 3 area.

Christianus Tomy Saputra; Wilhelmina Mitan; Pipiet Niken Aurelia

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to determine the application of environmental cost accounting in the Super Jaya tofu factory industry.   This research uses qualitative methods. In this research, the data sources used are primary data and secondary data. The data collection technique uses observation, interviews and documentation. By conducting direct interviews with the owners of the Super Jaya tofu factory industry. The data analysis technique uses data collection, data reduction, data presentation, conclusions and data verification. The research results obtained from the application of environmental cost accounting are still not effective because they have not prepared financial reports and have not implemented cost accounting in presenting financial reports because the costs traced are only general costs related to the tofu production process. Such as raw material costs, labor costs, general capital costs and special capital costs, while the costs for waste management are only labor costs for the filtering section and environmental cleaning equipment costs.

Dewi Astuti; Nurul Hakiki; Tri Aulia; Umi Salimah; Carmidah Carmidah

CiDEA Journal 2023 Universitas 17 Agustus 1945 Semarang

 This study aims to analyze the determination of selling prices to increase sales at Sentra Tahu Berkah Jaya. Sentral Tahu Berkah Jaya is one of the businesses engaged in the production of tofu which has been established since 2003 located in Ganjar Agung, West Metro Metro City. The type of research used is case study research with observation and interview methods. The data processed is data in the form of basic price records such as raw material costs, labor costs and factory overhead costs. While the data analysis techniques used in the research are (1) data collection, (2) data reduction, (3) data presentation, (4) conclusion making. The results of the study show that the tofu production process has a major effect on determining the selling price.

Vivi Nila Sari; Maya Putri Zalianti; Elsida Yohani; Nur Adila; Widyanti Putri

Transformasi: Journal of Economics and Business Management 2023 Universitas 17 Agustus 1945 Semarang

Tofu is a characteristic of Indonesian food, so it is not uncommon for this tofu food to be found in Padang. Tofu is a food made from soybeans, and the process is still simple and limited to household scale. Suryanto (in Hartaty, 1994) states that what is meant by tofu is solid food printed from soymilk (Glycinespp) by a protein deposition process at its isoelectric point, without or with the addition of other permitted substances. The production process of tofu starts from washing, grinding, and pressing which are carried out by humans as well as machines. The purpose of this study is to obtain alternative production strategies that can be applied in Tofu Factory Industry SMEs. The stages of this research are Preparation, Screening, Activity Implementation, Activity Evaluation