http://ejournal.pkmpi.org/index.php/jibei <p style="font-weight: 400;"><strong>Jurnal Ilmu Bisnis dan Ekonomi Islam</strong> merupakan jurnal ilmiah yang diterbitkan oleh <strong data-start="422" data-end="486">Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI) berkerjasama dengan Sekolah Tinggi Ilmu Ekonomi Islam (STEBIS) Al-Ulum</strong>. Jurnal ini berfokus pada pengembangan kajian<strong> teoretis</strong> dan dan <strong>praktek empiris Bisnis</strong> secara <strong>konvensional dan Islam</strong> di bidang <strong data-start="564" data-end="604">bisnis, manajemen, dan ekonomi Islam</strong>, serta berperan sebagai wadah publikasi hasil penelitian, kajian konseptual, dan studi kasus yang relevan dengan dinamika ekonomi syariah di tingkat nasional maupun global.</p> <p data-start="335" data-end="779"> <strong>Jurnal Ilmu Bisnis dan Ekonomi Islam</strong> merupakan jurnal elektronik yang dikelola secara profesional dengan menggunakan Open Jurnal System, diterbitkan 2 kali dalam satu tahun yaitu pada bulan April dan Oktober.</p> <div class="description"> <div class="description"> <div class="description"> <div class="description"> <div class="description"> <p> </p> </div> </div> </div> </div> </div> en-US info@pkmpi.org (Hendra Hermain, SE.,M.Si) dpppkmpi@gmail.com (Yusrina Devi.S.Kom) Wed, 18 Feb 2026 00:00:00 +0700 OJS 3.3.0.10 http://blogs.law.harvard.edu/tech/rss 60 http://ejournal.pkmpi.org/index.php/jibei/article/view/282 <p style="font-weight: 400;"><em>Cost accounting plays an important role for companies in making the right decisions. Cost accounting provides information about the costs incurred by the company, that serves as a foundation for planning, control, and evaluating managerial performance. The research method uses a qualitative approach with a literature study, analyzing various textbooks and journals on cost accounting and managerial decision-making. The study results show that the proper application of cost accounting can help management improve cost efficiency, assess profitability, and determine strategic and operational decision alternatives. Therefore, cost accounting not only functions as a recording tool but also as a support tool for rational managerial decision-making.</em></p> Nurul Azkia, Monika Handayani, Emy Iryanie Copyright (c) 2026 Jurnal Ilmu Bisnis dan Ekonomi Islam http://ejournal.pkmpi.org/index.php/jibei/article/view/282 Wed, 18 Feb 2026 00:00:00 +0700