scholarly journals Evaluasi Anggaran Biaya Produksi Pada PT. Perkebunan Nusantara III Di Kota Medan

2019 ◽  
Vol 1 (2) ◽  
pp. 145-153
Author(s):  
Sinta Kismi Hana ◽  
Beby Mashito Batu Bara ◽  
Nina Angelia
Keyword(s):  
Production Cost ◽  
Field Research ◽  
Qualitative Approach ◽  
Production Costs ◽  
Maintenance Costs ◽  
Yearly Period ◽  
Descriptive Method ◽  
Production Prices

The purpose of this research is to evaluate the production cost budget at PT. Perkebunan Nusantara III This research is a study that uses a qualitative approach with a descriptive method in question is to use information data obtained at the time of the study and from the field in the form of data that is written or oral from the parties involved. The results obtained that PT. Perkebunan Nusantara III has evaluated the calculation of production costs periodically, based on reports based on production prices, selling prices and profit and loss by determining harvest costs, maintenance costs, factory overhead costs, processing costs, and depreciation costs. budget prepared by PT. Perkebunan Nusantara III is not yet perfect enough because there are still many significant deviations both beneficial and adverse. This is the responsibility of managers to conduct more in-depth evaluations to make the realization of costs so as not to occur too far away. Conclusions through field research that PT. Perkebunan Nusantara III has made a production cost budget with a yearly period. PT. Perkebunan Nusantara III has evaluated the calculation of production costs periodically, based on reports based on production prices, selling prices and profit and loss by determining harvest costs, maintenance costs, factory overhead costs, processing costs, and depreciation costs. The budget prepared by PT. Perkebunan Nusantara III is not yet perfect enough.

Analisis Efektivitas Distribusi Zakat Produktif Dalam Meningkatkan Kesejahteraan Mustahik (Studi Kantor Cabang Rumah Zakat Sumatera Utara)

2019 ◽  
Vol 4 (1) ◽  
pp. 137
Author(s):  
Mulkan Syah Riza
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Qualitative Analysis ◽  
Field Research ◽  
Qualitative Approach ◽  
North Sumatra ◽  
Descriptive Method ◽  
Descriptive Qualitative

This study aims to explain how the distribution of productive zakat in the Rumah Zakat North Sumatra and how the effectiveness of productive zakat distribution in improving the welfare of mustahik in the Rumah Zakat North Sumatra. This study uses a qualitative approach with a type of descriptive method, which is a problem that guides researchers to explore and photograph situations that will be thoroughly investigated, broadly and deeply. Data collection techniques with field research, while the tools used are observation, interviews and documentation. Data analysis used is descriptive qualitative analysis. The results of this study inform that in distributing productive zakat funds, Rumah Zakat is in accordance with Law No. 23 of 2011 concerning Management of Zakat. The distribution of productive zakat carried out by the Rumah Zakat North Sumatra through the Senyum Mandiri Program to mustahik in Medan Helvetia Subdistrict has been effective, because it can improve the welfare of mustahik, this is evidenced by the income of eight of thirteen mustahik people in total, five people whose income is fixed and four out of eight people whose income has increased has reached the level of muzaki.

scholarly journals Improving Factors of Divorce Rate in Sabang City

2019 ◽  
Vol 2 (3) ◽  
pp. 72-82
Author(s):  
Sulaiman Sulaiman ◽  
Muzakir Muzakir ◽  
Ema Syithah ◽  
Baharuddin Baharuddin ◽  
Ainon Mardhiah
Keyword(s):  
Domestic Violence ◽  
Field Research ◽  
Divorce Rate ◽  
Qualitative Approach ◽  
Family Needs ◽  
Library Research ◽  
Marriage Contract ◽  
Divorce Rates ◽  
The City ◽  
Descriptive Method

The purpose of this study was to look at the factor of increasing divorce rates in the city of Sabang. This research integrates library research and field research using a qualitative approach. This study uses. descriptive method of analysis The highest results of the study showed that the factor of increasing divorce in Sabang City was caused by; first, continuous disputes and disputes amounted to 80 cases, secondly, leaving one party numbered 38 cases, third, economic (family needs not met) as many as 9 cases, fourth, domestic violence in 5 cases, and fifth, sentenced to imprisonment ( involved in the use of narcotics) totaling 4 cases, the data is the data of the last three years. Whereas prevention efforts to avoid divorce are carried out by conducting marriage counseling conducted by the Office of Religious Affairs in the Sabang City area, at least one week before the implementation of the marriage contract, this guidance activity is mandatory for couples to marry, besides the Shari'ah Court of Sabang also conducted mediation with every party who filed a divorce or divorce divorce, out of the 63 cases of mediation cases that entered, only 5 cases of mediation were successfully mediated in the last three years and if the mediation attempt was unsuccessful a register was held to proceed to the trial stage.

scholarly journals Peningkatan Keterampilan Kitabah Melalui Khat Riq’ah dengan Manhaj Hamidi di Sekolah Kaligrafi AL-Qur’an (SAKAL) Jombang

2021 ◽  
Vol 6 (1) ◽  
pp. 43-58
Author(s):  
Ahmad Yasir Amrullah ◽  
Muhammad Fauzi ◽  
Sarifudin
Keyword(s):  
Data Collection ◽  
Field Research ◽  
Qualitative Approach ◽  
Data Sources ◽  
Education Model ◽  
Descriptive Method

This study aims to determine the skills of the kitabah through khat riq'ah with manhaj Hamidi. This study uses a qualitative approach. This type of research is field research conducted at the Al-Quran Calligraphy School (SAKAL) in Jombang, East Java. The data sources in this study were SAKAL students and teachers. Data collection techniques using observation, documentation, and interviews. The data obtained were classified and analyzed by descriptive method. For the presentation in the form of descriptive narrative. The results of this research indicate that: First, learning the book through khat riq'ah with manhaj Hamidi aims to realize a pesantren-based madrasa education model, as well as fostering students' skills, morals, intellectuals and spirituality, and building abilities, especially in the field of Al-Qur'an calligraphy. In the process of learning khat Riq'ah, two guide books/Kurrasah were used, including Kurrasah Yusuf Dzannun and Muhammad Izzat. Second, its application in learning begins with giving an example of one point from the teacher to the student, then a colon, the basic letter (ا-ب-م-ي-ق-ص-هـ-ج) followed by the letter mustakhrajat (د-ر-س-ض-ع-ف-ك-لا) after all the letters are finished, continue with murajaah or repeat all the letters that have been learned in one deposit. After the murajaah is finished, it is continued by imitating the sentences in the book. So that by using this method, students' book skills have increased significantly. Abstrak: Penelitian ini bertujuan untuk mengetahui keterampilan kitabah melalui khat riq’ah dengan manhaj Hamidi. Penelitian ini menggunakan pendekatan kualitatif. Jenis penelitian ini merupakan penelitian lapangan yang dilakukan di Sekolah Kaligrafi al-Quran (SAKAL) yang berada di Jombang Jawa Timur. Sumber data dalam penelitian ini adalah siswa dan guru SAKAL. Data dikumpulkan dengan menggunakan teknik observasi, dokumentasi dan wawancara. Data yang diperoleh diklasifikasikan dan dianalisis dengan metode deskriptif. Untuk penyajiannya dalam bentuk deskriptif naratif. Hasil penelitian ini menunjukkan bahwa: Pertama, Pembelajaran kitabah melalui khat riq’ah dengan manhaj Hamidi bertujuan untuk merealisasikan model pendidikan madrasah berbasis pesantren, serta pembinaan keterampilan, moral, intelektual dan spiritual siswa dan membangun kemampuan khususnya bidang kaligrafi Al-Qur’an. Dalam proses pembelajaran khat Riq’ah memakai dua buku panduan/kurrasah, diantaranya kurrasah  Yusuf Dzannun dan Muhammad Izzat. Kedua, Penerapannya dalam pembelajaran diawali dengan pemberian contoh titik satu dari guru kepada murid, kemudian titik dua, huruf asasiyah (ا-ب-م-ي-ق-ص-هـ-ج) dilanjutkan dengan huruf mustakhrajat (د-ر-س-ض-ع-ف-ك-لا)  setelah semua huruf selesai dilanjutkan dengan murajaah atau mengulang semua huruf yang telah dipelajari dalam satu kali setor. Setelah murajaah selesai dilanjutkan dengan menirukan kalimat yang ada di kitab. Sehingga dengan menggunakan metode ini, keterampilan kitabah siswa mengalami peningkatan secara signifikan.

scholarly journals Strategi Penetapan Harga Jual Produk Melalui Perhitungan Cost of Goods Manufacture Menggunakan Process Costing Method

2021 ◽  
Vol 31 (5) ◽  
pp. 1289
Author(s):  
Popon Rabia Adawia ◽  
Aprilia Puspasari
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Production Costs ◽  
Selling Price ◽  
Labor Costs ◽  
Calculation Results ◽  
Process Cost ◽  
Calculation System ◽  
The Cost ◽  
Descriptive Method

This study aims to help SMEs for shoe products in calculating the Cost of Goods Manufacture (COGM) appropriately using the process costing method as a strategy to determine the selling price of competitive shoes so that it is hoped that the business can continue. The research was conducted at one of the MSME Shoe Products, namely the Amira Collection, which is located in East Karawang. The comparative descriptive method is used to describe the production costs that occur in the production process including costs to buy raw materials, auxiliary materials, labor costs and factory overhead costs. The COGM calculation results show the variance (difference) between the company's COGM calculation system and the COGM calculation system using the process costing method where the company's COGM calculation results are lower. Keywords: Process Cost; Cost Of Goods Sold; Production Cost; Selling Price.

scholarly journals Analisis Efektivitas Distribusi Zakat Produktif Dalam Meningkatkan Kesejahteraan Mustahik (Studi Kantor Cabang Rumah Zakat Sumatera Utara)

2021 ◽  
Vol 4 (1) ◽  
pp. 137
Author(s):  
Mulkan Syah Riza
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Qualitative Analysis ◽  
Field Research ◽  
Qualitative Approach ◽  
North Sumatra ◽  
Descriptive Method ◽  
Descriptive Qualitative

This study aims to explain how the distribution of productive zakat in the Rumah Zakat North Sumatra and how the effectiveness of productive zakat distribution in improving the welfare of mustahik in the Rumah Zakat North Sumatra. This study uses a qualitative approach with a type of descriptive method, which is a problem that guides researchers to explore and photograph situations that will be thoroughly investigated, broadly and deeply. Data collection techniques with field research, while the tools used are observation, interviews and documentation. Data analysis used is descriptive qualitative analysis. The results of this study inform that in distributing productive zakat funds, Rumah Zakat is in accordance with Law No. 23 of 2011 concerning Management of Zakat. The distribution of productive zakat carried out by the Rumah Zakat North Sumatra through the Senyum Mandiri Program to mustahik in Medan Helvetia Subdistrict has been effective, because it can improve the welfare of mustahik, this is evidenced by the income of eight of thirteen mustahik people in total, five people whose income is fixed and four out of eight people whose income has increased has reached the level of muzaki.

scholarly journals The Price Determination Method Through Production Costs Calculation Study on Tas Tajur PT SKI, Bogor

2019 ◽  
Vol 5 (2) ◽  
pp. 1423-1432
Author(s):  
Iriyadi .
Keyword(s):  
Production Cost ◽  
Secondary Data ◽  
Production Costs ◽  
Cost Calculation ◽  
Manufacturing Cost ◽  
Selling Price ◽  
Price Determination ◽  
The Difference ◽  
The Cost ◽  
Descriptive Method

The purpose of this research is to analyze the method used in calculating production cost and selling price of bag type 3673 on Tas Tajur PT SKI Bogor and also to compare the method used with full costing and variable costing method. This study used descriptive method and used primary and secondary data. The finding of research can be concluded that calculation of bag production cost type 3673 using company method, full costing, and variable costing each equal to Rp66.700, Rp69.830, and Rp68.700. While for the selling price of type 3673 bag using company method, full costing, and variable costing of Rp199,900, Rp209,490 and Rp206,100 respectively. The difference in bag manufacturing cost calculation lies in the factory overhead cost consisting of the cost of depreciation of the factory sewing machine, the cost of factory table depreciation, the cost of factory maintenance and the cost of factory utility.

scholarly journals MANAJEMEN SARANA DAN PRASARANA DI MI QURROTA A’YUN SLEMAN

2020 ◽  
Vol 6 (1) ◽  
Author(s):  
Maratul Qiftyah ◽  
Sandriansyah Sandriansya
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Learning Process ◽  
Field Research ◽  
Qualitative Approach ◽  
Educational Facilities ◽  
Main Subject ◽  
Data Presentation ◽  
Descriptive Method ◽  
Collection Methods

Madrasas will be able to develop if educational facilities and infrastructure support the learning process. The purpose of this research is to describe the management of facilities and infrastructure in MI Qurrota A'yun. This research is a field research using descriptive method with a qualitative approach. The main subject in this study is the headmaster of the madrasa. Data collection methods used in this research are interviews and observation. Techniques used for data analysis are data reduction, data presentation, and drawing conclusions. Based on the results of the study it can be seen that the management of facilities and infrastructure in MI Qurrota A'yun there are several stages, including: 1) planning of facilities and infrastructure by analyzing the whole beforehand, 2) procurement of facilities and infrastructure, 3) inventory of facilities and infrastructure, 4 ) the use or use of facilities and infrastructure by the madrasa, educators, and all students must be monitored by the selected party madrasa, 5) maintenance of facilities and infrastructure is very important for educators and students so that the goods in the madrasa remain under supervision and care

scholarly journals Pelaksanaan Program Kota Tanpa Kumuh di Kota Padang

2019 ◽  
Vol 2 (3) ◽  
pp. 168-173
Author(s):  
Musral Lingga Wati ◽  
Yusnanik Bachtiar
Keyword(s):  
Community Participation ◽  
Field Research ◽  
Community Empowerment ◽  
Qualitative Approach ◽  
Public Works ◽  
Main Obstacle ◽  
Large Cities ◽  
The Village ◽  
Descriptive Method ◽  
Research Show

Abstract Slum is a problem that has long since occurred and also become the main obstacle to the development of large cities, including one of Padang's right city in the village of Dadok Tunggul Hitam and village of Alai Parak Kopi. In line with the problem, the Ministry of Public Works and housing of the Indonesian people created a national slum handling strategy program called the Program Kota Tanpa Kumuh (Kotaku). This Program is in the implementation of Dadok Tunggul Hitam and Alai Parak Kopi. This research aims to meet the implementation of the Ungrungy City program, community participation, and constraints during its implementation. The type of research used is Field research with a descriptive method through a qualitative approach. The informant of this research is a subdistrict apparatus, Kelurahan, Community Empowerment Institute (LPM), an ungrungy city Program activists and elements of society. Data collection techniques through observation, interviews, and documentation. The results of this research show that the implementation of the Ungrungy City program in the two villages is already running well, as well as the participation of its significant community, as well as the constraints are also not so much, only partly People do not understand the purpose of the program of the Ungrungy city because there is busy work. Key words: Program Kota Tanpa Kumuh, Community Participation

scholarly journals Analisis Ekonomi Penggunaan Tepung Kiambang (Salvinia Molesta) Terfermentasi dalam Ransum Ayam Jawa Super

2021 ◽  
Vol 2 (2) ◽  
pp. 42-46
Author(s):  
A P Tanjung ◽  
T Rumiyani ◽  
Nurhayati Nurhayati
Keyword(s):  
Research Method ◽  
Production Cost ◽  
Economic Value ◽  
Production Costs ◽  
Average Yield ◽  
Salvinia Molesta ◽  
Control Stage ◽  
C Value ◽  
And Control ◽  
Descriptive Method

The research was conducted in the livestock cage of Lampung State Polytechnic in November - December 2019. This study aims to analyze the production cost of using femented kiambang flour on super Javanese chicken ration. The research method used is descriptive method. Data collection is done by taking samples from controls and treatment with a total of 15 heads each at the end of maintenance. The average yield on the administration of fermented kiambang flour of 10% resulted in an IOFC value of Rp. 13,553 and control resulted in an IOFC value of Rp. 12,868. The average yield on the administration of fermented kiambang flour 10% produces a BEP value of Rp. 31,584 and control produces a BEP value of Rp. 33,636. The average yield on the administration of fermented kiambang flour 10 % produces an R/C value of 1,215 and at the control stage produces an R/C value of 1,180. The average yield on the administration of fermented kiambang flour of 10% produces a B/C value of 0.215 and at the control stage produces a B/C value of 0.180. So it can be concluded that the use of fermented kiambang flour as much as 10% on super Javanese chicken rations can reduce production costs and have economic value.

scholarly journals Tunda-Tunda Bamban Dalam Kebudayaan Masyarakat Melayu Tamiang di Aceh (Analisis Wacana Teks, Koteks, dan Konteks)

2018 ◽  
Vol 3 (2) ◽  
pp. 141
Author(s):  
Abdul Gapur ◽  
Rivai Baiquni ◽  
Mhd. Pujiono
Keyword(s):  
Social Control ◽  
Field Research ◽  
Qualitative Approach ◽  
Descriptive Method

This research discusses about kid’s playing song tunda-tunda bamban in Melayu Tamiang society. This research is kind of qualitative approach by using descriptive method. The data were taken from field research as the result of observation and directly interview toward informant of Melayu Tamiang society in Kampong Batu Aru, District Bandar Pusaka, Province Aceh.  In analyzing function and meaning of the song, it is used theory of context and semiotics. Furthermore, the function of the song in society is analyzed by using Easman’s etnoscience theory. The result of research is found that kid’s playing song tunda-tunda bamban is the song for starting and during the game. The functions of song tunda-tunda bamban are such consolation, kid’s education media, application of societies’ norms, social control and strenghten the bounding of fraternity.  

Sign in / Sign up

Export Citation Format

Share Document