scholarly journals Penerapan Biaya Standar Dalam Pengendalian Biaya Produksi

2020 ◽  
Vol 4 (1) ◽  
pp. 381-387
Author(s):  
Dewi Anggraini ◽  
Yuli Nurhayati

This study aims to determine the control of production costs by applying standard costs in the Kerupuk Khas Malalo Industry of Lubuklinggau City. This research is a qualitative research. The data sources used are primary data sources and secondary data sources. The data collection techniques used were interviews, observation and documentation. The results showed that the Jangek Khas Malalo Crackers Industry in Lubuklinggau City experienced an unfavorable difference in purchasing raw materials, controlling labor costs had not been effective because of the increase in wage rates and the addition of one employee as well as controlling factory overhead costs as well. has not been effective because it does not perform calculations in accordance with the actual calculation. In conclusion, the Jangek Khas Malalo cracker industry in Lubuklinggau City has not controlled production costs properly in production activities and has experienced an unfavorable difference due to the increase in costs incurred in production activities. Keywords: Production Costs, Standard Costs, Control  

2021 ◽  
Vol 15 (1) ◽  
pp. 69
Author(s):  
Siti Sopiah

Learning the art of calligraphy based on chemical experiments is an activity of learning the art of calligraphy in developing the potential of students to foster creativity, instill value, and develop productive abilities by using harmless materials, namely using colored plants. The purpose of this research was to determine the process and to obtain calligraphy work in learning the art of calligraphy based on chemical experiments. The type of method used in this research is field qualitative research. The data sources in this study were divided into two: first, primary data sources consisting of the principal, educators, and students of SDN 8 Kawunglarang Rancah; second, secondary data sources obtained through tracing of various references. Furthermore, the data collection instruments used were observation, interviews, and documentation, as well as the data analysis techniques used, namely through three stages including data reduction, data presentation, and drawing conclusions. The results of this study indicate that the process of learning the art of calligraphy based on chemical experiments includes the planning, implementation, and evaluation stages. The work of SDN 8 Kawunglarang students is still in the basic stages so there are several mistakes in its making.


2020 ◽  
Vol 1 (1) ◽  
pp. 25-36
Author(s):  
Zulkifli Zulkifli ◽  
Muh. Syarif Hasyim ◽  
Hamiyuddin Hamiyuddin

The discussion in this research is terrorism from the perspective of Islamic criminal law (fiqih jinayah). The problem that becomes the focus of research is how terrorism is in the review of Islamic criminal law or jinnayah fiqh. Qualitative research, the source of which is library research, is the method used in research. There are two kinds of data sources in this research, namely primary and secondary data sources, while the data collection and analysis uses literature review research. The data were analyzed using the Islamic criminal law theory approach. So as a result of this research that acts of terrorism are not justified in Islamic teachings. The birth of this action is because the perpetrators have shallow thoughts or have very minimal thoughts and have political goals to harm themselves and others. They even consider this act as Jihad, even though in fact it is not a jihad but an act that brings fear to potential victims.


2021 ◽  
Vol 2 (2) ◽  
pp. 41
Author(s):  
Putri Handayani ◽  
Sulastri Caniago

This study aims to explain the practice of paying debts by working in terms of fiqh muamalah in Jorong Malintang Nagari Lawang Mandahiling, Salimpaung District, Tanah Datar Regency. This research is a field research. The data sources consist of primary data sources, namely 7 people who owe, 7 people who give debts and 1 scholar, while secondary data sources are documentation and books and scientific works related to accounts payable. Data collection techniques that the author uses are interviews and documentation. The data analysis technique that the author uses is descriptive qualitative analysis. This study found that the implementation of debt payments by working carried out by the community in Jorong Malintang Nagari Lawang Mandahiling, Sallimpaung District, Tanah Datar Regency, namely debt and money receivables which was only done verbally without any written evidence. If it is due, but the borrower is unable to pay it and the payment is made by working in the person's field with his wages taken in exchange for the debt. The execution of debts paid by work is included in usury where the debtor takes the excess wages for working money when paying his debts.


2021 ◽  
Vol 9 (2) ◽  
pp. 55
Author(s):  
Bella Yulfarida

<p>The purpose of this study is to determine the juridical analysis of the position of the child, the legal status of the child and to find out the government's efforts to overcome the position of the child from an unregistered marriage. This type of research is an empirical descriptive qualitative. The data source uses primary data sources and secondary data sources. Data collection techniques are interviews, observation and documentation. The results of the study indicate that children resulting from unregistered marriages are registered and then registered in the civil registration in order to obtain a legal legal position. The legal status of unmarried children is that after the Decision of the Constitutional Court Number 46/PUU-VIII/2010, if it can be proven based on science and technology and/or other evidence, it turns out that they are related by blood as their father, then they are entitled to inherit from their father. The government's effort in overcoming the position of children from unregistered marriages is to socialize so that siri couples become legal marriages, namely by registering with marriage istbat and re-marrying.</p><p>Keywords: legal status, legal status, children, unregistered marriage</p>


Jurnal Anifa ◽  
2020 ◽  
Vol 1 (1) ◽  
Author(s):  
Nina Rahayu

Tujuan dari penelitian ini untuk melihat upaya guru dalam membentuk karakter siswa di MIN 2 Langsa dan melihat bagaimana pembelajaran modelling dalam membentuk karakter siswa. Jenis penelitian kualitatif, dengan sumber data primer dan sekunder. Teknik pengumpulan data dalam penelitian ini menggunakan wawancara, observasi dan dokumentasi setelah data didapatkan lalu data dianalisis dengan mereduksi data, menyajikan data dan menarik kesimpulan. Kesimpulan hasil penelitian ini ada dua, pertama upaya guru dalam membentuk karakter siswa di MIN 2 Langsa Kedua, karakter siswa dapat dibentuk dengan pembelajaran modelling, karena pembelajaran ini menuntut pada aspek model yang diberikan kepada siswa oleh sebab itu siswa akan memperhatikan dan mengingat contoh karakter yang dimodelkan sehingga lahirlah tindakan dari siswa untuk berkarakter seperti yang dimodelkan.   Kata kunci: pembelajaran modelling, karakter   Abstract The purpose of the study to look at the teacher's efforts in shaping the student character in MIN 2 Langsa and see how modelling learning in shaping the student character. Qualitative research types, with primary and secondary data sources. Data collection techniques in this study use interviews, observations and documentation after data is obtained then data is analyzed by reducing data, presenting data and drawing conclusions. The conclusion of the study results is twofold, first the teacher's efforts in shaping the student character in MIN 2 Second Langsa, the student character can be formed with modelling learning, as this learning demands on the aspect of the model given to students by which reason students will notice and remember examples of modeled characters so that there is an action from students to character as modeled.   Keyword: modelling learning, character


2019 ◽  
Vol 6 (1) ◽  
pp. 1-6
Author(s):  
Vina Islami ◽  
Vina Islami

AbstractThe purpose of this study to determine: (1) on the system mortgage (mortgage) PT. Bank Bank Tabungan Negara Tbk. Bogor Branch, (2) analyze the effectiveness of the system of mortgage (mortgage) in order to reduce non-performing loans. This type of research is a descriptive study. Studies using primary data sources and secondary data sources, with the data from interviews with employees. Data collection techniques using observation, interviews, and documentation. The results of the research showed that the system of credit is good enough to see the results of the NPL, but still lack a document - a document that is used to clarify the penginformasian system of mortgage (mortgage). And there is a discrepancy of employees in the implementation of tasks and responsibilities.  Keyword : System, Housing Loan, Non-performing loan, the Internal Control  


2021 ◽  
Vol 2 (1) ◽  
pp. 113-122
Author(s):  
Anak Agung Ngurah Putra Laksana ◽  
I Wayan Adnyana ◽  
I Kadek Yudha Pranata ◽  
Ida Ayu Kade Arisanthi Dewi

This study discusses breaststroke. This type of research is descriptive qualitative. The informants in this study were 6 informants consisting of 5 students of class VII 4 and 1 informant of the sixth grade health care teacher 4 SMP Negeri 5 Kuta Selatan. Qualitative data with written words and data sources used in this study are primary and secondary data sources. Primary data sources used in this study are direct observation and calculation, secondary data used are interview data and questionnaires. Data collection techniques using triangulation are observation, interviews, and questionnaires. The analysis of the data used is the analysis of Miles and Huberman namely the analysis of interactive model data which is done through the steps of data collection, data reduction, data presentation, and conclusions concatenation. The results of this study indicate that students have sufficient ability to perform basic breaststroke movements with (good) categories. With a percentage of the results of observations as many as 18 students (60%) are in the good category and as many as 12 students (40%) are in the sufficient category. The results of the interview data are already maximal. Because a little inhibiting factor. The results of the questionnaire data showed as many as 18 students (60%) in the good category and as many as 12 students (40%) were in the sufficient category. From the three data, get the maximum data results with the category (good).   Keywords: Ability, Basic Motion, Chest Style Swimming.  


Refleksi ◽  
2020 ◽  
Vol 19 (2) ◽  
Author(s):  
Hamdani Anwar

The main focus of this research is the problem related to signs and symbol of al-Aḥrūf al-Muqaṭṭa’ah that are contained in the Qur’an. The questions formulated are 1). How do sufis understand al-Aḥrūf al-Muqaṭṭa’ah and 2). What signs and symbols do they say from the al-Aḥrūf al-Muqaṭṭa’ah. This research is included in the ‘Ulūm al-Qur’ān study. In the term of orientation, this research is included in an effort to explain elements that are still widely debated and not well understood. The data sources used used in this study cinsited of two types, namely primary data sources and secondary data sources. Those included in the primary data sources are the work of the exegesis of Ḥaqāiq al-Tafsīr written by al-Sulāmī, Laṭāif al-Ishārat written by al-Qushayrī and Tafsīr al-Jaylānī written by Abdul Qadir al-Jaylānī. Meanwhile, included in the scondary data sources are some literture that is directly or not realted to this fresearch. The method used in this data collection is literatur data documentation. There are twoconclusion obtained from this study. First, the sufis prefer the inner meaning of the beginning of each surah which consits of Hijaiyah letters, because the outer meaning is difficult or incomprehensible. Second, the sufis differ when they reveal the signs and symbols from the beginning of the surah. There are those who understand it as a sign of Allah and His attributes, and others consider that the beginning of the surah is a sign of the glory of the Prophet Muhammad peace be upon him, especially those related to the person and duty as the messenger of Allah.


Author(s):  
Nova Syahreny ◽  
Samsuar ◽  
Rizky Andana Pohan

Bullying is a behavior of intolerance to differences and freedom. In Islam, it is strictly forbidden and strongly discourages the condescension of others. Islamic Guidance is the activity of providing assistance to individuals and groups continuously and systematically to solve problems in his life in accordance with the provisions of Allah SWT which is guided by the Qur'an and Hadith, so that they can achieve happiness later. Islamic guidance is very important in dealing with bullying that occurs to create quality students. This type of research is qualitative research, research data sources are classified as primary data and secondary data. Data collection tools and techniques used were interview, observation and documentation. The results showed that Islamic guidance for students in the Tazkiah Langsa Integrated Islamic Elementary School, was a systematic assistance in solving problems surrounding bully behavior in schools.


2019 ◽  
Vol 3 (2) ◽  
pp. 142
Author(s):  
Defy Habibi Muhammad

This study used a qualitative approach and descriptive type of research, with the aim to provide a snapshot of a particular symptom. Techniques of data collection through observation, interviews, documentation and snowballing sampling. To analyze the data used descriptive qualitative methods and triangulation, the description is based on the symptoms that appear while the triangulation, ie, data checking technique that uses something other than the data for checking purposes or as a comparison to the data. The source of the data used in this research is the source of primary data and secondary data sources. This research used theory which is a method Glann calistung Doman. From the results ofthis study indicate that individuals Village Jati Probolinggo qiroati considers that this method is a method that is appropriate to in crease the reading and writing of the Qur'an as it is a method of reading the Qur’an that directly incorporate and practice reading Tartil accordance with qoidah tajwid. Effectiveuse of methods qiroati, qiroati method can be implemented by way of grouping students according to the level of its volumes since this method does not see the age of the child but the child's ability malihat. Cooperation between the agencies and parents to develop and increase interest in reading and writing of the Qur'an to his son. Ustadz/ustdzah trying to improve the reading and writing of the Qur'an by using classical methods of individual and under stand each students individual differences.


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