scholarly journals DETERMINATION OF THE UJRAH OF GOLD PAID GOODS AT MANDIRI SHARIA BANK (BSM) BATUSANGKAR

2021 ◽  
Vol 20 (2) ◽  
pp. 259
Author(s):  
Elimartati Elimartati ◽  
Muhammad Rizky Prima Sakti ◽  
Hebby Rahmatul Utamy ◽  
Utari Aulia Rifmadani
Keyword(s):  
Qualitative Methods ◽  
Field Research ◽  
Research Results ◽  
Administrative Costs ◽  
Analysis Technique ◽  
The Cost ◽  
Cost Determination ◽  
And Storage ◽  
Loan Amount

This study analyzes the cost determination for a gold pawn ujrah at the branch of Banque Syariah Mandiri Batusangkar. This type of research is field research with qualitative methods. The analysis technique is based on the Fatwa DSN and the theory advanced by Rozalinda. The research results explain that the implementation of the gold pledge at the branch of Bank Syariah Mandiri Batusangkar in accordance with the Standar Operasional Prosedur (SOP) that have been set by the Bank. The costs of administration, maintenance and storage of the pledged goods are determined according to the amount of the customer's loan, the level of fees also depends on the amount of customer loans. So this is not in line with Fatwa DSN No. 25/DSN-MUI/III/2002 regarding Rahn, in point four, stated that maintenance and storage charges should not be based on loan amount. It is also not in line with the theory advanced by Rozalinda that the administration of administrative costs is based on the weight of the gold, the cost of maintaining and storing or renting the premises according to the content of the gold.

scholarly journals PERAN ORANG TUA DALAM MEMBERIKAN PENDIDIKAN SEKS PADA ANAK USIA 6-13 TAHUN DI DESA SUNGAI KUYUNG KECAMATAN PANCUNG SOAL

2020 ◽  
Vol 5 (2) ◽  
pp. 196-201
Author(s):  
Ramadhani Ramadhani ◽  
◽  
Efendi Efendi ◽  
Keyword(s):  
Qualitative Methods ◽  
Sex Education ◽  
Field Research ◽  
Snowball Sampling ◽  
Sex Abuse ◽  
Child Sex Abuse ◽  
Descriptive Qualitative

The purpose of this study is to illustrate the efforts made by parents in providing sex education to children aged 6-13 years. To explain what form of child questions about sex and to explain the obstacles faced by parents in providing sex education to children aged 6-13 years in Sungai Kuyung Kecamatan Pancung Soal Sub-District. This research is field research with descriptive qualitative methods. In the determination of the sample the author uses snowball sampling. The results of the research that has been conducted in Sungai Kuyung River Village are parents trying to provide sex education to the child and answer the child's questions about sex. Here parents play a role in teaching child sex abuse by applying when entering the parent's room by asking permission before entering, teaching how to look at the situation seen by the child. Then parents also avoid the child from free sex by separating the bed between the parent and brother or sister. Parents also explain about sex to their child as much as they can.

scholarly journals KEMISKINAN PADA MASYARAKAT DESA SOFAN KECAMATAN TALIABU TIMUR SELATAN KABUPATEN PULAU TALIABU

2021 ◽  
Vol 2 (1) ◽  
pp. 82-86
Author(s):  
Suti Sutrisno Lateba ◽  
Ferdinan Kerebungu ◽  
Rasyid Umaternate
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Qualitative Methods ◽  
Sampling Technique ◽  
Village Community ◽  
The People ◽  
Analysis Technique ◽  
Low Education ◽  
The Government

The problem in this study is poverty in the people of Sofan Village, South East Taliabu District, Taliabu Island Regency. The purpose of this study was to assess poverty in the community of Sofan Village, South East Taliabu District, Taliabu Island Regency. This study uses qualitative methods with data collection techniques used are observation, documentation and interviews. The data analysis technique used in this study was the Milles and Huberman technique. Determination of informants in this study using purposive sampling technique. The results show that in general the Sofan Village community is a poor community, and the factor that causes poverty in the Sofan Village community is the low education factor, this lack of employment can be seen in general from the work of the community is farmers and fishermen. Another thing that causes poverty is the lack of income and the habit of some people who were still sitting before working. Another factor that causes poverty in the people of Sofan Village is the attitude of being dependent on other parties, especially the Government. This attitude of being too dependent on others is what causes them to live in poverty.

EU Approaches to Unification of Methodologies for Determination of Building Object Life Cycle Costing

2014 ◽  
Vol 1044-1045 ◽  
pp. 1863-1867 ◽  
Author(s):  
František Kuda ◽  
Eva Wernerova Berankova
Keyword(s):  
Life Cycle ◽  
Investment Project ◽  
Current Situation ◽  
Life Cycle Costing ◽  
The World ◽  
Building Life Cycle ◽  
The Cost ◽  
Cost Determination

The paper is focused on questions of building life cycle costing determination (LCC). Current situation concerning the LCC determination in the world is analysed and it is stated here what documents deal with these questions and at the same time also the ISO 15 686 standpoint is stated here. To point out to the importance of the cost determination in this field which is born already with investment project preparation is the aim of this paper.

Nilai Po Sapo Esempay (Kesetiakawanan) dan Sokkla (Keagamaan) Dalam Penentuan Harga Jual Roti dan Kue di Madura: Sebuah Studi Fenomadurologi

2018 ◽  
Vol 6 (1) ◽  
pp. 1-22
Author(s):  
Rusmiati Ningsih ◽  
Robiatul Robiatul Auliyah ◽  
Achdiar Redy Setiawan
Keyword(s):  
Qualitative Methods ◽  
Business Owners ◽  
Raw Material ◽  
Selling Price ◽  
Mutual Help ◽  
Research Site ◽  
Material Costs ◽  
The Cost

This research seeks to uncover the practice of selling bread and cakes in Madura. This research using qualitative methods in the process of discovery the answers, and also phenomadurological approach in the process of analysis the extending about awareness of "Aku" with Madura culture. The approach is chosen because researchers need the depth methods to reveal the reality behind the phenomenon. The research is also need the informants, there are two main informants is home business owners amounted to 2 people, as well as supporting informants that the customer amounted to 4 people. This research site was conducted at the place of home business in Jl. K Lemah Duwur Bangkalan. The results showed that the practice of determining the price of bread and cookies that occur based on the calculation of raw material costs and factory overhead costs. In addition, there are costs which made bythe invisible mark up. After exploring the cost and the markup, there is a determination of the values contained in the selling price. The values contained namely Po Sapo Esempay (Solidarity) realized with a sense of mutual help, family/ friend as an advantage over the matter, an expression of care, sharing the happiness, trust to others and also to give an attention to the situation around us. Another value that is contained is Sokkla (Religiousity), which materialized with their interests for the charity, belief in God's justice, charity as savings in the Hereafter, and surrender to God. Keywords: Selling Price, Phenomadurology, Po Sapo Esempay (Solidarity), Sokkla (Religiousity)

scholarly journals Evaluasi Harga Jual Dengan Metode Cost Plus Pricing Pendekatan Full Costing Pada UMKM Saputra Snack Di Kota Bontang

2021 ◽  
Vol 9 (3) ◽  
pp. 193
Author(s):  
Nita Wulandari
Keyword(s):  
Research Method ◽  
Production Costs ◽  
Selling Price ◽  
Administrative Costs ◽  
Analysis Technique ◽  
Production Building ◽  
Marketing Costs ◽  
The Cost ◽  
Cost Components

This study aims to determine whether there is a difference in the calculation in determining the selling price between the UMKM Saputra Snack method with the cost plus pricing method with full costing approach and to know the selling price use the cost plus pricing method with full costing approach at the UMKM Saputra Snack can be able to competitive. The type of research is used quantitative. The research method used case study. The analysis technique used to calculation of the selling price using the cost plus pricing method with a full costing approach. The data used in this study are data on production costs and non-production costs during 2019. The results show that there are differences in setting the selling price because of the inaccuracy in treating cost components, namely the components of factory overhead costs such as equipment depreciation costs, production building depreciation, administrative costs, marketing costs in calculating the cost of goods manufactured which are used as the basis for determining the selling price. So that the calculation of the selling price with the cost plus pricing method, the full costing approach is greater than selling price of UMKM Saputra Snack. The results of the evaluation of the selling price of product using the cost plus pricing method of the full costing approach at UMKM Saputra Snack can still compete with similar products, because the selling price of similar products on the market is still high. Therefore, the results of the evaluation of the selling price of UMKM Saputra Snack's product are still reasonable and the selling price of the product can be increased so that it can increase the profit as expected.

scholarly journals Nilai Po Sapo Esempay (Kesetiakawanan) dan Sokkla (Keagamaan) Dalam Penentuan Harga Jual Roti dan Kue di Madura: Sebuah Studi Fenomadurologi

2018 ◽  
Vol 6 (1) ◽  
pp. 1-22
Author(s):  
Rusmiati Ningsih ◽  
Robiatul Robiatul Auliyah ◽  
Achdiar Redy Setiawan
Keyword(s):  
Qualitative Methods ◽  
Business Owners ◽  
Raw Material ◽  
Selling Price ◽  
Mutual Help ◽  
Research Site ◽  
Material Costs ◽  
The Cost

This research seeks to uncover the practice of selling bread and cakes in Madura. This research using qualitative methods in the process of discovery the answers, and also phenomadurological approach in the process of analysis the extending about awareness of "Aku" with Madura culture. The approach is chosen because researchers need the depth methods to reveal the reality behind the phenomenon. The research is also need the informants, there are two main informants is home business owners amounted to 2 people, as well as supporting informants that the customer amounted to 4 people. This research site was conducted at the place of home business in Jl. K Lemah Duwur Bangkalan. The results showed that the practice of determining the price of bread and cookies that occur based on the calculation of raw material costs and factory overhead costs. In addition, there are costs which made bythe invisible mark up. After exploring the cost and the markup, there is a determination of the values contained in the selling price. The values contained namely Po Sapo Esempay (Solidarity) realized with a sense of mutual help, family/ friend as an advantage over the matter, an expression of care, sharing the happiness, trust to others and also to give an attention to the situation around us. Another value that is contained is Sokkla (Religiousity), which materialized with their interests for the charity, belief in God's justice, charity as savings in the Hereafter, and surrender to God. Keywords: Selling Price, Phenomadurology, Po Sapo Esempay (Solidarity), Sokkla (Religiousity)

scholarly journals Juridical Review of Notary Role in Fiduciary Insurance in PT. Andalan Finance Indonesia (Nasmoco Credit) Semarang

Jurnal Akta ◽  
2019 ◽  
Vol 6 (3) ◽  
pp. 451
Author(s):  
Nurcahyo Pratomo Widodo ◽  
Lathifah Hanim
Keyword(s):  
Field Research ◽  
Secondary Data ◽  
Data Sources ◽  
Primary Data ◽  
Research Results ◽  
Is Research

The purpose of this study was to analyze: 1) Implementation of the agreement with the Fiduciary PT. Andalan Finance Indonesia (Nasmoco Credit) Semarang. 2) The role of the Notary in the Deed of Fiduciary Manufacture PT. Andalan Finance Indonesia (Nasmoco Credit). 3) Obstacles and solutions in the manufacture of the Deed of Fiduciary PT. Andalan Finance Indonesia (Nasmoco Credit) Semarang.This research is research with empirical juridical approach. Specification of the research is descriptive. In this study, researchers obtained the primary data sources through interviews and field research object of research Nasmoco Credit and Notary in Semarang. The secondary data obtained through literature.The research results are: 1) Implementation of the agreement with the Fiduciary PT. Andalan Finance Indonesia (Nasmoco Credit) Semarang starting from the stage financing request of consumers, the application review consumer financing, the stages of recommendation, preparation of contract documents, disbursement of consumer financing, the stages of the agreement, the stages of the determination of insurance, the imposition of fiduciary, a deed to the notary and registration of fiduciary to fiduciary office. 2) The role of the Notary in the Deed of Fiduciary Manufacture PT. Andalan Finance Indonesia (Nasmoco Credit) Semarang is a Notary role in making authentic deed in the form of fiduciary deed in accordance with the provisions of the legislation as well as the notary office. 3) Barriers perceived by the notary that there are no obstacles for the data and procedures required by the notary had been prepared in full by both parties to undertake the financing agreement. This makes the notary does not have a bottleneck in the fiduciary deed. But for the problems in case of default Credit Nasmoco the path of deliberation, billing, administration subpoena or warning and the last way is a claim to court if there is no response from the Debtor.Keywords: Fiduciary; Agreements; Credit

scholarly journals DAMPAK IMBALAN KERJA DAN HARGA POKOK PRODUKSI TERHADAP LABA BRUTO PT. UNILEVER INDONESIA, TBK.

2020 ◽  
Vol 16 (2) ◽  
pp. 145
Author(s):  
Francisca Sestri Goestjahjanti
Keyword(s):  
Large Scale ◽  
Hypothesis Test ◽  
Employee Benefits ◽  
Analysis Technique ◽  
Statistical Program ◽  
The Mind ◽  
The Cost ◽  
Heating Up ◽  
The Impact

<p align="center"><strong><em>ABSTRACT</em></strong></p><p><em>The growth of large-scale and medium-scale manufacturing industries in Indonesia today is not yet encouraging and tends to slow down year on year in the first quarter of 2019 and in the 2018 quarter, become down 0.80 percent, due to political temperatures heating up ahead of the presidential election. The rejection of the Omnibus Law made the Company to recalculate the determination of employee benefits which would affect company profits. This study aims to analyze the magnitude of the impact between employee benefits and the cost of good manufacture to the gross profit of PT. Unilever Indonesia, Tbk.. Hypothesis test of this study becomes a reference in establishing the research method. By measuring the dependency between the influencing variables on the affected variable described the mind frame of the model. The analysis technique uses linear regression with the SPSS statistical program. The results of the study are: There is a significant impact between employee benefits on gross profit of 84.90 percent. There is a significant impact between cost of good manufacture on gross profit of 98.70 percent. And simultaneously there is a very significant impact of 99.10 percent between employee benefits and the cost of good manufacture to the gross profit of PT. Unilever Indonesia, Tbk.</em><em></em></p><p><strong><em>Keywords: </em></strong><em> </em><em>Employee Benefits, Cost of Good Manufacture, and Gross Profit</em><em></em></p>

scholarly journals Analisis Fatwa DSN-MUI Nomor 25/III/2002 Terhadap Penetapan Ujrah Dalam Akad Rahn Di BMT UGT Sidogiri Cabang Waru Sidoarjo

2017 ◽  
Vol 2 (2) ◽  
Author(s):  
M. Zainuddin Alanshori
Keyword(s):  
Financial Institutions ◽  
Financial Institution ◽  
Descriptive Analysis ◽  
Field Research ◽  
The Public ◽  
Administrative Costs ◽  
Islamic Financial Institutions ◽  
The Difference ◽  
Document Review

Sharia financial institutions are financial institutions that not only prioritize profit oriented, but also a financial institution that also puts the public good in accordance with the demands of sharia which is the foundation of all Islamic financial institutions. One application is to implement a moral and spiritual based service. This field research will answer the question. First, how is application of ujrah determination in contract of rahn in BMT UGT Branch Sidogiri Waru Sidoarjo? The second, how is the analysis of the DSN-MUI fatwa NUMBER 25/III /2002 on the determination of ujrah in the contract of rahn in BMT UGT Branch Sidogiri Waru Sidoarjo? Data collection techniques used are interview, document review, and observation, then analyzed by using descriptive analysis method, with deductive thought pattern, that is theory of rahn, ijarah, and fatwa of National Sharia Council (DSN) with general characteristics and then linked with the facts on the ground about the fatwa of DSN-MUI NUMBER 25/III/2002 on the establishment of ujrah in the contract of rahn in BMT UGT Branch Sidogiri Waru Sidoarjo with special characteristics. From the results of the study, the author concludes the application of the determination of ujrah in the covenant of rahn in BMT UGT Branch Sidogiri Waru Sidoarjo, namely the determination of ujrah through two contracts, namely rahn and ijarah contract. The procedures for the implementation of the contract are as follows: Rahin (customer) comes to murtahin (BMT) while delivering marhun (collateral goods) then the goods will be estimated. As a result of this, the rahin will be subject to administrative costs. Then rahin signs the agreement or contract of rahn. After that, to entrust the goods hock, rahin must implement contract of ijarah (contract to rent place). Consequently it arise ujrah. In this case, it means that customer must implement two barrage of contract. The determination of ujrah applied in BMT is not in accordance with the Fatwa DSN-MUI NO: 25/DSN-MUI/ III/2002 because the determination of ujrah is determined from the amount of the customer’s loan, while the difference is the discount given to the customer for applying smaller loan. The determination of discount is determined from ujrah or ijarah fee charged to the customer. This discount is calculated based on the percentage of estimated value of customer’s loan amount. Keywords: Ujrah Determination, Rahn Contract, DSN-MUI Fatwa

D. ANALISA PENERAPAN ACTIVITY BASED COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI PADA TEMPE BAROKAH

2019 ◽  
Vol 2 (1) ◽  
pp. 33-44
Author(s):  
Mujapar . ◽  
Amalia Pujiarti ◽  
Amalia Pujiarti ◽  
Elias Bagul ◽  
Herlina Milansari W. N ◽  
...  
Keyword(s):  
Small And Medium Enterprises ◽  
Activity Based Costing ◽  
Business World ◽  
Descriptive Research ◽  
Analysis Technique ◽  
Cost Of Production ◽  
Medium Enterprises ◽  
The Cost ◽  
Keywords Cost

Abstrak Persaingan dunia bisnis tempe di wilayah sidoarjo semakin lama makin berkembang maka oleh karenaitu diperlukan sebuah metode dalam melakukan perhitungan analisis penerapan. Lokasi penelitian yaitu pada usaha mikro, kecil dan menengah (UMKM) tempe yang terletak di daerah sidoarjo. untuk menentukan harga pokok produksi penelitian ini menggunakan metode perhitungan Activity Based Costing. Penelitian ini bertujuan untuk menguji  analisis penentuan harga pokok produksi. Usaha yang menjadi obyek penelitian ini yaitu usahaTEMPE BAROKAH. Metode analisis penelitian ini menggunakan penelitian deskriptif dengan suatu pendekatan kualitatif. Teknik analisis yang digunakan peneliti yaitu perhitungan PengeluaranBahanPokok, PengeluaranBiayaKaryawan dan Biaya Cadangan. Berdasarkan hasil penelitian ini menunjukan bahwa biaya produksi berdasarkan metode Activity Based Costing padausahaTEMPE BAROKAH sebesar Rp. 25.500.000, sedangkan dalam metode konvensional menghasilkan sebesar Rp.71.055.000. Dalam hasil tersebut  terdapat selisih sebesar Rp.45.555.000 Kata Kunci :HargaPokokProduksi, Activity Based Costing   Abstract Tempe business world competition in the Sidoarjo region is increasingly growing, therefore a study is needed to study the feasibility of the business. The location of the research is the micro, small and medium enterprises (UMKM) of tempe located in Sidoarjo. To determine the cost of production this research uses the Activity Based Costing calculation method. This study aims to test the analysis of the determination of the cost of production. The business that is the object of this research is the TEMPE BAROKAH business. The method of analysis of this study uses descriptive research with a qualitative approach. The analysis technique used by researchers is the calculation of Principal Expenditures, Employee Expenditures and Reserve Costs. Based on the results of this study indicate that the cost of production based on the Activity Based Costing method in the TEMPE BAROKAH business is Rp.25,500,000, while in the conventional system generates Rp.71,055,000. In these results there is a difference of Rp.45,555,000 Keywords :Cost of Goods Sold, Activity Based Costing

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