scholarly journals Line Item Budgeting on Labor Costs to the Level of Income

Author(s):  
Abdalla Abdalla

Library research is a data collection technique through the library in the form of literature books, and lecture materials that are relevant to the problem under study. In this study, the authors used the following data collection methods Research library (library research) It is a data collection technique through the library in the form of literature books, and lecture materials that are relevant to the problem under study. Field research (field research) is direct retrieval of the object under study by taking the following steps Observation, namely data collection through direct observation of the object under study, Interviews, namely conducting interviews with leaders and parties interested in the object of research.

2020 ◽  
Author(s):  
Gusti Rahma Ayu ◽  
Ratna Widayati

The purpose of this study was to determine how the credit settlement efforts at Bank Nagari Pembatu Tarusan Branch. Data collection research methods use two ways, namely library research (Library Research) and field research (Field Research). The results of the study were to find out the causes of problem loans and how to resolve non-performing loans at the bank Tagiri branch


2021 ◽  
Vol 2 (1) ◽  
pp. 59-77
Author(s):  
Ahmad Syaripudin ◽  
Akhmad Hanafi Dain Yunta ◽  
Darussalam

This study aims to determine and understand the akkkorontigi tradition in the Perspective of Islamic Law and Customary Law that occurred in Bontosunggu Village, Bajeng District, Gowa Regency. This type of writing is field research (field research) using historical approaches, social expectations, anthropological approaches and religious approaches, then data collection methods using interview and observation techniques the author tries to argue about the object being studied in accordance with the reality that occurs in society. The results showed that in carrying out marriage, the akkorontigi tradition is one of a series of wedding processions that cannot be missed and is a habit of their ancestors that has existed since time immemorial. The akkorontigi event is a series of sacred events that are attended by all relatives and invited guests which contain values ​​that are meaningful so that the bride's family can live in harmony. However, in practice, it is necessary to present good intentions and distance oneself from thoughts or beliefs that lead to the shirking of the symbols of tools and objects used in Akkorongtigi. Even so, Akkorongtigi can be preserved by applying several solutions in its implementation, such as wearing clothes that are not tight and covering the genitals, and not shaking hands for non-mahrams.


2020 ◽  
Vol 1 (2) ◽  
Author(s):  
Rustam Rustam

This study examines the Kiai's Leadership Strategy in Forming Aswaja's Character in An Nur Islamic Boarding School, Ngrukem, Bantul, Yogyakarta. This type of research was field research using a qualitative approach. Sources of data for this study were taken from data collection methods such as: first, direct observation or observation several times. Second, interviews with boarding school leaders, administrators, teachers, students, and residents around the boarding school. Third, documentation taken from field research studies with various related information. The results showed that all actions and activities carried out by the boarding school community (Dzuriyah Council, administrators, cleric, and students) at An Nur Islamic Boarding School, Ngrukem, Bantul, Yogyakarta not only memorized the Al-Qur'an, but also formed the character of Aswaja to the students.


2021 ◽  
Vol 7 (2) ◽  
pp. 157
Author(s):  
Muhammad Ali . ◽  
Uswatun Hasanah ◽  
Beko Hendro

This article discusses the implementation of the reading of Surah al-Mulk at the Raudhotul Ilmi Palembang Ta'lim Assembly and the views of the Raudhotul Ilmi Palembang Ta'lim congregation on the reading of Surah al-Mulk as well as an analysis of Max Weber on the recitation of surah al-Mulk at the Raudhotul Ilmi Palembang Ta'lim Assembly. This type of research is a field research (Field Research), the type of data used is qualitative with the study of living hadith. This study uses Max Weber's theory of social action related to four actions, namely, traditional action, affective action, value rationality action and instrumental rationality action. The subjects of this research are caregivers, administrators, ustaz and Jama'ah Majelis Ta'lim Raudhotul Ilmi Palembang. The data collection technique used observation by observing and paying attention to the implementation of the tradition of reading surah al-Mulk at the Raudhotul Ilmi Palembang Ta'lim Assembly. While the interview data, the researchers interviewed twelve Jama'ah as respondents, while the documentation was equipped with books, photos and books related to the research. Meanwhile, data analysis uses descriptions and explanations. This study found that the Jama'ah of the Raudhotul Ilmi Palembang Ta'lim Assembly was enthusiastic about the tradition of reciting surah al-Mulk in the Assembly. The congregation of the assembly is of the view that having the reading of Surah al-Mulk before starting the assembly is a good and good thing as a form of imitating the Prophet Muhammad. The congregation of the assembly supported this activity because of the benefits of reading it as a barrier from the torment of the grave and there were some congregations who routinely read Surah al-Mulk. It can be said that the response of the congregation of the assembly tends to know the values ​​contained in the hadith of reading surah al-Mulk. This shows that the living hadith in the congregation of the assembly was carried out and the Raudhotul Ilmi Palembang Ta'lim Assembly fulfilled Max Weber's theory of social action.


2020 ◽  
Vol 4 (1) ◽  
pp. 14
Author(s):  
I Wayan Arya Adnyana

<p><em>This study aims to: increase a deeper understanding of the value of tattwa education in Tutur Parakriya. This data is obtained using a method, and this method must also be precise so that the data obtained can be accurate and support the research results. This type of research is qualitative because it is a text research or library research whose primary data source is Tutur Parakriya which has been transcribed into text / text form. Literature study and interviews are used as data collection methods and then descriptive qualitative data processing is performed. As far as researchers know, no one has researched about this papyrus, so it is only based on text / text transcripts. This research uses the concept foundation to describe the problems to be discussed, and as a scalpel uses the theory of meaning and hermeneutic theory.</em><em> </em><em>The results of Tutur Parakriya's research contain the value of tattwa education, that is advice or advice to teach Hindus to be able to get the perfection of birth and mind.</em></p>


2014 ◽  
Vol 1 (2) ◽  
Author(s):  
Eva Susanti

This research conducted in BAPEDAL  aceh, the purpose of this research is to figure out that the aplication of accountability report and work institution of government has done well.The result of data collection is got through library and field research. Library research is done by using some literature that it has relation with the research topic. While field research is the way to collect the data that it also has relation with problem discussion.Generally, the applying of primary job and bapedal function in Aceh has applied well.  The strategic of target  decision in 2010 has succed to goal by the level of percentation result average 98,53%.    The arrangement of aplication LAKIP in BAPEDAL Aceh in 2010 based on Inpres No.7 in 1999 and then it is arranged in ministry country role of efficiency  state apparatus and bureaucracy of reformation  no. 2009 in 2010 about guidelines of arrangement  for work and accountability report of institution government that it is the basic of arranging and conveying LAKIP government.


2020 ◽  
Vol 4 (2) ◽  
pp. 208
Author(s):  
Rahmat Firdaus ◽  
Melisantri Okvita

<p><em>The purpose of this research is to find out and to analyze the implementation of murabahah financing at Bank Syariah Mandiri KCP Padang Panjang its conformity with the DSN MUI Fatwa Number four of two thousand. This type of research is field research field research and library research research. The research method used is a qualitative method. Data collection techniques are observation, interview and documentation. The results of this study indicate that in the general provisions of Islamic banks that the bank buys the goods needed only on behalf of the bank itself and the purchase must be separate and have personal limitations. However, in practice, it is found that the bank provides money to customers to buy one of the items needed on behalf of the bank using an installment system based on the amount and time determined by the bank. in is allowed by the clerics on the condition that the bank authorizes the customer to buy goods under the murabahah bil wakalah contract. However, according to the author's opinion, there is no conformity of the DSN-MUI fatwa regarding murabahah with its</em><em> practice at Bank Syariah Mandiri KCP Padang Panjang.</em></p><p><em><br /></em></p><p>Tujuan dalam penelitian ini adalah untuk mengetahui dan menganalisis pelaksanaan pembiayaan murabahah pada Bank Syariah Mandiri KCP Padang Panjang kesesuaiannya dengan Fatwa DSN MUI No. 4 Tahun 2000. Jenis penelitian adalah penelitian lapangan <em>field research</em>. Metode penelitian yang digunakan adalah metode penelitian kualitatif. Teknik pengumpulan data adalah observasi, wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwasannya dalam ketentuan umum fatwa murabahah di bank syariah yaitu bank membeli barang yang dibutuhkan nasabah atas nama bank sendiri dan pembelian harus sah dan bebas riba. Akan tetapi pada prakteknya dilapangan adalah bank memberikan uang kepada nasabah untuk membeli salah satu barang yang dibutuhkan atas nama bank dengan sistem angsuran berdasarkan jumlah dan waktu yang telah ditetapkan oleh bank. Hal ini dibolehkan oleh ulama dengan ketentuan pihak bank menguasakan kepada nasabah untuk membeli barang dengan akad <em>murabahah bil wakalah</em>.</p>


2021 ◽  
Vol 1 (1) ◽  
Author(s):  
YUDA YUDA

When consumers repair motorbikes at the Desa Wage workshop, many employees take the spare parts and resell them such as chains, batteries and other spare parts that can still be repaired. From the used spare parts collected without the permission of the owner of the used spare parts, the perpetrators sell them to other consumers for reuse at a lower price. The formulation of the problem in this study is how the practice of buying and selling used spare parts at the Village Workshop of Upah Subdistrict, Bendahara District, Aceh Tamiang Regency and how is the Fiqh Muamalah review of the practice of buying and selling used spare parts in the Workshop of Upah Village, Bendahara District, Aceh Tamiang Regency. This research includes field research conducted on workshop employees and consumers in Upah Village, Bendahara District, Aceh Tamiang Regency. The type of research in this research is sociological normative which is carried out by looking at the facts that occur in the field related to legal aspects in social interactions in society. Data collection methods are observation, unstructured interviews and documentation. From the results of the study, the researcher concludes that in the practice of buying and selling used spare parts, consumers are given the option when repairing vehicles, namely with new or used spare parts. used spare parts are obtained from the property of consumers where the damaged spare parts have been replaced with new ones and the damaged spare parts are taken by the employee without asking the consumer and repaired by the employee and resold. The sale and purchase of used motorcycle spare parts in the workshop of Upah Village, District Treasurer, Aceh Tamiang Regency. In terms of Fiqh muamalah, the sale and purchase of used motorcycle parts is not allowed, because the used spare parts are not the property of the employee but rather the property of the consumer. The ownership has not yet been transferred to the employee, because there is no one of the reasons for ownership.


2014 ◽  
Vol 4 (1) ◽  
Author(s):  
Fadliah Yusman ◽  
Muhlis Madani ◽  
Handam Handam

This study aims to determine the model of privatization of the management of Joint Operations at PT. Perkebunan Nusantara XIV Cotto factory Jenponto. The data collection was done by using field research, library research and document data searches. The data were then analyzed qualitatively. The results showed that the model of Joint Operation in the privatization of the management of PT Perkebunan Nusantara XIV Cotton factory Jeneponto to cooperate PT Supin Raya. Factors that are supporting the success of privatization is close supervision and the amount of raw material supply. Factors affecting the failure is a problem in making the agreement, the rental price of production services, late payment of rental services, limited production facilities and infrastructure.Penelitian ini bertujuan untuk mengetahui privatisasi pengelolaan dengan model Joint Operation pada PT. Perkebunan Nusantara XIV Pabrik Kapas. Pengumpulan data ini dilakukan dengan menggunakan teknik penelitian lapangan, penelitian kepustakaan dan penelusuran data dokumen. Data yang diperoleh selanjutnya dianalisis secara kualitatif. Hasil penelitian menunjukkan bahwa model Joint Operation dalam privatisasi pengelolaan PT Perkebunan Nusantara XIV Pabrik Kapas Jeneponto dengan bekerja sama PT Supin Raya. Faktor yang yang mendukung keberhasilan privatisasi yaitu pengawasan yang ketat dan jumlah pasokan bahan baku. Faktor yang mempengaruhi kegagalan yaitu masalah dalam pembuatan surat perjanjian, harga sewa jasa produksi, keterlambatan pembayaran sewa jasa, keterbatasan sarana dan prasarana produksi.


2020 ◽  
Vol 1 (4) ◽  
pp. 673-691
Author(s):  
Khaerul Aqbar ◽  
Aswar Aswar ◽  
Muh. Sepriadi

This study aims to determine the practice of product contracts and a review of Islamic law on gold savings products in Sharia pawnshops. The research method used a field research approach (filed reaserch) which was qualitative descriptive, and data collection was obtained through observation, interviews and library research (library reaserch), and the research locus was carried out at the Pinrang Syariah Pegadaian Branch. The research results found that; First, regarding the practice, the Pinrang Branch of the Sharia Pegadaian provides many facilities for customers who want to start investing in gold. In addition, Pegadaian Syariah also offers products in the form of Gold Savings, which is a gold buying and selling service with deposit facilities. As for the process of liquidating (selling) gold, it is carried out in two ways, namely by reselling it if the customer wants cash and printing if the customer wants it in the form of gold bullion. Second, the Gold Savings scheme in Sharia Pawnshops is a problematic contract because one of the contracts has an element of usury, to be precise in the murabahah contract, where scholars have different opinions about its abilities. Jumhur ulama agree on the prohibition (because some scholars from syafi'iyyah and malikiyyah argue that gold is included as ṡaman (price, means of payment, money) which cannot be exchanged in installments, because it causes usury and must be done in cash at the time of the contract. Third, DSN MUI and other contemporary scholars consider that the sale and purchase of gold / murabahah gold is permissible both in cash and credit as long as they are not intended as security (price) but sil'ah (goods).


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