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Perhitungan Harga Pokok Produksi dengan Metode Harga Pokok Pesanan (Job Order Costing) pada Hana Digital Printing Malang 使用哈拿数字打印的工作订单方法计算生产成本
Q1 Arts and Humanities Pub Date : 2023-04-09 DOI: 10.37680/almanhaj.v5i1.2066
Tri Rahayu Widya
The calculation of the cost of production is very important for companies to determine the selling price of a product and assist management in calculating the company's financial statements. The calculation of the cost of production will make it easier to control the company's production costs precisely and quickly so that the company's selling price and profit and loss can be predicted as expected. This study aims to find out whether the implementation of the cost of production using the Job Order Costing method by Dhana Digital Printing Malang has been implemented properly. This study uses a descriptive qualitative method with a case study approach (Case Study) which aims to determine the application of the calculation of the cost of production of agenda books and calendar production at Dhana Digital Printing Malang. Data collection was carried out through observation, interviews and documentation on the object of the full costing and variable costing calculation methods. From the results of the study indicate that the company applies the Job order costing method based on orders. The classification of costs is in accordance with the existing theory, but in calculating overhead costs, the company does not include depreciation costs for machinery and equipment depreciation costs in the calculation of Factory Overhead Costs. For this reason, Dhana Digital Printing can make corrections to the job order costing method by identifying and calculating raw material costs, direct labor costs and factory overhead costs so that the predetermined selling prices can be accurate and increase.
生产成本的计算对于公司确定产品的销售价格和协助管理层计算公司的财务报表是非常重要的。生产成本的计算将更容易准确、快速地控制公司的生产成本,从而使公司的销售价格和盈亏能够如预期地预测。本研究旨在了解Dhana Digital Printing Malang在使用作业订单成本法计算生产成本时,是否执行得当。本研究采用描述性定性方法和案例研究方法(case study),旨在确定在Dhana Digital Printing Malang计算议程书和日历生产成本的应用。数据收集是通过观察、访谈和文件对全部成本计算方法和可变成本计算方法的对象进行的。研究结果表明,该公司采用了基于订单的作业订单成本法。成本的分类是按照现有的理论进行的,但在计算间接成本时,公司在计算工厂间接成本时,没有将机器设备的折旧费计入工厂间接成本。因此,Dhana Digital Printing可以通过识别和计算原材料成本、直接人工成本和工厂间接成本,对工单成本法进行修正,从而使预定的销售价格准确并增加。
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引用次数: 0
Pemikiran Ibnu Taimiyah Tentang Talak Tiga (Kajian Kitab Al-Fatawa Al Qubro)
Q1 Arts and Humanities Pub Date : 2023-04-09 DOI: 10.37680/almanhaj.v5i1.2274
Diyan Putri Ayu, Nafiah Nafiah, Khoirul Fathoni
This article aims to find out how Ibn Taimiyah thought about the triple divorce in one word contained in the book al-Fatawa al-Qubra, where this opinion differs from the opinion of several other madhhab scholars, and to find out the istinbath used by Ibn Taimiyah. about triple divorce in one word. This research method uses descriptive analysis method, where the author in this case tries to describe Ibn Taimiyah's opinion about triple talaq at once by using primary data sources, namely the book of al-Fatawa al-Kubra by Ibn Taimiyah. From these problems, it can be analyzed that Ibn Taymiyya argued that in dropping three divorces one time, the divorce law only fell one divorce. This opinion is stronger than the opinion of the Imam Madzhab scholars who say that three divorces are punishable by three divorces. Because Ibn Taimiyah's opinion is considered more authentic, the hadiths used are less mafsadah due to the divorce compared to the opinion of the Imam Madzhab scholars. Thus, the arguments used by Imam Madzhab scholars are considered weak by Ibn Taimiyah and his group, some are mujmal due to ambiguity. So according to Ibn Taimiyah, the arguments used by Imam Madzhab scholars are not appropriate to be used as reasons for the law of divorce in three words
本文旨在找出伊本·塔米耶如何用《al-Fatawa al-Qubra》一书中的一个词来看待三妻离婚,这一观点与其他几位madhab学者的观点不同,并找出伊本·塔米耶所使用的观点。用一个词来形容三次离婚。本研究方法采用描述性分析法,在本案例中,作者试图利用第一手资料,即伊本·塔米耶的《法塔瓦库卜拉》一书,一次描述伊本·塔米耶关于三重塔拉克的观点。从这些问题中可以分析出伊本·泰米亚认为,在一次撤销三起离婚案中,离婚法只撤销了一起离婚案。这一观点比伊玛目Madzhab学者的观点更强烈,他们认为三次离婚应受到三次离婚的惩罚。因为伊本·塔米耶的观点被认为是更真实的,与伊玛目·玛德扎布学者的观点相比,由于离婚,使用的圣训较少是mafsadah。因此,伊玛目迈扎布学者使用的论点被伊本塔米耶和他的团队认为是软弱的,有些是由于模棱两可而造成的。所以根据伊本·塔米耶的说法,伊玛目玛德扎布学者所使用的论点不适合用三个词来作为离婚法的理由
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引用次数: 0
Analysis of The Impact of Fiscal Decentralization on Economic Growth in Indonesia 财政分权对印尼经济增长的影响分析
Q1 Arts and Humanities Pub Date : 2023-04-04 DOI: 10.37680/almanhaj.v5i1.2109
Suprianik Suprianik
This study aims to examine the effect of fiscal decentralization on economic growth in Indonesia. The research sample is journals that discuss the effect of fiscal decentralization on Indonesia's economic growth. The data were then analyzed using the Compare method. The results indicated that, first, fiscal decentralization had a positive and significant effect on economic growth. Second, fiscal decentralization has a negative and significant effect on economic growth. Third, there are many aspects that influence the results of fiscal decentralization in every region in Indonesia.
本研究旨在探讨财政分权对印尼经济成长的影响。研究样本为讨论财政分权对印尼经济增长影响的期刊。然后使用Compare方法对数据进行分析。结果表明:第一,财政分权对经济增长具有显著的正向影响。第二,财政分权对经济增长具有显著的负向影响。第三,影响印尼各地区财政分权效果的因素有很多。
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引用次数: 0
Kajian Hukum Terhadap Bahaya Pengumpulan Informasi Rekayasa Sosial Melalui Fitur Add Yours Instagram 通过你的Instagram Add特性对社会工程信息收集危险的法律研究
Q1 Arts and Humanities Pub Date : 2023-04-01 DOI: 10.37680/almanhaj.v5i1.2420
Nanda Novitasari, Tantimin Tantimin
The development of information technology has changed human behavior and increased performance and productivity because it allows various activities to be carried out quickly, precisely, and accurately. As technology develops, the use of social media is also growing. The Addyourss feature on Instagram Stories is based on user-generated content and should positively impact broader engagement on Instagram; however, in Indonesia, this feature is abused by irresponsible parties, causing problems. Fraud and misuse of personal identity. This study is designed to analyze legal research on the dangers of collecting information on psychological manipulation by adding your Instagram capabilities and to analyze the extent to which the government provides legal protection for personal data against data misuse, personal data on social media platforms based on the ITE Law and what legal actions what victims can do about misuse of personal data on social media platforms. This qualitative research uses the natural environment to explain what happened and was carried out by involving existing methods. The findings of this study indicate that legal protection of personal data against misuse of personal data on social media platforms still needs to be improved and comprehensive. Establishing a clear and comprehensive law is urgently needed to identify clear steps in using personal data to provide legal certainty for protecting public personal data. According to the law, legal action for victims of misuse of personal data on social media platforms is still limited to filing lawsuits and demanding administrative penalties.
信息技术的发展改变了人类的行为,提高了性能和生产力,因为它允许快速、精确和准确地进行各种活动。随着科技的发展,社交媒体的使用也在增长。Instagram Stories上的Addyourss功能基于用户生成的内容,应该会对Instagram上更广泛的参与度产生积极影响;然而,在印度尼西亚,这一功能被不负责任的人滥用,造成了问题。欺诈和滥用个人身份。本研究旨在分析通过添加Instagram功能收集心理操纵信息的危险的法律研究,并分析政府在多大程度上为个人数据提供法律保护,防止数据滥用,基于ITE法律的社交媒体平台上的个人数据,以及受害者可以采取哪些法律行动来处理社交媒体平台上滥用个人数据。这种定性研究使用自然环境来解释发生了什么,并通过涉及现有方法进行。本研究的结果表明,针对社交媒体平台滥用个人数据的个人数据法律保护仍然需要完善和全面。我们迫切需要制定一项清晰和全面的法律,以确定使用个人资料的明确步骤,为保护公众个人资料提供法律确定性。根据该法律,对社交媒体平台上滥用个人数据的受害者的法律行动仍然仅限于提起诉讼和要求行政处罚。
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引用次数: 0
Perlindungan Hukum Seorang Anak Sebagai Pemohon Dispensasi Kawin Pasca Revisi Undang-Undang Perkawinan 对经修订婚姻法豁免的儿童的法律保护
Q1 Arts and Humanities Pub Date : 2023-04-01 DOI: 10.37680/almanhaj.v5i1.2403
Yoga Abiansyah Dwi Putra, Y. Yunanto
In general, those who apply for a marriage dispensation are the parents or guardians of the child as in Article 7 paragraph (2) of Law No. 16 of 2019 concerning Amendments to Law Number 1 of 1974 concerning Marriage, when the petitioner are often minors where they are legally incompetent. This study aims to find out how the legal protection of minors as a marriage dispensation petitioner after the revision of the Marriage Law and the judge's efforts in determining the marriage dispensation application where the Petitioner is a child. The research method used is a normative juridical approach with library research data collection techniques from secondary data and field studies using interview techniques from primary data. The results of the study indicate that legal protection for minors as petitioner for marriage dispensation after the revision of the Marriage Law has not been maximized because there is still a legal void, it is necessary to make written rules from the government that can guarantee legal certainty. Efforts that can be made by judges to determine cases of this kind are judges making legal discoveries while still prioritizing the best interests for children.
一般来说,根据关于1974年关于婚姻的第1号法律修正案的2019年第16号法律第7条第(2)款,申请婚姻豁免的人是儿童的父母或监护人,而申请人通常是法律上无行为能力的未成年人。本研究旨在探讨《婚姻法》修订后,未成年人作为婚姻豁免申请人的法律保护,以及法官在确定申请人为儿童的婚姻豁免申请时所做的努力。所使用的研究方法是一种规范的法律方法,使用图书馆研究数据收集技术从二手数据和实地研究使用采访技术从原始数据。研究结果表明,《婚姻法》修订后,未成年人作为婚姻豁免请愿者的法律保护并未得到最大限度的发挥,因为仍存在法律空白,有必要由政府制定能够保证法律确定性的书面规定。法官在确定这类案件时可以作出的努力是法官在作出法律发现的同时仍然优先考虑儿童的最大利益。
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引用次数: 1
Bentuk Host Control dan Perlindungan Hukum Bagi Penanaman Modal Asing Pasca Diterbitkannya UU Cipta Kerja di Indonesia
Q1 Arts and Humanities Pub Date : 2023-04-01 DOI: 10.37680/almanhaj.v5i1.2290
Azharani Anwar
Indonesia is believed as one of the top of Emerging Market In The World. it is believed that Indonesia could be big as BRIC (Brazil, Rusia, India, China) in term of Emerging Market and Developing Economies. Unfortunately in early 2020 spesifically March 2020, COVID-19 had emerge from china which made a big panic not only for Indonesia but The World. One of the negative impact that arise from this Pandemi COVID-19 is the economic depression including the foreign direct investment. The depression of foreign direct investment affect significantly to the economic growth of a country which include Indonesia. One of the Idea of Indonesia Government as the authorize power to keep this matters in check was to simplify regulation regarding the Foreign Investment which led to the issuance of Law no. 11 of 2020. In this research, the issue that will be discussed are the the importace of Indonesia Government to control Foreign Investment.
印尼被认为是世界上最重要的新兴市场之一。人们相信印尼可以成为新兴市场和发展中经济体中的金砖四国(巴西、俄罗斯、印度、中国)。不幸的是,在2020年初,特别是2020年3月,COVID-19从中国出现,不仅给印度尼西亚,而且给世界带来了巨大的恐慌。新冠肺炎疫情带来的负面影响之一是包括外国直接投资在内的经济萧条。外国直接投资的萧条对包括印度尼西亚在内的一个国家的经济增长产生了重大影响。印度尼西亚政府作为控制这一问题的授权权力的想法之一是简化有关外国投资的规定,这导致了颁布第351号法。2020年11月11日。在本研究中,将讨论的问题是印度尼西亚政府控制外国投资的重要性。
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引用次数: 0
Administrative Transparency in Libya's Ministry of Health from An Islamic Perspective: Challenges and Determinants 从伊斯兰的角度看利比亚卫生部的行政透明度:挑战和决定因素
Q1 Arts and Humanities Pub Date : 2023-03-30 DOI: 10.37680/almanhaj.v5i1.2480
Abdulhamid Mesbah Henaish, Asmuliadi Lubis, Mohd. Iqbal Abdul Wahab
The issue with the research is that it attempts to examine the administrative openness of the Libyan Ministry of Health from an Islamic point of view. The purpose of this research is to determine, from an Islamic point of view, how transparent the administrative processes of the Libyan Ministry of Health are. The objective also is to determine the factors that contribute to administrative openness as well as the obstacles that stand in the way of administrative transparency. The technique that was used in this research was an analytical descriptive one, and it was aimed at describing and analysing the administrative transparency of the Libyan Ministry of Health from an Islamic view. The findings demonstrated that the Islamic viewpoint of administrative openness centered on honesty and the practical application of the principles of honesty and integrity for the purpose of appeasing Allah. According to the findings of the research, established norms of administrative openness should be rapidly agreed upon and implemented in all institutions under the jurisdiction of the Libyan government. ِ The implications of study indicates the Islamic perspective of administrative transparency on the ministry of health in Libya.
这项研究的问题在于,它试图从伊斯兰的角度审视利比亚卫生部的行政公开性。这项研究的目的是从伊斯兰的角度确定利比亚卫生部行政程序的透明度。目标还在于确定有助于行政公开的因素以及阻碍行政透明度的障碍。本研究中使用的技术是一种分析描述性技术,其目的是从伊斯兰的角度描述和分析利比亚卫生部的行政透明度。研究结果表明,伊斯兰教的行政开放观以诚实为中心,以诚实和正直原则的实际应用为目的,以安抚安拉。根据研究结果,应迅速商定并在利比亚政府管辖下的所有机构中实施既定的行政公开规范。这项研究的影响表明了伊斯兰教对利比亚卫生部行政透明度的看法。
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引用次数: 0
Akad Pernikahan Melalui Zoom dalam Perspektif Fikih
Q1 Arts and Humanities Pub Date : 2023-03-30 DOI: 10.37680/almanhaj.v5i1.2181
Muhammad Hamdani, Muhammad Riduwan Masykur, T. Hamidah
The modern era is greatly facilitated by using technology. This is a shortcut to take advantage of technology, one of which is reducing distance and time facilitating communication between people without meeting each other. So that it becomes a new innovation in terms of marriage through Zion technology which makes it easier for the bride and groom who don't have to be in the same place. lighten the burden on the bride and groom in traveling expenses. But this raises questions as well as the views of various scholars and groups, because there was no law in ancient times. The purpose of this study is to find out the law of marriage contracts through zoom in the view of the scholars. The method used in this study uses the Library Research method and literature that is aligned with the theme. The results of this study are that, according to the Hanafi school of thought, online marriage is permissible because it is confirmed by the Prophet's Hadith that the Prophet SAW once performed a marriage using a piece of paper and in a different place between the bride and groom, supported by the MUI fatwa. However, according to the view of the Syafii school of thought, this is not permissible because the bride and groom must be in the same place.
科技的使用极大地促进了现代的发展。这是利用科技的捷径,其中之一就是缩短距离和时间,方便人们在不见面的情况下交流。因此,通过锡安技术,这成为婚姻的一项新创新,使新娘和新郎不必在同一个地方,也更容易。减轻新郎新娘的差旅费负担。但这就引起了各种学者和团体的质疑和意见,因为古代没有法律。本研究的目的是通过放大学者们的视角,找出婚姻契约的规律。本研究使用的方法是图书馆研究方法和与主题一致的文献。这项研究的结果是,根据哈纳菲学派的思想,网上婚姻是允许的,因为先知的圣训证实,先知SAW曾经用一张纸在新娘和新郎之间的不同地方举行婚礼,并得到MUI法特瓦的支持。然而,根据Syafii思想学派的观点,这是不允许的,因为新娘和新郎必须在同一个地方。
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引用次数: 0
Implementasi Undang-Undang Nomor 2 Tahun 2004 Tentang Penyelesaian Perselisihan Hubungan Industrial dalam Hal Penyelesaian Pemenuhan Hak Pekerja Wanita
Q1 Arts and Humanities Pub Date : 2023-03-16 DOI: 10.37680/almanhaj.v5i1.2378
Friska Maudina, M. Nurdin
The purpose of writing this journal is to find out what women's rights are, and what companies should provide to fulfill the rights of women workers, and besides that to find out how the role of Law Number 2 of 2004 concerning industrial dispute resolution in resolving disputes over women's rights carried out by companies through the mechanism contained in Law Number 2 of 2004, specifically by way of Bipatrit settlement. The writing method used is the normative juridical method (statute approach) because in this writing it examines several statutory regulations, especially the law regarding the settlement of industrial relations disputes. then the approach taken is a statutory approach. Based on the results of the presentation of the material that has been written, it can be seen that the fulfillment of the rights of women workers has not been fully fulfilled, there are still many companies that do something about fulfilling the rights of women workers, it is not uncommon for women to even take leave on the first day and secondly when menstruation is subject to wage deductions, this is contrary to the Labor Law, in the case of not fulfilling the rights of female workers, female workers can sue the company to ask for their rights to be fulfilled, an easy settlement is done first before going further can be done by bipatrit, in this way women workers can claim to get their rights as explained in the Manpower Act.
撰写本期刊的目的是找出妇女的权利是什么,以及公司应该提供什么来实现女工的权利,除此之外,还要找出2004年第2号法关于工业争端解决的作用,通过2004年第2号法所载的机制,特别是通过双边解决方式,解决公司对妇女权利的争议。所使用的写作方法是规范性法律方法(成文法方法),因为在这篇文章中,它审查了几项法定法规,特别是关于解决劳资关系纠纷的法律。那么采取的方法就是法定方法。基于结果的演示材料,一直写,可以看出,女性工人的权利的实现还没有完全满足,仍有许多公司做点什么满足女性工人的权利,女性并不少见,甚至离开第一天,其次月经时扣除工资,这是违反劳动法,不满足的女职工的权利,女性工人可以起诉公司,要求实现她们的权利,在进一步行动之前,首先要做一个简单的解决方案,这样女性工人就可以要求得到《人力法》中解释的权利。
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引用次数: 1
PERBEDAAN INTERPRETASI HUKUM MENIKAHI WANITA HAMIL (Analisis Terhadap Pasal 53 Kompilasi Hukum Islam Perspektif Maqhosid Syari’ah) 娶孕妇的法律差异(分析第53条伊斯兰法透视Maqhosid Syari ah)
Q1 Arts and Humanities Pub Date : 2023-03-16 DOI: 10.37680/almanhaj.v5i1.1602
M. Sholeh
Law is a controller of human behavior, but not the least of the legal rules there are different interpretations. KHI as the law that regulates marriage in Indonesia cannot be separated from this, namely Article 53 concerning Pregnant Marriage. In regulating human life, law must consider the aspects of benefit and harm (maqhosid syrai'ah). The purpose of this paper is to clarify the purpose of KHI Article 53 as law. In this study the method used is a qualitative research method and uses the Maqhosid Syari'ah approach. While the sources of data collection in this study are books, articles, manuscripts or the like related to similar themes. The data analysis methods in this study are collecting data, reducing data, presenting data and drawing conclusions. Based on the analysis conducted by KHI Article 53 which regulates pregnant marriage accommodates the maqhosid syari'ah aspect, namely the benefit of protecting honor and offspring.
法律是人类行为的控制者,但并非最不重要的法律规则存在着不同的解释。《印度尼西亚婚姻法》作为管理印度尼西亚婚姻的法律,不能与此分开,即关于怀孕婚姻的第53条。在规范人类生活时,法律必须考虑到利益和伤害(maqhosid syrai'ah)。本文的目的在于阐明《中华人民共和国医疗保险条例》第53条的法律目的。在本研究中使用的方法是定性研究方法,并使用Maqhosid Syari'ah方法。而本研究数据收集的来源是与类似主题相关的书籍、文章、手稿等。本研究的数据分析方法是收集数据、减少数据、呈现数据和得出结论。根据KHI的分析,第53条规定怀孕婚姻符合伊斯兰教法的要求,即保护荣誉和后代的利益。
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引用次数: 0
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Al Ihkam Jurnal Hukum Pranata Sosial
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