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Analisis Harga Pokok Produksi Untuk Menentukan Harga Jual Produk Peci Andri Ikhwana; Saepul
Jurnal Kalibrasi Vol 15 No 2 (2017): Jurnal Kalibrasi
Publisher : Institut Teknologi Garut

This research was conducted in PD. Al-Iman, a business engaged in the production of peciand located in Kp. Ciranyang, Ds. Mekarjaya, Kec. Bayongbong Garut. This study aims to analyzehow the calculation of cost of production is applied. The calculation of the cost of production is usingthe full costing method and the costing variable of the difference between the two methods calculation,and for the determination of the selling price the method used in this research is the cost plus price(cost plus pricing method). The results showed that there are differences in the calculation of cost ofgoods sold and selling price based on the method of full costing and variable costing method.Calculation using full costing method resulted in higher selling price compared to variable costingmethod. So, should be in calculating the cost of production as the basis of determining the sellingprice using the full costing method, so that the resulting sale price is precise and accurate.

Analisis Harga Pokok Produksi Untuk Menentukan Harga Jual Produk Peci Andri Ikhwana; Saepul
Jurnal Kalibrasi Vol 15 No 2 (2017): Jurnal Kalibrasi
Publisher : Institut Teknologi Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33364/kalibrasi/v.15-2.522

This research was conducted in PD. Al-Iman, a business engaged in the production of peciand located in Kp. Ciranyang, Ds. Mekarjaya, Kec. Bayongbong Garut. This study aims to analyzehow the calculation of cost of production is applied. The calculation of the cost of production is usingthe full costing method and the costing variable of the difference between the two methods calculation,and for the determination of the selling price the method used in this research is the cost plus price(cost plus pricing method). The results showed that there are differences in the calculation of cost ofgoods sold and selling price based on the method of full costing and variable costing method.Calculation using full costing method resulted in higher selling price compared to variable costingmethod. So, should be in calculating the cost of production as the basis of determining the sellingprice using the full costing method, so that the resulting sale price is precise and accurate.

Analisis Harga Pokok Produksi Untuk Menentukan Harga Jual Produk Peci Andri Ikhwana; Saepul
Jurnal Kalibrasi Vol 15 No 2 (2017): Jurnal Kalibrasi
Publisher : Institut Teknologi Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33364/kalibrasi/v.15-2.522

This research was conducted in PD. Al-Iman, a business engaged in the production of peciand located in Kp. Ciranyang, Ds. Mekarjaya, Kec. Bayongbong Garut. This study aims to analyzehow the calculation of cost of production is applied. The calculation of the cost of production is usingthe full costing method and the costing variable of the difference between the two methods calculation,and for the determination of the selling price the method used in this research is the cost plus price(cost plus pricing method). The results showed that there are differences in the calculation of cost ofgoods sold and selling price based on the method of full costing and variable costing method.Calculation using full costing method resulted in higher selling price compared to variable costingmethod. So, should be in calculating the cost of production as the basis of determining the sellingprice using the full costing method, so that the resulting sale price is precise and accurate.

Analisis Harga Pokok Produksi Untuk Menentukan Harga Jual Produk Peci Andri Ikhwana; Saepul
Jurnal Kalibrasi Vol 15 No 2 (2017): Jurnal Kalibrasi
Publisher : Institut Teknologi Garut

This research was conducted in PD. Al-Iman, a business engaged in the production of peciand located in Kp. Ciranyang, Ds. Mekarjaya, Kec. Bayongbong Garut. This study aims to analyzehow the calculation of cost of production is applied. The calculation of the cost of production is usingthe full costing method and the costing variable of the difference between the two methods calculation,and for the determination of the selling price the method used in this research is the cost plus price(cost plus pricing method). The results showed that there are differences in the calculation of cost ofgoods sold and selling price based on the method of full costing and variable costing method.Calculation using full costing method resulted in higher selling price compared to variable costingmethod. So, should be in calculating the cost of production as the basis of determining the sellingprice using the full costing method, so that the resulting sale price is precise and accurate.

Pendidikan Agama Islam Anak dalam Keluarga Broken Home : Studi Kasus Desa Minanga Kecamatan Rongkong Saepul; Nur Mita sari
Indonesian Journal of Islamic Educational Review Vol. 2 No. 1 (2025): February 2025
Publisher : South Sulawesi Education Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58230/ijier.v2i1.235

Children's Islamic religious education in the family cannot be separated between education in the family, school, and community. Put simply, education is a human effort to develop children's personalities and internal values. Family and education are two terms that cannot be separated because education is where there is a family. When there are parents who want to educate their children, then at the same time there is also a parent's responsibility towards their children. In addition, the author will discuss Islamic religious education for children in broken home families (a case study in Minanga Village, Rongkong District). The problems in this article will focus on first, how foster parents or foster parents apply to children's religious education in Broken Home families; second, what are the supporting and inhibiting factors for Islamic religious education in Broken Home families in Minanga Village, Rongkong District; third, this article is the result of qualitative descriptive research that the author conducted in Minanga Village. The study conducted by the author showed that Islamic religious education in Broken Home families varied in the application of their religious education. One family was not appropriate in their religious education because they were busy. Five families were not appropriate in their religious education. Applicable in the religious education of their children.

Tafsir Lingkungan: Kajian Ayat-Ayat Ekoteologi dan Konsep Ḥifẓ al-Bī`ah Nur Kholisah; Saepul
Ta’wiluna: Jurnal Ilmu Al-Qur'an, Tafsir dan Pemikiran Islam Vol. 6 No. 3 (2025): Ta’wiluna: Jurnal Ilmu Al-Qur’an, Tafsir dan Pemikiran Islam
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian kepada Masyarakat (LP3M) IAIFA Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar

This article examines the interpretation of ecotheology by examining the verses of the Qur'an and the concept of Ḥifẓ al-Bīah (protecting the environment). This research is motivated by massive ecological crises, such as deforestation that reaches 1.8 million hectares per year and extreme water pollution due to domestic and industrial waste. This phenomenon shows the neglect of the human role as khalifah and demands a theological and practical response through the interpretation of environmental verses and the application of the concept of ḥifẓ al-bī'ah. The purpose of this research is to respond to the environmental crisis that continues to occur, such as deforestation and water pollution, which is the result of human actions that ignore their role as khalifah on earth. The method used is library research with a descriptive-qualitative approach. The research data consists of primary data in the form of the Qur'an, the book of tafsir and secondary data in the form of journal articles about the environment. The concept of Ḥifẓ al-Bīah is seen as an integral part of the main principles of sharia (maqāṣid al-sharī'ah) which aims to protect religion, soul, offspring, mind, and property. Based on the findings, this article recommends practical solutions such as reforestation and the adoption of a Zero Waste lifestyle to address environmental degradation. Thus, this article can enrich the Islamic scholarship surrounding the Qur'an and provide a moral, theological and practical framework for humans in general to be more active in environmental conservation and preservation efforts.

MINIMASI BIAYA DISTRIBUSI KACANG KEDELAI MENGGUNAKAN METODE CLARKE & WRIGHT SAVINGS HEURISTIC DI UD. HASIL BUMI KHADIJAH, AFNI; Saepul
Jurnal Intent: Jurnal Industri dan Teknologi Terpadu Vol. 8 No. 2 (2025): INDUSTRIAL
Publisher : Prodi Teknik Industri, Fakultas Teknik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/intent.v8i2.4594

This study discusses determining the distribution route of soybeans in UD. Hasil Bumi use yhe Clarke and wright saving heuristic algorithm, to determine the proposed shortest route according to the vehicle and its capacity to reduce product delivery costs which are more profitable for the company. Comparison of the results of the soyben delivery route in UD. The current yield of the earth is 363 KM at a cost of Rp. 798,782 and a total request of 7020 KG while using the Clarke and wright saving heuristic algorithm, the total discance traveled is 329.3 KM at a cost of Rp. 780,249 and a total demand of 7020 KG, this algorithm is able to provide a mileage saving of 33.7 or 9.28% and a cost of Rp. 18,782. This can show thath the clatke and wright saving heuristic method is able to minimize the distribution distance of soybeans in Ud. corp.

Ontologi cahaya dalam teosofi iluminasi suhrawardi : studi kritis terhadap teori emanasi paripatetik Anisa; Saepul; Akbar, Muhamad Falqih; Dzawafi, Agus Ali
Hikamia: Jurnal Pemikiran Tasawuf dan Peradaban Islam Vol. 6 No. 1 (2026): Hikamia: Jurnal Pemikiran Tasawuf dan Peradaban Islam
Publisher : Ma'had Aly Idrisiyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58572/hkm.v6i1.259

Penelitian ini bertujuan untuk menganalisis konsep ontologi dalam teosofi iluminasi menurut Syihab al-Din al-Suhrawardi sebagai upaya memahami kembali struktur realitas dalam filsafat Islam. Kajian ini menyoroti bagaimana sistem filsafat Isyraqiyyah menggabungkan rasionalitas dan intuisi melalui prinsip nur (cahaya) sebagai dasar metafisika universal. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kepustakaan, dengan sumber primer berupa buku karya Syihab Ad-Din Yahya As-Suhrawardi yaitu Hikmah Al-Isyraq: teosofi cahaya dan metafisika huduri, serta sumber sekunder berasal dari jurnal, buku, dan artikel ilmiah yang berkaitan dengan judul. Data dianalisis melalui metode analisis kritis dan hermeneutik, untuk menyingkap struktur ontologis dan dimensi teosofis pemikiran Suhrawardi. Hasil penelitian menunjukkan bahwa realitas dalam filsafat Isyraqiyyah dipahami sebagai gradasi cahaya yang berpuncak pada Nur al-Anwar, di mana eksistensi dan pengetahuan menjadi satu kesatuan iluminatif. Temuan ini menegaskan bahwa filsafat Isyraqiyyah bukan hanya sistem metafisika, tetapi juga jalan spiritual yang menuntun manusia menuju pencerahan batin dan kesadaran Ilahi, sekaligus menawarkan kritik terhadap rasionalisme modern yang terlepas dari nilai-nilai spiritual.

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