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Perhitungan Harga Pokok Produksi Dengan Metode Full Costing Di Usaha Bandrek Alif Kota Dumai Kholilurrahman, Kholilurrahman; Saputra, Juni; Arif, Muhammad
Jurnal ARTI (Aplikasi Rancangan Teknik Industri) Vol. 17 No. 1 (2022): Jurnal ARTI: Aplikasi Rancangan Teknik Industri
Publisher : Sekolah Tinggi Teknologi Dumai

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (243.027 KB) | DOI: 10.52072/arti.v17i1.338

Abstract

Usaha Bandrek Alif adalah usaha yang kegiatan utamanya memproduksi bandrek. Berdasarkan wawancara dengan pemilik usaha ini, diketahui bahwa selama ini dalam melakukan perhitungan harga pokok dan harga jual produknya pihak bandrek Alif belum memiliki metode secara terperinci dalam penentuan harga pokok produksi. Cara perhitungan harga pokok produksi masih sangat sederhana, secara garis besarnya mereka hanya menghitung biaya bahan baku, tenaga kerja saja dan overhead pabrik tanpa biaya depresiasi, sehingga biaya pokok produksi tersebut tidak menunjukkan biaya yang sebenarnya, dalam hal ini juga akan berdampak pada harga pokok penjulannya. Metode yang digunakan dalam penelitian ini adalah metode full costing. Berdasarkan perhitungan harga pokok produksi dengan menggunakan  metode full costing pada Usaha Bandrek Alif diperoleh harga pokok produksi bandrek sebesar Rp 2.282 dengan memperoleh keuntungan sebesar Rp 3.718, harga pokok produksi bandrek susu sebesar Rp 3.376 dengan memperoleh keuntungan sebesar Rp 5.624, harga pokok produksi bandrek telur sebesar Rp 5.770 dengan memperoleh keuntungan sebesar Rp 5.614, harga pokok produksi teh telur sebesar Rp 6.365 dengan memperoleh keuntungan sebesar Rp 6.209
The Concept of Child and Parent Relationships from the Perspective of Qur'anic Parenting in Tafsir Al Munir Karim, Bustanul; Raya, Ahmad Thib; Kholilurrahman, Kholilurrahman
Bulletin of Early Childhood Vol. 2 No. 2 (2023): Bulletin of Early Childhood
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/bec.v2i2.1122

Abstract

The parenting relationship between children and parents has recently attracted a lot of attention. Issues of neglect and violence are often children who become victims. This has become a highlight not only among educational practitioners, but also among theologians (religious scholars), including commentators on the interpretation of the Al-Qur'an. This research aims to provide an in-depth understanding of the parenting relationship between children and parents by exploring the meaning of the term child in the Al Qur'an, as well as identifying the implications of its meaning in the context of parenting relationships. The method used in this research is maq?shid? thematic with the main object of study being the interpretation of al-Mun?r by Wahbah Zuhaili. The findings show differences in the substance of the meaning of each child term in the Al-Qur'an, reflecting the dimensions of the relationship between children and parents which involve aspects of biological, psychological, sociological and physical development. The emphasis on the relationship between children and parents is reflected through messages about attachment, rights and obligations, as well as reciprocal dynamics that begin when the child is in the womb until he grows into an independent person. Keywords: Relationships, Quranic Parenting, Tafsir al Mun?r
Preserving Local Traditions in the Digital Age: Adapting the 'Mapak Tanggal' Ritual as an Intergenerational Solution Gunagraha, Shindid; Kholilurrahman, Kholilurrahman
JURNAL ISLAM NUSANTARA Vol 8, No 2 (2024)
Publisher : Lembaga Ta'lif wa An-Nasyr (LTN) PBNU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33852/jurnalnu.v8i2.569

Abstract

This research focuses on the preservation of the "Mapak Tanggal" tradition in Mojo Village, East Java, amidst the challenges of the digital era. This tradition is an annual religious ritual that has an important role in strengthening social cohesion and maintaining the community's cultural identity. However, modernization and digitalization bring significant changes in participation patterns, especially among the younger generation who are more interested in technology than physical-based traditions. This research uses a qualitative approach with a case study design. Data were collected through in-depth interviews, direct observation, and documentation, involving religious leaders, community leaders, and cross-generational communities as key informants. Data analysis was conducted through a process of data reduction, data display, and verification to ensure the validity of the findings. The results showed that although digitalization affected the younger generation's participation in the tradition, the Mojo Village community successfully integrated technology as a preservation tool. Social media is used to document and promote the tradition of "Mapak Tanggal," thus attracting the interest of the younger generation and expanding audience reach. Religious leaders play an important role in maintaining a balance between cultural values and religious teachings through a moderate, inclusive approach. The findings suggest that technological adaptation can support the sustainability of local traditions without compromising their cultural and spiritual essence. The implications of this research emphasize the importance of an adaptive approach in the preservation of local traditions in the digital era.
Perhitungan Harga Pokok Produksi Dengan Metode Full Costing Di Usaha Bandrek Alif Kota Dumai Kholilurrahman, Kholilurrahman; Saputra, Juni; Arif, Muhammad
Jurnal ARTI (Aplikasi Rancangan Teknik Industri) Vol. 17 No. 1 (2022): Jurnal ARTI: Aplikasi Rancangan Teknik Industri
Publisher : Sekolah Tinggi Teknologi Dumai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52072/arti.v17i1.338

Abstract

Usaha Bandrek Alif adalah usaha yang kegiatan utamanya memproduksi bandrek. Berdasarkan wawancara dengan pemilik usaha ini, diketahui bahwa selama ini dalam melakukan perhitungan harga pokok dan harga jual produknya pihak bandrek Alif belum memiliki metode secara terperinci dalam penentuan harga pokok produksi. Cara perhitungan harga pokok produksi masih sangat sederhana, secara garis besarnya mereka hanya menghitung biaya bahan baku, tenaga kerja saja dan overhead pabrik tanpa biaya depresiasi, sehingga biaya pokok produksi tersebut tidak menunjukkan biaya yang sebenarnya, dalam hal ini juga akan berdampak pada harga pokok penjulannya. Metode yang digunakan dalam penelitian ini adalah metode full costing. Berdasarkan perhitungan harga pokok produksi dengan menggunakan  metode full costing pada Usaha Bandrek Alif diperoleh harga pokok produksi bandrek sebesar Rp 2.282 dengan memperoleh keuntungan sebesar Rp 3.718, harga pokok produksi bandrek susu sebesar Rp 3.376 dengan memperoleh keuntungan sebesar Rp 5.624, harga pokok produksi bandrek telur sebesar Rp 5.770 dengan memperoleh keuntungan sebesar Rp 5.614, harga pokok produksi teh telur sebesar Rp 6.365 dengan memperoleh keuntungan sebesar Rp 6.209