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Implementasi Aktivity Based Costing (Abc) Dalam Peningkatan Laba Penjualan Pada Produksi Sarung Sutra Mandar Hariatih, Hariatih; aziz, Indrawan; ayuniaty, Dara
Economics and Digital Business Review Vol. 5 No. 1 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.796

Abstract

Dalam Penerapan ABC untuk meningkatkan laba Penjualan sarung Sutra mandar yang menunjukkan Selisih pendapatan tidak terlalu besar dengan membandingkan penerapan metode Tradisional dengan penerapan ABC tentunya hal ini dikarenakan aktivitas biaya bahan baku tidak telusuri dikarenakan tidak menginginkan adanya pengurangian kualitas bahan sutra yang digunakan.penelusuran biaya tenaga kerja dan overhead pabrik pada aktivitas biaya disatukan dengan mengklasifikasi biaya produksi ke dalam perhitungan HPP. Selain itu juga pembebanan perhitungan biaya air, biaya bensin, dan biaya pulsa disatukan dalam satu aktivitas biaya
MASHARIF AL-ZAKAT: THE HADITH MAUDHU'I APPROACH Santoso, Ivan Rahmat; Ahmad, La Ode Ismail; Hasan, Muhammad; Aziz, Indrawan; Bachtiar, Muhammad Harsya
Jurnal Diskursus Islam Vol 9 No 2 (2021): August
Publisher : Program Pascasarjana, UIN Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jdi.v9i2.20516

Abstract

The distribution of zakat (masharif al-zaká) is an important factor as an indicator of the optimal function of zakat. In addition to the qur’an, the zakat distribution mechanism should be based on valid traditions as references in its management. This study aims to analyze the distribution of zakat in the review of maudhu'iy hadith. The method used is a thematic approach (al-hadith al-maudhu'i). The result of the research shows that the hadith that is being discussed is categorized as hasan lighairihi hadith, where the origin is dha'if but has reinforcement from other lines so that it is elevated to hasan lighairihi. In addition, the contents of the prophet's hadiths regarding mashârif al-zakât which are discussed do not contradict the verses of the qur’an, because they have the same meaning regarding the eight asnaf who are entitled to receive zakat.