Nihayatut Tasliyah
Ekonomi Syari’ah, Universitas Ibrahimy, Situbondo, Jawa Timur 68374, Indonesia

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Integrasi Hermeneutika dan Ushul Fiqh dalam Istinbath Hukum Islam Khoirul Anwar; Nihayatut Tasliyah
Jurnal Multidisiplin Ibrahimy Vol. 1 No. 2 (2024): JUMMY - February
Publisher : LP2M Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/jummy.v1i2.4516

Abstract

The science of ushul fiqh is one of the scientific tools in exploring (Istinbath) Islamic law. The primary material is legal sources, linguistic rules, and maqashid al-syari'ah. In the same way, hermeneutics is a science of interpretation that emphasizes aspects of the text, the author of the text, and the reader of the text. With these three tools, the science of hermeneutics can be combined to explore Islamic law to obtain comprehensive, methodologically accountable, and relevant to current developments. This way, Islamic law is not left behind but can answer contemporary problems.
Implementasi Penentuan Harga Pokok Produksi dengan Metode Full Costing dan Activity Based Costing di UMKM Pabrik Krupuk Poli UD. Bhakti Rantani Sumenep Nihayatut Tasliyah; Yulissaroh Yulissaroh; Khoirul Anwar
Jurnal Multidisiplin Ibrahimy Vol. 2 No. 1 (2024): JUMMY - August
Publisher : LP2M Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/jummy.v2i1.5588

Abstract

Not a few MSMEs use traditional methods in determining product prices, so that the profits achieved are felt to have not met the aspect of justice. What they express is that the important thing is not to lose. The full Costing and Activity Based Costing methods are approaches that have been used by companies, the impact is that they can provide wages or services to all parties or elements involved in production or business. Because implementing the two methods is an effort to fulfill the rights of each element that has contributed to each business unit.