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Teknik dan Strategi Menghitung HPP dalam Rangka Eskalasi Penjualan pada UMKM Gading Bersinar, Depok Widiyati, Dian; Hasanah, Neneng; Napisah
Rengganis Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2023): November 2023
Publisher : Pendidikan Matematika, FKIP Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/rengganis.v3i2.356

Abstract

Micro, Small and Medium Enterprises (MSMEs) have a very important role in the Indonesian economy. The main problem that MSMEs often face is how to carry out appropriate financial strategies in business management. One of them is the calculation of the Cost of Goods Sold (HPP) which has quite a significant influence in terms of sales escalation. Gading Bersinar UMKM is an association of small and medium traders in the Curug area, Depok. These MSMEs come from various educational backgrounds, meaning that most business actors do not have sufficient knowledge and knowledge regarding good HPP recording. The products they sell are varied, including selling clothes, food, handicrafts and home-cooked food products. In this regard, the PKM activities carried out discuss the Cost of Goods Sold, starting from the definition, components, calculations and implementation of the Cost of Goods Sold in the MSME. From the results of community service activities regarding Techniques and Strategies for Calculating Cost of Goods Sold in the Context of Sales Escalation, it can be concluded that to increase MSME sales, the steps that need to be taken are to improve techniques and strategies in calculating COGS according to the situation, conditions and problems that arise. With careful HPP planning, this will help increase MSME sales.
Etika Roasting di Indonesia: Perspektif Hukum Islam Jalili, Ismail; Ulfa, Fadillah; Napisah
Taqrib : Journal of Islamic Studies and Education Vol. 2 No. 1 (2024): Taqrib : Journal of Islamic Studies and Education
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/taqrib.v2i1.626

Abstract

Penelitian ini bertujuan untuk menganalisis praktik roasting dalam perspektif hukum Islam melalui studi hadis Nabi SAW dan evaluasi aplikasinya di era kontemporer, yaitu dengan cara memahami pandangan Islam tentang roasting, batasan humor dan penghinaan dalam hadis, serta penerapan prinsip syariah dalam konteks modern. Menggunakan metode kualitatif dan analisis teks, penelitian ini memanfaatkan hadis-hadis relevan serta pandangan ulama klasik dan kontemporer. Analisis kasus berkaitan dengan kasus roasting juga dilakukan untuk melihat penerapan prinsip-prinsip syariah. Penelitian ini mengisi kekosongan literatur mengenai roasting dalam Islam dengan memberikan analisis mendalam dan perspektif baru tentang humor yang diperbolehkan dan penghinaan yang dilarang. Hasilnya menunjukkan bahwa Islam membolehkan humor selama ia tidak mengandung unsur penghinaan atau merendahkan martabat orang lain. Hadis-hadis yang dikaji menunjukkan adanya batasan jelas antara humor yang sehat dan yang berpotensi merusak hubungan sosial. Selain itu, penelitian ini mendapatkan bahwa masih ada praktik roasting saat ini yang melanggar batasan-batasan syariah, dan sering kali berujung pada penghinaan.
The Influence Of Ta’lim Al-Muta’alim Learning In Improving The Manner Students Class III Regular at TMI Al-Amien Prenduan School Year 2022 Abdul Hadi; Napisah
Taqrib : Journal of Islamic Studies and Education Vol. 3 No. 1 (2025): Taqrib : Journal of Islamic Studies and Education
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/taqrib.v3i1.920

Abstract

Ta'lim Al-Muta'lim book is one of the classic books, which until now is still the main reference for many seekers of knowledge in good and correct procedures or etiquette for learning and teaching according to the teachings of the Islamic religion.Manners is one of the sections that include the discussion of morals, that is, all outward or visible behaviors, moral norms, and our daily social procedures in society or fellow human beings. This research is an attempt to find out the influence of learning the Book of Ta'lim Al-Muta'alim in improving the manners of class III Regular A students at TMI Al-Amien Prenduan 2022. The objectives of this study are: (1) To find out the effect of studying the book of Ta'lim Al-Muta'allim on the behavior of students class III Regular A. (2) To know how much influence learning the book of Ta'lim Al-Muta'allim can improve the manners of students class III Regular A. This research is a type of non-experimental research that is part of quantitative research, the authors use correlative research which in this case is used to see the relationship of a variable with other variables.  After the researcher assessed the questionnaire, then added it using the product moment formula. Researchers can conclude that there is the influence of studying the book of Ta'lim Al-Muta'allim on the behavior of students in class III Regular A which is worth 0.555 so, the level of correlation is rather low     
Wanprestasi dalam Kerja Sama Pengelolaan Lahan Pertanian Sistem Perairan Napisah; Hairunisa, Putri Deva; Astina, Ria; Yuswalina; Sakinah, Aula
Al-Ijtima`i: International Journal of Government and Social Science Vol. 11 No. 2 (2026): Al-Ijtima'`i: International Journal of Government and Social Science
Publisher : Fakultas Ilmu Sosial dan Ilmu Pemerintahan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jai.v11i2.9896

Abstract

Collaboration in agricultural land management is a common form of economic relationship in rural communities, including through the irrigation system that has developed in Suka Negeri Village. However, the implementation of such collaboration often faces issues of breach of contract due to unclear rights and obligations among the parties. In this study, we aim to analyze the fulfillment of the essential elements and conditions of the mukhabarah contract in the practice of the irrigation system, identify the forms of breach of contract that occur, and examine their implications for village life. Qualitative research was employed, utilizing semi-structured interviews with 16 informants. The results indicate that agreements are made orally without fulfilling the essential elements of the mukhabarah contract, leading to legal uncertainty and breach of contract by both parties. Such practices contradict the principles of al-wafa bi al-‘uqud and la dharara wa la dhirara in Islamic law. Policy recommendations include the requirement for written agreements and the strengthening of community-based mediation mechanisms.