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All Journal JES-MAT (Jurnal Edukasi dan Sains Matematika) Al-Buhuts (e-journal) JAMU : Jurnal Abdi Masyarakat UMUS Jurnal Ilmiah Bongaya (JIB)
Rusdin, Muhammad
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Makna Satu Dalam Formula Break Even Point dan Dalam Ketauhidan Islam Rusdin, Muhammad
Jurnal Ilmiah Bongaya Vol. 6 No. 1 (2022): Juni 2022 : Jurnal Ilmiah Bongaya
Publisher : P3M STIEM

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Abstract

: Penelitian ini bertujuan untuk mengetahui: makna satu dalam formula break even point, makna satu dalam ketauhidan islam, break even point dalam perspektif islam dan makna break even point bagi perusahaan serta bagi manusia dalam berislam. Penelitian ini merupakan penelitian pustaka dengan menggunakan metode analisis deskriptif kualitatif dan deskriptif kuantitatif. Hasil penelitian ini menunjukkan: 1) Satu dalam formula break even point bermakna harga jual dibagi harga jual. 2) Satu dalam katauhidan islam bermakna keesaan Allah Subhanahu wa Ta’ala dengan tauhid rububiyah, tauhid uluhiyah dan tauhid asma’ wa sifat. 3) Break even point sebagai metode merupakan bagian dari ekonomi islam. 4) Break even point bukan sebagai target, melainkan untuk menempatkan perusahaan berada pada titik penjualan yang jauh di atas biayanya; melainkan dapat dimanfaatkan untuk menempatkan orang berada pada titik pahala yang jauh di atas dosanya.
ANALISIS KESULITAN BELAJAR SISWA PADA PEMBELAJARAN MATEMATIKA KELAS VI SD KARTIKA XIX/7 KOTA CIREBON Rusdin, Muhammad; Pratiwi Dwi Santi, Dina
Jurnal Edukasi dan Sains Matematika (JES-MAT) Vol. 11 No. 1 (2025): Jurnal Edukasi dan Sains Matematika (JES-MAT)
Publisher : Department of Mathematics Education, Universitas Kuningan

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Abstract

Students' learning difficulties in learning flat shape mathematics are the main phenomenon underlying this research. This research aims to examine and describe students' learning difficulties and the causes of students experiencing learning difficulties in learning flat shape mathematics. The subjects in this research were 10 class VI students at Kartika XIX/7 Elementary School, Cirebon City. The research subjects were taken using the Purposive Sampling method. The type of research used is descriptive qualitative. Data collection uses test instruments in the form of essay questions and non-test instruments in the form of interviews. The data analysis technique in research consists of three stages, namely data reduction, data presentation and drawing conclusions. This research was also carried out in three stages which included the preparation stage, research implementation stage, and completion stage. The results of this research show that students' learning difficulties in plane material were analyzed using the Van Hiele level of thinking. The data shows that the majority of students experience difficulties at the deduction (82%) and rigor (82%) levels. Meanwhile, difficulties at the level of visualization (8%), analysis (10%), and informal deduction (6%) were relatively lower.
Perbandingan Pengaruh dan Perlakuan Akuntansi antara Biaya Bunga dengan Pajak Penghasilan sebagai Bukti Kebenaran Hukum Halal atau Haramnya dalam Perspektif Islam Rusdin, Muhammad; Farida Aprianti; Irwan Fitri Aco; Asri Asri; Muhammad Faisal Arif
Al-Buhuts Vol. 21 No. 1 (2025): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v21i1.6731

Abstract

This study aims to determine the comparative effect between interest costs and income tax on sales to achieve the expected profit. Also to determine the comparative accounting treatment between interest costs and income tax in the income statement. The influence and accounting treatment are then used as evidence of the truth of the law of halal or haram in the Islamic perspective. This study is a library research using the analysis method: comparison, qualitative descriptive and quantitative descriptive. The results of the study indicate that interest costs and income tax have an equally large burden because they result in the need for higher sales to achieve the expected profit based on the cost-volume-profit analysis. Based the income statement, interest costs are calculated when there is a profit or loss, so they are more burdensome than income tax which is calculated when there is a profit and not calculated when there is a loss. This influence and accounting treatment prove the truth of the law of halal or haram in the Islamic perspective which has been established approximately thousands of years ago, namely that interest costs are haram so that they are heavier than income tax, the law of which: some argue that it is halal and others argue that it is doubtful, even some argue that it is haram. Based on this, interest costs must be avoided, either as the payer, recipient, witness, clerk or other involvement. Meanwhile, income tax should be complied with sincerely as charity for the payer and the recipient should seek alternative replacements with other sources of income.
Pelatihan Pengolahan Nasi Sisa Menjadi Aneka Snack Keluarga pada Ibu PKK Desa Kepongpongan Kecamatan Talun Kota Cirebon Rusdin, Muhammad; Zulfiyah, Rizqiyatul 'Izzah; Fajriyah, Ihda Lailatul; Utami, Kurnia Dwi; Mauludin, Muhamad Rizqi; Zaeni, Nabila Fauziah; Pratama, Wahyu Adi; Aprilliani, Linda Kurnia; Winarti, Nida; Dwiniasih, Dwiniasih
JAMU : Jurnal Abdi Masyarakat UMUS Vol. 5 No. 02 (2025): Februari
Publisher : LPPM Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jamu.v5i02.1702

Abstract

Permasalahan pemborosan nasi di tingkat rumah tangga menjadi isu yang belum banyak diselesaikan secara edukatif dan aplikatif. Pengabdian Masyarakat ini bertujuan meningkatkan keterampilan ibu-ibu PKK Desa Kepongpongan Kecamatan Talun Kota Cirebon dalam mengolah nasi sisa menjadi makanan ringan bernilai ekonomis. Metode yang digunakan berupa pelatihan kolaboratif antara mahasiswa PPG Prajabatan dan masyarakat, melalui ceramah interaktif dan praktik langsung pembuatan snack seperti nasi aron, kerupuk, sempol, bakso, dan cireng nasi. Pelatihan dilaksanakan selama 3 kali pertemuan yaitu pada 26 April 2025, 27 April 2025, dan 1 Mei 2025 dengan peserta sebanyak 10 orang ibu-ibu PKK. Hasil menunjukkan peningkatan pemahaman tentang peserta pemanfaatan sisa nasi dan munculnya kesadaran terhadap konsumsi yang bertanggung jawab. Peserta antusias, aktif berdiskusi, dan menunjukkan minat tinggi terhadap praktik pengolahan. Kesimpulannya, pelatihan ini efektif meningkatkan keterampilan mengolah nasi sisa bagi masyarakat, mendukung pengurangan limbah makanan, serta membuka peluang ekonomi keluarga berdasarkan pemanfaatan sumber daya lokal. Kata kunci : Pengolahan Nasi Sisa, Pengabdian Masyarakat, Jajanan Keluarga
Asbabun Nuzul Ayat-Ayat Tauhid sebagai Pembelajaran Penelusuran Formula dalam Analisis Biaya-Volume-Laba Rusdin, Muhammad; Hawariah, Hawariah; Fadhlan Akbar; Irwan Fitri Aco; Asri Asri
Al-Buhuts Vol. 20 No. 2 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i2.6096

Abstract

This research aims to find out some of the asbabun nuzul verses of monotheism as a lesson for exploring formulas in cost-volume-profit analysis, including the break-even point formula. This interdisciplinary research is library research using qualitative descriptive analysis methods and quantitative descriptive methods. The results of this research show: 1) Most of the verses from the Qur'an are ibtidai verses, namely verses without asbabun nuzul. A small portion of the verses of the Qur'an are sababi verses or verses with asbabun nuzul because they are for: answering questions, rebuking violations, rejecting the world's offers and so on. Meanwhile, the existence of formulas in cost-volume-profit analysis is due to knowing the sales limit that brings profit/loss. These formulas are caused or started from the break-even formula that was developed. 2) A small portion of the verses from the Qur'an are monotheism verses which mean the only God who must be worshipped, the only Creator, the only Most Gracious, the only Most Merciful and other attributes. Meanwhile, in the break-even formula and other formulas in cost-volume-profit analysis, the only number is meaningful or caused by the selling price divided by the selling price.
Co-Authors Aprilliani, Linda Kurnia Arif, Muhammad Faisal Asri Asri Dwiniasih Fadhlan Akbar Fajriyah, Ihda Lailatul Farida Aprianti Hawariah, Hawariah Irwan Fitri Aco Mauludin, Muhamad Rizqi Pratama, Wahyu Adi Pratiwi Dwi Santi, Dina Utami, Kurnia Dwi Winarti, Nida Zaeni, Nabila Fauziah Zulfiyah, Rizqiyatul 'Izzah