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All Journal Nusantara Mengabdi kepada Negeri Moral : Jurnal Kajian Pendidikan Islam
Diyana Diyana
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Religion Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Penentuan Harga Pokok Produksi Produk Ayam Geprek dengan Metode Full Costing Angelica Permata Kurniawan; Wianda Gracia Sugiono; Diyana Diyana; Siti ‘Ainun Galbini; Atanasius Hagai Pratama; Ade Elza Surachman
Nusantara Mengabdi Kepada Negeri Vol. 1 No. 3 (2024): August: Nusantara Mengabdi Kepada Negeri
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/numeken.v1i3.493

Abstract

This service aims to improve the understanding and skills of MSME entrepreneurs in calculating production costs using the full costing method at the geprek chicken business located on Jl. Dr. Sudarsono No.34, Cirebon. Full costing was chosen because it provides a complete picture of production costs, including overhead costs that are often ignored by MSME entrepreneurs. This service was carried out using a qualitative method through direct interviews with MSME entrepreneurs to identify costs and to determine production costs. The results of this service with the application of full costing show that the total production cost in a period of 1 month is Rp. 11,700,000 with a Cost of Goods Manufactured (COGS) per portion of Rp. 7,446.67 and produces a profit percentage of 243.03%. In conclusion, this service can make a real contribution in improving the management skills of small and medium enterprises in the culinary field, especially by optimizing the calculation of production costs with the full costing method for geprek chicken
Dimensi-Dimensi Islam Agus Rifki Ridwan; Agnes Meilinda; Khairunnisa Luthfiyah; Diyana Diyana; Ulpa Wulandari
Moral : Jurnal kajian Pendidikan Islam Vol. 2 No. 2 (2025): Juni : Moral : Jurnal kajian Pendidikan Islam
Publisher : Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moral.v2i2.1109

Abstract

Islam is a holistic religion, covering various dimensions of life that are harmoniously integrated. The dimensions of Islam consist of aspects of faith (belief), worship (ritual), morality (morality), and muamalah (social interaction). In the dimension of faith, Islam emphasizes faith in Allah, angels, holy books, apostles, the last days, and destiny, which are the spiritual foundation of every Muslim. The dimension of worship includes the practice of Islamic teachings in the form of formal rituals such as prayer, fasting, zakat, and hajj, which not only bring individuals closer to Allah, but also strengthen social solidarity. On the moral dimension, Islam teaches universal moral values, such as honesty, patience, and justice, which form the noble character of the individual. Meanwhile, the muamalah dimension includes the procedures for social, economic, and political interaction, which is based on the principles of justice, balance, and mutual benefit. These four dimensions complement each other, creating a balanced framework of life between a vertical relationship with God and a horizontal relationship with fellow humans and the environment. This research aims to explore the meaning, function, and relevance of the Islamic dimensions in modern life. With a descriptive qualitative approach, the results of the study show that a comprehensive understanding of the dimensions of Islam can be a solution to various contemporary challenges, such as moral crises, social inequality, and environmental degradation. This study recommends the holistic application of Islamic values in daily life to create a civilized social order.
Co-Authors Agnes Meilinda Agus Rifki Ridwan Angelica Permata Kurniawan Atanasius Hagai Pratama Khairunnisa Luthfiyah Siti ‘Ainun Galbini Ulpa Wulandari Wianda Gracia Sugiono