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GREEN PRODUCTION ANALYSIS FRESH MUSHROOMS PRODUCTS AT PT. ETR ghofur
Journal Knowledge Industrial Engineering (JKIE) Vol 9 No 3 (2022): JKIE (Journal Knowledge Industrial Engineering)
Publisher : Department of Industrial Engineering - Universitas Yudharta Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/jkie.v9i3.6187

Abstract

Along with Development of the industrial world which is increasingly advanced with the increasing number of industries that have sprung up because of the wide open market share, the greater threat to environmental sustainability is because of industrial companies engaged in the cultivation of champignon mushrooms agriculture, located on the slope of Mount Bromo with an altitude of 1,300 masl . The company started its business in 1999 by cultivating button mushrooms on a trial scale and meeting local market demand. On December 9, 2001, its business expanded from a capacity of 2 units to 6 units to meet national and international market demand (ETR, 2019). The process of implementing green production at PT. ETR in the Cultivation Division can be said to be running because all raw materials and products are environmentally friendly. However, the implementation is implementing green production. Its implementation only refers to energy saving and production cost mapping (GVSM) approach. The purpose of this study was to analyze the green production of fresh mushrooms produced by PT. ETR.
Epistemologi Pendidikan Islam Klasik: Integrasi Ta'lim, 'Aql, Dan 'Umrān Menuju Paradigma Pendidikan Berbasis Peradaban Abdulloh Arif Mukhlas; Sutono; Mulyadi; Mohammad Syaiku; Mufarrohah; Triyono; Roudlotul Hikmah; Kartono; Ovi Faturrohman; Yeni Fatimah; Barudin; Muhammad Wihdatun Nafi’in; Siti Nurun Ni’mah; Ghofur
Jurnal Pendidikan Agama Islam Miazhar Vol. 5 No. 2 (2026): Jurnal Pendidikan Agama Islam Miazhar
Publisher : Jurnal Pendidikan Agama Islam Miazhar

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Abstract

The epistemology of classical Islamic education through the integration of the concepts of ta'lim (education), 'aql (reason), and 'umrān (civilization) as a holistic paradigm in building a civilization-based education system. This qualitative study with a library research approach analyzes Ibn Khaldun's thoughts in Al-Muqaddimah and the classical Islamic epistemological framework based on revelation, reason, and empirical experience. The results show that the epistemology of classical Islamic education is hierarchical-integrative with revelation as the highest source that guides reason and experience. Ibn Khaldun positions ta'lim as a gradual process of forming reason, where educated reason (from the natural, experiential, to theoretical levels) becomes the foundation for the birth of civilized 'umrān. The integration of these three concepts produces an educational paradigm that balances intellectual, moral, and social dimensions, different from the modern dichotomous approach. Therefore, the epistemology of classical Islamic education through the ta'lim-'aql-'umrān framework is relevant to respond to the contemporary educational crisis characterized by the dichotomy of knowledge, the secularization of knowledge, and the weakening of adab. The implications of this research offer a theoretical foundation for the development of an Islamic education curriculum oriented towards the formation of civilized humans (al-insān al-kāmil) and the development of sustainable civilization.
Pengaruh Perubahan Tarif Pajak Penghasilan Badan terhadap Kinerja Keuangan Perusahaan Manufaktur di Bursa Efek Indonesia Ghofur
Journal of Economics and Business Vol. 4 No. 1 (2026): Journal of Economics and Business
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/econis.v4i1.1614

Abstract

Penelitian ini menganalisis pengaruh perubahan tarif Pajak Penghasilan (PPh) Badan terhadap kinerja keuangan perusahaan manufaktur di Bursa Efek Indonesia. Pendekatan kuantitatif dengan desain komparatif digunakan untuk membandingkan kinerja sebelum dan sesudah perubahan tarif. Kinerja diukur melalui rasio profitabilitas Return on Assets (ROA) dan Return on Equity (ROE). Sampel dipilih dengan purposive sampling berdasarkan laporan keuangan tahunan. Analisis dilakukan menggunakan statistik deskriptif, uji normalitas, dan Paired Sample t-test. Hasil menunjukkan peningkatan signifikan pada ROA dan ROE setelah penurunan tarif pajak, menegaskan kebijakan fiskal ini efektif meningkatkan profitabilitas perusahaan manufaktur