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RUMI: Rumah Jurnal Ilmiah Multidisiplin
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RUMI
Published by Lentera Hidup Mulia
ISSN : 31244408     EISSN : -     DOI : 10.58972/rumi.v5i2.8472
Core Subject :
RUMI (Rumah Ilmiah Jurnal Multidisiplin) merupakan jurnal ilmiah yang mempublikasikan hasil penelitian, kajian konseptual, dan pemikiran kritis dari berbagai bidang keilmuan secara multidisipliner. Jurnal ini hadir sebagai wadah akademik bagi dosen, peneliti, mahasiswa, dan praktisi untuk mendiseminasikan karya ilmiah yang berkualitas, inovatif, dan relevan dengan perkembangan ilmu pengetahuan serta kebutuhan masyarakat. RUMI berfokus pada integrasi berbagai disiplin ilmu seperti pendidikan, sosial-humaniora, keislaman, ekonomi, sains dan teknologi, serta bidang lainnya yang memiliki kontribusi terhadap pembangunan dan pengembangan keilmuan. Dengan menjunjung tinggi prinsip objektivitas, orisinalitas, dan etika publikasi, setiap naskah yang masuk akan melalui proses peer-review secara profesional.
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Articles 201 Documents
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Implementasi Hukum Adat Dalam Sistem Hukum Nasional: Integrasi Nilai Lokal Dan Syariat Islam Sri Ratna Herawati; Muhammad Ishar Helmi
RUMI: Rumah Jurnal Ilmiah Multidisiplin Vol. 1 No. 3 (2026): RUMI (Rumah Ilmiah Jurnal Multidisiplin) (Juni)
Publisher : RUMI: Rumah Jurnal Ilmiah Multidisiplin

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This research aims to analyze the implementation of customary law within the Indonesian national legal system and to examine the integration of local values and Islamic law in the formation and application of law in Indonesia. This study is motivated by the importance of recognizing legal pluralism amid the dominance of a national legal system that tends to be formalistic and centralized. The research employs a normative juridical approach using a library research method through the analysis of legislation, legal doctrines, scientific journals, and various literatures related to customary law, Islamic law, and the national legal system. Data analysis techniques were conducted descriptively and analytically using conceptual and legal interpretation approaches. The results of the study indicate that customary law holds an important position as a living law that continues to exist and develop within society and has obtained constitutional legitimacy within Indonesia’s national legal system. The integration of local values and Islamic law can be observed in various social practices of indigenous communities in Indonesia, where custom and religion complement one another in creating social order and justice. However, the implementation of customary law still faces several challenges, including the dominance of state law, weak recognition of indigenous peoples, and the influence of globalization and modernization. This research recommends harmonization between state law, customary law, and Islamic law through strengthening the recognition of indigenous legal communities, revitalizing local cultural values, and developing a more inclusive, contextual, and socially just national legal system..
Analisis Tata Kelola Multiaktor Dalam Pendataan Program Jaminan Kesehatan Daerah di Kota Jambi Muhammad Dabit Jagaddita; Arissy Jorgi Sutan; Riri Maria Fatriani
RUMI: Rumah Jurnal Ilmiah Multidisiplin Vol. 1 No. 3 (2026): RUMI (Rumah Ilmiah Jurnal Multidisiplin) (Juni)
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Penelitian ini bertujuan untuk menganalisis tata kelola multiaktor dalam pendataan Program Jambi Bugar di Kota Jambi. Penelitian menggunakan pendekatan kualitatif dengan metode deskriptif. Informan penelitian terdiri atas Dinas Kesehatan Kota Jambi, Dinas Sosial Kota Jambi, Badan Penyelenggara Jaminan Sosial Kesehatan, serta masyarakat penerima bantuan kesehatan. Pengumpulan data dilakukan melalui wawancara, observasi, dan dokumentasi. Teknik analisis data menggunakan model interaktif dengan tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa tata kelola multiaktor dalam pendataan Program Jambi Bugar melibatkan kerja sama antara Dinas Kesehatan, Dinas Sosial, Badan Penyelenggara Jaminan Sosial Kesehatan, dan masyarakat dalam proses verifikasi serta pengelolaan data penerima bantuan kesehatan. Dinas Kesehatan dan Dinas Sosial memiliki peran dominan dalam proses verifikasi data, sedangkan Badan Penyelenggara Jaminan Sosial Kesehatan berperan dalam sinkronisasi data kepesertaan program kesehatan daerah.
Literatur Review : Pengaruh Struktur Modal, Ukuran Perusahaan dan Kebijakan Utang terhadap Nilai Perusahaan Mustofa
RUMI: Rumah Jurnal Ilmiah Multidisiplin Vol. 1 No. 3 (2026): RUMI (Rumah Ilmiah Jurnal Multidisiplin) (Juni)
Publisher : RUMI: Rumah Jurnal Ilmiah Multidisiplin

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This study aims to analyze the effect of capital structure, firm size, and debt policy on firm value. Firm value is an important indicator that reflects a company’s performance and future prospects, making it a key concern for both investors and management. In this study, capital structure is measured using the debt-to-equity ratio, firm size is proxied by total assets, and debt policy is assessed based on the level of debt usage in the company’s financing structure. This research employs a quantitative approach using multiple linear regression analysis to examine the influence of independent variables on the dependent variable. The data used are secondary data obtained from companies’ financial statements published through official sources. The results indicate that capital structure and debt policy have a significant effect on firm value, while firm size also has an influence but is not always statistically significant. These findings suggest that managerial decisions in managing financing sources play a crucial role in enhancing firm value. Therefore, companies are expected to optimize the balance between debt and equity while considering their operational scale to increase investor confidence and maximize firm value in the market.
Construction of Gen Z Linguistic Identity in English-Language TikTok Content Fitri Amelia Hasibana; Syamsul Ma’arif; Muhammad Ridwan Gozali; Alwi Dafianza; Muhammad Hasyimsah Batubara
RUMI: Rumah Jurnal Ilmiah Multidisiplin Vol. 1 No. 3 (2026): RUMI (Rumah Ilmiah Jurnal Multidisiplin) (Juni)
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The purpose of the present study was to investigate the ways in which Generation Z and specifically junior high school (SMP) students form their linguistic identity via the usage of English in the contents posted on Tik Tok. This research employs qualitative descriptive methods and considers language as a social practice in digital communication. The empirical data was obtained from Tik Tok videos featuring some elements of English usage such as speech, caption, hashtag, and comments. Data sampling involved the use of purposive sampling, which allowed selecting samples demonstrating linguistic creativity in the form of slang terms, abbreviations, code switching, and hybrid languages. Consequently, it can be concluded that English in the Tik Tok videos is utilized not only to communicate but also serves as a way to construct one’s identity, convey personal message and create a feeling of community within certain linguistic group. In the current era of globalization, students integrate their native and English language into speech, and Tik Tok plays a significant role in facilitating this process.
Perbandingan Harga Pokok Produksi Menurut UMKM terhadap Metode MPKP UMKM Grubi Dini Nabila Nafiatus Sholiha; Mutia Nuris Sifa; Rakha Fayrooz Haq; Annisa Rahmadhani; Endang Kartini Panggiarti; Tiara Rani Santoso
RUMI: Rumah Jurnal Ilmiah Multidisiplin Vol. 1 No. 3 (2026): RUMI (Rumah Ilmiah Jurnal Multidisiplin) (Juni)
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This final project was carried out to find out the results of the comparison between the calculation of the cost of production of Micro, Small, and Medium Enterprises (MSMEs) and the calculation of the cost of production using the First In First Out (FIFO) method from Grubi Dini MSMEs in April 2026. Observation and interviews are used as a research method to collect data on the production cost of Grubi Dini MSMEs in April 2026. The results of the study stated that the cost of production per unit of Grubi Dini MSMEs that applied the First In First Out (FIFO) method was Rp 11,942.19. Meanwhile, the cost of production per unit according to MSMEs is IDR 11,771.92. Based on the results of the study, it can be found that the cost of production per unit that applies the First In First Out (FIFO) method is higher than the cost of production per unit according to MSMEs. This shows a difference of IDR 170.27 between the two comparable cost of production per unit.
Penerapan Metode Harga Pokok Proses dalam Menentukan Harga Jual pada UMKM Butterways Assifa' Cintyaningrum; Bilqis Assya Puan Ananda; Elga Azrina; Nadia Azzahra; Endang Kartini Panggiarti; Tiara Rani Santoso
RUMI: Rumah Jurnal Ilmiah Multidisiplin Vol. 1 No. 3 (2026): RUMI (Rumah Ilmiah Jurnal Multidisiplin) (Juni)
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This study aims to analyze the application of the process cost method in determining the cost of goods manufactured and selling prices at the Butterways SME. Without an accurate cost of goods manufactured, the SME will find it difficult to set reasonable selling prices, manage budget efficiency, and measure production efficiency. Butterways is a micro-enterprise that has been producing whole wheat and sourdough bread since 2021 using a pre-order and consignment system. The research method used is a qualitative method with a case study approach. Data was obtained through interviews, observations, and documentation of the production process at Butterways. The application of the process cost method helps the business determine selling prices more accurately, control production costs, and improve business efficiency.
Tinjauan Hukum Terhadap Tahapan dan Syarat Pengajuan Gugatan Pada Pengadilan Tata Usaha Negara Serta Kendala Praktiknya Muthiara Angraeni; Teti Saputri; Wardatul Azizah; Edward Rifaldy Solehudin; Lufti Hasbullah; Taufiq Alamsyah
RUMI: Rumah Jurnal Ilmiah Multidisiplin Vol. 1 No. 3 (2026): RUMI (Rumah Ilmiah Jurnal Multidisiplin) (Juni)
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Penelitian ini bertujuan untuk menganalisis tahapan dan syarat pengajuan gugatan pada Pengadilan Tata Usaha Negara (PTUN) serta mengkaji berbagai kendala yang muncul dalam praktiknya. Penelitian ini menggunakan metode yuridis normatif dengan pendekatan peraturan perundang-undangan dan konseptual, yang dianalisis secara kualitatif berdasarkan bahan hukum primer, sekunder, dan tersier. Hasil penelitian menunjukkan bahwa pengajuan gugatan di PTUN harus melalui tahapan administratif yang sistematis, mulai dari pengajuan gugatan hingga pendaftaran perkara melalui sistem elektronik, serta harus memenuhi syarat formal dan material, seperti kejelasan identitas para pihak, adanya objek sengketa berupa keputusan tata usaha negara, dan pemenuhan tenggang waktu pengajuan gugatan. Selain itu, perkembangan hukum administrasi melalui Undang-Undang Nomor 30 Tahun 2014 telah mempengaruhi pola beracara di PTUN, terutama melalui kewajiban upaya administratif dan perluasan objek sengketa. Namun dalam praktiknya, masih terdapat berbagai kendala, antara lain kompleksitas prosedur, rendahnya pemahaman masyarakat, ketidaksinkronan norma antar peraturan, serta kesulitan dalam penerapan konsep fiktif positif. Kondisi ini menunjukkan bahwa meskipun pengaturan normatif telah cukup komprehensif, implementasinya belum sepenuhnya efektif, sehingga diperlukan upaya penyederhanaan prosedur, peningkatan literasi hukum, dan harmonisasi regulasi guna mewujudkan peradilan tata usaha negara yang lebih efektif dan berkeadilan.
Model Konseptual Efisiensi Dan Efektivitas Pembiayaan Pada Lembaga Pendidikan Islam: Perspektif Manajemen Pendidikan Sarif Hidayatulloh; Shaleh; Andika Febriyanto
RUMI: Rumah Jurnal Ilmiah Multidisiplin Vol. 1 No. 3 (2026): RUMI (Rumah Ilmiah Jurnal Multidisiplin) (Juni)
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Penelitian ini bertujuan menganalisis konsep efisiensi dan efektivitas pembiayaan pendidikan serta merumuskan model konseptual pembiayaan pada lembaga pendidikan Islam dalam perspektif manajemen pendidikan. Penelitian menggunakan pendekatan kualitatif dengan jenis studi literatur (library research). Data diperoleh dari artikel jurnal, buku akademik, dan dokumen kebijakan terkait pembiayaan pendidikan dan manajemen pendidikan Islam yang dipublikasikan pada periode 2020–2025. Analisis data dilakukan melalui thematic synthesis dan conceptual mapping untuk mengidentifikasi hubungan antarkonsep secara sistematis. Hasil penelitian menunjukkan bahwa efisiensi pembiayaan mencakup efisiensi internal dan alokatif dalam optimalisasi sumber daya pendidikan, sedangkan efektivitas berkaitan dengan pencapaian tujuan pendidikan secara akademik, sosial, dan moral. Penelitian ini menghasilkan model konseptual integratif berbasis siklus input–process–output–outcome–impact yang menghubungkan efisiensi, efektivitas, dan nilai-nilai Islam seperti amanah, profesionalisme, transparansi, dan maslahat dalam tata kelola pembiayaan pendidikan. Model tersebut menempatkan efisiensi sebagai fondasi struktural, efektivitas sebagai tujuan strategis, dan nilai Islam sebagai kerangka normatif pengelolaan pembiayaan pendidikan Islam yang berkelanjutan.
Teori Pengembangan Kurikulum Pendidikan Agama Islam Eka Susanti; Salamah
RUMI: Rumah Jurnal Ilmiah Multidisiplin Vol. 1 No. 3 (2026): RUMI (Rumah Ilmiah Jurnal Multidisiplin) (Juni)
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Artikel ini bertujuan untuk menganalisis berbagai teori pengembangan kurikulum Pendidikan Agama Islam serta relevansinya dalam konteks pendidikan Islam kontemporer. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kepustakaan (library research) untuk menganalisis berbagai teori pengembangan kurikulum, seperti teori Tylerian, Taba, Grassroots, Critical Curriculum, dan Outcome-Based Curriculum. Hasil kajian menunjukkan bahwa setiap teori memiliki karakteristik dan kontribusi tersendiri dalam pengembangan kurikulum PAI. Teori Tyler menekankan tujuan pembelajaran yang sistematis dan terukur; teori Taba menitikberatkan pada kebutuhan peserta didik dan peran guru; teori Grassroots menekankan pengembangan kurikulum berbasis konteks lokal; teori Critical Curriculum mengarahkan pendidikan pada pembentukan kesadaran kritis dan transformasi sosial; sedangkan Outcome-Based Curriculum berorientasi pada pencapaian kompetensi nyata oleh peserta didik. Integrasi berbagai teori tersebut dapat dinilai menghasilkan kurikulum PAI yang kontekstual, fleksibel, dan berorientasi pada pembentukan karakter religius peserta didik. Pengembangan kurikulum PAI perlu dilakukan secara integratif agar mampu menjawab tantangan pendidikan modern tanpa meninggalkan nilai-nilai fundamental Islam.
Analisis Varians Biaya Produksi Batu Bata Berbasis Biaya Standar di Desa Payaman Nailah Farras An Nafi’u; Alya Khansa Ramadhani; Nafiza Hasna Putri Nuraini; Alifah Aulia Tika; Endang Kartini Panggiarti; Tiara Rani Santoso
RUMI: Rumah Jurnal Ilmiah Multidisiplin Vol. 1 No. 3 (2026): RUMI (Rumah Ilmiah Jurnal Multidisiplin) (Juni)
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This study aims to analyze the variance in production costs (raw materials, direct labor, and overhead) in a brick factory in Payaman Village, Secang District, by comparing standard and actual costs. Through a qualitative and quantitative descriptive approach, as well as observation, interview and documentation methods in Dusun Malangan 2, it was possible to identify the existence of very efficient cost control. The company achieved budget savings of up to Rp3,600,000 (from a total ceiling of Rp38,000,000 to Rp34,400,000) through efficiency in raw materials, labor, and overhead. This efficiency reduced the Cost of Goods Sold (COGS) by Rp72 per unit (from Rp760 to Rp688) and increased the actual profit margin to Rp212 per unit, from an initial target of Rp140. In conclusion, the standard cost system has proven effective as a control instrument and a basis for managerial decision-making..

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