Jurnal Ilmiah Al-Tsarwah最新文献_第5页

Analisis Penerapan Job Order Costing Method Terhadap Harga Pokok Produksi Untuk Meningkatkan Akurasi Harga Jual Produk Pada Maju Jaya Aluminium Kecamatan Cina Kabupaten Bone

Jurnal Ilmiah Al-Tsarwah Pub Date : 2019-07-20 DOI: 10.30863/AL-TSARWAH.V1I2.260

Martinah Martinah, Muctar Nuhung

{"title":"Analisis Penerapan Job Order Costing Method Terhadap Harga Pokok Produksi Untuk Meningkatkan Akurasi Harga Jual Produk Pada Maju Jaya Aluminium Kecamatan Cina Kabupaten Bone","authors":"Martinah Martinah, Muctar Nuhung","doi":"10.30863/AL-TSARWAH.V1I2.260","DOIUrl":"https://doi.org/10.30863/AL-TSARWAH.V1I2.260","url":null,"abstract":"This study aims to compare the cost of the 2M CA type of storefront production that has been applied in Forward Jaya Aluminum by calculating the production cost principle using the job order costing method. Data is collected through observation, interviews, and documentation. Furthermore, the data is analyzed using qualitative methods. While the calculation method used in this study is the method of job order costing or the cost of the order. The results of the study found that the calculation of the cost of production of type 2 M CA storefront was IDR 1,300,000 with a set profit rate of 19.6% with a selling price of IDR 1,550,000, while the calculation using the job order costing method was equal to Rp 1,329,217 with a selling price of Rp 1,589,744 with a profit rate of 19.6%. Based on the results of his analysis, the difference in the calculation of cost of goods manufactured is due to the fact that Maju Jaya Aluminum does not identify in detail the elements of the cost of production, so the cost of production calculated by Maju Jaya Aluminum is lower than using the job order costing method. We recommend that Maju Jaya Aluminum correct the calculation of cost of goods manufactured according to the job order costing method by calculating and identifying raw material costs, direct labor costs, and factory head costs so that the specified selling price can be accurate and increase.","PeriodicalId":224452,"journal":{"name":"Jurnal Ilmiah Al-Tsarwah","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125260744","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Pengungkapan Corporate Social Responsibility (CSR) sesuai dengan Prinsip Ekonomi Syariah

Jurnal Ilmiah Al-Tsarwah Pub Date : 2019-07-20 DOI: 10.30863/AL-TSARWAH.V2I2.290

Muhammad Fiqri, Yaman Yaman

引用次数: 0

Kontribusi Industri Rumahan dalam Meningkatkan Pertumbuhan Ekonomi di Kota Watampone 在Watampone市促进经济增长方面，家庭产业的贡献

Jurnal Ilmiah Al-Tsarwah Pub Date : 2019-07-20 DOI: 10.30863/AL-TSARWAH.V2I2.291

A. Ihsan, F. Firdaus

引用次数: 1

Perbandingan Sistem Permodalan Konvensional dan Syariah Terhadap Pedagang Pasar Sentral Watampone dalam Pengembangan Usaha 传统的资本主义系统和伊斯兰教法与商业发展中的中央市场商人Watampone的比较

Jurnal Ilmiah Al-Tsarwah Pub Date : 2019-07-20 DOI: 10.30863/AL-TSARWAH.V1I2.258

Jusmayati Jusmayati, St Habibah St Habibah

引用次数: 0

Analisis Pengaruh Perubahan Penghasilan Tidak Kena Pajak Terhadap Realisasi Penerimaan Pajak di Kantor Pelayanan Pajak Pratama Watampone 分析未应税收入变化对Watampone小学税收服务实现税收的影响

Jurnal Ilmiah Al-Tsarwah Pub Date : 2019-07-20 DOI: 10.30863/AL-TSARWAH.V1I2.343

Syahrul Hm, Abdul Rahim

引用次数: 0

Analisis Nisbah Bagi Hasil Pembiayaan Mudharabah pada Bank Syariah Mandiri KCP Sengkang

Jurnal Ilmiah Al-Tsarwah Pub Date : 2019-07-20 DOI: 10.30863/AL-TSARWAH.V2I2.294

Ainul Hikmah, Nahariah Nahariah

引用次数: 0

Pengaruh Struktur Modal terhadap Kinerja Perusahaan Pertanian yang terdaftar di Indeks Saham Syariah Indonesia 资本结构对印尼伊斯兰股票指数中列出的农业公司绩效的影响

Jurnal Ilmiah Al-Tsarwah Pub Date : 2019-07-20 DOI: 10.30863/AL-TSARWAH.V2I2.293

S. Suradi, Rusdiawan Rusdiawan

{"title":"Pengaruh Struktur Modal terhadap Kinerja Perusahaan Pertanian yang terdaftar di Indeks Saham Syariah Indonesia","authors":"S. Suradi, Rusdiawan Rusdiawan","doi":"10.30863/AL-TSARWAH.V2I2.293","DOIUrl":"https://doi.org/10.30863/AL-TSARWAH.V2I2.293","url":null,"abstract":"This study discusses the effect of capital structure on the performance of agricultural companies listed in the Indonesian Islamic stock index. This study aims to determine how the influence of short-term debt and long-term debt (Short-term Debt and Longterm Debt) on company performance (Return on Assets, Return on Equity, Net Profit Margin). The results showed that long-term debt and short-term debt affect the company's performance, but the percentage of short-term debt and long-term debt can not be used as a measure to assess the company's performance is good or bad, because there are companies that have short and long-term debt but it is able to produce a fairly good performance, and vice versa when the short-term debt and long-term debt of the company has a high percentage does not guarantee the company will perform well. One of the things that makes the percentage of the company's capital structure does not significantly affect company performance is market share. This happened because at that time the market segmentation did not support the sale of the company's products, so the company could suffer losses (Profit Loss).","PeriodicalId":224452,"journal":{"name":"Jurnal Ilmiah Al-Tsarwah","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131313571","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analisis Dampak Produk Domestik Regional Bruto (PDRB) Berdasarkan Harga Konstan Terhadap Pendapatan Masyarakat Kabupaten Bone 2011-2015

Jurnal Ilmiah Al-Tsarwah Pub Date : 2019-07-20 DOI: 10.30863/AL-TSARWAH.V1I2.262

M. Sabil, H. Firdaus

{"title":"Analisis Dampak Produk Domestik Regional Bruto (PDRB) Berdasarkan Harga Konstan Terhadap Pendapatan Masyarakat Kabupaten Bone 2011-2015","authors":"M. Sabil, H. Firdaus","doi":"10.30863/AL-TSARWAH.V1I2.262","DOIUrl":"https://doi.org/10.30863/AL-TSARWAH.V1I2.262","url":null,"abstract":"This research is to analyze the Impact of Gross Regional Domestic Product (GRDP) Based on Constant Prices on Community Revenues Bone District 2011-2015. In this study, researchers took 3 samples from 17 sectors in Gross Regional Domestic Products at Constant Prices as populations, namely Agriculture, Forestry, and Fisheries. The reason the researchers took these three samples, because in Bone District were the three superior sectors. Data collection methods used through the documentation method. The data taken was analyzed by Simple Lienear Regression with the help of SPSS 16.0 software. with regression expression Y = a + bx. The results of this study indicate that the results of linear regression analysis produce a regression equation Y = 0.984 + 0.372, where the constant (a) is 0.984 and the coefficient of the independent variable (X) is 0.372. Once at GRDP = 0, then Community Revenue has a value of 0.984 and if GRDP (X) experiences a 1% increase, then Community Income (Y), will increase by 0.372 to 1.356 as well if GRDP is at 4% Community Revenue as much as 2.47%. This means that there is a relationship between GDP (X) and Community Income variable (Y) or rejecting the null hypothesis (H0) and accepting the alternative hypothesis (Ha) with a significant level of 0.05 or 5% where Sig. 0.05 or tcount ttable . (Sig. = 0.620 0.05, or 0.551 3.182) and the determinant coefficient of 9.2% or 9%.","PeriodicalId":224452,"journal":{"name":"Jurnal Ilmiah Al-Tsarwah","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126696898","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Input-Input Variabel terhadap Hasil Produksi Maksimum dengan Pendekatan Jangka Panjang dalam Perspektif Islam (Studi Kasus Pada Usaha Home Industri Tenun Di Kecamatan Tanasitolo Kabupaten Wajo)

Jurnal Ilmiah Al-Tsarwah Pub Date : 2019-07-20 DOI: 10.30863/AL-TSARWAH.V1I2.259

Kartini Kartini

{"title":"Pengaruh Input-Input Variabel terhadap Hasil Produksi Maksimum dengan Pendekatan Jangka Panjang dalam Perspektif Islam (Studi Kasus Pada Usaha Home Industri Tenun Di Kecamatan Tanasitolo Kabupaten Wajo)","authors":"Kartini Kartini","doi":"10.30863/AL-TSARWAH.V1I2.259","DOIUrl":"https://doi.org/10.30863/AL-TSARWAH.V1I2.259","url":null,"abstract":"This study aims to determine the effect of variable inputs on maximum production results with a long-term approach in the Islamic perspective (Case Study in Weaving Home Industry Enterprises in Tanasitolo District, Wajo Regency). The subject matter of study is the influence of variable inputs on production output. Based on the objectives of the research above, the type of research used is field research using a quantitative approach supported by observation methods, and questionnaires in collecting the required data. The collected data is then processed using statistical analysis and then interpreting the data using the SPSS version 21 program for Windows. The analytical method used in this study is simple linear regression in knowing the magnitude of the change in a variable against other variables with the help of SPSS version 21 for Windows. Calculations carried out to measure the proportion or percentage of the total variation of the dependent variable that can be explained by the regression model. The results of the study show that, partially, the variable inputs have a significant effect on the production of the Weaving Home Industry Kec. Tanasitolo District of Wajo because t table t count (0.294 1.508) this indicates H1 is accepted and H0 is rejected. Regression analysis shows that simultaneously, the variable inputs have a significant effect on the yield of the Kec. Weaving Home Industry. Tanasitolo District of Wajo where significance is significance level (0,000 0,1), this indicates that H1 is accepted and H0 is rejected.","PeriodicalId":224452,"journal":{"name":"Jurnal Ilmiah Al-Tsarwah","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125149671","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analisis Peningkatan Daya Saing Produk Melalui Manajemen Sumber Daya Manusia (Studi pada BPJS Kesehatan Cabang Bone) 通过人力资源管理(BPJS健康分支的研究)对产品竞争力竞争力的分析

Jurnal Ilmiah Al-Tsarwah Pub Date : 2019-07-20 DOI: 10.30863/AL-TSARWAH.V1I2.261

M. Ikram, Rusdiawan Rusdiawan

{"title":"Analisis Peningkatan Daya Saing Produk Melalui Manajemen Sumber Daya Manusia (Studi pada BPJS Kesehatan Cabang Bone)","authors":"M. Ikram, Rusdiawan Rusdiawan","doi":"10.30863/AL-TSARWAH.V1I2.261","DOIUrl":"https://doi.org/10.30863/AL-TSARWAH.V1I2.261","url":null,"abstract":"This study aims to find out (1) how is the position of BPJS Health Bone Branch product competitiveness from five Branch Offices in South Sulawesi over the past three years? (2) how is the role of Human Resources BPJS Branch Bone Management in an effort to improve the position of product competitiveness?. Based on the objectives of the above research, the type of research used is field research using a qualitative approach. This study uses the method of observation, interviews, and documentation in collecting the required data. The collected data is then processed using the Descriptive Analysis analysis method. The results of the study show the position of Branch Bone BPJS Health product competitiveness from 2014-2016 has never occupied the first position of the five Branch Offices in South Sulawesi, but has increased in 2015 from third to second and in 2016 still in second place. And the role of Human Resource BPJS Kesehatan Bone management in an effort to support increased product competitiveness is divided into three roles: (1) Role of Administration, namely by implementing competency-based performance management system applications in every employee activity, (2) Operational Role, namely many are oriented towards training and development as well as employee competency systems which can be seen from a number of training activities that are always carried out by BPJS Health which leads to improving employee competencies, and (3) Strategic Roles, namely implementing talent management that aims to get employees with high employment .","PeriodicalId":224452,"journal":{"name":"Jurnal Ilmiah Al-Tsarwah","volume":"129 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127093062","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1