Al Ihkam Jurnal Hukum Pranata Sosial最新文献_第8页

Perhitungan Harga Pokok Produksi dengan Metode Harga Pokok Pesanan (Job Order Costing) pada Hana Digital Printing Malang 使用哈拿数字打印的工作订单方法计算生产成本

Al Ihkam Jurnal Hukum Pranata Sosial Pub Date : 2023-04-09 DOI: 10.37680/almanhaj.v5i1.2066

Tri Rahayu Widya

{"title":"Perhitungan Harga Pokok Produksi dengan Metode Harga Pokok Pesanan (Job Order Costing) pada Hana Digital Printing Malang","authors":"Tri Rahayu Widya","doi":"10.37680/almanhaj.v5i1.2066","DOIUrl":"https://doi.org/10.37680/almanhaj.v5i1.2066","url":null,"abstract":"The calculation of the cost of production is very important for companies to determine the selling price of a product and assist management in calculating the company's financial statements. The calculation of the cost of production will make it easier to control the company's production costs precisely and quickly so that the company's selling price and profit and loss can be predicted as expected. This study aims to find out whether the implementation of the cost of production using the Job Order Costing method by Dhana Digital Printing Malang has been implemented properly. This study uses a descriptive qualitative method with a case study approach (Case Study) which aims to determine the application of the calculation of the cost of production of agenda books and calendar production at Dhana Digital Printing Malang. Data collection was carried out through observation, interviews and documentation on the object of the full costing and variable costing calculation methods. From the results of the study indicate that the company applies the Job order costing method based on orders. The classification of costs is in accordance with the existing theory, but in calculating overhead costs, the company does not include depreciation costs for machinery and equipment depreciation costs in the calculation of Factory Overhead Costs. For this reason, Dhana Digital Printing can make corrections to the job order costing method by identifying and calculating raw material costs, direct labor costs and factory overhead costs so that the predetermined selling prices can be accurate and increase.","PeriodicalId":31072,"journal":{"name":"Al Ihkam Jurnal Hukum Pranata Sosial","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91174521","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

Pemikiran Ibnu Taimiyah Tentang Talak Tiga (Kajian Kitab Al-Fatawa Al Qubro)

Al Ihkam Jurnal Hukum Pranata Sosial Pub Date : 2023-04-09 DOI: 10.37680/almanhaj.v5i1.2274

Diyan Putri Ayu, Nafiah Nafiah, Khoirul Fathoni

{"title":"Pemikiran Ibnu Taimiyah Tentang Talak Tiga (Kajian Kitab Al-Fatawa Al Qubro)","authors":"Diyan Putri Ayu, Nafiah Nafiah, Khoirul Fathoni","doi":"10.37680/almanhaj.v5i1.2274","DOIUrl":"https://doi.org/10.37680/almanhaj.v5i1.2274","url":null,"abstract":"This article aims to find out how Ibn Taimiyah thought about the triple divorce in one word contained in the book al-Fatawa al-Qubra, where this opinion differs from the opinion of several other madhhab scholars, and to find out the istinbath used by Ibn Taimiyah. about triple divorce in one word. This research method uses descriptive analysis method, where the author in this case tries to describe Ibn Taimiyah's opinion about triple talaq at once by using primary data sources, namely the book of al-Fatawa al-Kubra by Ibn Taimiyah. From these problems, it can be analyzed that Ibn Taymiyya argued that in dropping three divorces one time, the divorce law only fell one divorce. This opinion is stronger than the opinion of the Imam Madzhab scholars who say that three divorces are punishable by three divorces. Because Ibn Taimiyah's opinion is considered more authentic, the hadiths used are less mafsadah due to the divorce compared to the opinion of the Imam Madzhab scholars. Thus, the arguments used by Imam Madzhab scholars are considered weak by Ibn Taimiyah and his group, some are mujmal due to ambiguity. So according to Ibn Taimiyah, the arguments used by Imam Madzhab scholars are not appropriate to be used as reasons for the law of divorce in three words","PeriodicalId":31072,"journal":{"name":"Al Ihkam Jurnal Hukum Pranata Sosial","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87358240","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

Analysis of The Impact of Fiscal Decentralization on Economic Growth in Indonesia 财政分权对印尼经济增长的影响分析

Al Ihkam Jurnal Hukum Pranata Sosial Pub Date : 2023-04-04 DOI: 10.37680/almanhaj.v5i1.2109

Suprianik Suprianik

引用次数: 0

Kajian Hukum Terhadap Bahaya Pengumpulan Informasi Rekayasa Sosial Melalui Fitur Add Yours Instagram 通过你的Instagram Add特性对社会工程信息收集危险的法律研究

Al Ihkam Jurnal Hukum Pranata Sosial Pub Date : 2023-04-01 DOI: 10.37680/almanhaj.v5i1.2420

Nanda Novitasari, Tantimin Tantimin

{"title":"Kajian Hukum Terhadap Bahaya Pengumpulan Informasi Rekayasa Sosial Melalui Fitur Add Yours Instagram","authors":"Nanda Novitasari, Tantimin Tantimin","doi":"10.37680/almanhaj.v5i1.2420","DOIUrl":"https://doi.org/10.37680/almanhaj.v5i1.2420","url":null,"abstract":"The development of information technology has changed human behavior and increased performance and productivity because it allows various activities to be carried out quickly, precisely, and accurately. As technology develops, the use of social media is also growing. The Addyourss feature on Instagram Stories is based on user-generated content and should positively impact broader engagement on Instagram; however, in Indonesia, this feature is abused by irresponsible parties, causing problems. Fraud and misuse of personal identity. This study is designed to analyze legal research on the dangers of collecting information on psychological manipulation by adding your Instagram capabilities and to analyze the extent to which the government provides legal protection for personal data against data misuse, personal data on social media platforms based on the ITE Law and what legal actions what victims can do about misuse of personal data on social media platforms. This qualitative research uses the natural environment to explain what happened and was carried out by involving existing methods. The findings of this study indicate that legal protection of personal data against misuse of personal data on social media platforms still needs to be improved and comprehensive. Establishing a clear and comprehensive law is urgently needed to identify clear steps in using personal data to provide legal certainty for protecting public personal data. According to the law, legal action for victims of misuse of personal data on social media platforms is still limited to filing lawsuits and demanding administrative penalties.","PeriodicalId":31072,"journal":{"name":"Al Ihkam Jurnal Hukum Pranata Sosial","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76084343","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

Perlindungan Hukum Seorang Anak Sebagai Pemohon Dispensasi Kawin Pasca Revisi Undang-Undang Perkawinan 对经修订婚姻法豁免的儿童的法律保护

Al Ihkam Jurnal Hukum Pranata Sosial Pub Date : 2023-04-01 DOI: 10.37680/almanhaj.v5i1.2403

Yoga Abiansyah Dwi Putra, Y. Yunanto

{"title":"Perlindungan Hukum Seorang Anak Sebagai Pemohon Dispensasi Kawin Pasca Revisi Undang-Undang Perkawinan","authors":"Yoga Abiansyah Dwi Putra, Y. Yunanto","doi":"10.37680/almanhaj.v5i1.2403","DOIUrl":"https://doi.org/10.37680/almanhaj.v5i1.2403","url":null,"abstract":"In general, those who apply for a marriage dispensation are the parents or guardians of the child as in Article 7 paragraph (2) of Law No. 16 of 2019 concerning Amendments to Law Number 1 of 1974 concerning Marriage, when the petitioner are often minors where they are legally incompetent. This study aims to find out how the legal protection of minors as a marriage dispensation petitioner after the revision of the Marriage Law and the judge's efforts in determining the marriage dispensation application where the Petitioner is a child. The research method used is a normative juridical approach with library research data collection techniques from secondary data and field studies using interview techniques from primary data. The results of the study indicate that legal protection for minors as petitioner for marriage dispensation after the revision of the Marriage Law has not been maximized because there is still a legal void, it is necessary to make written rules from the government that can guarantee legal certainty. Efforts that can be made by judges to determine cases of this kind are judges making legal discoveries while still prioritizing the best interests for children.","PeriodicalId":31072,"journal":{"name":"Al Ihkam Jurnal Hukum Pranata Sosial","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85124302","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

Bentuk Host Control dan Perlindungan Hukum Bagi Penanaman Modal Asing Pasca Diterbitkannya UU Cipta Kerja di Indonesia

Al Ihkam Jurnal Hukum Pranata Sosial Pub Date : 2023-04-01 DOI: 10.37680/almanhaj.v5i1.2290

Azharani Anwar

引用次数: 0

Administrative Transparency in Libya's Ministry of Health from An Islamic Perspective: Challenges and Determinants 从伊斯兰的角度看利比亚卫生部的行政透明度:挑战和决定因素

Al Ihkam Jurnal Hukum Pranata Sosial Pub Date : 2023-03-30 DOI: 10.37680/almanhaj.v5i1.2480

Abdulhamid Mesbah Henaish, Asmuliadi Lubis, Mohd. Iqbal Abdul Wahab

{"title":"Administrative Transparency in Libya's Ministry of Health from An Islamic Perspective: Challenges and Determinants","authors":"Abdulhamid Mesbah Henaish, Asmuliadi Lubis, Mohd. Iqbal Abdul Wahab","doi":"10.37680/almanhaj.v5i1.2480","DOIUrl":"https://doi.org/10.37680/almanhaj.v5i1.2480","url":null,"abstract":"The issue with the research is that it attempts to examine the administrative openness of the Libyan Ministry of Health from an Islamic point of view. The purpose of this research is to determine, from an Islamic point of view, how transparent the administrative processes of the Libyan Ministry of Health are. The objective also is to determine the factors that contribute to administrative openness as well as the obstacles that stand in the way of administrative transparency. The technique that was used in this research was an analytical descriptive one, and it was aimed at describing and analysing the administrative transparency of the Libyan Ministry of Health from an Islamic view. The findings demonstrated that the Islamic viewpoint of administrative openness centered on honesty and the practical application of the principles of honesty and integrity for the purpose of appeasing Allah. According to the findings of the research, established norms of administrative openness should be rapidly agreed upon and implemented in all institutions under the jurisdiction of the Libyan government. ِ The implications of study indicates the Islamic perspective of administrative transparency on the ministry of health in Libya.","PeriodicalId":31072,"journal":{"name":"Al Ihkam Jurnal Hukum Pranata Sosial","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81022417","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

Akad Pernikahan Melalui Zoom dalam Perspektif Fikih

Al Ihkam Jurnal Hukum Pranata Sosial Pub Date : 2023-03-30 DOI: 10.37680/almanhaj.v5i1.2181

Muhammad Hamdani, Muhammad Riduwan Masykur, T. Hamidah

{"title":"Akad Pernikahan Melalui Zoom dalam Perspektif Fikih","authors":"Muhammad Hamdani, Muhammad Riduwan Masykur, T. Hamidah","doi":"10.37680/almanhaj.v5i1.2181","DOIUrl":"https://doi.org/10.37680/almanhaj.v5i1.2181","url":null,"abstract":"The modern era is greatly facilitated by using technology. This is a shortcut to take advantage of technology, one of which is reducing distance and time facilitating communication between people without meeting each other. So that it becomes a new innovation in terms of marriage through Zion technology which makes it easier for the bride and groom who don't have to be in the same place. lighten the burden on the bride and groom in traveling expenses. But this raises questions as well as the views of various scholars and groups, because there was no law in ancient times. The purpose of this study is to find out the law of marriage contracts through zoom in the view of the scholars. The method used in this study uses the Library Research method and literature that is aligned with the theme. The results of this study are that, according to the Hanafi school of thought, online marriage is permissible because it is confirmed by the Prophet's Hadith that the Prophet SAW once performed a marriage using a piece of paper and in a different place between the bride and groom, supported by the MUI fatwa. However, according to the view of the Syafii school of thought, this is not permissible because the bride and groom must be in the same place.","PeriodicalId":31072,"journal":{"name":"Al Ihkam Jurnal Hukum Pranata Sosial","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83652893","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

Implementasi Undang-Undang Nomor 2 Tahun 2004 Tentang Penyelesaian Perselisihan Hubungan Industrial dalam Hal Penyelesaian Pemenuhan Hak Pekerja Wanita

Al Ihkam Jurnal Hukum Pranata Sosial Pub Date : 2023-03-16 DOI: 10.37680/almanhaj.v5i1.2378

Friska Maudina, M. Nurdin

{"title":"Implementasi Undang-Undang Nomor 2 Tahun 2004 Tentang Penyelesaian Perselisihan Hubungan Industrial dalam Hal Penyelesaian Pemenuhan Hak Pekerja Wanita","authors":"Friska Maudina, M. Nurdin","doi":"10.37680/almanhaj.v5i1.2378","DOIUrl":"https://doi.org/10.37680/almanhaj.v5i1.2378","url":null,"abstract":"The purpose of writing this journal is to find out what women's rights are, and what companies should provide to fulfill the rights of women workers, and besides that to find out how the role of Law Number 2 of 2004 concerning industrial dispute resolution in resolving disputes over women's rights carried out by companies through the mechanism contained in Law Number 2 of 2004, specifically by way of Bipatrit settlement. The writing method used is the normative juridical method (statute approach) because in this writing it examines several statutory regulations, especially the law regarding the settlement of industrial relations disputes. then the approach taken is a statutory approach. Based on the results of the presentation of the material that has been written, it can be seen that the fulfillment of the rights of women workers has not been fully fulfilled, there are still many companies that do something about fulfilling the rights of women workers, it is not uncommon for women to even take leave on the first day and secondly when menstruation is subject to wage deductions, this is contrary to the Labor Law, in the case of not fulfilling the rights of female workers, female workers can sue the company to ask for their rights to be fulfilled, an easy settlement is done first before going further can be done by bipatrit, in this way women workers can claim to get their rights as explained in the Manpower Act.","PeriodicalId":31072,"journal":{"name":"Al Ihkam Jurnal Hukum Pranata Sosial","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79614742","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

PERBEDAAN INTERPRETASI HUKUM MENIKAHI WANITA HAMIL (Analisis Terhadap Pasal 53 Kompilasi Hukum Islam Perspektif Maqhosid Syari’ah) 娶孕妇的法律差异(分析第53条伊斯兰法透视Maqhosid Syari ah)

Al Ihkam Jurnal Hukum Pranata Sosial Pub Date : 2023-03-16 DOI: 10.37680/almanhaj.v5i1.1602

M. Sholeh

引用次数: 0