Jurnal Online Universitas Ibrahimy
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Apakah safety knowledge dapat memediasi safety climate dan safety performance karyawan?
Get PDFSafety knowledge plays an important role in improving safety performance in a company. This must be supported by a company safety climate that promotes workplace safety. This study examines the role of safety knowledge as a mediating variable in the influence of safety climate on employee safety performance. The population for this study consists of employees in the production division of a company that manufactures steel and iron. The sample size is 76 employees selected randomly by the researcher. The data analysis technique used in this study was mediation analysis using the JASP application version 0.19.1. The results of this study indicate that safety knowledge can act as a mediating variable because it plays an important role in changing behavior and improving employee safety performance. The knowledge acquired by employees is processed and transformed into behavior that prioritizes safety at work
Analisis Penentuan Harga Pokok Produksi Dengan Metode Full Costing Dan Activity Based Costing Di CV. R,A JAYA Arjasa Kangean
Get PDFCV. R,A JAYA merupakan erusahaan yang bergerak di bidang usaha pembuatan produk air mineral dalam kemasan yang setiap harinya memproduksi 1200 dus. Permasalahan yang akan diteliti pada pabrik CV. R,A JAYA yaitu mengenai penentuan harga pokok produksi yang diterapkan dalam menentukan harga jual produk dan penerapan perhitungan harga pokok produksi dengan menggunakan dua metode yaitu metode full costing dan activity based costing (ABC). Tujuan penelitian ini adalah untuk mengetahui perhitungan harga pokok produksi yang diterapakan serta untuk mengetahui perbedaan perhitungan harga pokok produksi dengan metode full costing dan Activity Based Costing (ABC) di CV R,A JAYA Arjasa Kangean. Jenis penelitian yang digunakan pada penelitian ini adalah penelitian kualitatif deskriftif. Hasil penelitian ini menunjukkan bahwa CV. R,A JAYA Arjasa Kangean masih menggunakan metode tradisional dalam penentuan harga pokok produksinya. Dalam penerapan perhitungan metode full costing dan activity based costing memiliki perbedaan dalam perhitungan penentuan harga pokok produksi yaitu terletak pada bagian perhitungan biaya overheadnya bahwa metode activity based costing lebih akurat dalam perhitungan harga pokok produksinya dikarenakan adanya dua tahapan dalam perhitungan harga pokok produksi
Urgensi Independensi dan Profesionalisme Auditor dalam Praktik Audit Keuangan dan Kekayaan Pesantren Pada BPK2M Sukorejo Situbondo
Get PDF Dalam masalah audit perlu adanya sikap independensi dan profesionalisme yang harus dimiliki seorang auditor dalam mengaudit laporan keuangan dan kekayaan pesantren di mana pihak auditor mampu meningkatkan dan menanamkan sikap independen serta profesionalismenya baik secara kelembagaan, organisasi, maupun individu dalam mengaudit laporan keuangan dan kekayaan Pesantren guna untuk mendapatkan hasil yang baik dan memperoleh bukti yang cukup, tepat, agar tidak terjadi penyimpangan dalam pengelolaan keuangan pesantren. Tujuan dari penelitian ini untuk memperoleh gambaran tentang independensi dan profesionalisme auditor yang diterapkan pada BPK2M Sukorejo Situbondo. Jenis penelitian ini adalah penelitian kualitatif. Dalam penelitian ini, penulis melakukan analisis data dengan cara mengumpulkan, mereduksi serta menyajikan data sehingga menghasilkan kesimpulan mengenai gambaran yang sebenarnya. Hasil dari penelitian ini adalah BPK2M Sukorejo Situbondo sudah menerapkan prinsip kehati-hatian dalam mengaudit dan menjunjung tinggi sikap independensi serta profesionalismenya dalam mengaudit laporan keuangan, baik secara kelembagaan, organisasi, maupun individu dengan berdasarkan pada pedoman yang berlaku
MENGHADAPI REALITAS: APAKAH PERTUMBUHAN PENDUDUK MENJADI KATALISATOR ATAU ANCAMAN BAGI PEMBANGUNAN EKONOMI YANG BERKELANJUTAN DI NEGARA BERKEMBANG?
Get PDFPopulation growth in developing countries is an inevitable reality that continues to rise over time. This phenomenon presents both challenges and opportunities in planning for sustainable economic development. On one hand, an increasing population can drive economic growth by expanding markets and providing a labor force that supports productivity and innovation. On the other hand, rapid population growth may place significant pressure on natural resources, infrastructure, and public services. This can hinder economic progress and exacerbate social inequality. This study highlights the importance of strategic policies in managing population growth to ensure it becomes a positive force for inclusive and sustainable development
Karakteristik Term At-Tijarah, Al-Bai’u, Tadayantum dan Isytara dalam Al-Qur’an
Get PDFThis journal discusses the characteristics of trade terms in Islamic economics, such as At-Tijarah, Al-Bai\u27u, Tadayantum, and Isytara, based on the perspective of the Al-Qur\u27an. In this context, At-Tijarah is defined as economic activity that is not only focused on material gain, but also reflects moral and ethical values. The Al-Bai\u27u concept emphasizes the importance of honesty and transparency in transactions, while Tadayantum regulates lending and borrowing practices by avoiding usury and emphasizing justice. This journal also highlights Islamic economic principles that encourage ethical, fair and responsible business behavior. Through a qualitative approach and analysis of the text of the Koran, this research aims to provide a deeper understanding of the application of Islamic economic principles in everyday life, as well as their contribution to the welfare of wider society
Reformasi Pengelolaan Royalti Musik: Menuju Sistem yang Adil dan Transparan bagi Pencipta Lagu
Get PDFSong and music copyright royalty management is a crucial aspect of protecting intellectual property rights, particularly for creators. Although Indonesia has a legal basis through Law Number 28 of 2014 and Government Regulation Number 56 of 2021, practice still faces various obstacles such as low transparency, weak data collection systems, and a lack of business awareness. This research uses a normative juridical approach by analysing regulations, policy effectiveness, and the role of the National Collective Management Institute (LMKN). The study results indicate a significant need for comprehensive reform, encompassing at least three approaches: institutional strengthening with human resources with integrity and the use of technologies such as blockchain; increased digital literacy; synergy between stakeholders; and regulatory improvements accompanied by law enforcement. These reforms are expected to create a fair, efficient, and sustainable royalty management system to support the growth of the national music industry
PESAN MODERASI BERAGAMA FACEBOOK KH. AFIFUDDIN MUHAJIR DALAM MENGELOLA KERAGAMAN AGAMA PERSPEKTIF KEBEBASAN BERAGAMA DAN USHUL FIQH
Get PDFThis study examines the messages of religious moderation delivered by one of the scholars popular among millennials, KH. Afifuddin Muhajir, through his personal Facebook account. The purpose of this study is to uncover the strategy and message of KH. Afifuddin Muhajir. Using a literature review and descriptive-analytical methods, this paper attempts to explain how the message of religious moderation, as exemplified by KH Afifuddin Muhajir, was conveyed through the social media platform Facebook. After that, with the perspective of Freedom of Religion and Belief (KBB) and ushul fiqh, this paper also analyzes the message of religious moderation KH. Afifuddin Muhajir. The results of this study show that religious moderation messages on Facebook KH. Afifuddin Muhajir employs several strategies. Among them are forms of stylistic presentation that are informative, persuasive, and coercive, which include commands, prohibitions, and questions (rhetorical). Meanwhile, a religious moderation message on Facebook KH. Afifuddin Muhajir cannot be separated from the indicators of religious moderation, according to the Ministry of Religious Affairs, which include national commitment, tolerance, non-violence, and accommodation to local culture. It aligns with KBB theory, which incorporates indicators of forum internum and forum externum
PESONA PERINGATAN MAULID NABI DI MATA SANTRI MILENIAL DAN GEN Z
Get PDFThe Prophet’s Maulid is celebrated annually by Muslims across generations. One unique example is how a boarding school in Yogyakarta celebrates the Maulid with participation from various groups. This study aims to understand how commemorating the Prophet\u27s Maulid contributes to the formation of religious identity among Millennial and Gen Z students at Al Barokah Islamic Boarding School in Yogyakarta. The research approach used is mixed, this research combines quantitative and qualitative methods. The quantitative method is in the form of a survey of 50 students to measure the level of understanding and participation in Prophet\u27s Maulid activities, and their influence on strengthening religious values. Meanwhile, the qualitative method took the form of in-depth interviews with 5 students and religious leaders to explore the deeper meaning of their personal experiences and perceptions of the celebration of the Prophet\u27s Maulid. The results showed that the celebration of the Prophet\u27s Maulid has a role in shaping the religious identity of students who are millennials and Gen Z, especially in terms of (1) strengthening the value of faith in the form of faith in prophets and rosul; (2) good behavior, namely charity in the form of material, time, energy and thoughts; and (3) social values in the form of da\u27wah through social media. This study highlights how Islamic boarding school shape students’ religious identity, both for themselves and in their engagement with local and digital communities
INTERNALISASI NILAI-NILAI PENDIDIKAN ISLAM PADA TRADISI ‘REMO’ DI DESA BANMALENG PULAU GILI RAJA SUMENEP
Get PDFResearch and studies around the value of Islamic education are very much carried out. Likewise, research and study of certain cultures and traditions that take place in a certain area. Specific research and studies on the tradition of \u27remo\u27 or \u27remoh\u27 by Madurese people have also been carried out, both carried out by the Madurese people in various parts of the region and islands in Madura or by Madura communities outside Madura such as in Java, Kalimantan, and others. From the research and studies, it was found that there were doubts, biases, and inconsistencies in the values of Islamic education that were used as a perspective by the authors, even though the \u27remo\u27 tradition that was studied had many positive values that should be known by the public and maintained as a very valuable identity. Therefore, this research is focused on the reconceptualization of Islamic educational values based on the genealogy of thought that develops over time, and the \u27remo\u27 tradition based on the values of Islamic education. To reveal this, qualitative research was used using interview, documentation, and observation techniques on the literature on the value of Islamic education and the dimensions of Islam itself as well as real practices about the \u27remo\u27 tradition that took place in the village of Banmaleng, Giliraja, Sumenep. This research shows that: First, the classification of Islamic educational values is genealogical in the study of the Islamic dimension which is said to be Syaltut and Khallaf which in recent times has experienced a disconnection in the chain of development studies so that the Islamic educational values that have been widely circulated lately seem to jump from the Islamic dimension that has been introduced by previous experts; Second, there are nine values of Islamic education in the \u27remo\u27 tradition and are dominated by values with a moral dimension between fellow citizens
KRITIK USUL FIKIH ATAS QIYĀS DAN ḤUKM WAḌ‘Ī DALAM PERGUB NTB NOMOR 15 TAHUN 2016
Get PDFProfessional zakat is a contemporary issue in Islamic law that has emerged alongside changes in the modern economic structure, particularly the dominance of the service sector and bureaucracy. In Indonesia, professional zakat is not only developed through fiqh discourse. Still, it is also institutionalized through public policies, such as the Governor of West Nusa Tenggara Number 15 of 2016 concerning the management of professional zakat for the State Civil Apparatus (ASN). This article aims to analyze these policies from the perspective of fiqh and fiqh proposals, with an emphasis on the validity of the Qiyās method and the application of the structure of ḥukm waḍ\u27ī zakat. This study employs a juridical-normative approach, analyzing classical and contemporary fiqh literature. The results of the survey show that professional zakat is a matter of ijtihadiyyah, disputed among scholars, and its determination as an administrative obligation through regional regulations may raise methodological concerns, particularly regarding qiyās Ma\u27a Al-Fāriq and the neglect of zakat conditions and barriers. Therefore, it is necessary to reformulate the professional zakat policy to align more closely with the principles of Islamic law