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Pengaruh Religiusitas Dan Promosi Terhadap Minat Menabung Di Bank Syariah Indonesia (Studi Kasus Pelaku Umkm Di Kapuas)
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Bank syariah adalah bank yang sistem operasionalnya mengikuti tuntunan ajaran agama Islam. Bebas dari praktek riba yang dilarang dalam ajaran agama Islam. Tetapi sampai saat ini minat menabung di bank syariah masih terlalu rendah dibanding di bank konvensional, terutama pada pelaku UMKM yang ada di kota Kapuas. Penelitian ini bertujuan untuk mengetahui pengaruh religiusitas dan promosi terhadap minat menabung pelaku UMKM di Bank Syariah Indonesia.
Metode pengumpulan data dilakukan melalui kuesioner yang disebarkan kepada pelaku UMKM di Kapuas. Populasi yang digunakan dalam penelitian ini adalah pelaku UMKM yang ada di kecamatan Selat Kabupaten Kapuas sebanyak 1600 orang dengan sampel yang berhasil dianalisis sebanyak 96 responden dengan teknik purposive sampling, sedang taraf kesalahan sebesar 10 persen.
Hasil uji Ttest menunjukkan bahwa religiusitas secara parsial berpengaruh positif dan signifikan terhadap minat masyarakat pelaku UMKM di Kapuas sebesar 89%. Sedangkan uji Ttest pengaruh persepsi promosi secara parsial berpengaruh sebesar 75,8%. Uji Ftest menunjukkan religiusitas dan persepsi promosi secara bersama-sama berpengaruh terhadap minat menabung di Bank Syariah Indonesia masyarakat pelaku UMKM di Kapuas sebesar 83,1%.
Abstract
Islamic banks are banks whose operational systems follow the guidance of Islamic teachings. Free from the practice of usury which is prohibited in the teachings of Islam. But until now the interest in saving in Islamic banks is still too low compared to conventional banks, especially among MSME players in the city of Kapuas. This study aims to determine the effect of religiosity and promotion on the interest in saving MSME actors at Indonesian Sharia Banks.
The data collection method was carried out through a questionnaire which was distributed to MSME actors in Kapuas. The population used in this study were 1,600 MSME actors in the Selat sub-district, Kapuas Regency, with a sample that was successfully analyzed as many as 96 respondents using a purposive sampling technique, while the error rate was 10 percent.
The results of the T-test showed that religiosity partially had a positive and significant effect on the interest of the UMKM community in Kapuas by 89%. Meanwhile, the T-test test for the influence of promotion perceptions partially has an effect of 75.8%. The Ftest test shows that religiosity and promotion perceptions jointly influence the interest in saving at Bank Syariah Indonesia, the MSME community in Kapuas by 83.1%
Keharusan Qabul Diucapkan Sebelum Selesai Pengucapan Ijab Pada Saat Akad Nikah di Kecamatan Bukit Santuai
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Salah satu tokoh agama di Kecamatan Bukit Santuai berpendapat bahwa qabul harus diucapkan sebelum selesai pengucapan ijab. Tidak jarang mempelai pria harus mengulang ijab qabul dengan alasan karena qabulnya tidak diucapkan sebelum selesai pengucapan ijab. Hal ini menjadi fenomena yang menarik untuk diteliti.
Tujuan penelitian ini untuk menganalisa proses pelaksanaan ijab qabul yang mengharuskan qabul diucapkan sebelum selesai pengucapan ijab pada saat akad nikah di Kecamatan Bukit Santuai dan menganalisa alasan hukum keharusan qabul diucapkan sebelum selesai pengucapan ijab pada saat akad nikah di Kecamatan Bukit Santuai.
Jenis penelitian ini adalah jenis penelitian hukum empiris. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan sosiologi hukum. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah observasi, wawancara dan dokumentasi.
Hasil penelitian ini menunjukkan bahwa proses pelaksanaan ijab qabul yang mengharuskan qabul diucapkan sebelum selesai pengucapan ijab pada saat akad nikah di Kecamatan Bukit Santuai yaitu, pertama penghulu memberikan arahan yang berkaitan dengan akad nikah sebelum memulai proses ijab qabul kepada calon pengantin pria, kedua setelah calon pengantin pria memahami arahan dari penghulu, maka ijab qabul dapat dilaksanakan, ketiga pada saat prosesi ijab qabul sering terjadi pengulangan oleh saksi dan tokoh agama karena qabulnya tidak dilafazkan sebelum selesai pengucapan ijab, dan keempat calon pengantin pria diminta oleh saksi dan tokoh agama untuk mengucapkan qabul sebelum selesai pengucapan ijab. Adapun alasan hukum keharusan qabul diucapkan sebelum selesai pengucapan ijab tidak diketahui oleh tiga orang tokoh agama yang ada di Kecamatan Bukit Santuai. Hanya ada satu orang tokoh agama yang menyatakan bahwa keharusan qabul diucapkan sebelum selesai pengucapan ijab itu berasal dari ajaran penghulu dan gurunya zaman dulu, bahwa hal itu dilakukan untuk kehati-hatian agar di antara ijab dan qabul tidak diselingi oleh kalimat lain.
Abstract
The opinion of a religious leader in the Bukit Santuai District stated that qabul must be said before the completion of the ijab pronouncement. Not infrequently the groom had to repeat the ijab qabul because his qabul was not said before the completion of the ijab pronouncement. It was an interesting phenomenon to study.
The aims of this study were: to analyze the process of implementing the ijab qabul which requires the qabul to be said before completing ijab at the time of marriage akad in Bukit Santuai District and to analyze the legal reasons for the obligation to say the qabul before completing the ijab pronouncement at the time of marriage akad in Bukit Santuai District.
It was a sociological juridical empirical research using a socio-legal approach. Data collection techniques used observation, interviews, and documentation.
The results indicated that the process of implementing the ijab qabul which required the qabul must be said before completing the ijab pronouncement in Bukit Santuai District, namely: first, the chieftain gave directions related to the marriage contract before starting the ijab and qabul process to the prospective groom, second, after the prospective groom understands the direction of the chieftain, then the ijab and qabul can be carried out, third, during the procession of ijab and qabul, there was often repetition by witnesses or religious leaders because the qabul sentence was considered inappropriate and because the qabul was not pronounced before the ijab was pronounced, and fourth, prospective grooms were asked by witnesses or religious figures to pronounce qabul before the words of ijab were finished being pronounced. The legal reasons for the obligation to say qabul before the completion of the pronouncement of the consent was not known by three religious leaders in Bukit Santuai District. There was only one religious figure who stated that the obligation to say qabul before the completion of the pronouncement of the consent came from the teachings of the prince and his teacher in the past, that this was done as a precaution so that between ijab and qabul were not interspersed with other sentences
Implementasi Sanksi Adat Singer Tungkun : (Studi Kritis Hukum Adat Dayak Siang Murung)
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Latar belakang penelitian tesis ini untuk meneliti keberlakuan Sanksi Adat Singer Tungkun pada Hukum Adat Dayak Siang Murung terkait dengan denda perbuatan mengambil, merampas isteri/ suami/ calon isteri/ calon suami orang lain. Fokus masalah yang diteliti yaitu: 1. Bagaimana peristiwa pelanggaran tungkun menurut Hukum Adat Dayak Siang Murung? 2. Bagaimana penyelesaian peristiwa pelanggaran tungkun dalam Hukum Adat Dayak Siang Murung? 3. Bagaimana kedudukan putusan singer tungkun Hukum Adat Siang Murung menurut kajian urf dalam Islam?
Metode dan jenis penelitian adalah penelitian kualitatif dengan menggunakan metode yuridisi sosiologis empiris melalui pendekatan etnografi untuk memahami cara orang-orang dalam satu komunitas berinteraksi dan yang teramati dalam kehidupan sehari-hari.
Hasil penelitian ini adalah: Pertama, Peristiwa pelanggaran Tungkun menurut hukum adat Dayak Siang Murung yaitu perbuatan membawa pasangan orang lain untuk dijadikan pasangannya dan perbuatan ini melawan hukum adat yang berlaku pada masyarakat hukum adat Dayak Siang Murung, sebagaimana bunyi pasal 61 tentang Dusa Ngolangkun Oruh ayat (1) yaitu tuntutan pelanggaran seorang laki-laki yang ada isterinya berzina dengan perempuan lain, baik pelaku tungkun tersebut telah memiliki pasangan, bujangan maupun berstatus janda/duda, maka sanksi atas peristiwa pelanggaran harus diberlakukan sesuai ketentuan dalam hukum adat Dayak Siang Murung. Kedua, Penyelesaian pelanggaran tungkun dalam Hukum Adat Siang Murung adalah dilakukan proses sidang peradilan adat dan dikenakan sanksi putusan singer tungkun yang diberikan kepada para pelaku sebagaimana pasal 113 tentang Kouh Dusa Sala berupa denda adat dalam bentuk dana yang jumlahnya 25% diserahkan masuk ke Kas Desa. Ketiga, Kedudukan putusan singer tungkun hukum adat Dayak Siang Murung dalam kajian urf dalam Islam adalah jika hukum adat Dayak Siang Murung tersebut dipandang baik oleh masyarakatnya untuk menjaga ketentraman kehidupan sosial masyarakat adat setempat, maka dalam hukum Islam adalah dibolehkan berdasarkan kaidah ushul fiqh segala yang dipandang baik oleh kaum muslimin maka baik pula dalam pandangan Allah.
Abstract
The research background of this thesis was to examine the applicability of the Singer Tungkun tradition sanctions on the Dayak Siang Murung tradition law related to fines for taking, depriving other people's wifes/husbands/to-be wifes/husband candidates. The focus of the problems studied are: 1. How is the occurrence of violations of the stove according to the customary law of the Dayak Siang Murung? 2. How is the settlement of the incident of the violation of the witchcraft in the tradition law of the Dayak Siang Murung? 3. What is the position of the decision of the singer of the Siang Murung tradition law according to the study of urf in Islam?
The method and type of research was qualitative research using empirical sociological juridical methods through an ethnographic approach to understand how people in a community interact and what is observed in everyday life.
The results of this reserach are: First, the Tungkun violation according to the tradition law of the Dayak Siang Murung was the act of bringing someone else's partner to be his partner and this act is against the tradition law that applies to the Dayak Siang Murung tradition law community, as stated in article 61 concerning the Dusa Ngolangkun Oruh paragraph (1) namely the prosecution of a man whose wife has committed adultery with another woman, whether the perpetrator of the stove has a partner, is single or has the status of a widow/widower, sanctions for violations must be imposed in accordance with the provisions of the Dayak Siang Murung tradition law. Second, the settlement of the violation of the Tungkun in the Siang Murung tradition law was carried out by the customary court process and was subject to a penalty of the punishment for the singer of the trumpet which was given to the perpetrators as stated in Article 113 concerning Kouh Dusa Sala in the form of customary fines in the form of funds subject to 25% being handed over to the village treasury. Third, the position of the decision of the singer of the Dayak Siang Murung tradition law in the study of urf in Islam is that if the tradition law of the Dayak Siang Murung was considered good by the community to maintain the peaceful social life of the local indigenous people, then in Islamic law it is permissible based on ushul fiqh rules everything that is considered good by Muslims, it is good in the sight of Allah
Perbandingan Pengaturan Kedudukan Hukum Perempuan Selaku Saksi Pernikahan Di Indonesia dan Turki
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Interaksi global masyarakat muslim yang berbeda mazhab maupun kewarganegaraan menimbulkan tantangan tersendiri dalam menentukan keabsahan pernikahan pasangan muslim yang salah satu saksinya adalah perempuan. Di Indonesia, peraturan tentang pernikahan muslim salah satunya mensyaratkan bahwa saksi nikah haruslah laki-laki sementara peraturan di Turki tidak mempermasalahkan gender. Oleh karena itu penelitian ini mecoba menjawab dua pertanyaan: (1) Bagaimanakah perbandingan pengaturan keabsahan pernikahan muslim di dalam legislasi nasional di Indonesia dan Turki?; dan (2) Bagaimana perbandingan kedudukan perempuan sebagai saksi pernikahan muslim dalam legislasi nasional di Indonesia dan Turki? Guna menjawab pertanyaan tersebut, penelitian ini disusun sebagai penelitian hukum normatif, dilakukan dengan pendekatan sejarah, perbandingan hukum dan perbandingan gender serta menggunakan beberapa teori sebagai pisau analisis diantaranya teori sistem hukum, teori gender dan teori saksi perempuan. Data yang digunakan dalam penelitian ini adalah data sekunder yang utamanya berupa legislasi hukum pernikahan bagi muslim baik di Indonesia maupun Turki. Hasil penelitian menunjukkan bahwa: (1) keabsahan pernikahan bagi muslim di Indonesia diatur dalam UU No. 1 Tahun 1974 dan KHI sementara di Turki diatur dalam Turkish Civil Code dan Law on the Civil Registration Services No. 5940. Perjalanan sejarah yang berbeda antara kedua negara menjadikan kedua negara memiliki pengaturan yang berbeda terhadap keabsahan suatu pernikahan yang mana di Turki ketentuan keabsahan pernikahan berlaku untuk seluruh penduduk termasuk yang beragama Islam sementara keabsahan pernikahan di Indonesia diatur dalam peraturan khusus bagi kaum muslim. (2) Baik di Indonesia dan Turki, keabsahan pernikahan turut terkait keberadaan saksi yang berjumlah dua orang namun bila di Turki terbuka peluang bagi seorang perempuan untuk menjadi saksi nikah tidak demikian dengan di Indonesia. Hal demikian tidak lepas dari ilat hukum saksi nikah perempuan di Turki yang menekankan pada kecakapan dan mental saksi tersebut sedangkan di Indonesia sangat terpengaruh dengan gender. Penulis menyarankan untuk dilakukannya penelitian lanjutan terkait saksi nikah secara lebih luas dan mendalam guna pembaruan hukum nasional.
Abstract
The global interaction of Muslim communities with different madhab and nationalities creates its own challenges in determining the validity of the marriage of a Muslim couple where one of the witnesses is a woman. In Indonesia, one of the regulations regarding Muslim marriages requires that the marriage witness must be a man, while gender is not a concern in Turkiye’s regulation. Therefore, this research tries to answer two questions: (1) How do the regulations on the validity of Muslim marriages compare in national legislation in Indonesia and Turkiye?; and (2) How does the position of women as witnesses to Muslim marriages compare in national legislation in Indonesia and Turkiye? In order to answer these questions, this research was structured as normative legal research, was carried out using a historical, comparative, and gender approach and also use legal system theory, gender theory and female witness theory as analytical tools. The data used in this research is secondary data, mainly in the form of marriage law legislation for Muslims in both Indonesia and Turkiye. The research results show that (1) the validity of marriage for Muslims in Indonesia is regulated in Law No. 1 of 1974, and KHI where in Turkiye are regulated in the Turkish Civil Code and Law on the Civil Registration Services No. 5940. The different historical journey between the two countries means that the two countries have different regulations regarding the validity of a marriage, where in Turkiye the provisions on the validity of marriage apply to the entire population, including those who are Muslim, while the validity of marriage in Indonesia is regulated in special regulations for Muslims. (2) In both Indonesia and Turkiye, the validity of a marriage is also related to the presence of two witnesses, but in Turkiye, women can be a witness to a marriage, which is not the case in Indonesia. This cannot be separated from the legal practice of female marriage witnesses in Turkiye which emphasizes on the abilities and mentality of the witness but in Indonesia it is very influenced by gender. The author suggests that further research be carried out regarding marriage witnesses more broadly and in depth in order to reform national law
Manajemen Program Pembelajaran Muatan Lokal Baca Tulis Al-Qur’an (BTA) di MIS Hidayatul Insan Palangka Raya
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Sebagai salah satu madrasah swasta yang ada dikota Palangka Raya MIS Hidayatul Insan mempunyai kurikulum muatan lokal yaitu berupa pembelajaran muatan lokal baca tulis Al-Qur’an (BTA). Latar belakang penelitian ini yaitu pembelajaran muatan lokal yang ada di MIS Hidayatul Insan Palangka Raya berbeda dengan pembelajaran muatan lokal di sekolah lainnya dan waktu pelaksanaan nya pun berbeda adapun program pelaksanaannya juga mempunyai banyak materi sehingga peneliti tertarik melakukan penelitian pembelajaran muatan lokal baca tulis al-qur’an di Mis Hidayatul Insan Palangka Raya.
Berdasarkan latar belakang tersebut maka peneliti membuat rumusan masalah yaitu, (1) Bagaimana perencanaan program pembelajaran baca tulis al-Qur’an (BTA) di MIS Hidayatul Insan Palangka Raya (2) Bagaimana hasil pelaksanaan program pembelajaran baca tulis al-Qur’an (BTA) di MIS Hidayatul Insan Palangka Raya (3) Bagaimana evaluasi program pembelajaran baca tulis al-Qur’an (BTA) di MIS Hidayatul Insan Palangka Raya.
Penelitian ini merupakan penelitian kualitatif, dengan jenis kualitatif deskriptif dilakukan di MIS Hidayatul Insan Palangka Raya, subjek penelitian ini adalah 2 orang guru yang mengajar pembelajaran muatan lokal baca tulis al-Qur’an. Teknik pengumpulan data menggunakan teknik observasi, wawancara dan dokumentasi, kemudian teknik analisis data dilakukan dengan empat tahap yaitu pengumpulan data, reduksi data, penyajian data, dan verifikasi data, sedangkan teknik pengabsahan data dilakukan dengan teknik triangulasi.
Berdasarkan data yang diperoleh dapat disimpulkan: (1) perencanaan program pembelajaran muatan lokal baca tulis al-Qur’an yakni murojaah (mengulang hafalan), qiroah (membaca), kitabah (menulis) dan hafalan surah, program tersebut direncanakan oleh kepala MIS, koordinator baca tulis al-Qur’an, staf TU, ustad dan ustadzah. Sedangkan waktu pelaksanaannya sudah direncanakan dalam program tahunan dan program semester, jadi perencanaan pembelajaran muatan lokal baca tulis al-Qur’an di MIS Hidayatul Insan Palangka Raya sudah berjalan secara sistematis dan sesuai dengan teori perencanaan (2) pelaksanaan pembelajaran muatan lokal baca tulis al-Qur’an diawali dengan kegiatan murojaah hafalan surah juz 30 kemudian lanjut dengan kegiatan membaca dan menulis serta menghafal surah jus 30, untuk kelas 1 hafalannya dari surah al-fatihah sampai al-quraisy, kelas 2 hafalannya surah al-fiil sampai al-qoriah, kelas 3 hafalannya surah al-adiyat sampai ad-dhuha, kelas 4 hafalannya surah al-lail sampai al-fajr, kelas 5 hafalannya surah al-ghasiyah sampai al-muthaffifin dan kelas 6 hafalannya surah al-infhinthor sampai an-naba. Kemudian proses pelaksaan pembelajaran muatan lokal baca tulis al-Qur’an dilaksanakan dengan tiga tahap yakni kegiatan pembukaan, kegiatan inti dan kegiatan penutup. (3) evaluasi program pembelajaran muatan lokal baca tulis al-Qur’an di laksanakan dalam tiga waktu yakni setiap satu minggu sekali (evaluasi mingguan), setiap rapat bulanan (evaluasi bulanan) dan ketika santri melaksanakan ujian semester (evaluasi semester). Kegiatan evaluasi dilakukan oleh ustad dan ustadzah serta santri kelas 1 sampai kelas 6. Materi yang di evaluasi meliputi surah-surah yang ada di jus am’ma. Adapun evaluasi program pembelajaran selama satu tahun diadakan ketika rapat awal tahun ajaran baru.
Abstract
As one of the private madrasas in the city of Palangka Raya, MIS Hidayatul Insan has a local content curriculum in the form of reading and writing Al-Qur'an (BTA) local content.
The background of this research is that local content learning at MIS Hidayatul Insan Palangka Raya is different from local content learning in other schools and the implementation time is also different, while the implementation program also has a lot of material so that researchers are interested in conducting research on learning local content to read and write the Koran. 'an at Mis Hidayatul Insan Palangka Raya.
Based on this background, the researcher made the formulation of the problem, namely, (1) How is the planning of the Al-Qur'an reading and writing learning program (BTA) at MIS Hidayatul Insan Palangka Raya (2) What are the results of the implementation of the Al-Qur'an reading and writing learning program (BTA) at MIS Hidayatul Insan Palangka Raya (3) How is the evaluation of the Qur'an reading and writing learning program (BTA) at MIS Hidayatul Insan Palangka Raya.
This research is a qualitative research, with a descriptive qualitative type conducted at MIS Hidayatul Insan Palangka Raya, the subjects of this study were 2 teachers who teach local content learning to read and write the Koran. Data collection techniques used observation, interviews and documentation techniques, then data analysis techniques were carried out in four stages, namely data collection, data reduction, data presentation, and data verification, while data validation techniques were carried out by triangulation techniques.
Based on the data obtained, it can be concluded: (1) planning a local content learning program for reading and writing the Qur'an, namely murojaah (repeating memorization), qiroah (reading), kitabah (writing) and memorizing surahs, the program was planned by the head of MIS, the coordinator read and write the Koran, TU staff, ustad and ustadzah. While the implementation time has been planned in the annual program and semester program, so the planning for local content learning to read and write the Koran at MIS Hidayatul Insan Palangka Raya has been running systematically and in accordance with planning theory. (2) the implementation of reading and writing Al-Qur'an local content learning begins with murojaah activities of memorizing surah juz 30 then proceed with reading and writing activities and memorizing sura jus 30, for class 1 the memorization of surah al-Fatihah to al-Quraish, class 2 memorize surah al-fiil to al-qoriah, grade 3 memorize surah al-adiyat to ad-dhuha, grade 4 memorize surah al-lail to al-fajr, grade 5 memorize surah al-ghasiyah to al-muthaffifin and grade 6 memorize surah al-infinthor to an-naba. Then the process of implementing local content learning to read and write the Koran is carried out in three stages, namely opening activities, core activities and closing activities. (3) evaluation of the Al-Qur'an reading and writing local content learning program is carried out in three times, namely once a week (weekly evaluation), every monthly meeting (monthly evaluation) and when students carry out semester exams (semester evaluation). Evaluation activities are carried out by ustad and ustadzah as well as students from grades 1 to grade 6. The material being evaluated includes surahs in jus am'ma. The evaluation of the learning program for one year is held at the beginning of the new school year meeting
Progressive Islamic Law and Misek Tradition Of Dayak Ngaju in Central Kalimantan
Get PDFMisek tradition is known as the proposing procession of the Dayak Ngaju community in Central Kalimantan before marriage. This tradition is still preserved by the indigenous people, even though they have converted to Islam. As a law that lives in society, misek has become the nation's cultural heritage and, at the same time, enriches the national cultural treasures of Indonesia. The presence of Islam in the lives of the Dayak Ngaju community did not immediately eradicate the misek tradition. Progressive Islamic law has an elastic accommodation to adapt misek cultural values. This research aimed to analyze the progressive Islamic law and misek tradition of the Dyak Ngaju Community in Central Kalimantan. The research was empirical legal research, with data sources from observation, interviews, and documentation. Accommodation theory is used for the research. The research showed two conclusions. First, Misek's traditional practice has two
processes, namely the misek hakumbang auh process (the small proposal procession) and the misek hakumbang hai (the big proposal procession). Second, progressive Islamic law accommodates the cultural values of misek, both misek hakumbang auh and misek hakumbang hai as good customs. The Misek tradition can coexist with Islamic law without losing its traditional identity
Analisis Biaya Produksi dan Pemasaran Air Minum Dalam Kemasan Pada PT. Mandrapurna Aditama Kabupaten Banjar
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Penelitian ini bertujuan untuk mengetahui apakah ada perbedaan harga pokok produksi menurut perhitungan yang dilakukan perusahaan dengan harga pokok produksi menurut full costing pada PT. Mandrapurna Aditama Banjar, mengetahui perenanan biaya produksi dan mengetahui strategi pemasaran pada PT. Mandrapurna Aditama Kabupaten Banjar.
Penelitian ini merupakan penelitian lapangan dengan menggunakan metode kualitatif dengan pendekatan deskriptif. Teknik analisis data yang digunakan adalah mendeskripsikan perhitungan harga pokok produk menurut perhitungan yang dilakukan perusahaan dan metode full costing untuk menentukan harga pokok produksi, serta mengetahui peranan biaya dan strategi pemasaran diperoleh dari teori kepustakaan. Teknik pengumpulan data yang digunakan yaitu, observasi, wawancara, dan dokumentasi. Teknik pengabsahan data menggunakan triangulasi sumber data dan teori, kemudian dianalisis melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan.
Berdasarkan perhitungan harga pokok produksi menurut perhitungan perusahaan, diperoleh harga pokok produksi sebesar Rp 14.123/dos untuk kemasan gelas 220ml, harga pokok produksi sebesar Rp 30.320/dos untuk kemasan botol 600ml dan harga pokok produksi sebesar Rp 30.231/dos untuk kemasan botol 1500ml. Sedangkan menurut metode full costing harga pokok produksi sebesar Rp 14.415/dos untuk kemasan 220ml, harga pokok produksi sebesar Rp 30.904/dos untuk kemasan botol 600ml dan harga pokok produksi sebsara Rp 30.815/dos untuk kemasan botol 1500ml. Hal tersebut menunjukkan bahwa harga pokok produksi menurut full costing lebih tinggi dari harga pokok produksi menurut perhitungan perusahaan. Harga pokok produksi metode full costing lebih tinggi dikarenakan menghitung semua unsur biaya produksi. Biaya produksi juga berperan dalam penetapan harga pokok produksi karena semakin tinggi jumlah produksi maka akan semakin tinggi biaya yang dikeluarkan. PT. Mandrapurna Aditama telah melakukan strategi pemasaran: 1) Strategi produk, 2) strategi harga, 3) partisipasi dan promosi.
Abstract
This study aims to determine whether there is a difference in the cost of goods produced according to calculations made by the company with the cost of goods produced according to full costing at PT. Mandrapurna Aditama Banjar, knowing the production cost planning and knowing the marketing strategy at PT. Mandrapurna Aditama, Banjar Regency.
his research is a field research using qualitative methods with a descriptive approach. The data analysis technique used is to describe the calculation of the cost of goods according to calculations made by the company and the full costing method to determine the cost of goods produced, as well as knowing the role of costs and marketing strategies obtained from literature theory. The data collection techniques used are observation, interviews, and documentation. Data validation techniques use triangulation of data sources and theories, then analyzed through the stages of data reduction, data presentation, and conclusions.
Based on the calculation of the cost of goods produced according to the company's calculations, the cost of goods produced was Rp 14,123/dos for 220ml glass packaging, the cost of goods produced was Rp 30,320/dos for 600ml bottle packaging and the cost of goods produced was Rp 30,231/dos for 1500ml bottle packaging. Meanwhile, according to the full costing method, the cost of goods produced is IDR 14,415/dose for 220ml packaging, the cost of goods produced is IDR 30,904/dose for 600ml bottle packaging and the cost of goods produced is IDR 30,815/dose for 1500ml bottle packaging. This shows that the cost of goods produced according to full costing is higher than the cost of goods produced according to the company's calculations. The cost of goods produced by the full costing method is higher because it calculates all elements of production costs. Production costs also play a role in determining the cost of goods produced because the higher the amount of production, the higher the costs incurred. PT. Mandrapurna Aditama has carried out marketing strategies: 1) product strategy, 2) pricing strategy, 3) participation and promotion
Pengelolaan Keuangan Koperasi Unit Desa Permata Desa Ramban, Bagendang Tengah, Kecamatan Mentaya Hilir Utara, Kabupaten Kotawaringin Timur
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Koperasi unit desa (KUD) Permata berdiri 18 Mei 2008 yang berada di jalan GM. Firdaus desa Ramban, Bagendang Tengah, Kecamatan Mentaya Hilir Utara, kabupaten Kotawaringin Timur, Kalimantan Tengah. KUD Permata desa Ramban bergerak di bidang usaha yaitu usaha Plama PT Agro Bukit, usaha Isi Ulang Galon dan usaha Fotocopy. KUD Permata memiliki beberapa permasalahan yang terjadi yaitu pertama kualitas sumber daya manusia, beberapa pengurus KUD Permata masing kurang paham dalam pencatatan laporan keuangan yang baik dan benar. Kedua transaksi pada pengeluaran kecil tidak membuat nota atau kwitansi sebagai bukti tetapi KUD Permata hanya mencatat pada ucapan yang melakukan transaksi tersebut.
Peneliti menggunakan metode kualitatif agar mengeksplorasi situasi sosial secara menyeluruh dengan teknik obsevasi, wawancara, dan dokumentasi. Pengendalian keuangan merupakan cara untuk mengontrol atau mengawasi keuangan yang digunakan sesuai dengan anggaran dan rencana keuangan yang disepakati bersama. Penyusunan laporan keuangan KUD Permata sesuai dengan data yang di dapat dalam catatan neraca dan laba rugi sudah sesuai dengan pedoman dan petunjuk dalam Akuntansi Indonesia artinya pengurus koperasi sudah punya wawasan dan pengentahuan di bidang akuntansi seharusnya semua patut mengembangkan dengan baik isi laporan tersebut.
Analisis data dari neraca dan laba rugi KUD Permata sudah termasuk pengusaha besar yang patut di contoh oleh koperasi lain baik dalam pembentukkanya maupun dalam usaha. Meskipun semua data dan informasi tentang pendapatan, gaji maupun kekayaan yang dimiliki oleh KUD Permata tersaji dengan rapi dan benar. Namun ada pula kekurangan yang dapat terlihat dari hasil pengawasan bukti pengenluaran transaksi besar semuanya pakai nota dan kwitansi sedangkan pengeluaran transaksi kecil tidak pakai nota atau kwitansi.
Abstract
The permata village unit cooperative (KUD) was established on May 18, 2008 which is on Jalan GM. Firdaus, Ramban village, central Begendang tengah, north mentaya hilir distict, east kotawaringin district, central Kalimantan. KUD permata ramban village is engaged in the business sector namely the PT Agro Bukit plasma business, gallon refill business and photocopy business. KUD permata has several problems that occur, namely first the quality of human resources, some of KUD Permata’s management do not understand how to record good and correct financial reports. Both transactions on small expenses do not make notes or receipts as evidence, but KUD permata only records the speech of the person who made the transaction.
Researchers used descriptive qualitative methods in order to explore the social situation as a whole with observation, interview, and documentation techniques. Financial control is a way to control or supervise finances that are used in accordance with a mutually agreed budget and financial plan. Preparation of KUD permata financial reports in accordance with the data obtained in the balance sheet and profit and loss records is in accordance with the guidelines and instructions in a Indonesia accounting means that cooperative management already has insight and knowledge in the field of accounting should all properly develop the contents of the report.
Analysis of data from the balance sheet and profit and loss of KUD permata is a big businessman that should be followed by other cooperative both in their formation and in business. All data and information about income, gail and assets owned by KUD permata are presented neatly and correctly, however there are also deficiencies thet can be seen from the results of monitoring evindence of issuing large transactiom all using notes and receipts while spending small transactions does not use notes or receipts
Strategi Bertahan Pt. Pos Indonesia Cabang Palangkaraya Dalam Menghadapi Persaingan Antar Perusahaan Jasa Pengiriman
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Dalam dunia bisnis perusahaan, dengan adanya serba canggih tersebut, maka saat itu lah bisnis memasuki dunia yang makin kompetitif, sehingga mereka menggunakan metode-metode baru untuk berkembang dan bersaing. Dalam bersaing secara simultan di tingkat nasional dan global, bisnis harus menciptakan nilai yang istimewa bagi konsumen. Dimana mereka harus memahami apa yang dianggap bermanfaat bagi pelanggan dan secara pribadi mereka harus melibatkan diri dalam merekayasa ulang proses bisnis, diperlukan strategi dalam persaingan antar jasa pengiriman. Persaingan bisnis merupakan hal yang wajar di dunia perindustrian. Setiap perusahaan berlomba-lomba menawarkan berbagai macam keunggulan dan manfaat produk yang dipasarkannya dengan tujuan untuk memperoleh keuntungan. Dalam menghadapi persaingan, manajemen perusahaan harus cerdik dalam menciptakan ikatan tertentu antara produk yang ditawarkannya dengan konsumen. Dimana perusahaan dituntut untuk dapat menentukan strategi yang tepat agar dapat bertahan dan memenangi persaingan, sehingga tujuan dari perusahaan tersebut dapat tercapai Setiap perusahaan harus bekerja keras untuk menciptakan kebijakan-kebijakan strategi baru dalam memasarkan produk barang dan jasa mereka terhadap konsumen.
Penelitian ini merupakan penelitian lapangan menggunakan metode penelitian kualitatif deskriptif, adapun subjek penelitian dalam penelitian ini adalah Manajer PT. Pos Indonesia cabang Palangka Raya, kurir, dan customer dari PT. Pos Indonesia. Teknik pengumpulan datanya dengan observasi, wawancara dan dokumentasi. Teknik pengabsahan datanya menggunakan triangulasi sumber dan triangulasi metode. Kemudian dianalisis melalui tahapan collections, reduction, display dan verification.
Hasil penelitian dari Strategi bertahan PT. Pos Indonesia cabang Palangka Raya dalam menghadapi persaingan antar jasa pengiriman adalah strategi yang saat ini dijalankan PT. Pos Indonesia cabang Palangka Raya dalam bersaing yaitu menggunakan Intensive Strategis khususnya strategi penetrasi pasar dan pengembangan produk. Dan juga dilihat dari hasil analisis mengenai komponen faktor internal strategi yang dijalankan oleh PT. Pos Indonesia cabang Palangka Raya saat ini bisa dikatakan sesuai dengan syariah, itu terlihat dari manajemen, pemasaran, keuangan, produk atau operasi, dan pengembangan yang diterapkannya.
Abstract
In the corporate business world, with all this sophisticated technology, that's when businesses enter an increasingly competitive world, so they use new methods to develop and compete. In competing simultaneously at national and global levels, businesses must create exceptional value for consumers. Where they have to understand what is considered beneficial to customers and personally they have to involve themselves in reengineering business processes, a strategy is needed in competition between shipping services. Business competition is a natural thing in the industrial world. Every company is competing to offer various kinds of advantages and benefits of the products it markets with the aim of making a profit. In facing competition, company management must be clever in creating certain bonds between the products it offers and consumers. Where companies are required to be able to determine the right strategy in order to survive and win the competition, so that the goals of the company can be achieved. Every company must work hard to create new strategic policies in marketing their goods and services to consumers.
This research is a field research using descriptive qualitative research methods, while the research subjects in this research are the managers of PT. Pos Indonesia Palangka Raya branch, couriers, and customers from PT. Indonesian post. Data collection techniques with observation, interviews and documentation. The data validation technique uses source triangulation and method triangulation. then analyzed through the stages of collections, reduction, display and verification.
The research results from PT. Pos Indonesia's Palangka Raya branch in facing competition between delivery services is the strategy that is currently being implemented by PT. Pos Indonesia's Palanka Raya branch in competing is using Intensive Strategies, especially market penetration and product development strategies. And also seen from the results of the analysis of the internal factor components of the strategy carried out by PT. Pos Indonesia's Palangka Raya branch can be said to be in accordance with sharia, this can be seen from the management, marketing, finance, product or operations, and development that it implements
Pengaruh Kualitas Manajemen Sumber Daya Manusia, Kepemimpinan Dan Profesionalisme Kerja Terhadap Kinerja Pegawai Pada Kantor Urusan Agama (Kua) Di Kota Palangka Raya
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Setiap organisasi besar atau kecil di manapun berada pada umumnya memiliki kantor. Kantor urusan agama (KUA) memiliki peran strategis, namun perannya tersebut masih belum sesuai dengan apa yang diharapkan. Fakta di lapangan ternyata peran kantor urusan agama dalam pelaksanaan hukum Islam masih cenderung untuk mengurusi masalah pencatatan perkawinan semata dan belum menyentuh pada aspek-aspek lainnya. Keberadaan peran kantor urusan agama masih perlu dibenahi dan perlu ditingkatkan dalam memberikan pelayanan kepada masyarakat. Tujuan penelitian ini adalah untuk mengetahui pengaruh kualitas manajemen sumber daya manusia, kepemimpinan dan profesionalisme kerja terhadap kinerja pegawai pada kantor urusan agama (KUA) di Kota Palangka Raya.
Pendekatan penelitian yang digunakan dalam penelitian ini adalah kuantitatif dan jenis penelitian Ex Post Facto, yaitu jenis penelitian yang dilakukan untuk peristiwa yang telah terjadi. Populasi penelitian ini ialah masyarakat kota Palangka Raya berjumlah 209.202 jiwa. Dalam penelitian ini menggunakan teknik purposive sampling, yaitu penentuan sampel dengan pertimbangan tertentu sebanyak 50 orang masyarakat/responden. Metode pengumpulan data peneliti menggunakan angket/kuesioner. Teknis analisis data yang digunakan untuk menjawab rumusan masalah adalah analisis regresi linier berganda yang mana data diolah menggunakan sofware SPSS 24.
Hasil penelitian menunjukkan bahwa variabel manajemen sumber daya manusia terhadap kinerja pegawai tidak berpengaruh signifikan terhadap kinerja pegawai artinya semakin tinngi nilai variabel manajemen sumber daya manusia tidak akan mempengaruhi nilai variabel kinerja pegawai. Variabel kepemipinan tidak berpengaruh signifikan terhadap kinerja pegawai artinya semakin tinggi nilai variabel kepemimpinan tidak akan mempengaruhi kinerja pegawai. Profesionalisme kerja berpengaruh positif dan signifikan terhadap kinerja pegawai artinnya semakin tinggi nilai profesionalisme kerja maka nilai kinerja pegawai akan semakin meningkat. Secara bersamaan manajemen sumber daya manusia, kepemimpinan dan profesionalisme berpengaruh positif dan signifikan terhadap kinerja pegawai sebesar 53,1%, artinya semakin tinggi nilai ketiga variabel tersebut maka nilai variabel kinerja pegawai akan semakin meningkat.
Abstract
Every organization, large or small, wherever it is located, generally has an office. The Office of Religious Affairs (KUA) has a strategic role, but its role is still not as expected. The facts on the ground turn out that the role of the religious affairs office in the implementation of Islamic law still tends to deal with the issue of marriage registration alone and has not touched on other aspects. The existence of the role of the religious affairs office still needs to be addressed and needs to be improved in providing services to the community. The purpose of this study was to determine the effect of the quality of human resource management, leadership and work professionalism on employee performance at the religious affairs office (KUA) in Palangka Raya City.
The research approach used in this study is quantitative and Ex Post Facto type of research, which is the type of research carried out for events that have occurred. The population of this study is the community of Palangka Raya city amounting to 209,202 people. In this study using purposive sampling techniques, namely the determination of samples with certain considerations as many as 50 people/respondents. The method of data collection researchers using questionnaires. The technical data analysis used to answer the problem formulation is multiple linear regression analysis where data is processed using SPSS 24 software.
The results showed that human resource management variables on employee performance did not have a significant effect on employee performance, meaning that the higher the value of human resource management variables would not affect the value of employee performance variables. The leadership variable does not have a significant effect on employee performance, meaning that the higher the value of the leadership variable will not affect employee performance. Work professionalism has a positive and significant effect on employee performance, the higher the value of work professionalism, the employee performance value will increase. Simultaneously, human resource management, leadership and professionalism have a positive and significant effect on employee performance by 53.1%, meaning that the higher the value of the three variables, the value of employee performance variables will increase