HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi

MENGGAGAS KESEJAHTERAAN EKONOMI PEREMPUAN BERPENDAPATAN RENDAH MELALUI KOPERASI MITRA DHUAFA

2025-01-10T07:49:36+00:00

Mitra Dhuafa Cooperative (Komida) is a cooperative that provides financing for low-income women without requiring collateral in the loan application process. In its financing system, Komida targets women as beneficiaries because they are considered to have a greater responsibility in repaying loans according to the agreed time frame. The aim of this research is to improve the economic welfare of low-income women through Komida. Qualitative methods were chosen in this research, using grounded theory and narrative/historical approaches to systematically analyze the data and the various narratives listened to. The data collection process was carried out starting from reviewing and studying secondary data, interviews and observations of Komida members' business financing. Meanwhile, the research results show that overall, financing from Komida has had a real positive impact on poverty alleviation in Pidie Jaya. By supporting low-income groups through access to business capital, training and women's empowerment, Komida helps create a stronger foundation for inclusive and sustainable economic growth. This initiative not only improves the standard of living of individuals, but also strengthens the economic resilience of the community as a whole, contributes to poverty reduction, and supports local economic development in Pidie Jaya.

USULAN PENINGKATAN EFEKTIVITAS PRODUK JAGUNG KERING MENGGUNAKAN METODE OVERAL EQUIPMENT EFFECTIVENESS (OEE) (STUDI KASUS DI PERUSAHAAN X GORONTALO)

2024-12-31T00:20:31+00:00

In today's modern industry, quality is a priority for all companies in the world. PT X in Gorontalo, which produces dried corn, is one of the companies that is able to penetrate foreign markets, reliable and successful achieved so far cannot be separated from the strength of good quality. In practice, the quality of an item or product is also determined by its technical level, so that the efficiency of existing machines must be improved as much as possible. Overall Equipment Effectiveness (OEE) is a method of measuring the effectiveness of the use of a machine/equipment by calculating machine availability, performance and quality of products produced. Calculation of the Six Big Losses is done to find out the losses that cause the low value of Overall Equipment Effectiveness (OEE). From the results of research conducted from January 2023-October 2023, the highest percentage of availability value was 99.24% and the lowest was. 88.48%, the highest percentage of performance efficiency value is 83% and the lowest is 67% while the percentage of rate of quality product value is 97% and the average Overall Equipment Effectiveness (OEE) value generated in 2023 January-October is 70.10%.

Dalam industri modern saat ini, kualitas menjadi prioritas bagi semua perusahaan di dunia. PT. X di Gorontalo yang memproduksi jagung kering merupakan salah satu perusahaan yang mampu menembus pasar luar negeri, handal dan kesuksesan yang diraih selama ini tidak lepas dari kekuatan kualitas yang baik. Dalam prakteknya mutu suatu barang atau produk juga ditentukan oleh tingkat tekniknya, sehingga efisiensi mesin-mesin yang ada harus ditingkatkan semaksimal mungkin. Overall Equipment Effectiveness (OEE) adalah metode pengukuran tingkat efektivitas pemakaian suatu mesin/peralatan dengan menghitung ketersediaan mesin, kinerja dan kualitas produk yang dihasilkan. Perhitungan terhadap Six Big Losses dilakukan untuk mengetahui kerugian-kerugian yang menyebabkan rendahnya nilai Overall Equipment Effectiveness (OEE). Dari hasil penelitian yang dilakukan dari bulan Januari 2023-Oktober 2023 mencapai persentase tertinggi dari nilai availability yaitu 99,24% dan terendah yaitu. 88,48%, persentase nilai performance efficiency tertinggi yaitu 83% dan yang terendah yaitu 67% sedangkan persentase nilai rate of quality product yaitu 97% dan rata-rata nilai Overall Equipment Effectiveness (OEE) yang dihasilkan pada tahun 2023 bulan Januari-Oktober adalah 70,10%.

Pengendalian Biaya Produksi dalam Manufaktur: Teknik dan Tantangan

2024-12-31T02:58:45+00:00

Controlling production costs in manufacturing is a crucial aspect that influences a company's efficiency and profitability. This research discusses various strategies and best practices in cost control, including analysis of raw material, labor and overhead costs. By implementing lean manufacturing principles, companies can identify and reduce waste, and increase productivity. Additionally, the use of technology and automation can contribute to long-term cost reduction. Implementation of a quality control system that has also been proven to reduce defect costs and increase customer satisfaction. Through regular performance evaluations and continuous innovation, companies can optimize production processes and achieve competitive advantage. This research is expected to provide insight for practitioners and academics in understanding the importance of controlling production costs in manufacturing.

Pengaruh Motivasi Auditor dan Kompleksitas Tugas terhadap Kinerja Auditor Pemerintah Daerah: Studi pada Inspektorat Aceh

2024-12-31T00:27:37+00:00

This study aims to analyze the influence of auditor motivation and task complexity on the performance of government auditors. Auditor motivation is considered a crucial factor that can drive work efficiency and effectiveness, while task complexity contributes to determining an auditor's ability to optimally complete their tasks. This research was conducted on employees of the Aceh Inspectorate, encompassing 82 individuals from various positions, including Inspectors, Secretaries, Assistant Inspectors, functional auditor officials, and other staff. The study employed a quantitative approach with a census method, where the entire population was used as the research sample. To test the hypotheses, Structural Equation Modeling (SEM) was utilized, allowing simultaneous and in-depth analysis of variable relationships. SEM was chosen for its ability to test causal relationships and provide accurate estimations regarding the influence of variables in the study. The findings indicate that auditor motivation has a direct and significant effect on auditor performance, with a greater contribution than task complexity. High motivation has been proven to enhance the efficiency and effectiveness of auditors' work. Task complexity also has a significant impact, though its contribution is moderate (value of 0.417). However, the study also revealed that other factors, such as integrity, professionalism, and auditor independence, influence auditor performance, even though they were not the primary focus of the research. This study emphasizes the importance of enhancing auditor motivation and managing task complexity, as well as integrating other factors into further analyses to provide a holistic understanding of the factors affecting the performance of government auditors.

Digital Transformation in Local Government: Enhancing Financial Transparency through the Regional Financial Information System (SIKD)

2024-12-31T00:30:43+00:00

This study aims to analyze the implementation of the Regional Financial Information System (Sistem Informasi Keuangan Daerah, SIKD) in enhancing financial transparency in local governments during the digital era. Additionally, it explores the impact of digital advancements on accountability and financial reporting, including their effects on efficiency and report quality. The study also identifies various challenges faced by local governments in achieving financial transparency and provides strategic recommendations to address these obstacles. The research employs a qualitative approach using a literature review method. Data were collected from scientific journals, research reports, and relevant articles discussing the role of information technology in enhancing transparency, the challenges of its implementation, and strategies for optimization. The data were categorized into three main themes: the contribution of information technology to transparency, barriers to its adoption, and strategic steps for optimization. The findings indicate that the implementation of SIKD, as mandated by Government Regulation No. 56 of 2005, significantly supports transparency and accountability in local financial management by facilitating structured and systematic documentation, management, and reporting of financial data. Digital transformation positively impacts efficiency, accuracy, and the openness of local financial information. However, several challenges persist, such as resistance to transparency, a lack of technological expertise, and limited infrastructure. To overcome these obstacles, collaboration between governments and communities, improving human resource competencies, and developing technological infrastructure are strategic steps to ensure better transparency.

Comparative Study of Sales Contracts in Law

2025-01-09T04:22:44+00:00

This study aims to analyze the differences between Islamic Law (Sharia) and Civil Law in the application of sales contracts, as well as the practical implementation of both legal systems in daily transactions. Islamic Law emphasizes moral and ethical aspects by ensuring transactions are free from prohibited elements such as riba, gharar, and maysir, while Civil Law focuses more on legality and the freedom of contract. This research employs a descriptive qualitative method with a normative juridical approach, examining legal provisions and the practice of sales contracts based on data from primary, secondary, and tertiary sources. The findings show that the rules and conditions of sales contracts in Islamic Law are stricter, prioritizing compliance with Islamic principles, while Civil Law is more flexible in agreements between parties. The application of contracts such as murabaha, salam, and istisna in Islamic finance institutions reflects a commitment to moral principles, whereas sales contracts in Civil Law are more common in markets and commercial activities. This study provides recommendations for harmonizing both legal systems to create transactions that are fair and in accordance with the social values upheld by society.

CONCEPT AND METHODOLOGY OF JOB ORDER COSTING THEORY AND PRACTICE

2024-12-31T02:57:15+00:00

The concept and methodology of job order costing will be discussed in this article. As mentioned above, job order costing is a cost accounting method used by manufacturing companies to calculate and allocate production costs based on specific orders provided by customers. Job order costing is an ideal method if the product is unique and non-standard, which is usually the case in the construction, printing and private project sectors. Job order costing involves the collection of raw material costs, direct labor costs, and factory overhead costs which are aggregated and accumulated into separate accounts at order turnover. Once the order is completed, these costs should be reduced to the actual production account and accumulated if necessary. The generated order costing cost report is an important tool for analyzing profitability and decision making, which performs pricing and controls overproduction and unproductivity. Although this is the most accurate costing method, the first, most detailed cost accumulation, and often complex salvos. Innovation and technology, including accounting software, have also improved and increased the cost of audit work.

Tinjauan Hukum Islam Terhadap Praktek Bagi Hasil Tanaman Padi Pada Kalangan Petani Di Kemukiman Bambi

2024-12-31T02:54:49+00:00

This study aims to determine the form of practice for the production of muzara'ah rice crops carried out by farmers and the causes of muzara'ah practices and Islamic legal views on violations of muzara'ah practices that have been carried out by the people of Kemukiman Bambi, Peukan Baro District, Pidie Regency. In this thesis the author uses a descriptive method with data collection techniques through observation, interviews and documentation. The results of the study indicate that the form of violation of muzara'ah practices committed by farmers in Bambi Village, Peukan Baro District, is that farmers want to get more profits and are not in accordance with an agreement that has been agreed upon, where farmers feel that everything is done by themselves and all risks that occur while working on the fields are their own responsibility. The cause of the violation of muzara'ah practices carried out by farmers in the Bambi Village, Peukan Baro District, was caused by dishonesty from the farmers and because of the very high need factor and it was very detrimental to the land owner. The view of Islamic law on the violation of muzara'ah practices that have been carried out by the community in the Bambi Village, Peukan Baro District is not appropriate because the farmers or cultivators are dishonest, therefore it is expected that all parties are always in accordance with what has been taught by Islam. Therefore, farmers must always be honest with land owners regarding the agreed practice of the muzara'ah contract.

ANALISIS HUKUM ISLAM TERHADAP PENGGUNAAN KARTU KREDIT

2025-01-09T04:20:29+00:00

Credit card as one of the most urgent needs for the middle class and above, is a modern payment system with security from the risk of carrying large amounts of cash which is very efficient. Legal provisions for the use of this product are needed, so that it has sharia restrictions, namely sharia provisions regarding the use of credit cards, for Muslims. This research is a literature study related to theoretical studies and other references related to the values, culture, and norms that develop in the social situation under study. The results show that there are three criteria for the theory used as the basis for the research, namely relevance, recency, and originality. Relevance means that the theory put forward is in accordance with the problem under study. The presence of Islamic credit cards that are presented for ease of transactions should not be a catastrophe for Muslims. The use of credit cards is focused on positive things for the security aspect of avoiding carrying large amounts of cash. Islamic credit cards should not be used for transactions that are not in accordance with sharia. The fiqh scholars have determined that it is not permissible to obtain ujrah (fee) for kafalah services, because when the guarantor pays the insured party's obligation, this resembles qardh (loan) which brings profit to the lender and is prohibited by Shariah. Not encouraging excessive spending by setting a maximum spending ceiling and having the financial ability to repay debts on time.

PERBEDAAN TARIF JASA ANGKUTAN BECAK DI PASAR PANTE TEUNGOH MENURUT HUKUM ISLAM

2024-12-31T00:32:13+00:00

This research seeks to comprehend the practices of becak fare collection at Pasar Pante Teungoh and assess them against the principles of Islamic justice. Employing a qualitative methodology, this study reveals that the prevailing fare collection system is often unilateral, opaque, and lacks negotiation mechanisms. In-depth interviews with becak drivers and passengers, coupled with an analysis of supporting documents, indicate that the practice of determining fares at the end of the journey and the subjective nature of fare setting constitute the primary issues. A legal analysis from an Islamic perspective concludes that these practices contravene the Islamic principles of fairness, honesty, and transparency in commercial transactions. This study underscores the significance of enhanced regulations and a heightened legal consciousness to establish a just and sustainable transportation system.

Keadilan Ekonomi Islam sebagai Solusi Alternatif bagi Krisis Ekonomi Global

2025-01-06T07:51:05+00:00

This study aims to analyze how Islamic economic principles can be applied effectively in the global economic system. This study uses a library research method with a comprehensive literature analysis with a descriptive and analytical approach. The results state that Islamic economics is a paradigm that offers alternatives and transformative solutions to build a more just, sustainable, and humane global economic system. By integrating the principles of justice, solidarity, and sustainability, Islamic economics can answer the failure of capitalism and socialism in overcoming social inequality, exploitation of natural resources, and financial instability. Through instruments such as zakat, waqf, the prohibition of usury, and partnership-based financing, Islamic economics creates a balance between individual and collective interests while maintaining ecological balance. Challenges in its implementation, such as resistance from the capitalist system, lack of global understanding, and the need for harmonization with modern market mechanisms, require collaborative approaches, technological innovation, and commitment across countries. If implemented consistently, Islamic economics can revolutionize the world's economic structure, create equitable prosperity, and strengthen human relationships with the environment, building the foundation for a more harmonious and sustainable world order.

MENINGKATKAN EFISIENSI ORGANISASI: PERAN KLASIFIKASI BIAYA DALAM PENGAMBILAN KEPUTUSAN

2024-12-31T02:59:35+00:00

This study explores the role of cost classification in improving organizational efficiency and its impact on decision-making processes. The primary objective is to analyze how accurate cost classification aids managers in understanding fixed, variable, direct, and indirect costs to make more informed financial decisions. By employing effective cost control and budget planning strategies, organizations can better manage their resources, reduce unnecessary expenditures, and improve overall performance. This research utilizes a case study approach to highlight practical examples of how cost classification directly contributes to operational efficiency. The findings indicate that proper cost classification not only facilitates decision-making but also enhances competitiveness in a highly dynamic market. Recommendations are provided to help organizations integrate cost classification into their financial management systems for sustainable growth.