PENENTUAN TOTAL HARGA POKOK PRODUKSI TEPUNG KELAPA PADA PT. PUTRA KARANGETANG DESA POPONTOLEN, KECAMATAN TUMPAAN, SULAWESI UTARA

North Sulawesi is one of the biggest coconut producer in Indonesia . This situation provides an opportunity for PT .Putra Karangetang processing of coconuts into deciccated coconut . To determine the selling price of this industry, it is necessary to determine the cost of production . This study uses a case study by using primary and secondary data . The data was analyzed by the method of full costing and variable costing. The results showed that the cost of production of each kilogram of desiccated coconut by the company amounted to Rp 18.067,17 while using the full costing is Rp 18.155.31 and variable costing is Rp 17.651.53 .*ael

Prevalence And Associated Factors Of Job-Related Depression In Laboratory Technicians In Hospital Universiti Sains Malaysia (HUSM) And Ministry Of Health Malaysia (MOH) Hospitals In Kelantan.

'Work-related depression is a clinical illness and workers should take this seriously

Prevalence And Risk Factors Of Job Strain Among Laboratory Technicians In Hospital Universiti Sains Malaysia.

Several sources of job stress exist. Some of these stressors are intrinsic to the job,while some are related to psychosocial and other factors

Alkhuruj Alal Hukkam: Ashnafuha wa Ahkamuha Fil Fiqhil Islami (Dirosatan Tahliliyatan Fis Siyasah Syar'iyyah)

The discussion about the laws of the State and the status of the government is a perpetual and debatable topic from the beginning to the present day. The essence of the problem is in what condition a government can be called zhalim and kafir (apostate). Obviously, the clearness status over the issues brings implications that are very significant, whether the ummah (people) may take a rebellion against the government (khuruj 'alal hukkam) or not. This study is triggered by so many rulers which unfair to the Muslims in their country, as well as the many rulers who do not apply the sharia law in their country, causing rebellion and popular resistance against them. In the Middle East, born an event called “the Arab Spring” which thrashed the rulers of the Arab dictator (2011 CE), from Tunisia to Syria until now. In Indonesia, several similar incidents have occurred, from the Bali Bombing I (2002 CE) to the last event which called Islamic Defense Action 212 (Aksi Bela Islam / 2016 CE) which can be considered as a part of the effort to overthrow the depostate rulers of the country. Then, the phenomenon of careless statement about the rulers’ infidelity in a haphazard manner without regard to the shar'i literarutre, has encouraged the writer to study this theme: Al-Khuruj Alal Hukkam Ashnafuha wa Ahkamuha Fil Fiqhil Islami. This study is based on literature, which is a full observation of the literature from fiqh scholars who discuss the theme of insurgency (khuruj 'alal hukkam). Using the approach of Islamic political science (Siyasah Syar'iyyah), including Fiqhul Aulawiyat, Fiqhul Muwazanah and Fiqhul Ma'alaat, it is concluded that Islam divides the rulers into: fair ruler (‘adil), depostate ruler(zhalim), and apostate rulers (kafir). For the fair and just ruler, it is not allowed and forbidden to rebel against them, according to the scholars, the rebel is called as bughat and legally fought by the government. For the depostate rulers, the scholars is divided into two conclusion, some of them said that it is forbidden to rebel, whilte the others allowing rebellion with several terms. The strongest opinion is that the jurisprudence of rebelling against the depostate rulers is haram, until completing many stages of amar makruf and nahi munkar over the ruler. When these stages have been fulfilled, and no one can stop their injustice, then the scholars allow to take up arms against them with several terms and conditions which already set by the scholars. Against the apostate rulers (kafir), the scholars have agreed in the obligation to rebel against them to eradicate their kufr-deeds, and it is still have to pay attention for the terms based on the sharia. Wallahu A'lam bish Shawab. Keyword: Government, Insurgency, Islamic Politics (Siyasah Syar'iyyah