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All Journal ILTIZAM Journal of Sharia Economic Research J-ISACC : Journal of Islamic Accounting Competency
Miftah, AA
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Economics, Econometrics & Finance

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Penerapan Akuntansi Gadai Syariah (Rahn) Pada Pegadaian Syariah Cabang Jelutung Kota Jambi Sari, Winta; Miftah, AA; Syahrizal, Ahmad
Journal of Islamic Accounting Competency Vol. 2 No. 2 (2022): J-ISACC (Journal Of Islamic Accounting Competency)
Publisher : Prodi Akuntansi Syariah UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/jisacc.v2i2.1234

Abstract

Penelitian ini bermaksud dapat memahami bagaimana penerapan akuntansi rahn, mengetahui kesesuaian penerapan akuntansi Rahn pada PSAK 107, dan memahami faktor yang mempengaruhi benar atau tidaknya penerapan akuntansi gadai syariah pada Pegadaian Syariah Cabang Jelutung Kota Jambi. Jenis penelitian ini merupakan penelitian lapangan (field research). Sedangkan sifat penelitiannya adalah deskriptif kualitatif. Sumber data yang digunakan adalah sumber data primer dan sekunder. Pengumpulan data dilakukan dengan menggunakan teknik wawancara dan dokumentasi. Data yang ditemukan dideskripsikan secara deskriptif dan dianalisis dengan menggunakan pemikiran induktif. Hasil penelitian ini menyimpulkan bahwa penerapan akuntansi gadai syariah (rahn) pada Pegadaian Syariah Jelutung Kota Jambi  telah memenuhi PSAK 107 tetapi tidak seluruhnya, kemudian akad pada pegadaian syariah cabang Kota Jambi menggunakan Mu’nah Akad (pembiayaan jasa atas pemeliharaan barang jaminan di dalam akad rahn). Adapun faktor yang mempengaruhi adalah faktor internal.
Analisis Promosi Jabatan Pegawai Bank Syariah Indonesia KCP Muara Bulian Subhan, Muhammad; Miftah, AA; Afril Lestari, Windi
ILTIZAM Journal of Shariah Economics Research Vol. 5 No. 2 (2021): Iltizam Journal of Shariah Economics Research
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, UIN SULTHAN THAHA SAIFUDDIN JAMBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/iltizam.v5i2.782

Abstract

This paper aims to determine the implementation system, the factors that influence, and the impact of promotion on employee performance improvement at Bank Syariah Indonesia KCP Muara Bulian. This thesis uses a qualitative approach with data collection methods through interviews and documentation. Based on the research conducted, the following results were obtained: First, the system for implementing employee promotion at Bank Syariah Indonesia KCP Muara Bulian has been implemented according to company procedures such as criteria or conditions, assessment, and no bribes or factors of closeness to superiors because of the provisions in giving Promotion of positions for employees is determined by Central Bank Syariah Indonesia. Second, factors that influence employee promotion at Bank Syariah Indonesia KCP Muara Bulian are honesty and responsibility, loyalty, experience and work performance as measured by the amount and quality of financing distributed. Third, the impact of job promotion on improving employee performance at Bank Syariah Indonesia KCP Muara Bulian is the emergence of work enthusiasm and motivating employees to improve better performance and from the results of this performance an increase in the number of customers and financing every year
Co-Authors Afril Lestari, Windi Ahmad Syahrizal Muhammad Subhan Sari, Winta