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All Journal JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen IIJSE
Wasih Latuh Rahmi
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Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Library & Information Science

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Penerapan Akuntansi Pertanggungjawaban sebagai Alat Penilaian Kinerja Pusat Biaya Wasih Latuh Rahmi; Daffa Ulhaq; Nurkhofifah Nst
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

The purpose of this research is to compare and evaluate how to use the answer accounting system to measure how a company's management capabilities are. This journal uses qualitative research methods by expressing an estimate by evaluating, reviewing, then making conclusions for problems that occur as temporary answers. As for the results in this journal it is known that when it was implemented, the organizational structure of PT. Bangun Kubah Sarana has clearly shown that the authorities and responsibilities are according to organizational levels, but the central code has not yet been established, the budgeting system is carried out using the Bottim Up Budgeting method, which starts from the lowest manager level and continues to the highest level, which is explained in detail. In the preparation of accountability reports on the cost account code, there is still no separation between controlled and uncontrollable costs. Therefore, in order to implement an accounting system, it is necessary to separate controllable costs from uncontrollable costs, while the results of the analysis in this journal show that by implementing a responsibility accounting system, management will more easily evaluate performance.
Correction of Sharia Value Added Concept: Considering Theoretical Basic Concepts of Accounting Financial Reports Wasih Latuh Rahmi; Yenni Samri Juliati Nasution
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economic: November, 2023
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.3908

Abstract

Sharia value added involves high ethical principles in business, such as not being involved in usury (interest), gambling, or other illicit activities. This can provide trust and satisfaction to consumers who value the moral aspects of business transactions. This study aims to find out how Sharia accounting principles underlie sharia added value, the distribution of welfare for limited groups, and efforts to improve and correct the concept of sharia added value. This study uses a qualitative research method that describes data using a series of sentences. The method used in this research is the descriptive method. The descriptive method is a method whose data sources are words, pictures, and data from books, journals, and other scientific works. The results of this study are that there are several principles of Sharia accounting that underlie Sharia value added including the principle of justice (adl), the principle of justice, the principle of responsibility, then the principle of transparency, and the principle of togetherness, and the principle of prohibition of usury (qardh). Efforts to improve the correction of the concept of Sharia value-added can be done by clarifying the weaknesses and challenges that exist in the concept of Sharia value-added, perfecting performance indicators by evaluating and improving the performance indicators used in measuring Sharia value-added, training, and industry collaboration with Islamic financial institutions, companies, and supervisory institutions to develop better standards, guidelines, or frameworks.
Co-Authors Daffa Ulhaq Nurkhofifah Nst Yenni Samri Juliati Nasution