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All Journal Jurnal Ilmiah Ekonomi Islam RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Populer: Jurnal Penelitian Mahasiswa Trending: Jurnal Manajemen dan Ekonomi Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Ekonomi dan Akuntansi Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah Jurnal El Rayyan: Jurnal Perbankan Syariah
Yenni Samri Juliati
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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ANALSISIS KONSEP AL- UJRAH ( UPAH ) DALAM EKONOMI ISLAM : PENDEKATAN TAFSIR TEMATIK Rafika Chudriana Putri; Azhari Akmal Tarigan; Yenni Samri Juliati
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 1 (2023): JIEI : Vol.9, No.1, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i1.8161

Abstract

Humans as social beings in essence need someone's help in working for their own interests. As a reward for someone's work, workers are given wages (ujrah) . The moral concept in determining worldly wages will result in the achievement of uhkrawih wages . However, currently the capitalist wage system is often applied in economic life rather than the Islamic economic system, so that the meaning of wages and the mechanics of wages and matters related to wages in Islamic economics are important to understand in depth. The research method used is literature. The results of the study through the thematic interpretation approach state that the word " ajru" can mean reward, " ajru" can mean reward and also “ ajru” can mean dowry (dowry). Giving Ujrah (wages) is not only meant between workers and employers who have a contract, but wages are also given by a husband to a wife who has been divorced if the wife is breastfeeding. In this case the position of the husband as the owner of capital ( musta'jir ), and the wife as a worker ( ajir ). Islam asks employers to pay workers a fair wage and provide workers with facilities.
Analisis Penerapan Akuntansi Manajemen Lingkungan Dalam Pengungkapan Biaya Lingkungan Berdasarkan Perspektif Islam Ayu Apriani; Nurwani Nurwani; Yenni Samri Juliati
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 2 (2023): JIEI : Vol.9, No.2, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i2.9510

Abstract

In this modern economic era there are various rumors related to the surrounding area such as global warming, eco-efficiency. There are many illustrations of the interrelated issues of environmental degradation due to waste and exploitation. Environmental issues are becoming increasingly interesting to research along with the advancement of technology and global economy. This research seeks to reveal the application of environmental accounting in the disclosure of environmental costs based on an Islamic perspective at the sei baruhur plantation office of PT Perkebunan Nusantara III. This type of research uses qualitative methods, which are included in field research. The results showed that the analyzed company applies the ISO 14001 standard, from the environmental cost disclosure segment the company still does not carry out accounting practices in the form of comprehensive disclosure, and does not yet have a special accounting segment that deals with environmental issues. However, there has been a positive effort to provide simple details even though it is only about waste management, which can be considered a form of voluntary disclosure. Based on the Islamic Perspective, the implementation of Environmental Management Accounting and disclosure of environmental costs has been carried out in accordance with Islamic provisions.
Co-Authors Abdurrozaq Ismail Abdurrozzaq Ismail Albina Humaira Manurung Arinil Mardhiah Rahmadani Ayu Apriani Azhari Akmal Tarigan Dwi Marlena Ema Saswita Cania Hendra Harmain Kusmilawaty Kusmilawaty Luthfiah Nazmi Maftah Rizki Addin HRP Mahlia Putri HSB Nursanti Yanti Nurwani Nurwani Rafika Chudriana Putri Rahman Hidayatullah Salim Azmal Siti Salma Sitio