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Sosialisasi dan Simulasi Akuntansi Mudharabah pada PT. Amanah Baitullah Tur Pekanbaru Helly Aroza Siregar; Dominicus Josephus Swanto; Hidayat Syahputra; Ria Darmasari; Ienne Yoseria Putri
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 1 (2021): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/judikat.v1i1.1715

Abstract

The use of mudharabah accounting has been regulated in PSAK 105 concerning Mudharabah Accounting. But until now, only financial institutions that use this sharia accounting system. Meanwhile, financial management and company administration can also apply mudharabah accounting so that the company's financial management can be carried out in accordance with Islamic law in an effort to seek blessings. Based on this background, mudharabah accounting socialization was carried out at PT. Amanah Baitullah Tour Pekanbaru which aims to introduce mudharabah accounting to the fund owner (shahibul maal) and the fund manager (mudharib). While the simulation of the use of mudharabah accounting is carried out to provide knowledge to fund managers and administrative and financial staff to be able to know and be able to calculate business profit sharing and be able to make financial reports based on mudharabah principles. The method used is in the form of lectures and simulations. The socialization activity was successfully carried out in front of seven fund owners, one director and two administrative and financial staff. The socialization provided is related to theories regarding mudharabah accounting based on expert opinion and in accordance with PSAK 105 concerning Mudharabah Accounting. While the simulation is given in the form of profit sharing calculations and transaction journal based on mudharabah accounting.
EFFECT OF COMMUNICATION AND WORK ENVIRONMENT ON EMPLOYEE MOTIVATION IN THE MINING COMPANY PT. SAMANTAKA BATUBARA RIAU Dominicus Josephus Swanto T; Hidayat Syahputra; Ria Darmasari; Nicholas Renaldo; Ermina Rusilawati
Manis: Jurnal Manajemen dan Bisnis Vol 7 No 2 (2024): MANIS: Jurnal Manajemen dan Bisnis
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/manis.7.2.124-137

Abstract

The influence of communication and work environment on employee performance is an important factor to increase an effective and growing company. In this study there are problems that the researchers found. The object of this research is PT, Samantaka Batubara Riau. Based on the initial observation that the number of employees of PT. Samantaka Batubara Riau numbered 44 people consisting of various divisions. But what is very unfortunate is that from 2016-2020 the number of employees at PT. Samantaka Batubara Riau has the same amount but the company's results are inconsistent and priceless. The news that circulated at the beginning was due to communication factors and an uncomfortable environment that was present every year so that it affected employee performance so that the researchers were interested in researching more deeply to find out the effect of communication on employee performance at PT. Samantaka Batubara Riau and the influence of the work environment on the performance of employees of PT. Riau Coal Samantaka. This research uses empirical study methods and field studies using questionnaires and the results obtained are that effective communication greatly affects the workings of the company. Communication is a vital communication tool in work besides the work environment also greatly affects employee productivity. There needs to be awareness from the company to see this influence so that the company can also advance and develop