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Pengenalan Balanced Scored sebagai Organisasi Bisnis Lafifah Ulfah Dalimunthe; Najwa Khalilah Harahap; Dini Vientiany
Jurnal Bintang Pendidikan Indonesia Vol 2 No 3 (2024): Agustus : Jurnal Bintang Pendidikan Indonesia
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jubpi.v2i3.3116

Abstract

Performance measurement is an essential thing for a company. To become the winner in this global competition world, the company has to show a performance improvement from period to period. Recently, financial performance measurement is not enough to reflect the real business performance. That why Kaplan developed Balanced Scorecard Concept. The Balanced Scorecard Concept measure the organization’s performance through four perspectives that are the financial perspective, customer perspective, internal business process perspective and learning and growth perspective. In dead, the Balanced Scorecard Concept is a concept in translating strategy into action to achieve organization’s gool in the long term. The action is measured and controlled continually. This article count on the implementation of the Balanced Scorecard Concept in some companies in USA. Many problems a difficulties which occur on the implementation of the concept could became opinion and suggestions for some companies who want to implement the Balanced Scorecard. However, Balanced Scorecard will help organizations (companies) to measure their performance more comprehensive and accurate.
The Law of Wiping the Jaurab and Khuf Using the Qiyas Method from the Perspective of Islamic Jurisprudence Lafifah; Najwa Khalilah Harahap; Muhammad Zakaria; Bagus Hamdani Parapat; Arswendo Tyo Maulana
ISNU Nine-Star Multidisciplinary Journal Vol. 1 No. 3 (2024): Vol. 1 No. 3 (2024): DESEMBER 2024 :ISNU Nine-Star_INS9MJ
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/ins9mj.v1i3.500

Abstract

This study aims to analyze the metaphorical method between wiping socks and wiping khuf from the perspective of Islamic jurisprudence of worship. This study is included in the type of qualitative research using the library research method, which is a study conducted by collecting data from books and literature from previous studies, or research conducted by collecting data from searches or other writings both from scientific articles, primary data sources and secondary data sources, and other literature related to the metaphorical method. The results of the study found are as follows. First, the type of metaphor used in determining the law of wiping jaurab which is likened to the law of wiping khuf is the metaphor of 'illah by equating the legal ilat of far' with its aṣl, where the determination of the legal ilat uses the istinbāt method by means of munāsabah. Second, the figurative method used in determining the law on whether it is permissible to wipe socks in wudu as a substitute for washing the feet which is ascribed to the law of wiping the khuf is valid because it fulfills the pillars of kias and also complies with the requirements of each pillar.