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RELEVANSI PRINSIP-PRINSIP EKONOMI DAN AKUNTANSI TERHADAP QS. AL-BAQARAH AYAT 282 Amir, Amir; Afin, Ahmad; Badriyah, Aisyatul
Iltizam : Jurnal Ekonomi dan Keuangan Islam Vol. 2 No. 1 (2024): Iltizam : Jurnal Ekonomi dan Keuangan Islam
Publisher : Fakultas Syariah dan Ekonomi Islam Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/iltizam.v2i1.5499

Abstract

This article explains that Islam has a significant role in regulating the relationship and interaction between humans and God as well as fellow humans, other creatures, and the environment through the rules of muamalah. The concept of accounting in Islam, known as al-muhasābah, is included in the realm of muamalah which is related to the ability of the human mind. Accounting is the measurement, description, or provision of certainty regarding financial information that helps decision-making in companies, organizations, and government agencies. The Qur'an has explained the basic concept of accounting long before the introduction of the concept of double-entry bookkeeping economic and accounting by Lucas Pacioli. Surah Al-Baqarah verse 282 outlines the concept of accounting which emphasizes responsibility or accountability in muamalah. This verse emphasizes the importance of recording transactions correctly, openness, and justice between the two parties. This research uses library research method to identify and analyze the relevance of economic and accounting principles with verse 282 in the Qur'an. In the letter, there are three relevant accounting principles: accountability, fairness, and truth. The principle of accountability emphasizes the importance of each party involved in the transaction to be responsible for their actions. The principle of justice emphasizes correct and fair recording, while the principle of truth creates fairness in recognizing, measuring, and reporting economic transactions. Thus, the relationship of economic accounting principles with verse 282 of the Qur'an confirms the importance of integrity, fairness, and obedience in economic activities in accordance with Islamic values. This study aims to strengthen the understanding of the relevance of accounting principles to Islamic teachings, so as to contribute to the development of business practices that are in accordance with Islamic value
MOTIVASI KERJA, LINGKUNGAN KERJA DAN KINERJA APARATUR PEMERINTAH DESA DI KANTOR DESA GELUNG KABUPATEN SITUBONDO Susanto, Hari; Fauzi, Hasan Muchtar; Badriyah, Aisyatul
ACTON Vol 18 No 2 (2022): NOVEMBER
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Abdurachman Saleh Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (690.357 KB) | DOI: 10.36841/acton.v18i2.2635

Abstract

Motivasi kerja adalah pendorong bagi seseorang untuk bekerja dengan baik sesuai dengan tugas dan kewajiban yang telah diberikan kepadanya dan merupakan tenaga emosional yang sangat penting untuk sesuatu pekerjaan. Motivasi kerja sangat penting karena dengan adanya motivasi kerja setiap orang akan bersemangat dalam melaksanakan tugas yang diberikannya. Selain itu seseorang dapat bekerja optimal jika didukung oleh lingkungan kerja yang baik. Lingkungan kerja secara langsung juga dapat mempengaruhi kinerja seseorang. Lingkungan kerja yang kondusif memberikan kenyamanan, sehingga bisa bekerja secara optimal. Penelitian ini bertujuan melihat adanya keterpengaruhan Motivasi kerja(X1) dan Lingkungan kerja (X2) terhadap kinerja aparatur pemerintah desa, serta mengetahui besarnya keeratan hubungan antar variabel tersebut. Penelitian dilaksanakan di Desa Gelung Kabupaten Situbondo dengan menggunakan metode kuantitatif. Sampel penelitian adalah seluruh aparatur pemerintah desa berjumlah 17 orang. Hasil penelitian menyatakan bahwa motivasi kerja dan lingkungan kerja berpengaruh secara simultan terhadap kinerja aparatur pemerintah desa, dibuktikan nilai Fhitung > Ftabel atau 17,663 > 3,68. Secara parsial, motivasi kerja lebih dominan daripada lingkungan kerja (thitung 5,183>4,166). Nilai R2 sebesar 0,716 (71,6%), menunjukkan bahwa tingkat keeratan kedua variabel mampu menjelaskan sebesar 71,6% variasi variabel kinerja aparat pemerintah Desa Gelung Kabupaten Situbondo, sisanya sebesar 28,4% dipengaruhi oleh faktor varibel lainnya.