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PERBANDINGAN LAPORAN KEUANGAN KONVENSIONAL DAN SYARIAH Murnia Adhani; Via Yunita; Widya Maharani; Yunira Hastuti; Ersi Sisdianto
MERDEKA : Jurnal Ilmiah Multidisiplin Vol. 1 No. 4 (2024): April
Publisher : PT PUBLIKASI INSPIRASI INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/merdeka.v1i4.1053

Abstract

Penelitian ini bertujuan untuk mengetahui perbandingan penyajian laporan keuangan antara Syariah dan Konvensional. Yang mempunyai perbedaan yang signifikan. Perbedaan keduanya dapat dilihat pada laporan Neraca dan Laporan Laba Rugi. Pada laporan keuangan Syariah, Neraca sisi pasiva terdapat pos selain kewajiban dan ekuitas, yaitu investasi tidak terikat. Pada sisi aktiva terdapat pembiayaan musyarakah, pembiayaan mudharabah, piutang murabahah, piutang istishna, ijarah, dan Qardh. Pembiayaan dan piutang ini terjadi karena pada perbankan Syariah melayani transaksi yang tidak  dilakukan oleh perbankan Konvensional, yaitu jual beli dengan/tanpa pesanan, sewa menyewa, dan gadai. Hal pembeda yang paling penting adalah bahwa Laporan Laba  Rugi pada perbankan Syariah tidak menyajikan pendapatan bunga dan beban bunga seperti yang disajikan pada perbankan Konvensional.
Pengaruh Kompensasi, Lingkungan Kerja, dan Disiplin Kerja terhadap Kinerja Karyawan pada Pengadilan Negeri Semarang Via Yunita; Ali Maskur
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.3854

Abstract

This research aims to determine and explain the influence of compensation, work environment and work discipline on employee performance at the Semarang District Court. This research uses primary and secondary data, and a sample collection technique using the Random Sampling method. Data was obtained through questionnaires from Semarang District Court employees to serve as an example for this research.The tests carried out in this research include validity tests, reliability tests, model tests, t tests and f tests. The results of this research show that the partial and stimulant variables of compensation, work environment and work discipline influence employee performance. The aim of this research is to determine the effect of work environment compensation and work discipline on employee performance.
Pengaruh Kompensasi, Lingkungan Kerja, dan Disiplin Kerja terhadap Kinerja Karyawan pada Pengadilan Negeri Semarang Via Yunita; Ali Maskur
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.3854

Abstract

This research aims to determine and explain the influence of compensation, work environment and work discipline on employee performance at the Semarang District Court. This research uses primary and secondary data, and a sample collection technique using the Random Sampling method. Data was obtained through questionnaires from Semarang District Court employees to serve as an example for this research.The tests carried out in this research include validity tests, reliability tests, model tests, t tests and f tests. The results of this research show that the partial and stimulant variables of compensation, work environment and work discipline influence employee performance. The aim of this research is to determine the effect of work environment compensation and work discipline on employee performance.