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FALAH-BASED SHARIA VALUE-ADDED: AN ANTITHESIS TO THE CONCEPT OF NET PROFIT Mulawarman, Aji Dedi; Siddiqui, Aaiman
Jurnal Akuntansi Multiparadigma Vol 15, No 2 (2024): Jurnal Akuntansi Multiparadigma (Agustus 2024 - Desember 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.2.30

Abstract

Abstrak - Nilai Tambah Syariah Berbasis Falah: Sebuah Antitesis terhadap Konsep Laba BersihTujuan Utama - Penelitian ini bertujuan untuk mempraktikkan Nilai Tambah Syariah berbasis Falah sebagai antitesis dari laba bersih.Metode - Metode Rukun Sentral Ekonomi Kerakyatan digunakan pada penelitian ini. Informan penelitian ini adalah beberapa pelaku usaha ekonomi kerakyatan.Temuan Utama - Hasil penelitian mengungkapkan tiga hal: pertama, pilar kesetaraan diwujudkan melalui pendistribusian nilai tambah berdasarkan falah bisnis dan menyeimbangkan penilaian obyektif dengan praksis subyektif. Kedua, Pilar Kewarganegaraan dan Keadilan memandu bisnis dalam mendistribusikan Nilai Tambah Syariah. Ketiga, meskipun Pilar Keimanan telah diupayakan secara optimal, namun pelaku usaha masih menghadapi kendala regulasi.Implikasi Teori dan Kebijakan - Temuan penelitian ini menjadi dasar untuk memastikan bahwa distribusi nilai tambah syariah berbasis falah lebih tepat digunakan daripada penggunaan konsep laba bersih. Nilai ini menjadi penting karena memberikan kesadaran tentang bisnis yang berkelanjutan dan menunjukkan dasar atas keadilan sosial.Kebaruan Penelitian – Penelitian ini menunjukkan memberikan konsep nilai tambah Syariah berbasis Falah Falah sebagai landasan antitesis laba bersih, baik dalam tataran konseptual maupun praktis. Abstract - Falah-Based Sharia Value-Added: An Antithesis to the Concept of Net ProfitMain Purpose - This research aims to put Falah-based Shariah Value Added into practice as an antithesis to net profit.Method - The "Rukun Sentral" method was used. The informants were several people's economy business actors.Main Findings - The results revealed three points: first, the equality pillar is realized through distributing added value based on business Falah and balancing objective assessment with subjective praxis. Second, the Citizenship and Fairness Pillars guide businesses in distributing Sharia Value Added. Third, while the Faith Pillars have been optimally pursued, they face regulatory constraints.Theory and Practical Implications - The findings of this study are the basis for ensuring that the distribution of falah-based Islamic value-added is more appropriate than the use of the net profit. This value is essential because it provides awareness about sustainable business and shows the basis of social justice.Novelty - This research positions Falah-based Islamic value-added as the foundational antithesis to net profit.
Employee Empowernment And Innovation: Fostering A Culture Of Creativity In The Workplace Siddiqui, Aaiman
Manajemen Agribisnis: Jurnal Agribisnis Vol 25 No 2 (2025): Manajemen Agribisnis: Jurnal Agribisnis
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/agribisnis.v25i2.7803

Abstract

The study aims to explain the relationship between employee empowerment, Innovation and creativity. The study comprises of three foundational variables that are Employee empowerment, innovation and creativity, and the association of employee empowerment with innovation and creative. The results indicate that 32.33% of the respondents did not think that the university's organizational culture was empowering. Furthermore, 37% of the participants believed that faculty members' titles had an impact on their ability to make and accept decisions. Further, the findings indicate that 2% of respondents strongly agreed with the statement, 2% agreed with it, and 2% were motivated to establish innovative and cutting-edge techniques for creating lecture plans and related activities in their organization, according to the findings. The conclusion indicates that the organization's demotivating environmental conditions impede innovation and créativité. The findings of the study suggest that corporate culture has a substantial effect on employees' mental health and, if not in the appropriate way, causes stress in workers. The relationship between commitment and organizational culture, subculture, leadership style and job satisfaction in organizational change and development.