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Penerapan Praktek dan Teori Akuntansi Syariah Berdasarkan Prinsip Syariah Muammar Khaddafi; Nuriani Nuriani; Ria Rama Sari; Nakita Sisilia; Nia Nazwa Aulia Pane; Athaya Hargita
Jurnal Riset Akuntansi Vol. 2 No. 4 (2024): November : JURNAL RISET AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i4.2634

Abstract

Sharia accounting is Islamic-based accounting that is based on the Quran and al-Hadith as well as ijma' ulama. Advances in the field of Indonesian accounting are recognized by Islamic accounting practices, which is also known as sharia accounting. The concept of sharia accounting describes the teachings of Islam, which influence all aspects of human life, including economics and accounting. The objective of this article is to explain the differences between the principles of conventional accounting and shariah accounting. To achieve this objective, this article uses the literature study method. All information and data in this paper are taken from scientific journals, books, and the internet. The results of the study show that shariah accounting is actually better in many ways than conventional accounting because it describes the conditions of the application of the principles of shariah and conventional accounting.
USE OF MANAGEMENT INFORMATION SYSTEMS TO IMPROVE THE EFFECTIVENESS OF HUMAN RESOURCE MANAGEMENT Ira Wahyuni; Athaya Hargita; Rayyan Firdaus
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 10 (2025): SEPTEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i10.916

Abstract

Efficient human resource management is a key element in enhancing institutional competitiveness. In today's digital era, the implementation of Management Information Systems (MIS) has become crucial for institutions to manage various aspects of HR, including recruitment, capability development, performance evaluation, and administrative management. This study aims to investigate how the implementation of MIS can improve the effectiveness of HR management, particularly in the context of modern organizations. Through a literature review of various relevant Indonesian journals, the study findings reveal that the implementation of MIS can provide clarity, efficiency, and accuracy of data that supports managerial decision-making related to HR. In addition, MIS also encourages collaboration between divisions, facilitates direct data access, and supports talent development strategies in a more planned manner.