Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman
Al-masharif: Jurnal Ilmu Ekonomi dan Keislaman is a peer-reviewed journal, is an economics publication of original research and writing on islamic economics. The journal aims to provide a forum for scholarly understanding of the field of islamic economics and has an important role in promoting the process that accumulated knowledge, values of islamic, and skills. Scientific manuscript dealing about islamics economics topics are particularly welcome to be submitted. The journal encompasses research articles, original research report, reviews, short communications and scientific commentaries in economics.
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<![CDATA[MANAJEMEN SUMBER DAYA INSANI ]]>
<![CDATA[Ali Hardana]]>
<![CDATA[ AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 3, No 1 (2015) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Padngsidimpuan ]]>
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DOI: 10.24952/masharif.v3i1.1057
<![CDATA[Abstract This is very important in today’s challenging environment for the company to survive and win the competition in the market. A company is required to have a strategic business plan that is supported by human resource planning, and one of the important functions of the Human Resources (HR). Many companies position the HR function only as personnel administration and in addition, the professional resources (human resources) also did not have enough understanding of how to maximize their effectiveness of their role in the company. The question is what HR roles required in order to provide support, useful, and maximize the potential and value of the company. Case study focuses on industrial companies etrochemical. This study found that all companies doing HR human resources planning and continuous where the HR function in the role they play equally balanced in four roles and accompanied by a balance of incentives. Keywords: Human Resource Planning, Selection, incentives]]>
<![CDATA[SOLUSI EKONOMI ISLAM TERHADAP DISTRIBUSI HARTA ]]>
<![CDATA[Hamda Sulfinadia]]>
<![CDATA[ AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 3, No 1 (2015) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Padngsidimpuan ]]>
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DOI: 10.24952/masharif.v3i1.1053
<![CDATA[Abstract Meaning of distribution in the wider Islamic economics, which includes ownership arrangements elements of production and sources of wealth. Islam allow common ownership and specific ownership and put to each of the two kaedah-kaedah to inheritance, grants and testament. Islamic Economics comes with a distribution system that realizes a variety of purposes that include various areas of life and has contributed along sysri'ah political system and others in realizing the common objectives of Shariah. The purpose of distribution in Islamic economics can be grouped for purposes of propaganda, education, social and economic. Distribution of justice in Islam is necessary, in order to prevent the accumulation of wealth. There are three ways you can do to penyesuaikan melestrikan differences and economic balance between the individuals in the community or state. First, do not allow accumulation or hoarding of wealth and ensure the availability of community needs any nationality or religion, and do not spend money or property to luxury. Second, do not let the circulation of wealth only in a minority. Third, Islam does not allow the imbalance in the distribution of wealth and income, which would upset the balance of the economy. However, the discrepancy can provide motivation for creativity and initiative to achieve integration and cooperation not bring up the differences and conflicts. Kata Kunci: Distribusi, Ekonomi Islam, Harta]]>
<![CDATA[PENGUASAAN MANAJEMEN SUMBER DAYA INSANI SEBAGAI PENGELOLAAN MODAL KERJA AKUNTANSI ISLAM ]]>
<![CDATA[Rahmad Annam]]>
<![CDATA[ AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 3, No 1 (2015) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Padngsidimpuan ]]>
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DOI: 10.24952/masharif.v3i1.1058
<![CDATA[Abstract This study aimed determine whether there is competency human resource managementcontrolas the working capital accounting islamic theUniversity Students programe study ekonomy syariah semester 1 Level 2014/2015 at the Institut Agama Islam Negeri (IAIN) Padangsidimpuan. The population of University studentsprograme study ekonomy syariah semester 1 Level 2014/2015 at the Institut Agama Islam Negeri (IAIN) Padangsidimpuan. Furthermore to capture the necessary data done with test, in order to obtain data on both variables. Then the research data is processed in two stages: a descriptive analysis t ride an erie and inerential statistial rmula r by earsn rdut ment. ntent ariables in the ategry enugh. hile ariables in the ategry enugh. Based on calculations derived rtest of 0,282. When compared the value obtained rtabel 0f 0,220. It is known that rhitung greater than rtabel (0,2820,220). This means that there is a significant effect between competency of the human resource managementcontrolas working capital theUniversity students programe study ekonomy syariah semester 1 Level 2014/2015 at the Institut Agama Islam Negeri (IAIN) Padangsidimpuan. Keywords: The human resource managementcontrol, working capital Accounting Islam]]>
<![CDATA[EKSISTENSI AKUNTANSI DALAM ISLAM ]]>
<![CDATA[Delima Sari Lubis]]>
<![CDATA[ AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 3, No 1 (2015) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Padngsidimpuan ]]>
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DOI: 10.24952/masharif.v3i1.1054
<![CDATA[Abstract Accounting in Islam known as muhasabah. Muhasabah could mean bookkeeping, calculation , debat , and imbalans in Islam known as muḥāsabah. By the definition of sharia accounting is a collection of legal basis and a permanent standard, which is inferred from the sources of Islamic law and is used as a rule by an accountant in his work, both in accounting, analysis, measurement, presentation , and explanation, and became a foothold in explain an event or events. Based on the known history of the concept of sharia accounting that has existed much earlier than conventional accounting concepts. Based on the known history of the concept of sharia accounting that has existed much earlier than conventional accounting concepts . Kata Kunci : Accounting, muhasabah]]>
<![CDATA[MODAL VENTURA SYARI’AH ]]>
<![CDATA[Azwar Hamid]]>
<![CDATA[ AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 3, No 1 (2015) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Padngsidimpuan ]]>
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DOI: 10.24952/masharif.v3i1.1059
<![CDATA[Abstract Modal ventura merupakan salah satu proses penyertaan modal dengan perusahaan swasta sebagai pasangan usaha di luar jangka waktu tertentu. Modal ventura merupakan penggabungan modal dengan suatu perusahaan yang memiliki resiko yang sangat tinggi. Resiko yang sangat tinggi ini bisa dipahami bahwa perusahaan pasangan usaha tersebut memiliki peluang yang sangat kecil untuk bangkit atau berkembang. Tujuan yang akan dicapai dalam jurnal ini untuk menganalisa proses pengentasan resiko yang dihadapi perusahaan pasangan usaha dan motivasi investor memberikan modal bagi perusahaan. Berdasarkan permasalahan di atas dapat dikaji melalui kajian literature. Penulis mengambil kesimpulan bahwa modal ventura syariah merupakan salah satu lembaga keuangan syariah yang memberikan bantuan modal bagi perusahaan yang mengalami krisis keuanga dan mengandung motivasi tolong menolong. Key words : Modal ventura, investasi, penyertaan modal.]]>
<![CDATA[IMPLEMENTASI AKUNTANSI DALAM KEHIDUPAN MENURUT PERSPEKTIF ISLAM ]]>
<![CDATA[Budi Gautama Siregar]]>
<![CDATA[ AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 3, No 1 (2015) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Padngsidimpuan ]]>
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DOI: 10.24952/masharif.v3i1.1050
<![CDATA[Abstract Accounting in Islamic view is a method Accounting in Syariah's concept Islam which is default law basic and permanent, one that is concluded from Syariah's sources Islams and is used as order by an Accountants in its work, well in book keeping, analisis, measurement, explanation, and also explanation, and becomes footing in words an instance or scene. Accounting constitutes domain muamalah in Islamic study. Its mean is turned over to ability minds man to develop it. But since the importance of the problem this there for Allah SWT even give it place in al-Qur's innocent book ’ an, alBaqarah is sentence 282. This sentence as symbol of economic that have nature of accounting one that gets dianalogkan with double is entry , and figures balance or balance number. Accountings developmental thus Islamic, point level with another, sincerity and justice have in practice been actualized accounting. Kata Kunci : Akuntansi, Kehidupan, Islam]]>
<![CDATA[PROBLEMATIKA KIPRAH DEWAN PENGAWAS SYARI’AH DPS DI PERBANKAN SYARI’AH ]]>
<![CDATA[Fitra Nelli]]>
<![CDATA[ AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 3, No 1 (2015) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Padngsidimpuan ]]>
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DOI: 10.24952/masharif.v3i1.1055
<![CDATA[Abstract Sharia Banking Act is the crystallization of the long struggle of the Muslims of Indonesia in implementing the principles of Shari'ah in muamalah, especially muamalah maliyah. Realization of Shariah principles in Shariah banking system should refer to the three fundamental principles, namely: 1) the principle of fairness, 2) avoid activities that are prohibited shari'ah, and 3) the aspect of expediency. That the principles of the Shari'ah can be realized well in Sharia banking, then there must be control by the Shariah Supervisory Board (DPS). Shariah Supervisory Board (DPS) is an independent body that was placed by the National Sharia Council (DSN) on the banking and financial institutions Shari'ah. Gait Sharia Banking Council (DPS) in the realization of the principles of Shari'ah in Shariah banking can be seen from the role and functions of the Shariah Supervisory Board in Sharia banking, which provide guidance, ideas, suggestions and advice to directors Islamic banks on matters pertaining to sharia aspects and examine, inspect, examine and assess the implementation of the operational DSN fatwa on Islamic banks. Kata kunci : Kiprah, Dewan Pengawas Syari’ah, Bank Syari’ah.]]>
<![CDATA[DESAIN PEKERJAAN DAN ASSIGNMENT PROBLEM DALAM PENGELOLAAN KARYAWAN ]]>
<![CDATA[Muhammad Isa]]>
<![CDATA[ AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 3, No 1 (2015) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Padngsidimpuan ]]>
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DOI: 10.24952/masharif.v3i1.1051
<![CDATA[Abstract It’s very important for a business organization to prepare the best job design. It will help us to get the highest performance. Job enlargment, job enrichment, and job characteristics redesign are parts of it. Manager must decide what, who, where, when, and how to do the job. Hungarian technique is a solution for assignment problem to get minimum cost or maximum profit. Hungarian technique introduced by D. Konig from Hungaria. Keywords: Design, Job Assignment, Cost.]]>
<![CDATA[PERTUMBUHAN DAN PEMANFAATAN HARTA (At-Tanmiyyah al-Iqtishadiyyah al-Mutakammilah) ]]>
<![CDATA[Nailul Rahmi]]>
<![CDATA[ AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 3, No 1 (2015) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Padngsidimpuan ]]>
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DOI: 10.24952/masharif.v3i1.1056
<![CDATA[Abstrak In Islam, anyone was property, individual or sosiety or states. All of the people was can to used and develop they property based the Islamic low. Property in Islam is used whith by socialist value for society. Property in Islami must be used base Islamic low, as zakat, infaq, and sadaqah. All of people was property must be to do for develops they property, because its important to used for their life. Properti must be used to produktif development and can not used to deposited to disturb stability and sirkulation of economy in society. Kata Kunci : Pertumbuhan, pemanfaatan, harta]]>
<![CDATA[LINGKUNGAN KERJA YANG KONDUSIF DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA ]]>
<![CDATA[Aswadi Lubis]]>
<![CDATA[ AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 3, No 1 (2015) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Padngsidimpuan ]]>
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DOI: 10.24952/masharif.v3i1.1052
<![CDATA[Abstract Conducive working environment allows employees to work more excited so that their work is more satisfying. The work environment is able to provide and improve employee motivation for the work environment has an influence on employees who carry out the work. External factors that affect employee motivation, namely : working conditions, adequate compensation, good supervision, with employment security, status and responsibilities, and flexible rules. Good working environment and clean, get enough light, the exchange of air and a good layout is a work environment that is conducive to creating and improving employee motivation so that organizational goals can be achieved optimally. Create a conducive working environment is very important in the workplace in order to generate productive and innovative performance. The rules still have to be made but with the goal to produce quality performance. Not with the aim of curbing the employees, let alone to kill creativity. Kata Kunci : Lingkungan, Kerja dan Kondisif]]>
