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Dirya : Journal of Economic Management
Published by Sekolah Tinggi Ilmu Ekonomi Miftahul Huda
ISSN : -     EISSN : 30636655     DOI : https://doi.org/10.70283/dirya
Core Subject : Economy,
Economics, Econometrics & Finance
The Dirya: Journal of Management welcomes empirical and theoretical articles dealing with micro, meso, and macro workplace phenomena. Manuscripts that are suitable for publication in the Dirya: Journal of Management cover domains such as business strategy and policy, entrepreneurship, human resource management, organizational behavior, organizational theory, and research methods.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 22 Documents
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Accounting Of Mudharabah Transactions According To Islamic Concepts Novita, Reetna Ari
JAKI : Jurnal Akuntansi Vol 1 No 1 (2024): Dirya : Journal of Economic Management
Publisher : Pascasarjana STIE Miftahul Huda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70283/dirya.v1i1.22

Abstract

The objective of this research is to investigate the use of the mudaraba accounting framework in the financing model for Micro, Small, and Medium Enterprises (UMKM). The research conducted is a literature review. This study employs a qualitative descriptive model. The utilization of mudaraba accounting as a funding model for the Microfinance Program (PKM) by Islamic Financial Institutions (LKS) in support of Micro, Small, and Medium Enterprises (UMKM). The present study employed Statement of Financial Accounting Standards (PSAK) 105: Accounting for Mudaraba as a framework for the identification, quantification, and representation of PKM transactions using MSMEs. The findings indicate that the financing model for micro, small, and medium enterprises (UMKM) implemented by the PKM contributes to the enhanced self-sufficiency of MSMEs in fulfilling their financial needs for company operations. The support of suitable accounting practices is crucial for enhancing the reliability of information in LKS's Mudaraba-based finance portfolio for MSMEs. Additional study is necessary to investigate the actual circumstances surrounding the financing of Small and Medium Enterprises (SMEs) through the Limited Liability Company (LKS) structure. This research aims to provide a full understanding of the accounting practices associated with mudaraba, a financial arrangement based on profit sharing, which serves as a means to support such financing.
Accounting For Developmental Transactions Suhendar, Fikry Ramadhan; Shofa, Fauziah Mutiara
JAKI : Jurnal Akuntansi Vol 1 No 1 (2024): Dirya : Journal of Economic Management
Publisher : Pascasarjana STIE Miftahul Huda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70283/dirya.v1i1.23

Abstract

With this piece, I want to give a little insight into how the Islamic economic system operates on the accounting of musyarakah transactions. This essay employs a qualitative approach to research. This information comes from books and some of the results of research on the internet that explain the accounting of musyarakah transactions. This article relies on qualitative information. In this piece, we use a narrative approach to analyzing the data. The accounting of musyarakah transactions is the process of financial transactions used by the general public. The accounting itself has the sense of an art of filing, grouping, compiling of a financial report. Transactions are a system that people use when it comes to buying and selling. Musyarakah is a common form of business done by two people and the result is equally divided.
Sharia Stock Transaction Accounting Sulistian, Windi; Sulistiani, Kania; Montana, Pramudya
JAKI : Jurnal Akuntansi Vol 1 No 1 (2024): Dirya : Journal of Economic Management
Publisher : Pascasarjana STIE Miftahul Huda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70283/dirya.v1i1.24

Abstract

There are several things that need to be considered in Sharia Stock Transaction Accounting. A share can be called a sharia share if the issuer and public company issue it. Because in the articles of association the issuer and public company do not conflict with sharia principles. The journal writing data that we obtained used a qualitative writing method where the information we got came from articles about Sharia Stock Transaction Accounting.
Company Financial Performance Evaluation Information Rufaida, Alfi Maulissa Rufaida
JAKI : Jurnal Akuntansi Vol 1 No 1 (2024): Dirya : Journal of Economic Management
Publisher : Pascasarjana STIE Miftahul Huda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70283/dirya.v1i1.25

Abstract

This article aims to analyze the company's financial performance evaluation information. The method used in this article is a qualitative method. The data source for this research was obtained from written sources related to the concept of context and nature of entrepreneurship. The type of data used in this article is qualitative data. The data collection technique was carried out by searching the literature. The data analysis technique in this article uses narrative techniques. Based on the literature review that has been carried out, the company's financial performance evaluation information is financial performance. Financial performance is a representation of the company's financial condition in a certain accounting period, including aspects of collecting and distributing funds. Usually, this performance is measured through indicators of capital adequacy, liquidity and profitability. Financial performance information is very important for a company because as a means of identifying risks and accurate financial performance information can provide long-term sustainable growth for the company.
History And Development Of Sharia Accounting Al-Anshor, Zahran Mohammad Al-Anshor; Nawadir, Miftah Maolana
JAKI : Jurnal Akuntansi Vol 1 No 1 (2024): Dirya : Journal of Economic Management
Publisher : Pascasarjana STIE Miftahul Huda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70283/dirya.v1i1.26

Abstract

This article was written to explain the history and development of Sharia accounting from time to time. The method used is subjective qualitative. The information obtained is from research journals and books about the history and development of sharia accounting. Sharia accounting is accounting whose recording method does not conflict with Islamic teachings. And the birth of sharia accounting goes through a long history from the time of Rasulallah SAW until it is popular today.
Organization In Islam As Worship Dewi, Hana Maulida; Nuryani, Sella Ade
JAKI : Jurnal Akuntansi Vol 1 No 2 (2024): Dirya : Journal of Economic Management
Publisher : Pascasarjana STIE Miftahul Huda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70283/dirya.v1i2.41

Abstract

This study aims to examine the concept and implementation of organizations from an Islamic perspective. This study uses a literature study research method by analyzing various reference sources related to organizations in Islam. The results of the study indicate that organizations in Islam are not only viewed as formal structures, but also as a forum for achieving common goals that are in line with Islamic values. Islam views organizations as an important means of spreading religious teachings, improving the spiritual quality of members, and providing benefits to the wider community. Some examples of Islamic organizations discussed include mosques, Islamic educational institutions, zakat institutions, and da'wah organizations. This study provides an understanding of the importance of organizations as instruments in developing Muslims and realizing Islamic values in community life.
MIKR (Militant, Intellectual, Competitive, Regenerative) Theory In The Concept Of Developing A Company Yasmin, Alfina; Hidayat, Indriyanti
JAKI : Jurnal Akuntansi Vol 1 No 2 (2024): Dirya : Journal of Economic Management
Publisher : Pascasarjana STIE Miftahul Huda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70283/dirya.v1i2.42

Abstract

This research study examines the MIKR theory which is an acronym for Militant, Intellectual, Competitive, and Regenerative. This theory is an important foundation in the development of quality modern human resources. This study uses a qualitative research method with a literature study approach to analyze each MIKR component in depth. The results of the study show that these four elements are interrelated and form a solid foundation in the formation of superior individual characters. This study also identifies that the implementation of MIKR requires a systematic and structured approach, taking into account contextual factors such as organizational culture, level of HR maturity, and dynamics of the external environment. The main challenges in implementation include resistance to change, the need for substantial resources, and the complexity of measuring effectiveness.
Employee Recruitment Mechanism Nurhidayah, Nita Indriani; Rahmayani, Sindy
JAKI : Jurnal Akuntansi Vol 1 No 2 (2024): Dirya : Journal of Economic Management
Publisher : Pascasarjana STIE Miftahul Huda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70283/dirya.v1i2.43

Abstract

This study examines the Islamic perspective on the employee recruitment and selection process to help companies make the right decisions in employee selection. The study was conducted using a qualitative approach with descriptive analysis, utilizing various reliable sources such as scientific publications, academic literature, and relevant online references. This study discusses several important aspects of human resource management from an Islamic perspective, including employee recruitment procedures, differences in employee status (permanent and contract), a sharia-compliant wage system, and employee competency development programs. The results of this study can be a guide for various types of companies, both those engaged in the product and service sectors, to apply Islamic values ​​in organizational management. The application of these principles is expected to encourage the creation of a workforce that is not only professionally qualified, but also has good moral integrity.
Steps In Human Resource Planning Manalu, Hosanna Agree Rosion; Ali, Fajri Alfisyahri; Sonawi, Sonawi; Supratikta, Hadi
JAKI : Jurnal Akuntansi Vol 1 No 2 (2024): Dirya : Journal of Economic Management
Publisher : Pascasarjana STIE Miftahul Huda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70283/dirya.v1i2.47

Abstract

Human Resources (HR) planning is a strategic process that aims to ensure the availability of the right workforce in quantity and quality according to the organization's current and future needs. This article discusses the main steps in HR planning, from analyzing the organizational situation to implementing HR strategies. The first step is an analysis of the internal and external environment, which involves identifying factors that influence workforce needs, such as changes in technology, regulations, and labor market trends. Second, projections of human resource needs are carried out by estimating the number, skills and competencies of the workforce required in the future. Third, analyze the availability of internal and external labor to identify gaps between labor demand and supply. Fourth, formulating strategies for managing HR gaps, such as recruitment, training, development and retention programs. Fifth, implementation and evaluation of the HR plan, which includes implementing the designed strategy as well as monitoring and adjusting the plan according to changing organizational needs. This article emphasizes the importance of a systematic and integrated approach in HR planning to support the achievement of organizational strategic goals.
Analysis Of The Effectiveness Of The Website-Based Lecturer Performance Assessment System And Human Resource Development At STIE Miftahul Huda Sugito, Asep; Nurzaman, Fahrizal; Hamjah, Hamjah; Munir, Subhi
JAKI : Jurnal Akuntansi Vol 1 No 2 (2024): Dirya : Journal of Economic Management
Publisher : Pascasarjana STIE Miftahul Huda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70283/dirya.v1i2.52

Abstract

Along with the development of the era, technology is developing very rapidly and affecting all lines. Companies can take advantage of this by using digital information systems such as employee performance appraisals whose data can be used for evaluation. In educational institutions, technological developments also have a lot of influence and make work easier. The object of this study is the Miftahul Huda Subang College of Economics, the intent and purpose of this study is to analyze the effectiveness of lecturer performance assessments and website-based human resource developers. The research method used is a qualitative descriptive method. This analysis is strengthened by existing sources adapted from research journals and websites regarding performance appraisal systems, human resource development and the use of digital technology. Thus, it can be concluded that the performance appraisal system can help the process of human resource development, assisted by digital technology that is utilized properly.

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