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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Dakwatul Islam
Yafika Apriliza
UNIVERSITAS ISLAM NEGERI SUMATERA UTARA
Economics, Econometrics & Finance Social Sciences

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SIKLUS UMRAN /PERADABAN Yafika Apriliza
Dakwatul Islam Vol 7 No 1 (2022): Dakwatul Islam
Publisher : Prodi Pengembangan Masyarakat Islam STAI Diniyah Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46781/dakwatulislam.v7i1.590

Abstract

Abstrak Tujuan penelitian ini adalah menganalisis karya Ibnu Khaldun pemikirannya tentang epistemologi terkait perkembangan peradaban manusia. Adapun metode yang digunakan dalam penelitian ini adalah library research, mengkaji pemikiran ibnu Khaldun tentang perkembangan peradaban manusia yang membandingkannya dengan sumber lain terkait pembahasan yang sama. Kemudian dianalisis untuk memperoleh sebuah kesimpulan tentang epistemologi peradaban manusia. Dari kajian ini dapat diketahui bahwa pada prinsipnya peradaban manusia menurut Ibnu Khaldun adalah realisasi asabiah untuk menciptakan pembangunan manusia dan kelembagaan. Kemakmuran peradaban tersebut mesti memenuhi tiga kriteria Pertama, masyarakat beragama dan berakhlak mulia. Kedua, masyarakat yang bekerjasama dan bersatu padu. Ketiga, pemerintahan yang adil dan saksama. Kata kunci: Ibnu Khaldun, Asabiah, peradaban. Abstract The purpose of this study is to analyze the work of Ibn Khaldun, his thoughts on epistemology related to the development of human civilization. The method used in this study is library research, which examines Ibn Khaldun's thoughts on the development of human civilization by comparing them with other sources related to the same discussion. Then it is analyzed to obtain a conclusion about the epistemology of human civilization. From this study it can be seen that in principle human civilization according to Ibn Khaldun is the realization of asabiah to create human and institutional development. The prosperity of this civilization must meet three criteria. First, a religious community and noble character. Second, people who work together and unite. Third, just and thorough government. Keywords: Ibnu Khaldun, Asabiah, civilization.
Analisis Efektivitas Sistem Informasi Akuntansi Penggajian dalam Mendukung Pengendalian Intern Pada PT. Kereta Api Indonesia (Persero) UPT. Balai Yasa Pulubrayan Yafika Apriliza; Kamilah K; Atika
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 3 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v8i3.20387

Abstract

This research aims to analyze the accounting, payroll and internal control information systems at PT. Indonesian Railways (Persero) UPT. Balai Yasa Pulubrayan which is located on Jl. Ps., Pulo Brayan Bengkel, Kec. Medan Tim., Medan City, North Sumatra 20241. The method used in this research is a qualitative method with a descriptive approach, data is collected by observation, interviews and documentation. The research results show that the accounting information system at PT. Indonesian Railways (Persero) UPT. Balai Yasa Pulu Brayan has been running quite well and effectively, the company has implemented a computerized system and has shown the division of duties and responsibilities for each section within the company, recording procedures and documents that are sufficient to support the implementation of each procedure included in the control internal. Payroll accounting information system at PT. Indonesian Railways (Persero) UPT. Balai Yasa Pulubrayan has fully supported the elements of internal control related to payroll. Because it has shown responsibility to the authorities therein. Payroll Accounting System implemented by PT. Indonesian Railways (Persero) UPT. Balai Yasa Pulubrayan is in accordance with the Islamic economic perspective and is in accordance with what was recommended by the Prophet, Islamic values have been fulfilled because employee salaries have been given fairly and appropriately according to the position of each employee. Keywords: Accounting Information Systems, Payroll, Internal Control
Co-Authors Atika Kamilah, K