Abstrak Tulisan ini mencoba untuk menyempurnakan konsep triple bottem line dengan menyusun kembali relasi antara dimensi triple P dan spiritualitas, yang kemudian dinamakan circle bottom line. Circle bottom line mencakup tiga dimensi yakni people (sosial), planet (lingkungan), profit (ekonomi) yang dilandasi dimensi spiritualitas dalam pengukurannya. Dimensi spiritualitas yang digunakan yakni spirit religius. Dalam hal ini adalah konsep Eco-Theology Islam yang mencakup tiga prinsip, yakni tawhīd (kesatuan seluruh makhluk), amānah-khalīfah (kejujuran-kepemimpinan), dan ākhirah (tanggung jawab). Relasi antar dimensi circle bottom line yang berbasis prinsip-prinsip Islam pada Eco-Theology Islam kemudian dijadikan sebagai dasar penerapan akuntansi sosial-lingkungan. Abstract This paper tries to refine triple bottem line concept by rearranging the relations between triple P dimensions and spirituality, which is then called circle bottom line. Circle bottom line includes three dimensions, namely people (social), planet (environment), profit (economy) based on the dimensions of spirituality in measurement. The dimension of spirituality used is religious spirit. In this case the concept of Eco-Theology of Islam includes three principles, namely tawhīd (unity of all beings), amānah-khalīfah (honesty-leadership), and ākhirah (responsibility). The inter-dimensional relationship of circle bottom line based on Islamic principles in the Eco-Theology of Islam is then used as the basis for the application of social-environmental accounting.
This research was conducted to determine the effect of Total Quality Management on Employee Performance with a moderating variable namely Job Satisfaction. The method used in this study is regression analysis. The conclusions from the results of data analysis are (1) Total Quality Management has a significant effect on Employee Performance so that by increasing the value of Total Quality Management (TQM) it will provide a significant increase in Employee Performance. (2) Total Quality Management and Job Satisfaction show insignificant influence on Employee Performance, so the hypothesis that Job Satisfaction moderates the relationship between Total Quality Management and Employee Performance is rejected because the effect is insignificant.
Abstrak Artikel ini bertujuan untuk mengkaji peran pemaknaan Al-Fatiha bagi perilaku etis para pelaku bisnis. Pada surah Al-Fatiha dijelaskan tentang beberapa hal, yakni; hari Pembalasan, bimbingan kepada hamba-hamba-Nya agar memohon dan tunduk kepada-Nya, mengesakan-Nya dan menyucikan-Nya dari sekutu atau tandingan, bimbingan agar manusia memohon petunjuk kepada-Nya menuju jalan yang lurus, serta anjuran untuk mengerjakan kebaikan agar manusia dapat berkumpul dengan orang-orang yang beruntung di hari Kiamat kelak. Dengan demikian apabila seorang Muslim sebagai pelaku bisnis itu memahami secara baik mengenai makna dan nilai yang terkandung pada Surat Al Fatiha, maka nilai-nilai kebaikan itu akan diingat berulang-ulang dan mengakar dalam diri sehingga melahirkan etika bisnis yang baik pula. Abstract This article aims to examine the role of Al-Fatiha's meaning for the ethical behavior of business people. In the surah Al-Fatiha several things are explained, namely; the Day of Judgment, guidance to His servants to plead and submit to Him, impose Him and sanctify Him from allies or counterparts, guidance so that human beings ask for guidance to Him towards the right path, and advice to do good so that humans can gather with lucky people on the Day of Judgment. Thus, if a Muslim as a businessman understands well the meaning and value contained in the Letter of Al-Fatiha, then the good values will be remembered repeatedly and rooted in themselves so as to produce good business ethics.
The purpose of this study is to formulate accountability policies at the Jogokariyan Mosque. The research was conducted using the Islamic ethnomethodology scheme. Via interviews with several Jogokariyan mosque takmirs, the information was collected. Direct observation is also performed so that the requisite data can be thoroughly obtained. The results of the exploration show four ways in which the takmir of the Jogokariyan Mosque performs accountability practices: 1) ensuring the best for the mosque's needs; 2) providing special needs facilities for pilgrims; 3) accommodating the fulfillment of congregational worship in Maliyah; and 4) providing social security for the community. In the four phases, mutual value is included. As mentioned in verse 18 of QS At-Taubah, the adoption of accountability practices in these four ways is based on the spirit of the prosperity of the mosque. In order to receive the happiness of Allah, the takmir of the Jogokariyan Mosque uses the entire course of transparency training
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