Tinjauan Peraturan Pemerintah Nomor 78 Tahun 2015 dan Hukum Islam Tentang Pengupahan (Studi Kasus Saung Dolken Resort Bogor)

Penulis

  • Dodi Yarli Rusli IAI Tazkia
  • Widiana Astuti Elimansyah

Kata Kunci:

Book Tax Difference, Financial Characteristics, Profit Growth.

Abstrak

This study aims to determine how the remuneration system is in accordance with
government regulations and in accordance with sharia law with a case study at Saung
Dolken Resort Syariah Bogor. The method used in this research is observation, interview
and literature study. The data used are primary data obtained directly from the speakers.
The results showed that the wage system at Saung Dolken Resort Syariah only applied a
number of government regulations number 78 of 2015 concerning wages among them as
follows: a. Wage period is done on a monthly basis; b. Wages given in cash (cash); c.
There has been no overtime salary received by employees, but replaced with additional
food; d. Wages paid are always on time; e. There is no deduction from wages for every
employee who is unable to attend as long as the reason is acceptable to the company; f.
The division of working hours is divided once every 8 hours into 3 shifts; g. Employees
are given facilities if they are entrusted with work outside the company; h. Employees
receive Idul Fitri and Idul Adha holiday allowances. While in terms of sharia law Saung
Dolken Resort Syariah has fulfilled all sharia maqashid, namely: a. Hifdz Ad-Din
(Maintaining Religion); b. Hifdz An-Nafs (Nurturing the Soul); c. Hifdz Al'Aql
(Preserving Intellect); d. Hifdz An-Nasb (Nurturing Heredity); e. Hifdz Al-Maal
(Preserving Assets).

Diterbitkan

2021-11-10