AKUNTABILITAS DAN TRANSPARANSI BERBASIS BAGI HASIL (ANALISIS TERHADAP KARyAwAN ToKo DI KoTA BEUREUNUEN)
Research on Accountability and Transparency Based on the results of this study aims to determine the implementation of Accountability and Transpar- ency Based Revenue in Beureunuen City Store. Some Stores in Beureunuen City implement a profit-sharing system with employees. The study was conducted from March 2016 to February 2017.
This research uses qualitative approach. For Collection - to get information about employeesvalidation techniques done by digging information from some informants directly related to the Business. In addition, researchers also con- ducted direct observation at the location of the study to verify the data wheth- er the data obtained from the informant in line with the reality of the field or not. The result of the research analysis shows that the application of Account- ability and Transparency Based on Profit is good. However, there is a weakness in terms of the absence of annual balance sheet. For that researchers offer Bal- ance Sheet report.
The implementation of Profit-Based Accountability and Transparency is already well categorized in terms of responsibility to the trustee, providing information to employees and granting the employee rights in accordance with the earn- ings of the company’s profit within one year of Hijriah.