Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah最新文献_第5页

Faktor-Faktor yang Mempengaruhi Efektivitas Sistem Informasi Akuntansi pada PT Pegadaian di Kabupaten Klaten 影响克拉登地区 PT Pegadaian 公司会计信息系统有效性的因素

Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Pub Date : 2023-09-26 DOI: 10.47467/alkharaj.v6i3.4659

Kurnia Puspita Ningtyas, Anita Wijayanti, Agni Astungkara

{"title":"Faktor-Faktor yang Mempengaruhi Efektivitas Sistem Informasi Akuntansi pada PT Pegadaian di Kabupaten Klaten","authors":"Kurnia Puspita Ningtyas, Anita Wijayanti, Agni Astungkara","doi":"10.47467/alkharaj.v6i3.4659","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i3.4659","url":null,"abstract":"This study aims to examine the influence of variables of information technology sophistication, level of education, skill, knowledge of accounting department employees, and participation of accounting information system users on the effectiveness of accounting information systems. This research method uses a quantitative descriptive approach and sampling in this study is purposive sampling. Data collection techniques were obtained through surveys using questionnaires distributed to 40 employee respondents who used accounting information systems at PT. Pegadaian Klaten Branch. The data analysis used in this study was multiple regression analysis using SPSS Version 26. The results of this study prove that the sophistication of information technology has a significant effect on the effectiveness of accounting information systems, the level of education does not have a significant effect on the effectiveness of accounting information systems, skill has a significant effect on the effectiveness of accounting information systems, knowledge of accounting employees has a significant effect on the effectiveness of accounting information systems, and the participation of accounting information systems has an effect significant to the effectiveness of accounting information systems.","PeriodicalId":504916,"journal":{"name":"Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139335913","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Faktor Penentu Ketepatan Waktu Pelaporan Keuangan pada Perusahaan Sektor Properti dan Real Estate 物业和房地产行业公司财务报告及时性的决定因素

Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Pub Date : 2023-09-26 DOI: 10.47467/alkharaj.v6i3.4667

Pipit Mysia, E. Masitoh W, Suhendro Suhendro

引用次数: 0

Analisis Sistem Pembiayaan Akad Rahn di BMT Mandiri Sejahtera Jawa Timur Cabang Benjeng Kota Gresik 格雷斯克市 BMT Mandiri Sejahtera East Java Benjeng 分公司 Rahn Akad 融资系统分析

Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Pub Date : 2023-09-22 DOI: 10.47467/alkharaj.v6i3.4988

Wali Ahmad, Taufiqur Rahman

{"title":"Analisis Sistem Pembiayaan Akad Rahn di BMT Mandiri Sejahtera Jawa Timur Cabang Benjeng Kota Gresik","authors":"Wali Ahmad, Taufiqur Rahman","doi":"10.47467/alkharaj.v6i3.4988","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i3.4988","url":null,"abstract":"The purpose of this study is to describe the financing system of the rahn contract in the KSPPS BMT Mandiri Sejahtera East Java Benjeng Gresik Branch. This type of research is qualitative descriptive research, that is, research that describes the object of research as it is. This study is not intended to test a particular hypothesis and therefore does not require control over a treatment. Research data were collected through observation, interviews, documentation. The results of the study are: 1) Terms and conditions of financing using a rahn contract at BMT Mandiri Sejahtera East Java using guarantees in the form of goods such as BPKB / STNK motor vehicles or BMT savings cards and this serves to hold the borrower's assets as collateral for the loan money he receives; 2) The rahn contract financing system at BMT Mandiri Sejahtera East Java is for active members of BMT who have principal savings and even those who are not members of BMT; 3) The benefits of the rahn contract for members are to help members who have difficulty in paying debt installments and at the same time as a source of easier and safer loans.","PeriodicalId":504916,"journal":{"name":"Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139337340","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Profitabilitas, Likuiditas, dan Solvabilitas terhadap Return Saham pada Sub Sektor Otomotif Tahun 2020-2022 2020-2022 年盈利能力、流动性和偿付能力对汽车子行业股票回报的影响

Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Pub Date : 2023-09-21 DOI: 10.47467/alkharaj.v6i3.5128

Cindy Eka Makhsunnah, Dwi Ermayanti Susilo

{"title":"Pengaruh Profitabilitas, Likuiditas, dan Solvabilitas terhadap Return Saham pada Sub Sektor Otomotif Tahun 2020-2022","authors":"Cindy Eka Makhsunnah, Dwi Ermayanti Susilo","doi":"10.47467/alkharaj.v6i3.5128","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i3.5128","url":null,"abstract":"This research uses a quantitative research approach and aims to empirically prove the influence of profitability, liquidity and solvency on stock returns in automotive sub-sector companies listed on the Indonesia Stock Exchange. Share returns are rewards given by the company to investors for investing their funds in a company. In taking samples using purpose sampling techniques with predetermined criteria, 11 companies were obtained over 3 years so that the total sample obtained was 33 data. This research uses a multiple linear regression analysis method using multiple linear analysis tools. Profitability is proxied by Return on Assets (ROA), Liquidity is proxied by Current Ratio, and Solvency is proxied by Debt to Equity Ratio (DER). The research results prove that Profitability (ROA) has a positive effect on Stock Returns in automotive sub-sector companies listed on the Indonesia Stock Exchange, so the first hypothesis is accepted. Liquidity (Current Ratio) does not have a positive influence on stock returns. Solvency (DER) has a positive influence on stock returns. Keywords: Profitability; Liquidity; Solvency; Stock Return","PeriodicalId":504916,"journal":{"name":"Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139337985","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Influence of Competence, Training, and Career Development on Employee Performance at Pabrik Gula Lestari Nganjuk Installation Section 能力、培训和职业发展对 Pabrik Gula Lestari Nganjuk 安装部员工绩效的影响

Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Pub Date : 2023-09-20 DOI: 10.47467/alkharaj.v6i3.5102

Fitri Kusnayanti, Hesty Prima Rini

引用次数: 0

Pengaruh Proper Rating, Industrial Type, dan Komite Audit terhadap Carbon Emission Disclosure: 适当评级、行业类型和审计委员会对碳排放信息披露的影响：

Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Pub Date : 2023-09-20 DOI: 10.47467/alkharaj.v6i3.5093

Suminar Suminar, Willy Sri Yuliandhari

{"title":"Pengaruh Proper Rating, Industrial Type, dan Komite Audit terhadap Carbon Emission Disclosure:","authors":"Suminar Suminar, Willy Sri Yuliandhari","doi":"10.47467/alkharaj.v6i3.5093","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i3.5093","url":null,"abstract":"Climate change is the impact of global warming which has a negative impact on daily human activities. The negative impacts of climate change are increasing sea surface temperatures, changes in rainfall, extreme weather intensity and high waves. Pollution of carbon pollution is one of the problems that exist in environmental accounting. Through disclosure of carbon emissions, stakeholders can measure the company's role in reducing greenhouse gas (GHG) emissions and also indicate that the company cares about the environment. The purpose of this study is to determine the simultaneous and partial effects of PROPER Rating, Industrial Type, and Audit Committee influence on Carbon Emission Disclosure. The objects used as samples in this study are non-financial companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The technique used in this study was purposive sampling with a total sample of 23 samples from 509 companies. The data analysis model used in this study is multiple linear regression analysis. This study gives the result that the PROPER Rating, Industrial Type, and Audit Committee variables simultaneously influence Disclosure of Carbon Emissions Keywords: Carbon Emission Disclosure, PROPER Rating, Industrial Type, and Committee Audit","PeriodicalId":504916,"journal":{"name":"Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139338290","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Good Coorporate Governance dan Enterprise Risk Management terhadap Nilai Perusahaan pada Perusahaan Manufaktur yang Terdarftar di BEI Tahun 2020-2021 良好公司治理和企业风险管理对 2020-2021 年 IDX 上市制造业公司企业价值的影响

Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Pub Date : 2023-09-20 DOI: 10.47467/alkharaj.v6i3.5115

Putri Nur Halizah, S. Suwarno

引用次数: 0

Pengaruh Pengetahuan Pajak Dalam Wajib Pajak terhadap Kegiatan Usaha 纳税人税收知识对商业活动的影响

Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Pub Date : 2023-09-19 DOI: 10.47467/alkharaj.v6i3.5025

I. Hidayat, Alfina Damayanti

{"title":"Pengaruh Pengetahuan Pajak Dalam Wajib Pajak terhadap Kegiatan Usaha","authors":"I. Hidayat, Alfina Damayanti","doi":"10.47467/alkharaj.v6i3.5025","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i3.5025","url":null,"abstract":"Income is a tax object. Income tax imposed on tax subjects on income received or accrued in a tax year. Income tax is classified as tax subjectivity, namely a tax that considers the personal condition of the taxpayer as the main factor of tax imposition. Defining a taxpayer that reflects the ability to pay taxes, namely the strength of the burden is taken into account as the main basis in determining how much tax is charged to him. In accordance with the Tax Law No. 28 of 2007 article 2. Taxpayers who have met the subjective and subjective requirements in accordance with the provisions of the applicable laws and regulations, must register themselves at the office of the Director General of Taxes whose working area covers the residence or domicile of the Taxpayer. For Indonesia, taxes are an important source of state revenue. Income tax is a type of tax collected at the national level so that it can be included in the tax center group. With the issuance of this law, the government has provided many conveniences for taxpayers to provide confidence and freedom in calculating the tax payable against revenue. Keywords: Tax; Compliance; Business Activities","PeriodicalId":504916,"journal":{"name":"Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139338761","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analisis Fundamental Perusahaan dan Penilaian Intrinsik Saham sebagai Dasar Keputusan Investasi 作为投资决策基础的公司基本面分析和股票内在价值评估

Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Pub Date : 2023-09-19 DOI: 10.47467/alkharaj.v6i3.5045

Ferdiana Nur Puspakaritas, R. Rusdianto

{"title":"Analisis Fundamental Perusahaan dan Penilaian Intrinsik Saham sebagai Dasar Keputusan Investasi","authors":"Ferdiana Nur Puspakaritas, R. Rusdianto","doi":"10.47467/alkharaj.v6i3.5045","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i3.5045","url":null,"abstract":"Investment is a channel funds for future profits for investors. However, investment also has the risk of loss, so investors must be careful. During the Covid-19 pandemic, the economy had declined, as well as the IHSG. At that time, many companies in various sectors also experienced turmoil and decreased performance, one of which was in the property and real estate sector. Knowing this, it is important for investors to analyze the company's performance and shares before making investment decisions to avoid the risk of loss. The purpose of this study is to determine the performance and condition of the company's shares. The research sample is in the form of financial reports for the 2018-2022 period from 8 property and real estate companies. The analysis in this study uses financial ratios. Current ratio, earnings per share, return on equity, debt to equity ratio, total asset turnover, and dividend payout ratio are used to analyze company fundamentals, while price earning ratio and price to book value are used for intrinsic stock valuation. The results showed that 8 property and real estate companies had good performance. Based on the PER assessment at the end of 2022, many of the company's shares are undervalued, which is worth buying, while the PBV assessment shows that MKPI, DMAS, and PBSA shares are overvalued, which is worth selling.","PeriodicalId":504916,"journal":{"name":"Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139338763","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Investasi China terhadap Pertumbuhan Ekonomi Indonesia dengan Uji Kausalitas Granger 中国投资对印尼经济增长的影响与格兰杰因果检验

Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Pub Date : 2023-09-19 DOI: 10.47467/alkharaj.v6i3.5063

P. Siregar, Niniek Imangingsih

引用次数: 0

Al-Kharaj : Jurnal Ekonomi, Keuangan &amp; Bisnis Syariah最新文献

Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah最新文献