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All Journal I-Finance Journal Jurnal Public Policy FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Journal of Management and Business Innovations Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Digit : Digital of Information Technology Malikussaleh Social and Political Reviews AT-TIJARAH: Journal Islamic Banking and Finance Research Malik Al-Shalih Journal Of Economic Cluster Sustainable
Safrina, Lia
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Fair Wages in Employment: Islamic Insights into Aceh Province's Minimum Wage Safrina, Lia; Hasanah, Uswatun
Malikussaleh Social and Political Reviews Vol. 4 No. 2 (2023)
Publisher : Master Program of Sociology, Universitas Malikussaleh,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/mspr.v4i2.11267

Abstract

The problem of wages is more than just nominal. Other things are important to note, such as the time of payment and the wage component. Likewise, eligibility and fairness must be seen from the mechanism for determining it so that inequality between workers and job providers does not occur. The philosophy of wages as a form of worker protection is needed for government intervention to issue regulations made by the government by setting a minimum limit of salary/wages to be paid by the company to its workers. The Aceh government has set the Provincial Minimum Wage (UMP) to ensure wage equity between workers and job providers. This research is qualitative research that uses secondary data as a data source. The data used is Aceh Governor Regulation No. 560/1539/2022. The data was analyzed by describing the UMP setting system in Aceh and its relevance to the principles of justice, eligibility, and virtue. The results indicated that the setting of Aceh's minimum wage is relevant to the concept of wages in Islam and has fulfilled the principles of wages in Islam based on justice, eligibility, and virtue principles.
Analysis Of Financial Performance In Makmur Cahaya Semesta Company Hira Sulfiana; Malahayatie; Trie nadilla; Lia Safrina
Journal Of Economic Cluster Vol. 1 No. 1 (2024): JoEC: Journal of Economic Cluster
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/joec.v1i1.650

Abstract

The purpose of this study was to analyze the Financial Performance of PT. Makmur Cahaya Semesta Banda Aceh Period 2020-2023. The method used is descriptive quantitative analysis with calculations using financial ratios. The results showed that the liquidity ratio showed that the company's financial condition in meeting its financials was running very well, the solvency ratio showed that the company experienced instability due to little capital compared to its total debt so that it was said to be unsolvable, the activity ratio showed that the turnover of business assets and fixed assets experienced stability, the profitability ratio increased every year, and the growth ratio experienced a significant decline. Based on this, it can be concluded that the liquidity ratio, profitability ratio and activity ratio are in good condition while the solvency ratio and growth ratio are in bad condition.
Faktor-Faktor Yang Mempengaruhi Pengungkapan Informasi Sosial Dalam Laporan Tahunan Perusahaan Lia Safrina
Sustainable Vol. 1 No. 1 (2018): Sustainable
Publisher : Lembaga Penjaminan Mutu, IAIN Syaikh Abdurrahman Siddik Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/kjmp.v1i1.993

Abstract

The purpose of this research is to examine the effect of corporate characteristics,consist of size of board of commisioner, leverage, corporate size, profitability and ages of corporate to corporate social responsibility disclosure. This research can explain the decision making about the corporate social responsibility disclosure done by companies. This research used purposive sampling. The sample of this research is 16 companies. Researcher used multiple regression analysis as analysis method.The Result of this research shows that profitability have significant effect to corporate social responsibility disclosure. size of board of commisioner, leverage, corporate size and ages of corporate have not significant effect to corporate social responsibility disclosure. The Result of this research shows that size of board of commisioner, leverage, corporate size, profitability and ages of corporate have not significant effect to corporate social responsibility disclosure. That mean corporate social responsibility disclosure diseffect by five variables caused behaved the law of rule No. 40 year 2007 of limited shareholder that legalized on july 2007 section 74 that obligated to corporate to disclosure informatian social responsibility. Abstrak Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh dari karakteristik perusahaan yang diproksikan dalam ukuran dewan komisaris, leverage, ukuran perusahaan, profitabilitas dan umur perusahaan terhadap iumlah informasi sosial yang diungkapkan oleh suatu perusahaan. Penelitian ini dapat dijadikan sebagai tolak ukur pengambilan keputusan informasi social perusahaan pertambangan. Penelitian ini menggunakan metode purposive sampling, sampel yang digunakan berjumlah 16 perusahaan. Metode statistik yang digunakan dalam penelitian ini adalah analisis regresi berganda. Hasil dari penelitian ini menunjukan bahwa profitabilitas memiliki pengaruh yang signifikan terhadap jumlah informasi sosial yang diungkapkan oleh perusahaan, sedangkan ukuran dewan komisaris, leverage, ukuran perusahaan dan umur perusahaan tidak memiliki pengaruh yang signifikan terhadap jumlah informasi sosial yang diungkapkan oleh perusahaan. Hasil penelitian ini menunjukan bahwa secara simultan ukuran dewan komisaris, leverage, ukuran perusahaan, profitabilitas dan umur perusahaan tidak berpengaruh terhadap pengungkanpan informasi sosial perusahaan. Hal ini berarti bahwa pengungkapan informasi sosial perusahaan tidak dipengaruhi oleh kelima variabel tersebut yang disebabkan oleh diberlakukannnya Undang-Undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas (UU PT), yang disahkan pada 20 Juli 2007. Pasal 74 yang mewajibkan perusahaan mengungkapkan informasi sosialnya.
Co-Authors Abubakar, Ayesah Uy Andriani, Winda Asmah Savitri Asra Asra, Asra Badriah Badriah Badriah Basrul, Basrul Hartanti Dewi Hira Sulfiana Husni Ikhsanunddin Khairil Fata Malahayatie, Malahayatie Muhammad Bin Abubakar Muhayatsyah, Ali Munawar Rizki Jailani Muslina Suadi Zainal Syaputri, Rahmi Trie Nadilla USWATUN HASANAH Uswatun Hasanah Hasanah Vita Arum Sari Zulfikar