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Journal : Al-Kharaj: Journal of Islamic Economic and Business

The Influence of Management Control Systems on Employee Performance from an Islamic Perspective Aprilia, Helda; Hanif, Hanif; Ermawati, Liya; Pramasha, Raizky Rienaldy
Al-Kharaj: Journal of Islamic Economic and Business Vol. 6 No. 1 (2024): All articles in this issue include authors from 5 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v6i1.4970

Abstract

The management control system is important to support the optimal performance of a company. This is because the management control system plays a role in controlling individual behavior in the company. There are several factors that influence the management control system, namely external and internal factors. The research method used in this research is quantitative research with the research object being 33 employees of PT United Tractors Tbk Lampung branch. The type of data used is primary data obtained from distributing questionnaires to 28 research samples using purposive sampling technique. The data analysis used is simple linear regression analysis using the SPSS 25 program. The research results show that the management control system has a positive and significant effect on employee performance. Whereas in the Islamic perspective, it encourages a person to pay attention to what he is doing as stated in surah Al-Hasyr verse 18.
The Effect Of Islamic Corporate Governance, Current Ratio, Total Asset Turnover And Intellectual Capital On Profitability (Study on Sharia Commercial Banks registered with the Financial Services Authority (OJK) for the 2018-2022 period) aristama, Faisal; Hanif, Hanif; Iqbal, Muhammad; Wardi, Fithriah
Al-Kharaj: Journal of Islamic Economic and Business Vol. 6 No. 1 (2024): All articles in this issue include authors from 5 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v6i1.4973

Abstract

Profitability is a measurement of the financial performance of Islamic banks, which is the company's ability which is shown through the management of the use of total assets related to the company's operational activities. The better the management of total assets, the higher the profit obtained. This study aims to analyze the effect of Islamic corporate governance, current ratio, total asset turnover and intellectual capital on profitability. The companies studied are Sharia Commercial Banks as many as 10 companies for five years with the period 2018-2022.The method used in this study is the multiple linear regression analysis method with the help of the SPSS 23 program. Data collection techniques are carried out with documentation techniques with secondary types of data, namely in the form of financial statements of Islamic commercial bank companies registered with the Financial Services Authority for the 2018-2022 period.The results in this study show that Islamic corporate governance has a positive effect on profitability, current ratio has a positive effect on profitability, total asset turnover has a positive effect on profitability and intellectual capital has a positive effect on profitability
Co-Authors Abd Mujahid Hamdan Afandi, Yosi Aftika, Sonia Agus Hermanto Agus Kurniawan Agustin, Melin Ahmad Fikri ahmad habibi Aini, Yulis Nurul Al Fairusy, Muhajir Al Fathier, Al Fathier Al Marbawi, Usman Al-Fairusy, Muhajir Alfiansyah Alfiansyah aljufri aljufri, aljufri Ambo Ako Andriyanto Andriyanto Aprilia, Helda ARDI, ATIKAH Arief Rahman, Arief Rahman aristama, Faisal Audia, Nanda Bahrudin, Moh. Bambang Sugiantoro Candra, Delfika Damayanti, Narinda Dedi Fariadi Dian Puspita Dian Wahyu Dicky Wahyudi EDI SAPUTRA Ermawati, Liya Faisal Faisal Faisal Rizal Fajri, Wilda Nur Fariski, Ilham Rian Febrian Maulana Putra, Febrian Maulana Fisa, Triansyah Fuadi, Fatih Gani, Fauzi A Habiba Aurora Haiyum, Muhd Hasan, Khairuddin Hasdi, Syaiful Hasnadi, Hasnadi Hazmal Herman, Hazmal Heni Noviarita Herdi Susanto Herri Mahyar Herry Hudrasyah Hidayat Sujuti Hidayatullah, Ahmad Arief Husen, Zakir Ichwan, Hasbi Randi Ikhwan, M. Indra Mawardi Iqbal Iqbal Irawan, Bayu Budi Irwan Irwan Januardy, Uray Jovial Pally Taran Kamila, Raisya Kasih, Dar Khairul Amri Kurniawati Kurniawati M. Ikhwan M. Ikhwan, M. Ikhwan Madnasir Madnasir MALIK, ANAS Marbun, Mahmuddin Mardhiyah Hayati Marina Marina Marwin Marwin Marziah, Ainal Maulifah, Elia Mazni, Deni Irda Moh. Mukri Muhammad Iqbal MUHAMMAD MANSUR Muhammad Muhammad Mukhlizar, Mukhlizar Mulyawan, Rizka Muslim Muslim Musyrifah Maliki, Raudoh Noorhamdani Noorhamdani Normasyhuri, Khavid Nugraheni, Ridha Nugroho, Dimas Satrio Laksono Nur, Faisal Muhammad Nurcahaya, Nurcahaya Nurdin Nurdin Nurfaisal, Nurfaisal Nurlaili Nurlaili Putri, Mutiara Eka Putri, Nur Kemala R, Nofriyandi Rahim, Reynaldi Aulia Rahmah, Chatrine Aulia Rahman, Andi Arif Rahman, Fatkur Raizky Rienaldy Pramasha Rakhmyta, Yunie Amalia Razali, Maulana Reynaldi, Reynaldi Aulia Rahim Rista, Nadia Rizki, Dini Rizna Rahmi Rochmad - Rusmiati Safitri, Desiana Saifullah Saifullah Sartina, Ida Sembiring, Rinawati Semedi, Bambang Pujo Setyawati Soeharto, Setyawati Setyorini, Tri Siatan, Mairizal S. Siti Maisaroh Srisamout, Bancharat Suhendar Suhendar, Suhendar Sukhani, Nitya Sukri, Siti Annisa Supriyadi Supriyadi Suryati Suryati Susanto, Is susilawati, desma Syamsuar Syamsuar, Syamsuar Syamsul Hilal Syamsul Hilal Utamy, Renny Fatmyah Utariani, Arie Vitri, Gusni Wahyu Iryana Wardi, Fithriah Wendi Boy Weny Rosilawati Yulisda, Desvina Yulistia Devi Yunasar, Yunasar Zaharuddin Zaharuddin, Zaharuddin Zaini Zaini Zayu, Wiwin Putri