Article Per Year (5 Year)
p-Index From 2020 - 2025
0.659
P-Index
This Author published in this journals
All Journal Jurnal Ilmu Manajemen Profitability INVOICE : JURNAL ILMU AKUNTANSI Al-Buhuts (e-journal)
Abdul Khaliq
Universitas Muhammadiyah Makassar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
ANALISIS AUDIT KEPATUHAN TERHADAP PROSEDUR PEMBERIAN PEMBIAYAAN MODAL KERJA PADA BANK SULSELBAR CABANG SYARIAH MAKASSAR Abdul Khaliq
INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 2 (2020): September 2020
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1012.558 KB) | DOI: 10.26618/inv.v2i2.4110

Abstract

This study aims to analyze compliance audit of the working capital financing procedure at Bank Sulselbar Makassar Sharia Branch. The method of analysis used in this research is qualitative analysis method. In this case, the researcher uses a risk-based audit approach, an audit approach which checks the harmony between the policies and the procedures performed by the regulations. Thus, Bank Sulselbar Makassar Sharia Branch must be in line with regulations or procedures that have been held by Bank Indo nesia (BI) in terms of financing. Based on the result of the research, it shows that the Compliance Audit conducted by Compliance Director and Compliance Unit of Bank Sulselbar Makassar Sharia Branch has been running well in accordance with its duties and authority and maintaining its independence well because it has work guidance, work system and procedures that have been referring to the provisions current regulation. Likewise in terms of providing working capital financing to customers has been in accordance with applicable procedures. All financing stages or procedures have been implemented or followed before financing decision can be realized. And each stage is not immune from the supervision of the Compliance Group so that any part or section concerned at that stage is professionally responsible.
Penerapan Zakat Sebagai Pengurang Penghasilan Kena Pajak Orang Pribadi Pada BAZNAS Kab.Bulukumba: Penerapan Zakat Sebagai Pengurang Penghasilan Kena Pajak Orang Pribadi Pada BAZNAS Kab.Bulukumba Muchriana Muchran; Ismawati Ismawati; Abdul Khaliq; Wahyuni Wahyuni
Al-Buhuts Vol. 18 No. 2 (2022): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v18i2.2894

Abstract

This study aims to determine the application of zakat as a deduction from individual taxable income in the National Amil Zakat Agency (BAZNAS) Bulukumba Regency. The research method used is field research, with a descriptive approach. That is describing zakat as a tax deduction. Sources are taken from various references related to the topic of the problem, namely from agency records, journals, laws and so on. The results of the study conclude that Zakat can be used as a Taxable Income Deduction if the muzakki pays zakat to BAZNAS, then BAZNAS issues the Zakat Deposit proof which later the Zakat Deposit (BZS) proof can be used as a taxable income deduction (PKP) on income tax by attaching it on the annual tax return. The inhibiting factors in the application of zakat as a deduction from taxable income are the low awareness of paying zakat, the public is not yet interested in zakat institutions, the limited number of BAZNAS or Laz authorized by the government, the reluctance of the community to include Evidence of Zakat Deposit (BZS) in the Annual SPT and the lack of socialization of zakat. as a deduction for Income Tax for Individual Taxpayers
The Effect of Financial Performance on Stock Returns in Manufacturing Companies Listed on the IDX for the 2018-2022 Period Nasrullah Nasrullah; Abdul Khaliq; Sultan Sarda; Aulia Aulia; Hamzah Dwi Julianto
Jurnal Ilmu Manajemen Profitability Vol 7, No 2 (2023): AGUSTUS 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v7i2.11950

Abstract

This research is a type of quantitative research with the aim of knowing the effect of financial performance on stock returns in manufacturing companies listed on the IDX for the 2018-2022 period. The samples in this study were 6 manufacturing companies listed on the IDX for the 2018-2022 period. Sampling technique using purposive sampling technique. The type of data used is secondary data. The research data was obtained from the company's financial reports published on the website www.idx.co.id  . The data analysis method used in this study is descriptive analysis, classical assumption test and multiple linear regression using statistical calculations through SPSS version 24. Based on the results of the study, it shows that the Current Ratio (CR) and Return on Assets (ROA) variables have a significant effect on Stock Returns, while the Debt to Equity Ratio (DER) and Return on Equity (ROE) variables have no significant effect on Stock Returns. Companies should improve their financial performance so that investors are interested in investing
Co-Authors Aulia Aulia Hamzah Dwi Julianto Ismawati Ismawati nasrullah nasrullah Sultan Sarda wahyuni