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All Journal JURNAL RISET AKUNTANSI JAMBI Ekalaya : Jurnal Ekonomi Akuntansi
Syahira, Nazwa
Unknown Affiliation
Economics, Econometrics & Finance

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Analisis Hak-Hak Buruh Pabrik Dalam Syariat Islam Syahira, Nazwa; Azizah, Zhulfi Laily
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 2 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i2.120

Abstract

This research is entitled "Analysis of Factory Workers' Rights in Islamic Law". This study aims to find out what rights and obligations must be accepted by workers in Islamic law and whether workers' rights to factory companies are fulfilled according to Islamic law. This study uses a qualitative analysis method by understanding and formalizing the data systematically. The result of this research is how workers cover the basic rights of workers. This includes the right to fair and decent wages, reasonable working hours, safe and healthy working conditions, and the right to organize and strike as a form of protest. This abstract underscores the importance of understanding and analyzing labor matters in the context of labor law and economics. In this era of globalization and rapid technological change, it is important to keep updating and reviewing labor materials to suit the demands and changes in the world of work. Thus, further research in this area will make a significant contribution to strengthening the protection and well-being of workers in the future.
Pengukuran Kinerja Keuangan Berbasis EVA pada PT Wijaya Karya Tbk di BEI Syahilfa , Nurul Tri; Khadijah; Syahira, Nazwa
JURNAL RISET AKUNTANSI JAMBI Vol. 8 No. 1 (2025): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

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Abstract

This research is to evaluate the financial performance of PT. Wijaya Karya, listed on the IDX, utilising the Economic Value Added approach.  EVA is a methodology that incorporates capital in the calculation of net operating profit after tax (NOPAT) less the capital charge.  This study employs secondary data from 2019 to 2023, which is analysed using quantitative descriptive methods.  The EVA approach is frequently employed because to its objectivity compared to financial ratio analysis, as it accounts for the cost of capital as remuneration for the utilised money.  This study used a secondary data methodology derived from the report of PT. Wijaya.  The analysed components are Net Operating Profit After Tax (NOPAT), Weighted Average Cost of Capital (WACC), and invested capital.  The study's results indicate that the EVA of PT. Wijaya Karya varied during the time.  In 2019, EVA was positive, indicating strong financial performance and enhanced value for shareholders.  Between 2020 and 2022, EVA was negative, signifying that the firm failed to make sufficient profit to offset the cost of capital, hence showing a decline in economic value.  In 2023, there is a rebound as EVA returns to a substantial positive value, but with a considerable rise in capital costs resulting from the increase in WACC.
Co-Authors Azizah, Zhulfi Laily Khadijah Syahilfa , Nurul Tri