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All Journal Sahmiyya: Jurnal Ekonomi dan Bisnis Journal of Islamic Economics and Finance
Ahmad Syukron Ulinnuha
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Economics, Econometrics & Finance Education

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Leverage, Kepemilikan Publik dan Opini Audit Report Lag Marlina Putri; Abdallah Rabiu Mohammed Raibu; Ahmad Syukron Ulinnuha
Journal Of Islamic Economics And Finance Vol 4 No 2 (2024): Vol.4 No.2 (2024)
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jief.v4i2.9174

Abstract

The purpose of this study was to analyze the factors that influence the delay in audit reports to companies listed on the Indonesia Stock Exchange. The factors studied in this study are leverage, public ownership and audit opinion as independent variables, while audit report lag as the dependent variable. The population in this study is a manufacturing company in the consumer goods sub-sector listed on the Indonesia Stock Exchange. By using purposive sampling motede, obtained as many as 8 companies. The type of data in this study is secondary data in the form of financial statements, and the analysis method uses multiple linear regression analysis and SPSS Version 25 tools. The results of this study indicate that leverage has a significant effect on audit report lag. While public ownership and audit opinion have no effect on audit report lag.
Tinjauan Fikih Muamalah Dalam Akad Gadai Ahmad Syukron Ulinnuha; Fitri Kurniawati
Sahmiyya: Jurnal Ekonomi dan Bisnis Vol 3, No 1 Mei 2024
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

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Abstract

In the form of debts and receivables, Islamic law allows the lender to request items of financial value as collateral for the loan given to the debt recipient to maintain the trust of the debtor in the debt recipient, or what is commonly referred to as a pawn. This research uses a literature study method. with data obtained from collecting journal articles, books, scientific works, and so on that have related problems. The data that has been obtained is then analyzed using descriptive analysis methods. The results of the research are that pawn contracts (rahn) are permitted in Islamic law (fiqh) and sharia economic law, if the contracts used do not contain usury, gharar and maisi. Instead, it uses rahn and ijarah contracts which are in accordance with sharia principles. Based on the legal review above, it can be said that pawning in Islam is permitted and not prohibited in Islam. The legal basis is found in the Al-Qur'an, Hadith and Ijma
Co-Authors Abdallah Rabiu Mohammed Raibu Fitri Kurniawati Marlina Putri