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All Journal JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS At-Tasharruf: Jurnal Ekonomi dan Bisnis Syariah
Meirison
UIN Imam Bonjol Padang
Economics, Econometrics & Finance

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Rekonstruksi Kebijakan Ekonomi Rasulullah pada masa Modern: Pendekatan Riil, Moneter, dan Fiskal Annisa Maulidia Alfian; Rozalinda; Meirison; Alfian
At-Tasharruf "Jurnal Kajian Ekonomi dan Bisnis Syariah" Vol. 7 No. 2 (2025): At-Tasharruf
Publisher : Universitas Muhammadiyah Jember

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Abstract

This article aims to reconstruct Islamic economic policy based on the practice of the Prophet Muhammad with an integrated approach between the real, monetary and fiscal sectors. By using a qualitative literature study method through historical and normative analysis, this research examines how the Prophet built an economic system that is fair, sustainable, and in accordance with maqashid al-shariah. In the real sector, the Prophet created the Madinah market as an economic space free from monopoly, hoarding, and fraudulent practices, and upheld business ethics. In the monetary sector, the prohibition of usury and the use of intrinsic value-based currencies demonstrate a commitment to value stability and fairness in transactions. While in the fiscal sector, the management of zakat, jizyah, and baitul mal reflect redistributive policies that encourage social welfare and economic empowerment of the people. The findings recommend that contemporary economic policies, especially in Muslim countries, consider the integration of these three sectors as a unit that encourages an inclusive and benefit-based Islamic economic system. The practical implications include the importance of market reforms, transformation of productive Islamic financing systems, and strengthening the role of Islamic fiscal in the public policy framework.
The Influence of Audit Quality, Independent Board of Commissioners and Managerial Ownership on Profit Management (Case Study on Companies Included in LQ45 in the Indonesia Sharia Stock Index in 2019 -2023) Erizal Candra Efendi; Meirison
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 13 No. 1 (2025): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2025
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v13i1.8548

Abstract

The primary goal of this research is to analyse the relationship between profit management and factors such managerial ownership, audit quality, and board of commissioners independence. Secondary sources are the backbone of this research. In particular, the LQ45 index members of the Indonesia sharia stock index for the years 2019"“2023, are the subject of this study. The data for this study came from a population of 180 individuals whose records were scanned by the company. A total of 95 participants participated in the survey, which used a purposive summarising technique. Using quantitative methodologies, this study tests theories about the impact of managerial ownership, audit quality, and an independent board of commissioners on profit management. The first estimate was supported by a sig value of 0.05 and a T value of 1.98638, indicating that the audit quality had a smaller impact on profit management than what was initially thought. As demonstrated by an A T value of -.1695 < 1.66515 and a sig value of 0.093 > 0.05, the independent board of commissioners did not significantly impact profit management. With a sig value of 0.118 > 0.05 and a T value of 1.1557 < 1.66515, partial managerial ownership does not significantly impact profit management. Both the individual and combined effects of audit quality, independent board of commissioners, and managerial ownership on profit management are statistically significant (F value of 3.140 < 2.70 and sig value of 0.029 < 0.05). There were additional variables that made up 93.6% of the total, even though audit quality, independent board of commissioners, and managerial ownership only made up 6.4%. According to the statistics given, profit management is significantly affected by audit quality, the independence of the board of commissioners, and managerial ownership.
Co-Authors Alfian Annisa Maulidia Alfian Erizal Candra Efendi Rozalinda