Himalayan Journals

Research Article Open Access

Understanding Sukuk to Research Opportunities

CiciWijayanti ,

Agung Budi Sulistiyo,

Muhammad Miqdad

DOI: 10.47310/hjebm.2023.v04i01.050

Abstract

Indonesia is a country that is developing the capital market significantly, where the majority of the population is Muslim. Therefore, the government wants to make Indonesia a center for Islamic finance. Sukuk is an investment instrument in the Islamic money market, where the government often conducts sukuk auctions in financing infrastructure in Indonesia. The research uses literature study with strengthening document studies to understand about sukuk. Several articles have been collected that research into sukuk is still a hot topic in Indonesia, and Indonesia has even started to publish green sukuk so that it becomes an interesting research. Sharia bonds should be a special concern for investors to become one of the drivers of the economy of a country, especially Indonesia.

Research Article Open Access

The Influence of Sharia Auditor Qualifications on Sharia Audit Performance

Megawati Siliwani Putri,

Muhammad Miqdad,

Siti Maria Wardayati

DOI: 10.47310/hjebm.2023.v04i02.152

Pages 1 - 10

Abstract

The aim of the research is to examine more deeply the certification of sharia auditors in Indonesia and whether The qualifications of sharia auditors have an impact on the performance of sharia audits. The method used in the research is literary study, which is a series of activities that are related to literary methodology, This research is further compared with existing theories relating to sharia audit practices. The results of the research show that the wide scope of the sharia auditor's duties has resulted in the emergence of a unique set of competencies that are unique to auditors in general. Sharia auditors are said to have competence in the fields of accounting and sharia auditing. When viewed from the competencies that sharia auditors need to have, it is clear that SAS is still not reliable if it is used as an intuitive audit certification. sharia auditor competency. Because SAS is only looking for information about the company's knowledge and the competition owned by the company, which will have an impact on the final results of the sharia audit. Answering the second hypothesis, look at meiau qualificationiSharia ditor in my fieldintansi and sharia are not the sameisis, teiThat's the limit tooiI'm sorryisharia ditor, kuiI saidiau ntabilityisharia distributors (DPS) as well as process issuesis auidit seipeiThe meaning of DPS is goodiyouim dileicomplete itijust the processiduir auiDirectorate of Sharia, therefore the auditor's qualifications Sharia will influence sharia audit performance.

Research Article Open Access

Analysis of Revenue Sharing Fund of Tobacco Products Excise Governance in Jember Regency

Doni Firmansyah,

Hendrawan Santoso Putra,

Muhammad Miqdad

DOI: 10.47310/hjebm.2023.v04i02.174

Abstract

The tobacco farmer became one of the most affected parties that make cigarettes, making cigarette companies decrease their product costs, including tobacco production by farmers. To overcome that, the government issued regulations that set the use of the Revenue Sharing Fund of Tobacco Products Excise (TERSF) obtained to be given to the affected parties. Customs has a surveillance area in three districts: Bondowoso Regency, Jember Regency, and Situbondo Regency. Jember Regency became the highest regency and received the highest regency of Customs in September. Revenue Sharing Fund of Tobacco Products Excise increased from 2% to 3% starting in 2020 as the Minister of Finance Number 215/PMK.0/2021 about use, monitoring, monitoring, and evaluation for the following areas: 50% of the following areas: 50% (% of the following areas: 50%The method used in this research is a library study. This research results using the stewardship theory show that Dhcht's funds in Jemberg Regency have been fulfilled through the energy between the government and the State of Customs.

Research Article Open Access

Implementation of E-Ticketing Using the Kai Access Application at Pt. Kereta API Indonesia (Persero) Daop 8 Surabaya

Zihan Zahirah,

Siti Maria Wardayati,

Muhammad Miqdad

DOI: 10.47310/hjebm.2023.v04i02.181

Abstract

An online ticketing system, or e-ticketing, is a way to document the sales process of customer travel activities without having to physically issue valuable documents or paper tickets.All eTicketing information is digitally stored in PT KAI's computer system. E-ticketing is also used as an opportunity to minimize costs and optimize passenger comfort. Before the use of electronic ticketing or e-ticketing, train ticket buyers would have to wait in long lines to get a train ticket to a destination. This type of research is qualitative research with descriptive analysis method through the use of interview method. The role of information systems in improving the utilization of KAI Access Mobile Application services by PT KAI Daop 8 Surabaya train users is very important. With the support of a strong and effective information system, PT KAI can expand service coverage, improve user experience, optimize operations, and remain relevant in today's digital era.In conclusion, the implementation of the E-Ticketing system using the KAI Access application at PT Kereta Api Indonesia (Persero) DAOP 8 Surabaya has a significant impact on the way users buy tickets and plan their trips. While providing great benefits in operational efficiency and user convenience, the company is also faced with challenges that require extra attention in ensuring data security, user adjustment to new technology, as well as constant evaluation of the impact of these changes on user experience.

Research Article Open Access

Account Ability and Transparency of Village Fund Management in Lumajang District

Nurina Ayuningtiyas,

Hendrawan SantosaPutra,

Muhammad Miqdad

DOI: 10.47310/hjebm.2023.v04i02.182

Abstract

Village funds are distributed as part of the state's commitment to protecting and empowering villages to become strong, advanced, independent and democratic. However,in Lumajang Regency in 2022 village funds worth IDR706,582,800.00cannot be distributed. Thisresearchaimstoevaluatemanaging village funds in Lumajang Regency and knowing the obstacles faced bythe village government so that it can be an improvement in the sustainability ofvillage fund management in the next fiscal year. This research was conductedbecause the management of village funds was not in accordance with applicableregulations. Study Thisusetypestudyqualitativecasestudywithdointerviewsandobservations.The research location in this research is Lumajang Regency with case studies in Krai Village and Sumberanyar Village. The results of this research showthatthemanagementofvillagefundsinLumajangRegencyisnotyetfullyaccountable and transparent because there are two villages that are not yet fullyaccountable for managing village funds according to the provisions due to abuseof authority by the Village Head in managing village funds. It is hoped that thisresearch will be useful for the Lumajang Regency Government, especially KraiVillage and Sumberanyar Village in its efforts to increase accountability andtransparency inthe managementofvillagefundsinthefuture.

Research Article Open Access

Company Value Determinants Case in Manufacturing Company Listed on BEI Year 2018-2022

Rizki Zulfansah,

Muhammad Miqdad,

Whedy Prasetyo

DOI: 10.47310/hjebm.2024.v05i01.004

Abstract

This research objective is to analyze the factors that determine the value of manufacturing companies that is listed on the BEI in 2018 - 2022. This research used a positivistic paradigm. The population in this study are manufacturing companies that is listed on the BEI for the 2018-2022 period. The data analysis method used is multiple regression analysis. The research results showed that the higher the Managerial Ownership, the greater the increase in Company Value. The research results showed that the hypothesis is accepted that managerial ownership has a positive effect on company value and institutional ownership has a positive effect on company value. The research results which showed that the hypothesis is rejected are that leverage has no effect on company value and company size has no effect on company value. The implications of the results of this research related to the importance of strengthening good corporate governance, especially for public companies.

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