Pengaruh Leverage, Good Corporate Governance, dan Pertumbuhan Laba terhadap Kualitas Laba Perusahaan yang Terindeks Jakarta Islamic Indeks di Bursa Efek Indonesia

This research is entitled Analysis Leverage, Good Corporate Governance (GCG), and Profit Quality on Earnings Quality in Companies listed on the Indonesia Stock Exchange (IDX) and indexed by the Jakarta Islamic Index (JII). This research was conducted because the previous research was mostly conducted on companies listed on the Indonesia Stock Exchange, while only a few were conducted on companies indexed by the Jakarta Islamic Index so that research was very open, by adding variables namely profit quality and earnings quality. The purpose of this study was to determine the direct effect on earnings quality in companies indexed by the Jakarta Islamic Index.The population of this study are companies listed and indexed by the Jakarta Islamic Index on the Indonesia Stock Exchange, while the samples used are financial reports for 2018-2020. The sampling method was carried out using purposive sampling method. The number of samples obtained was 90 company data listed on the Indonesia Stock Exchange and indexed by the Jakarta Islamic Index (30 companies and an observation period of 3 years, namely 2018-2020). The data analysis method used by the author is multiple linear regression analysis method both partially and simultaneously using SPSS 23. The results showed that partially leverage has a significant effect on earnings quality, good corporate governance has a significant effect on earnings quality and earnings quality has a significant effect on earnings quality, while simultaneously showing that leverage, good corporate governance, and earnings quality have a significant effect on earnings quality.

Personnel Management in Islamic Framework

Today a good personnel management is the most important competitive factor for any business organization. Personnel management is an extension to the general management and is concerned with manpower planning, acquisition of competent workforce, their performance appraisal, training and development and compensating them and have good relations with them to make their fullest contribution to the organization. In a highly competitive environment of today‟s business, ignoring cultural and religious issues in people management is committing corporative suicidal. The purpose of this research thesis is to explore the nature and contents of personnel management in Islamic perspective. Present research thesis is designed to answer questions such as; do Islamic teachings offer relevant perspectives on personnel management issues? Are the treatments of personnel management issues in Islam compatible with evolving organizational concepts? The present research is aimed at developing a conceptual framework of personnel management based on the Islamic principles, not only to ensure success in the running of the business but at the same time making sure that the moral and ethical values of Islam are observed. It addresses the modern issues of personnel management in line with early Islamic instructions. The research work is conceptual and theoretical in nature. A qualitative approach based on extensive review of relevant literature and the employment of examples from Islamic history has been used in this research thesis. It should be mentioned that this research does not intend to show any empirical findings but it endeavours to look into the original sources of Islam while extracting other sources of the modern approach of management. It is tried to survey Islamic texts and treaties then compare Islamic instructions to what is prevailing in business organizations today. As a result the fundamental functions of personnel management are discussed according to the socio-economic fabrics of Islam whose suitability is relevant for modern day business operations. This research promises to open new avenues to understanding personnel management issues in Islamic societies and organizations working under the influence of Islamic instructions.