1 10 8 https://repository.horizon.ac.id/files/original/1edc6ee9be2d248d12d9e572b669b0ea.pdf dd6a12888b88b9be9f99b0fb04b1edcd Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 2 No. 5 (2021) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Islamic Principles in Efforts to Prevent Accounting Fraud Subject The topic of the resource Faith, Morals, Trust, Fraud Prevention Description An account of the resource Weak internal control is generally caused by the internal environment and the external environment. Among several types of fraud. Financial statement fraud is the type of fraud that has the most detrimental effect of fraud. Islam has set values, concepts in regulating ethics and regulations so that this life runs according to rules and harmony. Economic activities in Islam are not only oriented to worldly and contemporary interests, but also to ukhrawi benefits. Spirituality is the greatest meaning and purpose in a person's life which is considered capable of providing a more positive reciprocal relationship between the organization and its members, and enabling everyone to work together and achieve the same goals.Therefore, to avoid fraud, Islam threatens a lot and warns in its argument that there will be retaliation for cheating. Religiosity with the principles of faith, morals and trust is the main capital for preventing fraud. Creator An entity primarily responsible for making the resource Asbi Amin1, Abdul Hamid Habbe2, Abdul Wahab3 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/1050/700 Publisher An entity responsible for making the resource available University of Hasanuddin Date A point or period of time associated with an event in the lifecycle of the resource 15 Desember2021 Contributor An entity responsible for making contributions to the resource Asbi Amin1 Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/b28158b3dd8a725f84e084466ac62c7f.pdf 4054b538ee2f26d72a0ce12c0103a9de Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 2 No. 5 (2021) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Overview of Human Resource Management in Islamic Economics Subject The topic of the resource Siddiq, Amanah, Fathanah, Tablighi Description An account of the resource Islamic economic human resources are said to be important because Islamic economic resources must have morals, skills and competencies. The purpose of this study is to review how the concept of human resourcemanagement in Islam is.The data collection method in the article is a literature study with descriptive analysis. The results of the study stated thatHuman resources in Islam are those who have the noble qualities of the Prophet SAW, namely Siddiq (true and honest), Amanah (honest/trustful, responsible), Fathanah (intelligent) and Tabligh (transparent). These qualities will produce human resources who are kafa'ah (professional), amanah (trustworthy), and himmatul amal (work motivation). Creator An entity primarily responsible for making the resource NurwanNurwan1, Abdul Hamid Habbe2, Abdul Wahab3 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/1051/701 Publisher An entity responsible for making the resource available STAI Al-Gazali Soppeng Date A point or period of time associated with an event in the lifecycle of the resource 15 Desember2021 Contributor An entity responsible for making contributions to the resource Nurwan Nurwan1 Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/cf4047b0cf6e3027cd582a0f155afd40.pdf ee5a863b4a9c36e2d7c9d1126be037b6 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 2 No. 5 (2021) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Implementation Sharia of Marketing in Islamic Concept Subject The topic of the resource Sharia Marketing, Sharia Bank, Sharia Principles Description An account of the resource Spiritual marketing concept of Islamic Banks, Spiritual marketing is a form of marketing that is imbued with spiritual values in all processes and transactions, until it reaches a level where all major stakeholders in all businesses (customers, employees and shareholders), suppliers, distributors and even competitors even if you find happiness, Therefore,This study aims to examine the implementation of Islamic marketing in Islamic concepts in Islamic banks.The data collection method in this article is a literature study by collecting information that is relevant to the topic or problem that will be or is being researched. With qualitative research, it is necessary to do descriptive analysis.The implementation of the concept of Islamic ethics in marketing marketing personnel at Islamic Banks was found to have been carried out completely. There are four characteristics of Islamic marketing, namely: Theistic (Rabbaniyah), Ethical (Aklaqiyyah), Realistic (Al-waqi'iyyah) and Humanistic (Al-Insaniyyah). In practice, marketing activities carried out by Islamic Banks are based on existing rules and do not conflict with Sharia principles. Five characteristics that must be possessed by a Sharia bank marketer are Shiddiq (True and Honest), Amanah, Fathanah (intelligent), Thabligh (communicative) and Istiqamah Creator An entity primarily responsible for making the resource Ratna Abdullah1, Abdul Wahab2, Abdul Hamid Habbe3 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/1052/702 Publisher An entity responsible for making the resource available UIN Alauddin Date A point or period of time associated with an event in the lifecycle of the resource 15 Desember2021 Contributor An entity responsible for making contributions to the resource Ratna Abdullah1 Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/2f1a2e23f18eb1868dd355a38456671b.pdf 45c674db59d0092bf83430220330a159 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 2 No. 5 (2021) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource The Effect of Profitability, Earnings Per Share And Auditor'sReputation on Audit Delay With Company Size as Moderating Variables in Mining Companies Listed on The IDX Period2015-2019 Subject The topic of the resource Profitability, Earnings Per Share, Auditor Reputation, Audit Delay, Company Size Description An account of the resource This study aims to analyze the effect of profitability, earnings per share and auditor reputation on audit delay by using firm size as a moderator. The study was conducted on 49 mining companies using certain criteria. Multiple Linear Regression Analysis and Moderated Regression Analysis (MRA) were used for data analysis techniques. The results showed that the profitability and reputation of auditors had a significant effect on audit delay, while earnings per share did not. Firm size is also able to be a moderator for profitability and earnings per share on audit delay, while auditor reputation has no effec Creator An entity primarily responsible for making the resource hmad Raymond Trilaksana1, Agustin Fadjarenie2 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/1053/703 Publisher An entity responsible for making the resource available Universitas Mercu Buana Date A point or period of time associated with an event in the lifecycle of the resource 15 Desember 2021 Contributor An entity responsible for making contributions to the resource Ahmad Raymond Trilaksana1 Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/64d99ba583cc7239e47684545a613c29.pdf 3dd8464800cbcb0ab5ae89c4aa5f3029 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 2 No. 5 (2021) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Stock Prices Affected byDebt to Equity Ratio and Net Profit Margin in Pharmaceutical Sub-Sector Companies Listed on The Indonesia Stock Exchange (IDX) For the 2019-2020 Period Subject The topic of the resource Debt to Equity Ratio (DER), Net Profit Margin (NPM), Stock Prices Description An account of the resource The purpose of this research is to determine the effect of debt to equity ratio and net profit margin on the stock price of Pharmaceutical companies on the Indonesia Stock Exchange. The type of approach in this research is quantitativethe type of analysis using associative analysis with the classical assumption method, model testing, and hypothesis testing. Simultaneous research results affect stock prices. Partially debt to equity ratio and net profit margin affect stock prices. The coefficient of standardization of the most significant beta is the variable net profit margin, so it can be concluded that the most influential variable is the variable net profit margin Creator An entity primarily responsible for making the resource Eddy Sanusi Silitonga1 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/1061/712 Publisher An entity responsible for making the resource available UNKRIS Date A point or period of time associated with an event in the lifecycle of the resource 15 Desember2021 Contributor An entity responsible for making contributions to the resource Eddy Sanusi Silitonga Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/d8a85d5d4edc174c362d26a4d3cc6df9.pdf 4d42d7c49d3f4670652577d82e6c1889 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 2 No. 5 (2021) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource The Effect of NPM, DPR, DER and Existed Size of the CompanyTowards the Income Smoothingin Manufacturing Companies Subject The topic of the resource Debt to Equity Ratio, The Ratio of Dividend Payout, Income Smoothing, Net Profit Margin,Company Size Description An account of the resource Income smoothing is a natural thing to do by management because of fluctuations in income which are considered abnormal and sometimes not as in line as the stated plan of the company set up at the beginning.Financial reports published on the Indonesian Stock Exchange are usually always analysedby investors and potential investors as a basis for decision making, one way for investors to detect that the reports presented indicate high income smoothing values which can causemistakes in decision making and harm.One way to detect the smoothing condition of the existed income is based on the index of Eckel standards of regulations.This study uses a population of 72, for 4 years in the manufacturing sector to companies used the index of Eckel standards of regulations by means of measuring the condition of smoothing of the income.The results showed that firm size had an effect on income smoothing while DER, NPM and DPR had no effect on income smoothing. Creator An entity primarily responsible for making the resource Hustna Dara Sarra1, Mikrad2 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/1082/731 Publisher An entity responsible for making the resource available Muhammadiyah University of Tangerang Date A point or period of time associated with an event in the lifecycle of the resource 15 Desember2021 Contributor An entity responsible for making contributions to the resource Hustna Dara Sarra1 Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/5607a5ad5e401190e8622c0b175de052.pdf 9bfdb6784038d6381e2a8a01a66a23fa Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 2 No. 5 (2021) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource AnalysisoftheEffectofStockPricesonCoalSub-Sector on theIndonesia Stock Exchange2014-2019 Subject The topic of the resource Current Ratio (CR), Debt to Equity Ratio (DER), Price Book Value (PBV), PriceValue Description An account of the resource Theriseandfallofstockmarketpricesinthecapitalmarketisaninterestingphenomenon to discuss related to the issue of fluctuations in the value of the company itself. Theperformance of a company can be seen by looking at the financial statements. To measure thefinancial statements of a company can use financial ratios in a certain period. This study is todetermine the effect of the Current Ratio, Debt To Equity Ratio, and Price Book Value on stockprices. The object of research is the coal sub-sector which is listed on the Indonesia StockExchangein2014-2019.Theresearchdesignusediscausalresearch.Thesamplingtechniquewasthepurposivesamplingmethod.Thepopulationinthisstudywere25coalcompanieslistedontheIndonesiaStockExchange(IDX)inthe2014-2019periodasmanyas8companiesmetthecriteriasothatatotalof48observationswereused.Theanalysistechniqueusedwaspaneldataregressionanalysisanditwasfound thatthehighermodel Appropriateuseisarandom effect.Thedatausedinthisstudyissecondarydata.Theresultsofthistestindicatethatsimultaneously(TestF)CurrentRatio,DebttoEquityRatioandPriceBookValuehaveasignificanteffectonstockprices.Partially(t-test)thePriceBookValuevariablehasasignificantpositiveeffectonstockpricesandtheDebtto Equity Ratio variable has a significant negative effect on stock prices. Only the Current Ratiovariablehasnosignificanteffectonthesharepriceofcoalsub-sectorcompaniesontheIndonesiaStockExchangein 2014–2019 Creator An entity primarily responsible for making the resource Riska Rosdiana Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/1106/748 Publisher An entity responsible for making the resource available UniversitasMercuBuana Date A point or period of time associated with an event in the lifecycle of the resource 15 Desember 2021 Contributor An entity responsible for making contributions to the resource Riska Rosdiana Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/40c82ce46cb854e086f04a6625bc11f1.pdf 9da82c401195abc64f8ef3e9b6f69a7b Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 2 No. 5 (2021) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Building Work Spirit:Analysis of the Work Environment, Workload and Co-Workers(Study Literature) Subject The topic of the resource Work Environment, Workload, Co-Workers, Work Spirit Description An account of the resource Article Literature Review Building Work spirit: Analysis of the Work Environment, Workload and Colleagues is ascientificarticle that aims to build a research hypothesis of the influence between variables that will be used in future research, within the scope of scienceHuman Resource Management.The method of writing this Literature Review article is bythe library researchmethod, which is sourced from online media such asGoogle Scholar, Mendeleyand other academiconlinemedia. The results of this Literature Review article are that: 1) TheWork Environment affects Work spirit; 2) Workload affects Work spirit; and 3) Colleagues affect Work spirit. Apart fromthese 3 exogenous variables that affect the endogenous variablesof Work spirit, there are manyotherfactors including the variables compensation,leadership and company loyalty. Creator An entity primarily responsible for making the resource Eric Hermawan Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/1441/1002 Publisher An entity responsible for making the resource available Institute STIAMI, Date A point or period of time associated with an event in the lifecycle of the resource 23 Desember 2021 Contributor An entity responsible for making contributions to the resource Eric Hermawan Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text