Islamic Index With an Islamic Economic Approach to the Judgment Strategy in the Concept of Working Capital and Income During the Covid 19 Pandemic

Authors

  • Arnida Wahyuni Lubis Universitas Islam Negeri Sumatera Utara
  • Andri Soemitra Universitas Islam Negeri Sumatera Utara

DOI:

https://doi.org/10.59086/ijest.v1i2.64

Keywords:

Islamic Index, Islamic Economic, Growth, Judgment Strategy

Abstract

This study looks at the current economic conditions that have an impact on the company. The author wants to provide the variables of Alms Fund and ISR Fund Allocation in company activities. With the hope that it will provide opportunities for the company to be able to improve the company. The Zakat Fund, which means the greater the funds spent and the allocation of funds for ICSR, gives a good image for the company. Because the company can channel the funds, it means that the company does not suffer a loss. So that it will attract sympathetic investors to invest in the company. The purpose of this study is to describe the literature on the Islamic Index with an Islamic Economic Approach to the Effect of Judgment Strategy in the Concept of Working Capital and Income During the Covid 19 Pandemic in Islamic accounting for five years, 2017-2022. The research method used in this research is qualitative research with content analysis of papers from the Google Scholar database. Researchers found 154 papers, after going through a selection process, the author finally reviewed 17 articles that were considered the most relevant

References

Supriatin, Update on Covid-19 Cases in Indonesia Per 19 October 2021. Merdeka.com, Tuesday, 19 October 2021 17:35 Via https://www.merdeka.com/events/update-case-covid-19-di-indonesia- as of-19-October-2021.html

Haryo Limanseto, Government Support for MSMEs to Recover during the Pandemic, ekon.go.id, 28 Apr 2021 16:30, https://www.ekon.go.id/publikasi/detail/2939/support-government-bagi- umkm-to-recover-in-a-pandemic

Khasmir (2010) Introduction to Financial Management. Jakarta: Kencana

Siti Maryama, Journal of Liquidity Vol. 4, No. 1, January-June 2015, p. 64-72

Sriyana, 2010, Small and Medium Enterprises (UKM) Development Strategy: Case Study in Bantul Regency, http://dppm.uii.ac.id/document/dikti/files/DPPM-UII_09._79 03_

TRATEGI_DEVELOPMENT_Small_AND_MEDIUM_USAHA_BUSINESS_DAN_(SME).pdf (accessedon October 20, 2013)

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Published

2022-06-20

How to Cite

Lubis, A. W., & Soemitra, A. . (2022). Islamic Index With an Islamic Economic Approach to the Judgment Strategy in the Concept of Working Capital and Income During the Covid 19 Pandemic. International Journal Of Economics Social And Technology, 1(2), 13–20. https://doi.org/10.59086/ijest.v1i2.64

Issue

Vol. 1 No. 2 (2022): 2022, june

Section

Artikel

License

Copyright (c) 2022 Arnida Wahyuni Lubis, Andri Soemitra

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

International Journal Of Economics Social And Technology under the terms of a Creative Commons Attribution 4.0 International License / CC BY 4.0 This license permits anyone to copy and redistribute this material in any form or format, compose, modify, and make derivative works of this material for any purpose, including commercial purposes, so long as they include credit to the Author of the original work.