At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam
At-Tijaroh: Journal of Islamic Management and Business Studies (Print ISSN: 2356-492X | Online ISSN: 2549-9270) is a peer-reviewed academic journal
published biannually, in June and December, by the Faculty of Islamic Economics and Business, Universitas
Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan, Indonesia. The journal serves as a scholarly
platform to advance critical and constructive discourse in Islamic management and business, integrating
theoretical, empirical, and practical perspectives. Recognized for its academic contribution, At-Tijaroh has
been nationally accredited (SINTA 4) by the Ministry of Education,
Culture, Research, and Technology of the Republic of Indonesia.
The journal focuses on a broad spectrum of topics within Islamic Management and Business Studies, including
but not limited to: management science, muamalah, Islamic business ethics, Islamic business management,
Islamic marketing management, Islamic finance management, Islamic strategic management, Islamic operations
management, Islamic human resources management, and Islamic e-business. At-Tijaroh welcomes original
research articles, literature reviews, and case studies from academics, researchers, practitioners, and
policymakers that contribute to the development of Islamic economic and business thought grounded in Shariah
principles.
Inspired by the standards of internationally recognized journals such as the International Journal of
Islamic and Middle Eastern Finance and Management (Emerald, Scopus Q2) and the Journal of Islamic
Marketing (Emerald, Scopus Q1), At-Tijaroh is committed to upholding academic integrity, rigorous
peer-review processes, and the dissemination of impactful scholarship. With its inclusive scope and
scholarly rigor, the journal aspires to become a key reference for advancing sustainable, value-driven
practices in the field of Islamic business and management.
ANALISIS MODAL KERJA DALAM MENINGKATKAN PERTUMBUHAN LABA BERSIH PT. PERKEBUNAN NUSANTARA IV MEDAN
Ihsan Rambe* -
Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Sumatera Utara, Indonesia
Abstract
Working capital is the main factor driving the company’s operations. The purpose of the study was to ascertain the management of working capital in the company, PT. Perkebunan Nusantara IV, was able to increase the net profit growth. The method used descriptive research with quantitative approach.The results of the analysis in 2011-2015 showed that the working capital in 2013 and 2015 decreased. Net profit growth in 2012,2013 and 2015 showed decreased too.