Abstract:Studi ini menganalisis pengaruh Total Debt Ratio (TDR) dan Receivable Turnover (RTO) terhadap Return on Equity (ROE) pada perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2025.…
021-2025. Kesenjangan penelitian (gap) yang diangkat ialah fluktuasi tajam profitabilitas sektor pascapandemi di tengah kenaikan beban utang dan tekanan pengelolaan piutang, yang belum dijelaskan secara konsisten oleh studi terdahulu. Pendekatan kuantitatif asosiatif diterapkan pada data sekunder laporan keuangan tahunan auditan. Melalui purposive sampling, diperoleh 12 perusahaan dengan 60 observasi firm-year, dianalisis dengan regresi linier berganda setelah transformasi akar kuadrat guna memenuhi asumsi normalitas. Hasil menunjukkan TDR tidak berpengaruh signifikan secara parsial terhadap ROE, sedangkan RTO berpengaruh signifikan positif secara parsial. Secara simultan, TDR dan RTO berpengaruh signifikan terhadap ROE dengan kontribusi (Adjusted R Square) sejumlah 14,0%. Temuan ini mengindikasikan bahwa efisiensi penagihan piutang, bukan semata struktur utang, lebih menentukan profitabilitas ekuitas pada sektor ini.
Abstract:Penelitian ini menganalisis pengaruh Gross Profit Margin (GPM) dan Return on Equity (ROE) terhadap pertumbuhan laba pada perusahaan industri makanan olahan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024.…
. Kesenjangan penelitian (gap) muncul dari fluktuasi pertumbuhan laba yang tidak konsisten, sementara penelitian terdahulu menunjukkan hasil yang beragam mengenai pengaruh rasio profitabilitas terhadap laba. Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif kausal. Sebanyak 13 perusahaan dipilih melalui teknik purposive sampling dari populasi 32 perusahaan industri makanan olahan, sehingga diperoleh 52 sampel data. Data dianalisis menggunakan regresi linier berganda dengan bantuan IBM SPSS Statistics 25. Uji asumsi klasik membuktikan model regresi berdistribusi normal, bebas multikolinearitas, heteroskedastisitas, dan autokorelasi. Uji parsial (uji t) menunjukkan GPM tidak berpengaruh signifikan terhadap pertumbuhan laba, sedangkan ROE berpengaruh positif dan signifikan. Uji simultan (uji F) menunjukkan GPM dan ROE secara bersama-sama berpengaruh signifikan terhadap pertumbuhan laba, dengan koefisien determinasi sebesar 12,6 persen. Temuan ini mengindikasikan bahwa efisiensi penggunaan ekuitas lebih menentukan pertumbuhan laba dibandingkan margin laba kotor, sehingga memberikan wawasan praktis bagi manajer dan investor pada industri makanan olahan.
Abstract:This study examines the effect of employee mutation on anxiety and productivity in the new workplace of educational staff at UIN Palopo. This study aims to determine the effect of mutation on anxiety, the effect of mutation…
ion on productivity, and the relationship between anxiety and productivity among educational staff at UIN Palopo. This research employed a quantitative approach with a causal associative design. The sample consisted of 65 educational staff. Data were collected using a Likert-scale questionnaire. Data analysis was conducted using descriptive and inferential statistics with the assistance of IBM SPSS Statistics. The results showed that mutation had a positive and significant effect on employee anxiety, with a significance value of 0.000 < 0.05 and a coefficient of determination of 48%. Mutation also had a positive and significant effect on productivity, with a significance value of 0.000 < 0.05 and a coefficient of determination of 43%. Meanwhile, the correlation between anxiety and productivity was 0.198 with a significance value of 0.114 > 0.05, indicating that the relationship was not significant. Therefore, mutation had an effect on anxiety and productivity, while anxiety did not have a significant relationship with the productivity of educational staff at UIN Palopo.
Abstract:This study is motivated by a fundamental problem concerning how the character-education values contained in the book of Akhlāq Lil Banīn can be implemented consistently and meaningfully within Arabic language learning, amid…
amid an intense schedule, a diversity of methods, and the gap between the readiness of learners and educators in the boarding environment. This study aims to analyze and describe the implementation of character-education values from the book of Akhlāq Lil Banīn in Arabic language learning activities at the MBS Al Mujahidin Islamic Boarding School, Gunungkidul, Yogyakarta. The method used is qualitative, with data collected through observation, interviews, and documentation; informants were selected by purposive sampling, and data analysis comprised data reduction, data presentation, and drawing conclusions. The results show that the implementation of character values takes place integratively, intensively, and contextually through a combination of formal school activities and non-formal dormitory activities such as mufrodat, hiwar, muhadhoroh, qirā’ah, muḥādatsah, and integrated Arabic learning. These activities not only develop linguistic competence but also serve as a medium for internalizing religious, disciplinary, responsibility, and social-care values through habituation and role modeling. Challenges were also found in the form of differing prior abilities among learners, a dense activity schedule, and the dynamic assignment of educators, all of which affect the absorption and internalization of values. It is concluded that the success of Akhlāq Lil Banīn-based character education depends heavily on pedagogical adaptation, differentiated learning, and management of the activity rhythm.
Abstract:The Qur'an, as the primary source of Islamic teachings, contains legal verses that require in-depth interpretation for proper application, one notable example being Tafsir al-Maraghi by Ahmad Musthafa al-Maraghi, a contemporary…
mporary Egyptian scholar known for his moderate stance and independence from madhhab fanaticism. This study aims to reveal al-Maraghi's typology of ijtihad in interpreting legal verses, identify the legal products he produced, and examine his responses to contemporary legal issues. The research employs a library research method with a descriptive-analytical approach and fiqhi tafsir framework, using Tafsir al-Maraghi as the primary source alongside various ahkam tafsir and fiqh works as secondary sources, analyzed through content analysis and comparative reasoning. The findings show that al-Maraghi developed an integrative ijtihad model combining five typologies, namely bayani, tarjihi, maqashidi, istislahi, and tajdidi, with maqashid al-shari'ah orientation as the most dominant character, spanning worship, marriage, inheritance-testament, transactions, politics, and criminal law. The study concludes that this ijtihad pattern produces moderate, contextual legal interpretations relevant to the development of contemporary Islamic law in Indonesia. Further research is recommended to apply a systematic contemporary maqashid approach.
Abstract:Companies listed in the Jakarta Islamic Index 70 (JII70) provide a unique research context because they operate within an Islamic capital market framework that applies sharia screening criteria and financial requirements.…
. Despite being guided by the same sharia principles and regulatory environment, JII70 companies still show variations in financial performance. Although previous research has examined the factors that affect financial performance, empirical evidence regarding the influence of efficiency, market ratios, liquidity, and leverage still shows inconsistent results, particularly in companies that comply with sharia principles. Therefore, this study aims to analyze the influence of efficiency, market ratio, liquidity, and leverage on the financial performance of companies listed on JII70 by using Return on Assets (ROA) as a performance indicator. This study uses a quantitative approach by utilizing secondary data obtained from the annual reports of 57 non-financial companies during the period 2021–2025, resulting in 285 company-year observations. Panel data regression analysis was performed using the Fixed Effects model with Driscoll–Kraay error standard to overcome the problems of heteroscedasticity and autocorrelation. The results show that efficiency measured by Total Asset Turnover (TATO) and market ratio measured by Price-to-Book Value (PBV) have a positive and significant effect on financial performance. Meanwhile, liquidity measured by Current Ratio (CR) and leverage measured by Debt-to-Asset Ratio (DAR) have a positive but not statistically significant effect on financial performance. The findings of this study support the Signaling Theory by showing that efficiency and market ratio provide stronger signals regarding company quality and financial performance in the context of the Islamic capital market in Indonesia. These findings provide practical implications for managers in improving company performance as well as for investors in making more informed investment decisions
Abstract:The purpose of this research is to examine the effect of auditors’ competence, workload, and personality type on auditors’ fraud detection ability at the Central Sulawesi Province Audit Board of Indonesia (BPK) Representative…
sentative Office. This research employed a quantitative approach using a survey method. The population consisted of 40 auditors, and the sample was determined using a saturated sampling technique (total sampling), involving all 40 auditors as research respondents. Data collected through Likert-scale questionnaires were analyzed using multiple linear regression with IBM SPSS Statistics version 25. The results indicate that personality type has a positive and significant effect on auditors’ fraud detection ability, while competence and workload do not show significant partial effects. However, all independent variables simultaneously influence fraud detection ability. Based on the adjusted R-square value of 0.324, the research model explains 32.4% of the variation in auditors’ fraud detection ability, while the remaining 67.6% is explained by other factors outside the research model
Abstract:Line Webtoon merupakan aplikasi komik digital yang menyediakan beragam judul dan genre bagi penggunanya. Ulasan pengguna masih memuat keluhan mengenai kualitas layanan, seperti gangguan iklan, kestabilan aplikasi, dan sistem…
stem koin, serta kualitas konten digital, terutama keterlambatan pembaruan episode dan ketidakjelasan kelanjutan cerita. Penelitian ini bertujuan untuk menganalisis kualitas layanan, kualitas konten digital, kepuasan pengguna, hubungan kualitas layanan dengan kualitas konten digital, serta pengaruh kedua variabel tersebut terhadap kepuasan pengguna aplikasi Line Webtoon pada pengikut akun autobase Webcomicfess di X. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif dan verifikatif. Data dikumpulkan melalui kuesioner kepada 97 responden yang dipilih menggunakan nonprobability sampling dengan teknik purposive sampling. Data dianalisis menggunakan statistik deskriptif, korelasi Pearson, regresi linear berganda, uji parsial, uji simultan, dan koefisien determinasi dengan bantuan IBM SPSS Statistics 25. Hasil uji F menunjukkan bahwa kualitas layanan dan kualitas konten digital secara simultan berpengaruh signifikan terhadap kepuasan pengguna aplikasi Line Webtoon. Hasil tersebut menunjukkan bahwa peningkatan kepuasan pengguna memerlukan pengelolaan kualitas layanan dan kualitas konten digital secara terpadu.
Abstract:Perkembangan TikTok Shop mengubah cara konsumen memperoleh informasi, menilai produk, dan melakukan pembelian melalui interaksi langsung serta bukti sosial. Penelitian ini menganalisis live shopping, social proof, keputusan…
san pembelian, serta pengaruh live shopping dan social proof terhadap keputusan pembelian produk merek Azarine pada konsumen perempuan pengguna TikTok Shop di Kecamatan Parungponteng, Kabupaten Tasikmalaya. Penelitian menggunakan pendekatan kuantitatif dengan metode deskriptif dan verifikatif. Data diperoleh melalui kuesioner yang melibatkan 111 responden. Responden dipilih menggunakan nonprobability sampling dengan teknik purposive sampling. Data dianalisis menggunakan statistik deskriptif, korelasi Pearson, regresi linear berganda, uji parsial, uji simultan, dan koefisien determinasi dengan bantuan IBM SPSS Statistics 26. Hasil penelitian menunjukkan bahwa live shopping, social proof, dan keputusan pembelian berada dalam kategori tinggi. Live shopping berpengaruh signifikan terhadap keputusan pembelian. Social proof juga berpengaruh signifikan terhadap keputusan pembelian dan memberikan kontribusi relatif lebih besar dibandingkan live shopping. Secara simultan, live shopping dan social proof berpengaruh signifikan terhadap keputusan pembelian produk merek Azarine. Temuan ini menunjukkan bahwa peningkatan keputusan pembelian memerlukan penyampaian informasi yang jelas melalui live shopping serta pengelolaan social proof yang autentik, relevan, dan dapat dipercaya.
Abstract:Fenomena kenakalan remaja (juvenile delinquency) di era kontemporer telah berkembang menjadi implikasi sosial yang mengkhawatirkan, baik dalam konsetualisasi urban maupun rural. Penelitian ini bertujuan untuk menganalisis…
s dampak kenakalan remaja terhadap eskalasi konflik sosial komunitas antara Desa Luhu dan Desa Iha, Kecamatan Huamual, Kabupaten Seram Bagian Barat, serta merumuskan resolusi holistik berbasis perspektif Pendidikan Islam. Metodologi yang diaplikasikan dalam studi ini adalah pendekatan deskriptif kualitatif melalui studi lapangan (field research). Data dikumpulkan melalui teknik observasi partisipatif, wawancara mendalam terhadap 10 informan multi-sektoral (tokoh agama, adat, masyarakat, aparat TNI/Polri, dan pemuda), serta dokumentasi. Temuan penelitian menunjukkan bahwa manifestasi kenakalan remaja yang dominan menjadi pemicu friksi dan integrasi destruktif antar-desa meliputi konsumsi minuman keras (sopi dan sageru), perkelahian kelompok, perjudian, dan disfungsi interaksi dalam pacaran inter-desa yang memicu polarisasi komunal serta kerugian material dan imaterial. Dalam tinjauan Pendidikan Islam, fenomena kemerosotan moralitas ini diakibatkan oleh minimalnya internalisasi nilai spritual dan kedangkalan rekonstruksi akhlak anak. Pendidikan Agama Islam memainkan peranan krusial tidak hanya sebatas fungsi kognitif (ta'lim), melainkan harus dioptimalkan dalam dimensi pembentukan karakter (ta'dib) dan pengasuhan spiritual secara holistik (tarbiyah) lintas lingkungan keluarga, lembaga formal, dan instrumen kemasyarakatan guna meminimalisir deviasi sosial remaja.