Abstract:This study aims to analyze the impact of liquidity ratios on the corporate value of banking companies with the role of capital structure as a moderating variable. The data used in this study are secondary data obtained from…
rom the annual financial reports of Bank Syariah Indonesia listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The method used is multiple regression analysis with a model that includes the interaction between liquidity ratios (Current Ratio) and capital structure (Debt to Equity Ratio) as a moderating variable on corporate value, measured by Price to Book Value (PBV). The results of the study show that liquidity ratios have a positive and significant impact on corporate value, while capital structure has a negative impact on corporate value. In addition, the interaction test shows that capital structure acts as a moderating variable that reduces the positive impact of liquidity ratios on corporate value. These findings indicate that although a high liquidity ratio can increase corporate value, this effect may be diminished if the bank has a capital structure more dominated by debt. This study provides important implications for bank management in balancing liquidity and capital structure to maximize corporate value.
Abstract:This study aims to analyze the relationship between nurse characteristics and factors associated with nurses’ compliance in documenting nursing care in EMRs at RSUD Pameungpeuk Garut. This research employed an analytic survey…
survey with a cross-sectional approach and involved 94 respondents. Primary data were collected using questionnaires on nurses’ characteristics, knowledge, attitude, motivation, and head nurse supervision. Data analysis was conducted using the Chi-Square test. The results showed a significant relationship between head nurse supervision (p = 0.027) and nurses' compliance in documenting nursing care in EMRs. The study concludes that there is a relationship between head nurse supervision and nurses’ compliance in nursing care documentation within EMRs. Nurses who receive regular supervision tend to have higher compliance in documentation compared to those who are not supervised by the head nurse.
Abstract:This study aims to measure the level of effectiveness of the campaign equipment (APK) of legislative candidates in the 2024 general election campaign with the object of East Java province. To create a positive image to attract…
ttract voters, visual campaign equipment is used, namely banners, billboards, social media and so on as regulated in the General Election Commission Regulation (PKPU). So that the campaign program of each legislative candidate is very important to evaluate the effectiveness of the campaign equipment. Data collection was carried out by purposive sampling. The researcher conducted a validity test of the questions before distributing the questionnaire. After the data was collected, the data was analyzed quantitatively using the EPIC model analysis with 12 indicators. The questionnaire has been tested for validity and reliability and scaled according to the Likert rule (1-5). Then tabulation was carried out on the respondents' answers to then be averaged and applied through the EPIC diagram. The calculation results showed that two dimensions, namely the Persuasion and Communication dimensions, got a value of 3.22 and 3.14 in the effective criteria and the next two variables, namely Empathy and Impact, got a value of 3.48 and 3.47 in the effective criteria. Of the various indicators, the question with the lowest value was about the legislative candidate's promise with a score of 3.01, considering that political promises are the most vulnerable things to prospective voters and influence the next election.
Abstract:The development of technology, especially in social media, is increasingly developing every year, which is commonly used daily by the public with the aim of obtaining information. The approach used in this study is the Social…
ocial Media Analytics (SMA) framework to analyze sentiment using NoLimit Indonesia software. Sentiment Analysis is a measurement of sentiment or emotion of social media users based on content analysis (positive/negative/neutral). This study aims to determine the sentiment analysis using the keywords "contraceptives" and "condoms" on the opinions of social media users regarding the policy of using contraceptives for students and adolescents with a period of one week. The results showed that neutral sentiment was 6,232 X account users, negative sentiment was 359 X account users, and 86 X account users were in a negative position. The conclusion of the study is that the response of social media X users was more neutral at 93%, 5.4% negative and 1.3% positive towards the policy on the use of contraceptives for teenagers or students in regulation 28 of 2024 concerning the Implementing Regulations of Law (UU) Number 17 concerning health which includes several health programs including in the reproductive system in article 103, especially in paragraph (4) point e, namely the provision of contraceptives, this is what is problematic and invites public attention
Abstract:To determine the rightful heirs must be determined in court voluntarily as regulated in Article 49 Letter b of Law Number 3 of 2006 concerning the Authority of Religious Courts. However, in reality there are heirs who are…
e unwilling to submit an application for the determination of heirs, resulting in the obstruction of the rights of other heirs. The purpose of writing this thesis is to explain the procedures and special requirements in submitting a contentious determination of heirs, to explain the evidence of the applicants against the heirs, and to explain the efforts made to overcome obstacles in determining heirs contentiously. This research is an empirical legal research, data is obtained directly through interviews and literature reviews. Data is collected and then analyzed qualitatively. The results of this study indicate that there are still many heirs who submit the determination of heirs voluntarily with a lack of parties and result in their decisions being declared unacceptable, but in terms of contention there are still many heirs, judges and lawyers who do not know that there are provisions in the Circular of the Supreme Court (SEMA) Number 5 of 2021- Formulation of the Law of the Religious Chamber-2.b there are special procedures and requirements and proof in the submission as well as obstacles and efforts that must be made in the application for determination of heirs contentiously which is different from voluntary. It is recommended that the Sharia Court provide information regarding the new provisions in submitting applications to both lawyers and interested parties in order to obtain legal certainty because many parties do not yet know these provisions.
Abstract:Article 6 of Law No. 4 of 1996 gives creditors the right to execute parate against the object of the mortgage. However, in decision No. 0112/Pdt.G/2017/MS-BNA, the Sharia Court annulled the deed of gift. This study aims…
to analyze the judge's considerations, the legal force of certificates and deeds in bank mortgages, and legal protection for mortgage holders. This study is a normative legal study. Data were collected and then analyzed qualitatively. The results of the study indicate that the judge annulled the gift because it did not meet the legal requirements according to Islamic law and the Compilation of Islamic Law. The decision has implications for the cancellation of all related documents, including the certificate of ownership, the deed of granting mortgage rights, and the credit agreement, so that they no longer have legal force as debt collateral. Legal protection of creditors due to cancellation of grants according to Article 11131 of the Civil Code, even though the collateral guarantee is cancelled, the creditor still has legal protection through general guarantees, namely that all of the debtor's assets can be used as objects of debt fulfillment and the creditor can request seizure of collateral and the application of the principle of good faith of the bank that has acted according to the procedure for granting credit. It is expected that judges will prioritize the principles of justice, proportionality, the principle of good faith, and substantive justice in banking and financing practices in Indonesia.
Abstract:The discussion of interpretation in online media today does not only cover the transition from print media to digital media, but can also include the development of direct interpretation studies. This reflects the diversity…
ity of approaches and perspectives in the discussion of interpretation on the internet today . This writing aims to identify ways the study and presentation and approaches applied to the study of interpretation are very diverse website tafsirq.com , and to understand the dominant interpretation ideology on this website . in explaining questions related to the study of interpretation on this website . This research applies descriptive-analytical method. This method is used to study and analyze sources on the study of interpretations available on the tafsirq.com website , with the aim of providing a clear and detailed picture of the interpretive approaches and ideologies used on the site. Presentation in site Tafsirq.com in data display, there are displays such as the Qur'an, the Medina mushaf, stories of wisdom, prayers, and recitations per verse, also equipped with the DSN Fatwa. on the Tafsirq.com site , there are two tafsir books Which use with discussion method use title (topic). This site is said to be credible because on its website , the administrator displays responsible for content and in interpreting the verses I have referred to the famous tafsir books from the Tafsir Al-Misbah and Tafsir Jalâlīn .
Abstract:The complexity of the global economy and demands for accountability drive the need for a comprehensive study of financial management strategy typologies that align with the characteristics of Islamic educational institutions…
ions and Islamic economic principles. This research aims to identify, classify, and analyze financial management strategy typologies in Islamic educational institutions from an Islamic economic perspective. Effective financial management presents a major challenge for Islamic educational institutions facing global economic complexity and accountability demands, while most still rely on conventional models that have not fully accommodated Islamic values. Using the Systematic Literature Review (SLR) method with the PRISMA protocol, this research analyzed 6 selected articles from 77,522 articles identified from three major academic databases. The results revealed five typologies of financial management strategies in Islamic educational institutions: (1) pure sharia principles-based that emphasize sharia compliance, maqashid sharia, and justice; (2) audit and accountability-based that focus on legal compliance, transparency, and fraud prevention; (3) governance and professionalism-based that prioritize financial manager competence; (4) management function-based that include planning, organizing, implementation, and supervision; and (5) integration of Islamic values into the education system. Despite showing different characteristics, all typologies aim to achieve financial sustainability while maintaining sharia compliance. This research provides a conceptual framework that can serve as a reference in developing adaptive and contextual financial management models according to the characteristics of Islamic educational institutions.
Abstract:This study aims to analyze the inventory recording and valuation methods applied by the Elpetigai Tasikmalaya Consumer Cooperative based on the provisions of PSAK 14. The research method employed is descriptive qualitative,…
ve, supported by quantitative analysis, through documentation studies, interviews, and financial statement analysis for the period of 2022 to 2024. The results of this study indicate that the cooperative uses a perpetual inventory recording system and the FIFO (First In, First Out) valuation method, which largely complies with PSAK 14. However, in terms of disclosure, the cooperative has not fully met the standards, as it does not include detailed accounting policies and inventory impairment information. This non-compliance affects the transparency and reliability of the financial statements, which may influence managerial decision-making. The study highlights the importance of implementing updated accounting standards to enhance the credibility of financial reporting and provides recommendations for improving inventory management to strengthen the cooperative’s financial stability and operational efficiency.
Abstract:This study aims to identify and analyze the influence of profitability, liquidity, and corporate governance on the quality of profits. This research was conducted on the food and beverage sub-sector listed on the Indonesia…
ia Stock Exchange in the 2019-2023 period using a quantitative approach. The sample determination was carried out by the purposive sampling method, resulting in a total of 12 companies observed over a period of 5 years, so that the total sample used was 60. Data analysis was carried out using the SPSS 26 program. The results showed that profitability, audit committees, and institutional ownership had a significant effect on the quality of profits, while liquidity and independent commissioners did not show a significant influence. However, simultaneously, all of these variables have a significant effect on the quality of profit.