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ANALISA YURIDIS TERHADAP EKSEKUSI PUTUSAN MAHKAMAH AGUNG REPUBLIK INDONESIA YANG TELAH BERKEKUATAN HUKUM TETAP ATAS OBJEK SENGKETA YANG SAMA DENGAN PUTUSAN YANG BERBEDA: (Studi Kasus Perkara No. 145/Pdt.G/1998/PN. Smg&Perkara No. 14/Pdt.G/2005/PN. Smg) Manab, Abd; Rahman, Taufikur
ASA Vol 4 No 2 (2022): AGUSTUS
Publisher : Program Studi Hukum Keluarga Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58293/asa.v4i2.43

Abstract

Humans in social interactions in the life of society, nation and state, often cause conflict between one another. This conflict can sometimes be resolved peacefully, sometimes it also causes continuous tensions, causing disputes on both sides. Based on the description of the Juridical Review of the Execution of Decisions of the Supreme Court of the Republic of Indonesia which have permanent legal force on the same object of dispute with different decisions (Case Study of Decision on Case No. 145/ Pdt.G/1998/ PN. SMG and Decision on Case No. 14 / Pdt.G/ 2005/ PN. SMG), it can be concluded as follows: That the implementation of the decision or execution of 2 (two) decisions of the Supreme Court of the Republic of Indonesia which have permanent legal force on the object of the same dispute is in accordance with the laws and regulations. The applicable invitation is the provisions of the Civil Procedure Code (HIR), that the right solution to ensure legal certainty for justice seekers through the Judiciary is to request a judicial review.
INTELLECTUAL CAPITAL, GOODWILL DAN NILAI PERUSAHAAN: PERAN GOOD CORPORATE GOVERNANCE Puspita, Kurnia Ayu; Rahman, Taufikur
J-ISCAN: Journal of Islamic Accounting Research Vol. 7 No. 1 (2025): J-ISCAN : Journal of Islamic Accounting Research
Publisher : Universitas Sultanah Nahrasiyah

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Abstract

This study aims to determine the effect of intellectual capital and goodwill on firm value moderated by good corporate governance in companies listed on the Jakarta Islamic Index 70 for the period 2021-2023. This type of research is an explanatory quantitative method with a population of all companies listed on the JII 70 for the period 2021-2023. The sample of this study was determined using the purposive sampling method to obtain 93 samples. The type of data used is panel data. The hypothesis of this study was tested using the Moderated Regression Analysis (MRA) test with the eviews software analysis tool version 13. The results of this study indicate that the intellectual capital variable has a negative and significant effect on firm value, while goodwill has a positive and significant effect on firm value. This study also shows that good corporate governance is able to moderate the effect of intellectual capital and goodwill on firm value.  
Determinants of Islamic Bank Market Capitalisation: The Moderating Role of Banking Growth in the MENA Region Rahman, Taufikur; Arinta, Yusvita Nena; Rahmayanti, Dini; Nurhadi, Bayu
Jurnal Analisis Bisnis Ekonomi Vol 23 No 1 (2025)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v23i1.15076

Abstract

Market Capitalisation is an important market indicator of the value of a company's shares. This study aims to analyze the role of banking growth in the relationship between the educational background of Islamic Supervisory Board (ISB) and market capitalism of Islamic banking in the Middle East and North Africa (MENA) region. The samples of this research are 183 Islamic banks in the Middle East and North Africa (MENA) region. Data was obtained from the ESGI database. The method used is Ordinary Least Squares and MRA to test the relationship between ISB educational background and market capitalisation and the role of banking growth as a moderating variable. The results show that the ISB educational background positively affects the market capitalisation of Islamic banks in the MENA region and the banking growth has succeeded in strengthening this effect. These findings offer insight to consider in establishing an Islamic supervisory board with a high educational background so that investor confidence becomes stronger in choosing their investments. These findings show the importance of a method of governance, transparency, and responsibility that an Islamic supervisory board must have so that its knowledge is appropriate to its field.