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All Journal Jurnal Ekonomi, Manajemen, dan Akuntansi Universitas Ngudi Waluyo International Journal of Health, Economics, and Social Sciences (IJHESS)
Komsatun
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Economics, Econometrics & Finance Public Health Social Sciences

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Pengaruh yang terdiri dari Current Ratio (CR) Quick Ratio (QC), Gross Profit Margin (GPM), Operating Profit Margin (OPM) terhadap Harga Saham pada Perusahaan sektor Konsumsi yang terdaftar di Bursa Efek Indonesia Periode 2014-2016 Komsatun
Jurnal Ekonomi, Manajemen dan Akuntansi (JEMA) Universitas Ngudi Waluyo Vol 1 No 1 (2020): Periode Januari 2020 - JEMA
Publisher : Universitas Ngudi Waluyo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (220.629 KB)

Abstract

The purpose of this study is to examine the effect of Current Ratio (CR), Quick Ratio (QC), Gross Profit Margin (GPM), Operating Profit Margin (OPM) on Share Prices in Consumption sector companies listed on the Indonesia Stock Exchange in the year period 2014-2016. The purposive sampling technique was used to obtain a sample size of 22 companies or 66 data in three years. To analyze the hypothesis of this study using multiple linear regression with SPSS Version 21. The results showed that the Current Ratio (CR) and Gross Profit Margin (GPM) had no significant effect on stock prices, while the Quick Ratio (CR) and Operating Profit Margin (OPM) significant and significant effect on stock prices.
Analysis of the Protection of Women's Inheritance Rights in the Civil Inheritance Law System Kumala Dwi Hapsari; Komsatun; Mieke Anggraeni Dewi; Darmawan Tri Budi Utomo
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 7 No. 4: October-2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v7i4.8940

Abstract

The protection of women’s inheritance rights represents a fundamental issue within Indonesia’s civil inheritance law system, which continues to encounter various challenges stemming from patriarchal cultural influences and gender-biased social constructs. Although the Indonesian Civil Code (KUHPerdata) explicitly affirms that men and women are entitled to equal rights in inheritance matters, practical realities often reveal persistent disparities in wealth distribution. Such inequities frequently arise from societal perceptions that position men as the principal heirs while viewing women as less entitled to family property. This article aims to examine the legal protection afforded to female heirs within the framework of Indonesia’s civil inheritance law and to evaluate the extent to which principles of equality and non-discrimination have been effectively applied in legal practice. Employing a normative juridical approach, this study analyzes statutory regulations, judicial decisions, and relevant legal literature. The findings indicate that, although civil inheritance law normatively guarantees equal inheritance rights for women and men, gaps remain in its practical implementation. Therefore, strengthening legal protection mechanisms, enhancing gender awareness, and fostering cooperation between law enforcement institutions and women’s advocacy organizations are essential to achieving substantive justice for female heirs in Indonesia.
Co-Authors Budi Utomo, Darmawan Tri Kumala Dwi Hapsari Mieke Anggraeni Dewi