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<![CDATA[ANALISIS PENJELASAN FIQIH DARAH HAID METODE BUYA YAHYA TERHADAP PEMAHAMAN MAHASISWA FAKULTAS HUKUM UNIVERSITAS MUHAMMADIYAH KALIMANTAN TIMUR ]]>
<![CDATA[Tsalis, Khodijah Nur]]>;
<![CDATA[Pratama, Rio Arif]]>;
<![CDATA[Jamal, Sri Wahyuni]]>;
<![CDATA[Wulandari, Dewi]]>;
<![CDATA[Piantari, Ni Komang Putri]]>
<![CDATA[ Ar-Risalah Media Keislaman Pendidikan dan Hukum Islam Vol 22 No 2 (2024): (October 2024) ]]>
Publisher : <![CDATA[LPPM IAI IBRAHIMY GENTENG BANYUWANGI ]]>
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DOI: 10.69552/ar-risalah.v22i2.2662
<![CDATA[Understanding the fiqh of menstrual blood is very important for women, but not many formal schools teach menstrual blood material in Islamic religious studies. Though it is not easy to understand it because the menstrual blood cycle of each woman is different. This study aims to analyze the explanation of fiqh of menstrual blood in Buya Yahya's method and the basic knowledge of fiqh of menstrual blood on the understanding of UMKT Faculty of Law students. Buya Yahya's method in explaining the fiqh of menstrual blood is considered as one of the methods that is easy to understand. This research uses quantitative methods with data collection techniques used are questionnaires, with primary data sources, namely data obtained directly from the source through the distribution of forms. The data analysis technique used is multiple linear regression. The results showed that students understand the basic knowledge of fiqh of menstrual blood and the explanation of fiqh of menstrual blood in Buya Yahya's method.]]>
<![CDATA[The Bionomic Equilibrium Model for Balancing Forest Conservation and Economic Growth: Empirical Evidence from Indonesia: ]]>
<![CDATA[Jamal, Sri Wahyuni]]>;
<![CDATA[Suparno, Suparno]]>;
<![CDATA[Hadiyanti, Sofia Ulfa Eka]]>;
<![CDATA[Sadidah, Dian]]>;
<![CDATA[Dewi, Mutiara]]>
<![CDATA[ BHUMI: Jurnal Agraria dan Pertanahan Vol. 9 No. 2 (2023): Bhumi: Jurnal Agraria dan Pertanahan ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian kepada Masyarakat, Sekolah Tinggi Pertanahan Nasional ]]>
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DOI: 10.31292/bhumi.v9i2.679
<![CDATA[Abstract: The objective of this study is to balance forest conservation with economic growth while accounting for the rate of deforestation. The methodology employed in this research utilizes a mathematical modeling approach, specifically adopting the logistic model to represent forest growth rates. In addition, numerical analysis is applied to illustrate the impact of economic activities on forest areas. The data used in the study consist of deforestation rates in Indonesia from 2000 to 2021. The findings indicate that the rate of economic activity in forested areas is directly proportional to the reduction in forest area. If the rate of deforestation due to economic activity approaches the forest growth rate, the likelihood of forest area reduction increases, and forest depletion will occur if the two rates become equal. To resolve the dilemma between forest conservation and economic growth, this study proposes a solution consisting of three key steps: (1) establishing a minimum forest area that is strictly protected from economic exploitation; (2) setting the ratio between forest growth rates and economic activity rates as a primary foundation for ensuring sustainable forest conservation and economic development; and (3) calculating environmental costs, such as reforestation, based on the proportional relationship between deforestation rates and forest growth rates. Keywords: Deforestation, Environmental Cost, Economy, Forest, Growth Rate]]>
<![CDATA[Model Klasik dan Model Fraksional untuk Dinamika Penyebaran Virus Covid-19 Berbasis Model Lotka-Volterra ]]>
<![CDATA[Suparno, Suparno]]>;
<![CDATA[Jamal, Sri Wahyuni]]>;
<![CDATA[Safitri, Riski]]>
<![CDATA[ PYTHAGORAS Jurnal Matematika dan Pendidikan Matematika Vol. 19 No. 2: December 2024 ]]>
Publisher : <![CDATA[Department of Mathematics Education, Faculty of Mathematics and Natural Sciences, UNY ]]>
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DOI: 10.21831/pythagoras.v19i2.76358
<![CDATA[Covid-19 telah menjadi pandemi global sejak pertama kali muncul pada akhir tahun 2019. Pandemi ini ditandai dengan penyebarannya yang cepat dan gejalanya yang tidak muncul dengan cepat. Penelitian ini bertujuan untuk menganalisis dinamika penyebaran virus Covid-19 menggunakan pendekatan model Lotka-Volterra. Model yang diusulkan melibatkan model turunan klasik yang memuat order bilangan bulat dan model turunan fraksional dengan order fraksional. Model matematika yang terbentuk memiliki dua titik ekuilibrium yang berbeda: titik ekuilibrium trivial dan titik ekuilibrium tak nol. Untuk model klasik, kestabilan titik ekuilibrium trivial adalah saddle, sedangkan titik ekuilibrium tak nol bersifat stabil asimptotik lokal. Selanjutnya, stabilitas lokal untuk model fraksional juga dibahas berdasarkan kondisi stabilitas Matignon. Karena melibatkan efek memori, model turunan fraksional memberikan gambaran yang lebih memadai dan realistis mengenai fenomena alam yang timbul dari model tersebut. Selain itu, hasil numerik menunjukkan bahwa parameter fraksional berpengaruh terhadap dinamika penyebaran Covid-19. Hasil ini mungkin dapat digunakan sebagai sebuah strategi bagi para pemangku jabatan dalam mengendalikan penyebaran pandemi.]]>
<![CDATA[Dampak Profitabilitas dan Komposisi Aktiva terhadap Keputusan Struktur Modal ]]>
<![CDATA[Fahlefi, M Rio Arezky Firza]]>;
<![CDATA[Jamal, Sri Wahyuni]]>;
<![CDATA[Anshari, Rahman]]>
<![CDATA[ Mandiri : Jurnal Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Februari 2024 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa ]]>
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DOI: 10.59086/jak.v3i1.634
<![CDATA[Penelitian ini menganalisis pengaruh profitabilitas dan struktur aktiva terhadap struktur modal perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Menggunakan metode purposive sampling dengan 17 perusahaan sebagai sampel selama periode 2018-2023, penelitian ini mengolah data melalui regresi linear berganda dengan bantuan aplikasi SPSS. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh negatif dan tidak signifikan terhadap struktur modal, mengindikasikan bahwa perusahaan cenderung menggunakan dana internal ketika memiliki kas yang lebih besar. Di sisi lain, struktur aktiva berpengaruh positif dan signifikan terhadap struktur modal, menunjukkan bahwa aset tetap yang besar memerlukan pendanaan melalui utang karena tidak dapat sepenuhnya dibiayai oleh ekuitas. Secara simultan, profitabilitas dan struktur aktiva terbukti berpengaruh signifikan terhadap struktur modal. Penelitian ini memberikan kontribusi orisinalitas dengan memperluas cakupan sampel dan periode penelitian dibanding studi sebelumnya yang hanya menggunakan 4 perusahaan pada periode 2013-2021. Temuan ini memiliki implikasi praktis bagi manajemen perusahaan dalam pengambilan keputusan pembiayaan, khususnya terkait alokasi sumber dana internal dan eksternal serta pertimbangan struktur aset dalam menentukan komposisi modal optimal. This study examines the effect of profitability and asset structure on the capital structure of food and beverage companies listed on the Indonesia Stock Exchange. Using a purposive sampling method with 17 companies as samples from 2018 to 2023, the research analyzes data through multiple linear regression processed with SPSS. The results indicate that profitability has a negative and insignificant effect on capital structure, suggesting that companies tend to rely on internal funding when cash reserves are sufficient. In contrast, asset structure has a positive and significant impact on capital structure, implying that large fixed assets often require debt financing since they cannot be fully covered by equity. Simultaneously, profitability and asset structure collectively show a significant influence on capital structure. This study enhances originality by expanding the sample size and research period compared to prior research, which only included four companies from 2013 to 2021. The findings provide practical implications for corporate financial decision-making, particularly in optimizing funding sources (internal vs. external) and considering asset composition when determining an ideal capital structure. ]]>
<![CDATA[ANALISIS PENGARUH LEVERAGE, FINANCIAL PERFORMANCE FIRM SIZE DAN SALES GROWTH TERHADAP FIRM VALUE PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Fauziah, Fenty]]>;
<![CDATA[Jamal, Sri Wahyuni]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 4, No 2 (2020) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
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DOI: 10.31293/rjabm.v4i2.4874
<![CDATA[This study aims to analyze the effect of leverage, financial performance, firm size and sales growth on firm value. The study population is all manufacturing companies listed on the Indonesian stock exchange, the period 2017 - 2018. The sample selection uses a purposive sampling method. Data analysis and hypothesis testing were carried out using a structural equation modeling approach using the Eviews 11. The results showed that financial performance and sales growth had a significant effect on firm value. investors in making investment decisions view the level of profitability from their ability to manage assets. The ability to manage assets creates sales growth so that it can get maximum profit. Both of these things can increase the company's value in the market. Investors in making investment decisions generally do not consider several factors as a whole, so that the right investment decisions will be obtained.]]>
<![CDATA[Pengaruh Biaya Produksi dan Current Ratio Terhadap Pertumbuhan Laba Perusahaan Subsektor Food and Beverage ]]>
<![CDATA[Devita Sari]]>;
<![CDATA[Sri Wahyuni Jamal]]>;
<![CDATA[Fenty Fauziah]]>
<![CDATA[ Journal of Trends Economics and Accounting Research Vol 5 No 4 (2025): June 2025 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/jtear.v5i4.2063
<![CDATA[The availability of raw materials for the Food and Beverage industry is a sector that continues to grow and contributes greatly to supporting national economic growth. This opens up opportunities for Food and Beverage Subsector companies to increase their profit growth. Therefore, in increasing profit growth, it can be seen from two factors, namely production costs and current ratio. This study aims to analyze the effect of production costs and current ratio on profit growth in Food and Beverage Subsector companies. Data were collected through documentation techniques, which had a sample of 7 companies for 9 years (2015 - 2023) and a total of 63 data using purposive sampling techniques. This study uses a quantitative approach with multiple linear regression analysis techniques. The results of the study show that production costs have a smaller t-count value than the t table, which is -2,400> 2,000 and a sig. value. 0.019 < 0.05 or significance value is smaller than 0.05, then the production cost variable (X1) is stated to have a significant effect on profit growth (Y). While the current ratio has a calculated t value that is smaller than the t table value, which is 0.143 < 2,000 and a sig. value of 0.887 > 0.05 or significance value is greater than 0.05, then the current ratio variable (X2) is stated to have no significant effect on profit growth (Y). The implication of this study is the importance of managing operational costs efficiently. Companies should be careful in making financing decisions, because production costs that are too high can hinder profit growth. And efficient management of current assets remains important to maintain financial stability.]]>
<![CDATA[Pengaruh Literasi Keuangan dan Gaya Hidup Hedonisme terhadap Perilaku Keuangan pada Mahasiswa ]]>
<![CDATA[Rahmawati, Nur]]>;
<![CDATA[Fauziah, Fenty]]>;
<![CDATA[Jamal, Sri Wahyuni]]>
<![CDATA[ Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 3 (2025): JISAMAR (Journal of Information System, Applied, Management, Accounting and Resea ]]>
Publisher : <![CDATA[Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta ]]>
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DOI: 10.52362/jisamar.v9i3.2012
<![CDATA[This study aims to examine the influence of financial literacy and hedonistic lifestyle on the financial behavior of undergraduate management students at Universitas Muhammadiyah Kalimantan Timur. Financial literacy refers to an individual’s ability to understand, believe in, and effectively manage personal finances. Meanwhile, a hedonistic lifestyle reflects a tendency to pursue short-term pleasures without considering long-term financial consequences. This research employed a quantitative approach using a survey method, with data collected through questionnaires distributed to 100 active students. Data analysis was conducted using multiple linear regression with the help of SPSS software. The results indicate that financial literacy has a positive and significant effect on students’ financial behavior. In contrast, a hedonistic lifestyle does not have a significant partial effect; however, when combined with financial literacy, both variables have a significant simultaneous influence. These findings highlight the importance of improving financial literacy to foster healthier financial behavior and help students make wiser decisions when facing consumer lifestyle pressures.]]>
<![CDATA[PENGARUH STRUKTUR MODAL DAN PERTUMBUHAN LABA TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Puttiri, Puttiri]]>;
<![CDATA[Puttiri]]>;
<![CDATA[Jamal, Sri Wahyuni]]>;
<![CDATA[Rahmah, Asmadhini Handayani]]>
<![CDATA[ Manajemen: Jurnal Ekonomi USI Vol 7 No 2 (2025): Manajemen : Jurnal Ekonomi (Special Issue) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Simalungun ]]>
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DOI: 10.36985/qeedc877
<![CDATA[Perusahaan pertambangan memiliki peran utama dalam mengambil sumber daya alam dan memberikan kontribusi signifikan bagi perekonomian nasional. Kebijakan tersebut berpengaruh besar terhadap perusahaan yang mana negara mulai mengurangi penggunaan bahan bakar untuk mengurangi emisi karbon di dunia sehingga hal tersebut mengakibatkan turunnya jumlah permintaan terutama pada sub sektor batu bara. Studi ini bertujuan untuk menganalisis pengaruh struktur modal dan pertumbuhan laba terhadap nilai perusahaan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. Jenis studi yang digunakan adalah pendekatan kuantitatif dengan menggunakan purposive sampling sebagai penentuan kriteria sampel. Data dalam studi ini berjumlah 170 data (34 sampel studi dengan periode 2019-2023) teknik analisis data yang digunakan ialah analisis regresi linier berganda. Teknik pengumpulan data yang digunakan untuk mengumpulkan data studi ialah teknik dokumentasi. Hasil studi ini menunjukkan bahwa struktur modal secara parsial berpengaruh signifikan terhadap nilai perusahaan. Hasil studi pada pertumbuhan laba membuktikan bahwa secara signifikan tidak memengaruhi nilai perusahaan]]>
<![CDATA[Pengaruh Literasi Keuangan dan Sikap Keuangan terhadap Perilaku Keuangan pada Mahasiswa ]]>
<![CDATA[Hanifa Zahwa Virani]]>;
<![CDATA[Fenty Fauziah]]>;
<![CDATA[Sri Wahyuni Jamal]]>
<![CDATA[ MAMEN: Jurnal Manajemen Vol. 4 No. 3 (2025): Juli 2025 ]]>
Publisher : <![CDATA[Yayasan Literasi Sains Indonesia ]]>
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DOI: 10.55123/mamen.v4i3.6011
<![CDATA[This study aims to evaluate the influence of financial literacy and financial attitude on the financial behavior of students in the Management Study Program at Universitas Muhammadiyah Kalimantan Timur. The results show that financial literacy and financial attitude have a positive and significant effect on students' financial behavior, both partially and simultaneously. Financial literacy, which includes aspects of knowledge, skills, and confidence in managing money, is assumed to be closely related to wise financial decision-making. On the other hand, financial attitude, which reflects an individual’s views and judgments toward financial matters, also contributes to the formation of daily financial habits. This research employs a quantitative approach with an associative method. Data were obtained from 100 respondents selected using purposive sampling and analyzed using multiple linear regression to determine the influence between variables. These findings emphasize the importance of integrating financial education and fostering positive attitudes in supporting healthy personal financial management among students. Therefore, educational institutions are expected to play an active role in developing practical financial literacy programs and encouraging the formation of responsible financial behavior. These efforts serve as a crucial foundation for equipping students with the necessary skills and mindset to navigate future financial challenges effectively and independently.]]>
<![CDATA[Pengaruh Debt to Equity Ratio dan Arus Kas Operasi terhadap Kinerja Keuangan Perusahaan Transportasi dan Logistik ]]>
<![CDATA[Aribah, Lutfiah]]>;
<![CDATA[Jamal, Sri Wahyuni]]>;
<![CDATA[Pribadi, Muhammad Iqbal]]>
<![CDATA[ Peradaban Journal of Economic and Business Vol. 4 No. 2 (2025) ]]>
Publisher : <![CDATA[Pustaka Peradaban ]]>
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DOI: 10.59001/pjeb.v4i2.460
<![CDATA[The transportation and logistics sector plays a strategic role in supporting the distribution of goods and services as well as sustaining national economic growth. This study aims to examine the effect of the debt to equity ratio (DER) and operating cash flow on the financial performance of transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during the 2013–2024 period. Data were obtained from annual financial reports selected using a purposive sampling technique and analyzed with multiple linear regression. The results reveal that DER has no significant effect on financial performance, while operating cash flow shows a significant positive effect. These findings provide theoretical implications by strengthening the financial accounting literature, emphasizing that operating cash flow is a more relevant indicator of financial performance than capital structure ratios such as DER, particularly in the transportation and logistics sector. From a practical perspective, the results suggest that company management should prioritize strategies to optimize operating cash flow, while investors are encouraged to use operating cash flow as a key indicator when assessing the financial health of companies in this sector. Sektor transportasi dan logistik memiliki peran strategis dalam mendukung distribusi barang dan jasa serta menopang pertumbuhan ekonomi nasional. Penelitian ini bertujuan menganalisis pengaruh debt to equity ratio (DER) dan arus kas operasi terhadap kinerja keuangan perusahaan transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI) periode 2013–2024. Data diperoleh melalui laporan keuangan tahunan perusahaan yang dipilih dengan teknik purposive sampling dan dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa DER tidak berpengaruh signifikan terhadap kinerja keuangan, sedangkan arus kas operasi berpengaruh signifikan. Temuan ini memiliki implikasi teoretis dengan memperkuat literatur akuntansi keuangan mengenai dominasi arus kas operasi dibandingkan rasio struktur modal dalam menjelaskan kinerja keuangan. Dari sisi praktis, hasil penelitian ini memberikan masukan bagi manajemen perusahaan untuk memprioritaskan strategi peningkatan arus kas operasi, serta bagi investor dalam menilai kesehatan finansial perusahaan di sektor transportasi dan logistik.]]>
