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All Journal MODELING: Jurnal Program Studi PGMI NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Gorontalo Accounting Journal Ensiklopedia of Journal YUME : Journal of Management Satwika : Kajian Ilmu Budaya dan Perubahan Sosial Competitive Jurnal Akuntansi dan Keuangan Best Journal (Biology Education, Sains and Technology) Al-Hikmah Media Dakwah, Komunikasi, Sosial dan Kebudayaan Studia Sosia Religia: Jurnal Studi Agama-Agama Jurnal Ilmiah Wahana Pendidikan INVOICE : JURNAL ILMU AKUNTANSI Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat Journal of Innovation Research and Knowledge ETAM: Jurnal Pengabdian kepada Masyarakat Tsaqofah: Jurnal Penelitian Guru Indonesia YASIN: Jurnal Pendidikan dan Sosial Budaya QISTINA: Jurnal Multidisiplin Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) AHKAM : Jurnal Hukum Islam dan Humaniora Innovative: Journal Of Social Science Research Journal of Management Accounting, Tax and Production Jurnal Akuntansi Hukum dan Edukasi Media Riset Bisnis Ekonomi Sains dan Terapan Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory Al-Infaq : Jurnal Ekonomi Islam
Wirman, Wirman
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Pengaruh Return On Asset, Debt To Equity Dan Ukuran Perusahaan Terhadap Price To Book Value Pada Sektor Transportasi Dan Logistik Tahun 2019-2023 Nurhadyanti, Siti; Wirman, Wirman
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 12.C (2025): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of Return on Asset (ROA), Debt to Equity Ratio (DER), and Firm Size on Price to Book Value (PBV) in transportation and logistics companies listed on the Indonesia Stock Exchange during the period of 2019–2023. The research adopts a quantitative approach using multiple linear regression analysis. Data were collected from annual financial reports, with 55 observations selected through purposive sampling. The results show that simultaneously, ROA, DER, and Firm Size significantly affect PBV. However, partially, only DER has a significant and positive effect on PBV, while ROA and Firm Size do not show a significant impact. The Adjusted R Square value of 0.938 indicates that 93.8% of the variation in PBV can be explained by the three independent variables. These findings highlight the importance of capital structure as the main determinant of firm value, particularly during periods of economic uncertainty.
Semiotic construction of Islamic meaning in the lyrics of “Islamic World” by Kagamine Rin Lubis, Muhammad Nasar; Wirman, Wirman
Satwika : Kajian Ilmu Budaya dan Perubahan Sosial Vol. 10 No. 1 (2026): April (On Progress)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/satwika.v10i1.43938

Abstract

This study investigates the semiotic construction of Islamic meaning in the lyrics of “Islamic World” performed by Kagamine Rin within the context of Japanese digital popular culture. As Islamic historical and religious symbols increasingly circulate in transnational media environments, their meanings are no longer transmitted solely through theological institutions but through aesthetic mediation. This research aims to examine how Islamic civilizational narratives are symbolically reconstructed in the song and how these representations function within contemporary digital culture. Employing a qualitative semiotic textual analysis supported by library research, the study integrates Stuart Hall’s theory of representation, Charles Sanders Peirce’s triadic model of the sign, and Roland Barthes’s framework of denotation and connotation. The corpus consists of the official lyrics analyzed through systematic coding of Islamic signifiers, including historical figures, theological terminology, civilizational references, and metaphorical clusters such as light, journey, leadership, and unity. The findings reveal that Islamic meaning is constructed through symbolic condensation and narrative recombination, transforming prophetic figures and historical references into ethical archetypes accessible within database-style digital aesthetics. Denotatively, the lyrics refer to Islamic history; connotatively, they construct Islam as a dynamic moral civilization characterized by knowledge, justice, expansion, and spiritual perseverance. Rather than reducing theology, the song performs symbolic relocation, recontextualizing Islamic civilizational memory within a globalized pop-cultural soundscape. The study concludes that religious symbolism in digital media can preserve moral substance while undergoing aesthetic reconfiguration, demonstrating that Islam in this context functions as a culturally adaptive ethical narrative rather than doctrinal exposition.   Penelitian ini mengkaji konstruksi semiotik makna Islam dalam lirik lagu “Islamic World” yang dibawakan oleh Kagamine Rin dalam konteks budaya populer digital Jepang. Seiring dengan semakin luasnya sirkulasi simbol-simbol historis dan religius Islam dalam lingkungan media transnasional, maknanya tidak lagi ditransmisikan semata-mata melalui institusi teologis, melainkan dimediasi secara estetis. Penelitian ini bertujuan untuk menganalisis bagaimana narasi peradaban Islam direkonstruksi secara simbolik dalam lagu tersebut serta bagaimana representasi tersebut berfungsi dalam budaya digital kontemporer. Penelitian ini menggunakan analisis tekstual semiotik kualitatif yang didukung oleh studi kepustakaan dengan mengintegrasikan teori representasi Stuart Hall, model triadik tanda Charles Sanders Peirce, serta kerangka denotasi dan konotasi Roland Barthes. Korpus penelitian berupa lirik resmi lagu yang dianalisis melalui proses pengodean sistematis terhadap penanda-penanda Islam, meliputi tokoh sejarah, terminologi teologis, referensi peradaban, serta klaster metaforis seperti cahaya, perjalanan, kepemimpinan, dan persatuan. Hasil penelitian menunjukkan bahwa makna Islam dikonstruksi melalui kondensasi simbolik dan rekombinasi naratif yang mentransformasikan figur-figur kenabian dan referensi historis menjadi arketipe etis yang dapat diakses dalam estetika digital bergaya database. Secara denotatif, lirik merujuk pada sejarah Islam; secara konotatif, lirik tersebut membangun Islam sebagai peradaban moral yang dinamis yang ditandai oleh pengetahuan, keadilan, ekspansi, dan keteguhan spiritual. Lagu ini tidak mereduksi teologi, melainkan melakukan relokasi simbolik dengan merekontekstualisasikan memori peradaban Islam dalam lanskap budaya pop global. Penelitian ini menyimpulkan bahwa simbolisme religius dalam media digital dapat mempertahankan substansi moral sekaligus mengalami rekonfigurasi estetis, sehingga Islam dalam konteks ini berfungsi sebagai narasi etis yang adaptif secara kultural, bukan sekadar eksposisi doktrinal.  
Korelasi Kearifan Lokal dengan Kepercayaan Lokal terhadap Tolak Bala di Paluta Pratama, Aji; Wirman, Wirman; Ryandi, Ryandi
YASIN Vol 3 No 6 (2023): DESEMBER
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/yasin.v3i6.1842

Abstract

This research is entitled Correlation of Local Wisdom with Local Trust in Rejecting Reinforcements in Paluta. The problem that arises in this research is How does local wisdom and local trust affect the rejection of reinforcements in Siancimun Village? To what extent does local wisdom play a role in local beliefs and what is the relationship between local wisdom and local beliefs towards Rejecting Bala. Based on the background of the problem above, the author is interested in studying more deeply about repulsion of reinforcements, by comparing two differences, namely, Local Wisdom and Local Beliefs. In this research, the researcher used this type of research, namely field research which is qualitative in nature. The research method used by researchers is a phenomenological approach. In this case, the author also divides it into two data sources, namely primary data and secondary data. The forms of research data are interviews, observation and documentation. The results of this research show that local wisdom is a concept that refers to knowledge, traditions, values and practices that have existed and developed in a particular society for many years. Local wisdom is often related to traditional knowledge, wisdom in adapting to the local natural environment, and ways of life that have been passed down from generation to generation. Meanwhile, local belief is a local belief system which is a belief system or spiritual belief, religion or faith that develops in a particular community or area. Rejecting reinforcements in Siancimun Village, Paluta started from the shrinking of the springs, therefore the ritual of rejecting reinforcements was carried out. This ritual is used to ward off evil in order to avoid the disaster that befell Siancimun Village. Then there is the ritual of rejecting reinforcements in Siancimun Village using offerings to commemorate ancestors. Until now, local wisdom and local beliefs regarding repelling reinforcements are still carried out by the people of Siancimun Village, Paluta.
Co-Authors Ade Ananto Terminanto Ade Wirman Adinda Adinda Afiva, Nazwa Ahmadi, Fikri Amini, Nabila ANGGIA PUTRI Anzaikhan, M. Anzaikhan Ausaa, Khairul Az-Zahro, Shofia Cahya, Nilam Dedeng Abdul Gani Amruloh Fadil Mas’ud Hafidzah, Nur Haifa Amatulloh, Salma Hanafi, M. Agung Hardiansyah Indra Indra Katimin, Katimin Khairil Ihsan Kiki Fatmala, Kiki Lestari, Kamini Lubis, Gusti Erli Anggi Lubis, Muhammad Nasar Miranda, Ariadna Madyaratri Muhamad Risal Tawil Muhammad Arif Nazwa, Windy Sakila Novyanti, Linda Ayu Nur Hayati Nurainun Nurainun Nurhadyanti, Siti Nurmalina, Fani Pramana, Pandu Pratama, Aji Priyandini, Syntia Rachmasari, Ananda Putri Rahman, Anggi Meisya Rahman, Khalilul Rahmani, Novia Rifdah Rahmat Hidayat Rambe, Aminah Razak, Sandra Angelina Rika Lidyah Rozi, Abdul Fachrur Ryandi, Ryandi Safitri, Yuli Saputra, Arief Dwi Satrio Bhagas Yudhanto Septiano Abdillah Baysonni Sev Rahmiyanti Sharmila, Sharmila Siahaan, Melva Aliyah Royani Siregar, M Parlin Rahmadhana Siswahyudianto Siti Aisyah Siti Khoiriyah Wahidin Wahidin Wardannah, Mella Kusuma Widya Febryari Anita Yudhanto, Satrio Bhagas Yulia, Yulfa Zulkarnaen Zulkarnaen Zulkhoir, Ibnu