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THE CORRELATIONS AMONG VOCABULARY MASTERY, READING INTEREST AND READING ACHIEVEMENT OF THE TENTH GRADE STUDENTS OF SMA N 4 OF PALEMBANG Baginda Simaibang; Mulyadi Mulyadi; Wira Lestari
ELTE Journal (English Languange Teaching and Education) Vol 5, No 2 (2017): ELTE Journal September Edition
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/elte.v0i0.1377

This study dealt with the inquiry of the correlations among vocabulary mastery, reading interest, and reading achievement of the tenth grade students of SMA Negeri 4 Palembang. The total number of populations were 324 students. The samples for this study were 30 students taken through two stage random sampling technique. Data were collected by adopting questionnaire for reading interest and test for vocabulary and reading achievement. Then, they were analyzed by using r-Product Moment and Multiple Regression. Findings show that there are correlations among vocabulary mastery, reading interest and reading achievement. The data analysis shows that RyX1X2= 0.460 with r2=0.212 and the criteria of significant test is gotten Fcount. 3.624 > 3.32. Therefore, alternative hypothesis (Ha) was accepted while null hypothesis (Ho) was rejected. In conclusion, vocabulary mastery and reading interest have significant roles to improve reading achievement.Keywords: Correlation, vocabulary, reading interest, reading achievement

KEWAJIBAN SUAMI TERHADAP ISTRI YANG DI LI’AN MENURUT IMAM ABU HANIFAH Wira Lestari
HUKUMAH: Jurnal Hukum Islam Vol 4, No 2 (2021)
Publisher : STAI Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55403/hukumah.v4i2.311

Penelitian ini dilatarbelakangi adanya perbedaan pendapat. Menurut Jumhur ulamamenyatakan bahwa perceraian yang dihasilkan dari li‟an adalah termasuk fasakh bukan talak,karena dengan adanya li‟an keduanya suami istri menjadi haram berkumpul kembali dalamsuatu ikatan perkawinan, sebagaimana antara seorang laki-laki dan seorang perempuan yangmemiliki hubungan darah (muhrim). Berdasarkan dalil bahwa keharaman selama-lamanyakarena disamakan sebagai orang yang berhubungan mahram. Mereka berpendapat fasakhkarena li‟an menyebabkan bekas istri tidak berhak mendapat nafkah selama iddahnya, jugatidak mendapat tempat tinggal. Adapun menurut Imam Abu Hanifah bahwa adanya kewajibansuami terhadap istri yang dili‟an karena akibat li‟an menurut Imam Abu Hanifah adalah talakbain dimana wanita yang ditalak bai‟in ini masih mendapatkan hak nafkah dan tempattinggal.

DETERMINANTS OF DISCLOSURE OF FINANCIAL REPORTING FRAUD AND ITS IMPACT ON THE COMPANY’S FINANCIAL PERFORMANCE AT COMMERCIAL BANKS LISTED ON THE INDONESIAN STOCK EXCHANGE Wira Lestari; Riski Hernando; Rita Fitriyani
Ekonomi Islam Vol. 10 No. 1 (2019): Jurnal Ekonomi Islam Fakultas Agama Islam UHAMKA
Publisher : Universitas Muhammadiyah Prof Dr Hamka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.387 KB)

Financial reporting fraud can occur in all organizational lines and the perpetrators can be found at the organizational structure level from the top management level to the middle level management. There are still many cases of financial reporting fraud found in banking institutions due to weak implementation of corporate governance which is indicated by weak internal supervision and weak ethical commitment. Financial reporting fraud committed by bank managers directly affects the survival / business of banking and causes a decrease in share prices and corporate reputation due to the impact of disclosure of financial statement fraudulent information that is known by the supervisory agency. Keywords: Ethical Commitment, Audit Committee, Internal Audit, Financial Reporting Fraud, Corporate Financial Performance.

ANALISIS KOMPILASI HUKUM ISLAM TERHADAP PERTIMBANGAN HAKIM PENGADILAN AGAMA DALAM MENETAPKAN PUTUSAN PERKARA NOMOR 1588/PDT.G/2015/PA.PBR MENGENAI AHLI WARIS PENGGANTI Wira Lestari
HUKUMAH: Jurnal Hukum Islam Vol 5, No 1 (2022)
Publisher : STAI Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55403/hukumah.v5i1.332

ABSTRAKLatar belakang dalam penelitian ini terjadi adanya perbedaan di dalam kasus yang terdapat di Pengadilan Agama berbeda dengan pasal 185 Kompilasi Hukum Islam yang mana dalam kasus tersebut Pewaris yang meninggal dunia terlebih dahulu daripada ahli waris. Penelitian ini merupakan penelitian pustaka (library research) dalam bentuk penelitian hukum normatif. Tujuan dari penelitian ini adalah untuk menganalisis hasil putusan Pengadilan Agama nomor 1588/PDT.G/2015/PA.Pbr mengenai ahli waris pengganti. Didalam putusan disebutkan bahwa si pewaris yang meninggal lebih dahulu dari pada ahli waris, Putusan Pengadilan Agama Pekanbaru hakim merujuk berdasarkan Pasal 185 Kompilasi Hukum Islam. Pertimbangan hakim dalam menetapkan putusan perkara yang berhak menjadi ahli waris pengganti adalah anak dari salah satu anak laki-laki yang telah meninggal dunia.

Education of Religious Harmony in Surah At-Tin: A Study of Al-Qasimi's Thought Fatah, Nasrul; Syarifah Laili; Wira Lestari; Hasan
West Science Islamic Studies Vol. 3 No. 03 (2025): West Science Islamic Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsiss.v3i03.2030

This article examines the hints of religious harmony in Surah At-Tin through a thematic interpretation approach to the classic tafsir work Mahasin At-Ta'wil by Jamaluddin Al-Qasimi. In his tafsir, Al-Qasimi not only focuses on theological aspects, but also emphasizes universal human values and justice. These values become a relevant foundation in building interfaith harmony in a multicultural society. This study found that Al-Qasimi interpreted this letter as a form of respect for humans as noble and morally responsible creatures, as well as a call to uphold justice without discrimination on the basis of religious beliefs.

Systematic Literature Review: Factors Affecting The Quality Of Local Government Financial Reports In Indonesia Nurul Huda; Enggar Diah Puspa Arum; Wira Lestari
International Journal of Economics, Business and Innovation Research Vol. 4 No. 06 (2025): October- November, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i06.2586

Research Objectives : This research uses a bibliometric Systematic Literature Review (SLR) which aims to determine the factors that influence the quality of regional government financial reports in Indonesia and then map these studies. Method/Approach : This research is a bibliometric-based Systematic Literature Review (SLR) related to factors that influence the quality of local government financial reports in Indonesia and then mapping these studies. Results : This study shows that it can be useful for local governments in making decisions to realize effective and efficient financial reporting management. With the regional financial accounting system partially significantly and positively influenced by three factors, namely attitude, motivation, and perception. Therefore, policy recommendations should focus not only on improving individual competencies but also on strengthening the system and governance framework synergistically to achieve transparent and reliable public financial reporting. Practical Implications : Findings from 3 international and national journals show that factors influencing the quality of local government financial reports in Indonesia play an important role in strengthening integrated accounting and financial governance systems. Originality/novelty : This research has a strong element of novelty compared to previous research because it combines a systematic literature review (SLR) approach with a very specific focus on the regional financial accounting system during the 2017-2025 period.

Systematic Literature Review: The Profitability Of Liquidity Leverage On Company Value Reiny Erica Sonia; Enggar Diah Puspa Arum; Wira Lestari
International Journal of Economics, Business and Innovation Research Vol. 4 No. 06 (2025): October- November, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i06.2587

Research objectives: This study aims to evaluate the correlation between profitability, liquidity, leverage, and corporate value, while investigating the impact of tax avoidance and Good Corporate Governance (GCG) as additional variables that influence financial performance. Method/Approach: The methodology used is a Systematic Literature Review (SLR), which analyzes eight scientific articles indexed by Sinta and Garuda from 2018 to 2024. Each article is evaluated based on topic relevance, research methodology, and empirical results. Results: The study shows that profitability has a positive and significant impact on firm value, as it indicates a company's ability to generate consistent profits. Liquidity is crucial for maintaining financial stability; however, excessive liquidity can reduce operational efficiency. Leverage has a dual effect: judicious use of debt can increase firm value through the capital multiplier effect, while excessive leverage increases the risk of bankruptcy. Furthermore, tax avoidance affects firm value both directly and indirectly; this strategy can increase short-term profits while creating reputational risks. Governance, culture, and growth (GCG) and business size have been shown to enhance the correlation between financial performance and firm value by encouraging greater transparency and accountability. Practical Implications: practical implications for corporate management to maintain a balance between profitability, liquidity, and leverage. Originality/Novelty: This research has a strong element of novelty compared to previous research because it combines a systematic literature review (SLR) approach with a very specific focus on the relationship between profitability, liquidity, leverage, and firm value during the period 2016–2025.

Systematic Literature Review: The Role Of Internal Audit On Accounting Fraud In Indonesia 2020/2025 Period Al Dzahabi Rachman; Enggar Diah Puspa Arum; Wira Lestari
International Journal of Economics, Business and Innovation Research Vol. 4 No. 06 (2025): October- November, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i06.2592

This study aims to analyze the role of internal audit in preventing accounting fraud in Indonesian organizations during the period 2020–2025. Using the Systematic Literature Review (SLR) method, this research examines 10 national journal articles indexed by SINTA that discuss internal audit, internal control, and fraud prevention. Thematic analysis was employed to identify repeated patterns across studies. The findings show that internal audit plays a significant role in detecting and preventing fraud through monitoring activities, strengthening internal control systems, and supporting good corporate governance. Auditor competence and independence are identified as essential determinants of audit effectiveness. The study also highlights the growing importance of technology-based audits (digital audit) in enhancing fraud detection. This review contributes to providing a comprehensive understanding of recent developments in internal audit practices in Indonesia.

Literature Review: The Effect Of Roa, Roe, And Der On Stock Prices Of Manufacturing Companies On The Idx Maulana Akmal Malik; Enggar Diah Puspa Arum; Wira Lestari
International Journal of Economics, Business and Innovation Research Vol. 4 No. 06 (2025): October- November, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i06.2600

This study aims to analyze the relationship between profitability ratios, represented by Return on Assets (ROA) and Return on Equity (ROE), and stock prices in food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2024 period. This sector was chosen because it has relatively stable characteristics compared to other sectors and is a key driver of national economic growth. Amid the economic dynamics following the COVID-19 pandemic, many companies face pressure on profits and operational efficiency, which ultimately impacts investors' perceptions of company value in the capital market. Based on signaling theory, financial performance reflected in profitability ratios can be an important signal for investors in assessing a company's prospects. This study uses a quantitative approach with multiple linear regression to examine the relationship between ROA, ROE, and stock prices. Secondary data were obtained from annual financial reports and stock price data of food and beverage subsector companies listed on the IDX during the observation period. Data analysis was conducted using the classical assumption test, the coefficient of determination (R²), and partial (t-test) and simultaneous (F-test) tests to ensure the validity of the research model. The results show that ROE has a positive and significant effect on stock prices, meaning that the higher the return on equity, the greater investor interest in the company's shares. Meanwhile, ROA had no significant effect on stock prices, indicating that asset utilization efficiency is not yet a primary concern for investors in this subsector. This finding supports signaling theory, which states that investors are more responsive to financial ratios that directly reflect shareholder returns than to a company's operational efficiency. The practical implications of this study suggest that management of companies in the food and beverage subsector needs to focus more on increasing shareholder equity value through effective financial strategies, such as earnings management, consistent dividend policies, and capital structure optimization. For investors, the results of this study can serve as a reference in making investment decisions, emphasizing equity-based profitability analysis. From an academic perspective, this research provides originality by examining the relationship between ROA, ROE, and stock prices in the post-pandemic period, focusing on subsectors with defensive characteristics, such as food and beverages. This research also broadens understanding of the role of profitability ratios as financial signals in the context of the Indonesian capital market, which is experiencing economic recovery.

Systematic Literature Review: The Role Of Transparency In Government Accounting Almira Yumna Putri; Enggar Diah Puspa Arum; Wira Lestari
International Journal of Economics, Business and Innovation Research Vol. 5 No. 01 (2026): December - January, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i01.2615

This research applies a Systematic Literature Review (SLR) to investigate the relationship between transparency and government accounting, including how these studies are distributed and categorized. Findings indicate that transparency in governmental accounting significantly enhances accountability, public confidence, and the overall quality of state financial administration. A large portion of the literature highlights that adopting accrual-based accounting standards, maintaining publicly accessible financial reporting, and utilizing information technology contribute positively to improving transparency outcomes. However, challenges such as insufficient human resource competence, lack of managerial commitment, and regulatory limitations still impede achieving optimal transparency in the public sector. Based on evidence from 14 national and international journal articles, transparency supports accountability and public trust, especially when combined with accrual-based accounting and information technology utilization, although limitations in expertise and institutional readiness remain barriers. This study offers a novel contribution by merging a systematic literature review approach with a focused analysis of transparency and government accounting within the 2016–2025 timeframe.

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