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PENGARUH DIVERSIFIKASI PERUSAHAAN DAN PRAKTIK MANAJEMEN LABA TERHADAP STRUKTUR MODAL Fatimah Zahrah; Dul Muid; Tri Jatmiko Wahyu Prabowo
Jurnal Dinamika Ekonomi & Bisnis Vol 14, No 1 (2017)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v14i1.568

Abstract

Capital structure is to balance or compare between external (long term capital) and internal capital. This study aims to provide insight into the relationship between corporate diversification and earnings management practices on capital structure at manufacturing companies listed on the Indonesia Stock Exchange (IDX). The variables include international market diversification, product diversification, asset-based management, project-based revenue management, and income smoothing. Sampling method used is purposive sampling technique. It is chosen 41 manufacturing companies as the sample. This research divides the sample into two sub-samples, i.e. multinational corporation diversification (MND) and domestic company diversification (DCD). The analysis used is multiple regression analysis preceded by the classical assumption test.The results of data analysis show that international market diversification, product diversification, asset based management, project-based revenue management, and income smoothing have a significant effect on capital structure on MND or DCD. Struktur modal adalah menyeimbangkan atau membandingkan antara modal eksternal (jangka panjang) modal dengan modal internal. Penelitian ini bertujuan untuk memberikan wawasan tentang hubungan antara diversifikasi perusahaan dan praktik manajemen laba terhadap struktur modal pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Variabel yang diteliti antara lain diversifikasi pasar internasional, diversifikasi produk, manajemen berbasis aset, manajemen pendapatan berbasis proyek, dan perataan laba. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling. Sampel yang dipilih dalam penelitian ini sebanyak 41 perusahaan manufaktur. Penelitian ini membagi sampel menjadi dua sub sampel, yaitu diversifikasi perusahaan multinasional (MND) dan diversifikasi perusahaan domestik (DCD). Analisis yang digunakan adalah analisis regresi berganda didahului dengan uji asumsi klasik. Hasil analisis data menunjukkan bahwa diversifikasi pasar internasional, diversifikasi produk, pengelolaan pendapatan berbasis aset, manajemen pendapatan berbasis proyek, dan perataan laba memiliki pengaruh yang signifikan terhadap struktur modal terhadap MND atau DCD.
Ijaz dan Ithnab sebagai Bentuk Retorika Bahasa al-Qur’an Fatimah Zahrah; Nabila Umayrah
ALSYS Vol 6 No 3 (2026): MEI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/alsys.v6i3.10056

Abstract

The Qur’an has distinctive linguistic and rhetorical characteristics through the use of ijaz and ithnab as techniques for conveying divine messages. Ijaz is a rhetorical style that conveys broad and profound meaning through concise and compact expressions, whereas ithnab is an expanded form of expression used to clarify, emphasize, and strengthen meaning. This study aims to examine the definition, types, and rhetorical functions of ijaz and ithnab in the Qur’an as part of balaghah studies. This study used a textual analysis method with linguistic and rhetorical approaches focusing on language structure, diction, and style in Qur’anic verses. The results showed that ijaz played an important role in conveying theological concepts and spiritual values concisely yet comprehensively, whereas ithnab functioned to elaborate and emphasize meaning through the deliberate expansion of expression. These two techniques complement each other in constructing the richness of meaning, linguistic beauty, and depth of the Qur’anic message. The conclusion of this study emphasizes that ijaz and ithnab represent the miraculous nature of the Qur’an from linguistic and rhetorical perspectives. The implications of this study provide a contribution to strengthening balaghah studies and understanding the rhetorical strategies of the Qur’an in conveying theological and spiritual messages.
The Effect of Gamilab Learning Media on Students' Arabic Language Learning Outcomes: Pengaruh Media Pembelajaran Gamilab terhadap Hasil Belajar Bahasa Arab Siswa Fatimah Zahrah; Nabila Umayrah; Diva Prima Aisyahrani; Mawar Udin; Fita Umainah; Agung Setiyawan; Khuloud Alouzi
al Mahāra: Jurnal Pendidikan Bahasa Arab Vol. 12 No. 1 (2026)
Publisher : Jurusan Pendidikan Bahasa Arab UIN Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/almahara.2026.0121-014

Abstract

This study aimed to determine the effect of using the Gamilab application on Arabic language learning outcomes among tenth-grade students at MAN 3 Tanah Datar. The study was motivated by low learning outcomes among students in Arabic subjects and the limited use of interactive, technology-based learning media in schools. The research employed a quantitative pre-experimental design, specifically the One-Group Pretest-Posttest Design. The research sample consisted of all tenth-grade students (28), selected through a total sampling technique. Data were collected using pretest and posttest instruments and analyzed using a paired-samples t-test in SPSS. The results showed a significant difference between the pretest mean score of 50.00 and the posttest mean score of 88.68. The t-test significance value of p < 0.001 (< 0.05) indicated that the use of the Gamilab application had a significant effect on improving students' Arabic learning outcomes. Preliminary evidence from this study suggests that gamification-based platforms may enhance language learning outcomes. It indicates a positive contribution to the integration of interactive technology in Arabic language instruction. These findings offer theoretical implications for the development of digital learning media frameworks, particularly in the context of technology-mediated language pedagogy. Keywords: Arabic, Gamification, Gamilab, Interactive Learning Media, Learning Outcomes