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PERAN PANDEMI COVID-19 PADA PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN INDUSTRI DASAR DAN KIMIA Abdillah, Cahaya; Yahya, Muchlis; Rahmiyanti, Firdha
AKUNTANSI DEWANTARA Vol 8 No 2 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 2 OKTOBER 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i2.17495

Abstract

This study aims to examine the influence of the Covid-19 pandemic (measured by the number of laid-off employees) on moderating the relationship between Return on Asset (ROA) and Asset Size with Price Book Value (PBV) as the dependent variable. The study focuses on manufacturing companies within the basic and chemical industry sectors listed on the Indonesia Stock Exchange during the 2020 period. Out of a population of 83, 55 samples were selected using purposive sampling. This research employs quantitative methods and data sourced from www.idx.co.id. Moderated Regression Analysis (MRA) is used as the analytical tool. The research issue arose in 2020 with the emergence of the Covid-19 pandemic, which had a negative impact on the economy, as evidenced by a decline in PBV across nine manufacturing sectors listed on the Indonesia Stock Exchange. Among these sectors, only the basic and chemical industry sector experienced a strengthening of PBV, with the decline in 2020 being smaller compared to 2019. The research findings indicate that the Covid-19 variable insignificantly weakens the positive relationship between ROA and PBV. Meanwhile, the positive relationship between Asset Size and PBV can be significantly weakened by the Covid-19 variable.
Truth Of Scientific Philosophy Perspectives In The Development Of The Islamic Economy In The Age Of Globalization Udin, Ahmad Faqih; Yahya, Muchlis; Marjuni, Kamaluddin Nurdin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 6 No. 2 (2024): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v6i2.5103

Abstract

The philosophy of philanthropy has a major impact on the development of the Islamic economy in the modern era of globalization. This research method is qualitative library using a narrative approach. As for data collection techniques, it's orientation and exploration. The result of this research is that the truth of truth can be used as a concrete or abstract word. If the subject wants to tell the truth, it means that the proposition is true. Then there are the theories of the truths of philosophy, namely the theory of coherence, performative theory, consensus theory and correspondence theory. The truth has two main roles in the development of the Islamic economy. First, to formulate and conceive a new Islamic economic theory. Second, to test and evaluate the Islamic economy theory empirically.  
Konsep Bunga Anti Riba Dalam Persepektif Prinsip Ekonomi Islam pada Lembaga Keuangan Syariah setiawan, Indra Setiawan; Yahya, Muchlis; Yahya, Imam; Sukendar, Sukendar
Lisyabab : Jurnal Studi Islam dan Sosial Vol 5 No 1 (2024): Lisyabab, Jurnal Studi Islam dan Sosial
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Agama Islam Mulia Astuti (STAIMAS) Wonogiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58326/jurnallisyabab.v5i1.251

Abstract

This study aims to compare the fundamental principles about interest conventional banks and analyze their implications for Islamic banking practices. The approach used is a comparative analysis between the fundamental principles of conventional banks and Islamic banks based on relevant literature. The analysis results indicate that conventional banks adopt an interest-based system as compensation for the use of money, while Islamic banks use profit-sharing principles in accordance with Sharia principles. Additionally, Islamic banks also impose limitations on the allocation of funds to businesses deemed incompatible with Sharia principles. This comparison reveals fundamental differences in the basic principles and banking practices between the two types of banks. Islamic banks emphasize justice and sustainable economic development, while conventional banks focus more on using interest as compensation for the use of money. Thus, Islamic banks offer alternatives that align with Islamic values and can contribute to inclusive and sustainable economies.