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All Journal Bulletin of Indonesian Islamic Studies e_Jurnal Ilmiah Riset Akuntansi Harmony Philosophy: International Journal of Islamic Religious Studies and Sharia
Holil Holil
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Religion Arts Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALISIS PENGEMBANGAN CORPORATE VALUE BERDASARKAN KEPUTUSAN INVESTASI DAN PENDANAAN, STRUKTUR KEPEMILIKAN SERTA KEBIJAKAN DIVIDEN PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK Holil Holil; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (621.024 KB)

Abstract

ABSTRACT This research was conducted to analyze the effect of investment decisions, funding decisions, ownership structure, and dividend policy on company value of LQ45 companies listed on the Indonesia Stock Exchange (IDX). The LQ45 company was chosen as the object of research because it is 45 stocks of high quality and most actively traded on the Indonesia Stock Exchange (IDX). The high level of stock trading is a factor of changes in shares listed in LQ54 each period, which then motivates companies to form appropriate decisions in managing the company's finances so that they are always listed in LQ45, so that the development of corporate value is more visible and attractive for investors who want invest in LQ45 companies. The sample in the study was taken using a purposive sampling method. The population in this study were LQ45 companies listed on the Indonesia stock exchange (BEI) for the 2015-2017 period, so that there were 45 companies in the study population. As for those selected according to the specified sample criteria from 3 years (2015-2017) the observation period is 30 companies. Data were analyzed using multiple linear regression analysis with Software SPSS 22 For Windows. Based on the results of simultaneous hypothesis testing shows that investment decisions (PER), funding decisions (DER), ownership structure (KMM) and dividend policy (DPR) significantly influence the company value (PBV). The results of the partial hypothesis test show that investment decisions (PER) and ownership structures (KMM) have no effect on company value, while the funding decisions (DER) and dividend policies (DPR)  significantly influence the company value (PBV). Keywords: Corporate value, investment decisions, funding decisions, ownership structure, dividend policy.
The Integrating Islamic Law and National Regulation in Protecting Children's Rights in Pesantren: A Socio-Legal Perspective Holil Holil; Moh. Muhibbin; Nur Hasan
Bulletin of Indonesian Islamic Studies Vol. 4 No. 2 (2025): Bulletin of Indonesian Islamic Studies
Publisher : KURAS Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51214/biis.v4i2.1591

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Pesantren holds a strategic position in shaping the character and morals of the younger generation, but complex social dynamics present new challenges related to child protection. Various cases of physical, psychological, and sexual violence occurring in a number of Islamic boarding schools have raised public concern and highlight the suboptimal protection of children's rights in religious educational institutions. Although the government has issued the Regulation of the Director General of Islamic Education Number 1262 of 2024 concerning Child-Friendly Islamic Boarding Schools, academic studies are still limited to historical aspects and the function of Islamic boarding school education, resulting in a research gap in understanding the integration of Islamic law principles with state regulations in realizing a child-friendly Islamic boarding school education system. This research uses a qualitative approach with an empirical-legal method. Data was collected through in-depth interviews, field observations, and document studies, then analyzed descriptively-analytically by linking empirical findings with Islamic legal norms and legislation. The research findings indicate that the implementation of the child-friendly pesantren concept at Pondok Pesantren Nurul Cholil Bangkalan has been substantively successful, although it still faces structural obstacles such as limited facilities and cultural barriers like harsh traditional disciplinary patterns. In principle, pesantren practices align with the maqāṣid al-sharī‘ah in Islam and most of the indicators in Perdirjen 1262/2024. However, there is a need to improve human resource capacity and institutional commitment to ensure the effectiveness and sustainability of the program.
Reframing Islamic Epistemology: Reconciling Traditional Ilm al-Usūl with Contemporary Epistemic Challenges in Muslim Societies Rahmad Setyawan; Asmuki Asmuki; Holil Holil; Djuwairiyah Djuwairiyah
Harmony Philosophy: International Journal of Islamic Religious Studies and Sharia Vol. 1 No. 2 (2024): International Journal of Islamic Religious Studies and Sharia
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonyphilosophy.v1i2.275

Abstract

This article examines the possibility of reconstructing Islamic epistemology through the integration of classical Ilm al-Usūl principles with modern epistemic challenges. The revivalist/textualist, reformist/maqāṣidī, and critical-hermeneutic approaches to Islamic epistemology are discussed, each contributing a unique perspective on the reconciliation of traditional Islamic knowledge with modern intellectual developments. The main objective is to analyze how Ilm al-Usūl can maintain its normative foundations while responding to contemporary issues such as misinformation, the growing complexity of scientific knowledge, and the fragmentation of epistemic authority. By examining maqāṣid al-sharīʿa, ḥujjiyyah, and other core concepts within Ilm al-Usūl, the article proposes a conceptual bridge that balances revelation with empirical data, fostering a more adaptive epistemological framework. The research design follows a conceptual-analytical library approach, utilizing both classical Islamic legal texts and modern epistemological literature, including social epistemology and theories of knowledge justification. The results reveal that the reconstruction model offers a more comprehensive solution compared to traditional approaches, addressing modern epistemic challenges without abandoning foundational Islamic principles. The discussion highlights the importance of modernizing the methodology to include empirical tools like data literacy and ethical considerations, while maintaining the normative integrity of Islamic knowledge. The article concludes by presenting practical implications for Islamic education and religious authority, recommending the integration of scientific literacy and modern epistemic practices into Ilm al-Usūl curricula. It also suggests future research on specific case studies and the development of modern indicators of epistemic authority.
Co-Authors Asmuki Asmuki Djuwairiyah Djuwairiyah Mohammad Muhibbin Nur Diana Nur Diana Nur Hasan Rahmad Setyawan