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All Journal Jurnal Indo-Islamika EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Kajian Informasi & Perpustakaan Jurnal EMT KITA Owner : Riset dan Jurnal Akuntansi JRA: Jurnal Riset Akuntansi Jurnal Mantik Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Quantitative Economics and Management Studies Jurnal Abdimas Bina Bangsa COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat EKONOMIKA45 Jurnal Akuntansi dan Keuangan Indonesia Journal of Accounting and Finance Management (JAFM) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Penelitian Pendidikan Indonesia BACA: Jurnal Dokumentasi dan Informasi Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) EDUKASIA: Jurnal Penelitian Pendidikan Islam
Nuryaman Nuryaman
Universitas Widyatama
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Academic or Apologetic Studies on the Qurʾan and Tafsīr: A Critical Analysis of Theses and Dissertations at the Graduate School of Syarif Hidayatullah State Islamic University (UIN) Jakarta (2019–2023) Rahman, Yusuf; Zahasfan, Alvian Iqbal; Saifunnuha, Mukhamad; Nuryaman, Nuryaman
JURNAL INDO-ISLAMIKA Vol. 15 No. 1 (2025): (JUNE) INDO-ISLAMIKA: Journal of Interdisciplinary Studies on Islam in Indones
Publisher : Graduate School of UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/jii.v15i1.47050

Abstract

This study critically evaluates Majid Daneshgar’s central thesis in Studying the Qurʾan in the Muslim Academy, which posits that Qurʾānic and tafsīr scholarship within Islamic universities predominantly manifests as normative-apologetic discourse rather than rigorous academic inquiry. Through a case study analysis of 2019-2023 graduate theses and dissertations from Syarif Hidayatullah State Islamic University (UIN) Jakarta, the research applies the methodological framework developed by Andrew Rippin, Aaron W. Hughes, and Daneshgar to distinguish between academic, normative, and apologetic studies. Findings reveal that the majority – though not entirety – of examined works demonstrate a predominantly apologetic orientation in their engagement with Qurʾanic texts and exegetical traditions. This systematic investigation contributes empirical evidence to ongoing scholarly debates about epistemological paradigms in contemporary Islamic higher education.
Interdisciplinary Research Burden in Islamic Studies and Action from Academic Librarian Nuryaman, Nuryaman; Rifai, Agus
BACA: Jurnal Dokumentasi dan Informasi Vol. 45 No. 2 (2024): BACA: Jurnal Dokumentasi dan Informasi (Desember)
Publisher : Direktorat Repositori, Multimedia, dan Penerbitan Ilmiah - Badan Riset dan Inovasi Nasional (BRIN Publishing)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55981/baca.2024.4566

Abstract

Interdisciplinary research is increasingly recognized as a crucial approach to addressing the complexity of religious and social issues in regional and global contexts. However, the implementation of such research often encounters significant challenges, particularly in fields like Islamic Studies. Despite its potential, integrating diverse disciplines into Islamic Studies research is not always successful due to various obstacles. With their unique expertise and role as "connectors," academic librarians are well-positioned to facilitate this interdisciplinary growth. This paper examines the challenges faced in interdisciplinary research within Islamic Studies and explores the potential involvement that academic librarians can use to overcome these barriers. Researchers employ a literature-based method involving stages of designing, collecting, analyzing, and presenting research to examine the challenges in interdisciplinary studies. The results reveal two primary types of burdens: scientific and practical. Scientific burdens include limitations in researchers' knowledge, difficulties in integrating disciplines, and an overemphasis on the original discipline. Practical burdens include implementing interdisciplinary curricula, navigating bureaucratic procedures, accessing research facilities, finding relevant information sources, and preparing research proposals. Academic librarians play a crucial role in addressing these practical burdens by optimizing policies, providing relevant collections and access, and developing advanced facilities and services. The study concludes that for effective interdisciplinary research, it is essential to recognize and address these burdens, leveraging the support and resources provided by academic librarians to enhance the research process.
Beyond Numbers: Beyond Numbers: Exploring Factors Influencing Company Value In Indonesian Consumer Goods (2018-2022) Ahmad, Darmawel; Nuryaman, Nuryaman
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2197

Abstract

This study analyzed Indonesian consumer goods' business value determinants (2018-2022) using numerical methods, focusing on the impact of key variables like debt-to-equity ratio, total asset turnover, logarithm of assets, and return on equity. The research investigated the influence of these factors on companies listed on the Indonesian Stock Exchange, revealing significant effects of debt-to-equity ratio and total asset turnover on return on equity and subsequently on price-to-book value. The logarithm of assets directly affected return on equity but had no impact on price-to-book value. Regression analysis, measured by R-Square and Q-Square values, demonstrated the variables' impact on cost-to-book value and return on equity. The study confirmed that financial leverage and asset utilization significantly affect enterprise value, highlighting the importance of effective financial management in optimizing investment returns in Indonesia's consumer goods sector.
Edukasi Penghitungan Harga Pokok Bagi UMKM Untuk Mendukung Kemadirian Ekonomi Silviana, Silviana; Yuniarti, Rita; Fadjar, Ahmad; Nuryaman, Nuryaman
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 5 No. 2 (2025): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v5i2.3171

Abstract

Latar belakang penelitian ini adalah kurangnya pengetahuan pelaku UMKM dalam menghitung harga pokok produksi (HPP), yang berdampak pada ketidakakuratan penentuan harga jual dan daya saing produk. Hal ini menjadi tantangan bagi perguruan tinggi untuk memberikan solusi melalui pengabdian masyarakat. Tujuan penelitian adalah meningkatkan pemahaman pelaku UMKM, khususnya perempuan di Jawa Barat, tentang perhitungan HPP agar mereka dapat menentukan harga jual yang kompetitif. Metode yang digunakan adalah workshop kombinasi diskusi teori dan pelatihan praktis, mencakup penyampaian materi elemen HPP (biaya bahan baku, tenaga kerja langsung, dan overhead) serta pendampingan perhitungan sesuai konteks usaha peserta. Hasil penelitian menunjukkan peningkatan signifikan dalam pengetahuan peserta terkait perhitungan HPP, dengan antusiasme tinggi selama pelaksanaan kegiatan. Implikasi penelitian ini adalah perlunya pendampingan berkelanjutan untuk memperkuat kapasitas UMKM, tidak hanya dalam perhitungan HPP tetapi juga aspek akuntansi lainnya seperti pembukuan sederhana. Kegiatan ini juga mendukung Tujuan Pembangunan Berkelanjutan (SDGs) terkait pertumbuhan ekonomi inklusif dan pemberdayaan perempuan.
The effect of liabilities plan and earnings performance on firm’s worth moderated by independent commissioners Frans Lengo Boro; Fahreza Eka Yudha; Nuryaman Nuryaman
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 2 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020242930

Abstract

Competition in the business world keeps Indonesian economy growing. The aim of study is in order to test correlation between liabilities plan and earnings performance on firm’s worth, as well as moderation by independent commissioners on this correlation. The method is descriptive and verification method. Data collection was carried out by secondary data tracking. The research was conducted with a sample of 39 companies through non-probability sampling methods. Collected data is analyzed using descriptive analysis and verification analysis assisted by Microsoft Office Excel 2016 and Eviews 9 applications. The findings indicated that value of company was not impacted by liabilities plan. Earnings performance has a positive and significant impact on Firm's worth. Independent commissioners have a considerable and beneficial effect on firm’s worth. Independent commissioners are unable to weaken influence of debt policies on firm’s worth. Independent commissioners can enhance impact of earnings performance on firm's worth.
The Role Of Intellectual Capital On Company Value With Profitability As A Mediating Variable: Empirical Study Of LQ-45 Companies On The IDX For The 2020-2022 Period Taupik Firdaus; Nuryaman Nuryaman
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i2.7588

Abstract

This research aims to analyze the influence of Transfer Pricing and Capital Intensity on Tax Avoidance in manufacturing sector multinational companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. The research uses quantitative methods with secondary data obtained from the company's annual financial reports. The research population includes 172 companies, and the sample was selected using a purposive sampling method, resulting in 15 companies with a total of 75 observations. Data analysis was carried out using panel data regression using the Fixed Effect model via Eviews software. The research results show that Transfer Pricing does not have a significant effect on Tax Avoidance because most transactions are domestic. On the other hand, Capital Intensity has a significant effect on Tax Avoidance, indicating that companies with high fixed assets utilize depreciation to reduce tax liabilities. Simultaneously, both variables have a significant influence on Tax Avoidance.
The Influence of Moderation Leverage on The Relationship Between Profitability and Firm Value: Empirical Study of Firms listed on the IDX, 2019-2021 period Nuryaman Nuryaman; Eriana Kartadjumena; Dudi Abdul Hadi
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 18 No. 1 (2024): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/vee0ch46

Abstract

Capital market investors anticipate their investments will appreciate and progress in line with their investment objectives, specifically to enhance investor well-being. The investment value appreciates when the issuer's share price or firm value rises. Several variables can impact the value of a company, with profitability and leverage being two significant influences. Prior studies have presented empirical proof that a firm's profitability and leverage can impact its value. This study examines the moderating impact of leverage on the association between profitability and company value. The study utilized data from issuers listed on the Indonesia Stock Exchange from 2019 to 2021. At the time of this research, no existing studies examined the role of leverage as a moderating factor in the connection between profitability and company value. The data analysis revealed a strong positive correlation between profitability and firm valuation. High levels of leverage have a substantial detrimental impact on the value of a firm. The interaction variable of profitability and leverage has a negligible impact on the connection between profitability and firm value. The findings of this test indicate that leverage has a moderating effect that reduces the association between profitability and firm value. However, it is essential to note that leverage is not demonstrated to be a substantial moderating variable in this relationship.
Exploring Graduate Students’ Motivations and Institutional Challenge in Conducting Interdisciplinary Islamic Research at Higher Education Nuryaman, Nuryaman; Ma’rufah, Hafidhoh; Alamsyah, Randy Putra
EDUKASIA Vol 20, No 1 (2025): EDUKASIA
Publisher : Program Studi Pendidikan Agama Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/edukasia.v20i1.30257

Abstract

While offering the advantage of addressing complex problems, interdisciplinary researchers still face a range of significant challenges. This study investigates graduate students' motivations and challenges in conducting interdisciplinary Islamic research. This study employed a quantitative survey method using a Likert-scale questionnaire distributed to 106 purposively master's and doctoral students elected at Graduate School of UIN Jakarta, with data analyzed through descriptive statistics. The study found that the primary motivation for students to conduct interdisciplinary research in Islamic studies is the desire to solve complex societal problems, followed by the pursuit of practical solutions and self development, while the motivation for obtaining funding or advancing academic careers rank lowest. Students face challenges, such as differences in scientific disciplines, limited methodological grasp, and knowledge gaps with lecturers and peers. This research contributes to enhance academic curricula and institutional support for fostering effective interdisciplinary research in Muslim-majority contexts.
Co-Authors Achmad Fadjar Adhitya Adhitya agus rifai Agustina, Ingrid Larasati Ahmad Fadjar Ahmad, Darmawel Ait Novatiani Alamsyah, Randy Putra Annisha Annisha Annisha, Zakiah Bachtiar Asikin Boro, Frans Lengo Diana Sari Dudi Abdul Hadi Eriana Kartadjumena Fadjar, Achmad Fadjar, Ahmad Fahreza Eka Yudha Fillah, Gedizza Frans Lengo Boro Gedizza Fillah Hadi, Dudi Abdul Liandra Andika Lise Roswati Rochendi Luqman, Silviana Ma’rufah, Hafidhoh Muhammad Fajar nova mardiana Nur Fadhilah, Hilya Nisa NUR HASANAH Pratama Putra, Andjast Robertus Ary Novianto Rosita, Hani Rusmawan, Wedi Sahrul Sahrul Saifunnuha, Mukhamad silviana . Silviana Silviana Siti Robiah Adawiah SURYADI, DEDE Taupik Firdaus Tendi Haruman Wedi Rusmawan Yudha, Fahreza Eka Yuniarti, Rita Yusuf Rahman Zahasfan, Alvian Iqbal Zakiah Annisha