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All Journal Accounting and Finance Studies Lughawiyyat: Jurnal Pendidikan Bahasa dan Sastra Arab
Moh. Ubaidillah
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Religion Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Other

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The Role of Corporate Governance Structures and Financial Performance on Tunneling Phenomenon in Indonesia Moh. Ubaidillah; Ahmad Nur Azis; M. Agus Sudrajat
Accounting and Finance Studies Vol. 2 No. 3 (2022): Issue: July
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs23.4512022

Abstract

Penelitian ini bertujuan untuk mengetahui perdedaan perusahaan melakukan tunneling dan perusahaan tidak melakukan tunneling terhadap struktur corporate governance dan kinerja keuangan. Pengambilan sampel dalama penelitian ini perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2019. Metode analisis data penelitian ini menggunakan analisis regresi logistik dengan alat analisis SPSS. Hasil penelitian menunjukkan bahwa struktur corporate governance dengan variabel single shareholder dan multiple shareholder terhdapat perbedaan signifikan terhadap ternneling dan tidak pengaruh terhadap perusahaan yang tidak melakukan tunneling. independent board, audit commite, managerial ownership, foreign institutional, domestic institutional dan state ownership tidak berpengaruh terhadap perusahaan melakukan tunneling dan tidak. terdapat perbedaan tapi tidak signifikan terhadap perusahaan melakukan tunneling dan tidak melakukan tunneling. Kinerja keuangan dengan variabel ROA, PM, Size dan leverage hasil menunjukkan bahwa tidak terdapat perbedaan terhadap perusahaan melakukan tunneling dan tidak melakukan tunneling.
Istikṣāf adawāt al-Tamāsuk al-Nahwi wa al-mu’jamī bii’tibārihā buniyah ‘ala insijam al-Nusūs liāyāti al-Tasāmuh al-Dīnī (dirōsatu tahlīli al- Khithōbi fi al-Qur’āni al-Karīmi) Afif Kholisun Nashoih; Syamfa Agny Anggara; Moh. Ubaidillah; Muhammad Ichsan
Lughawiyyat: Jurnal Pendidikan Bahasa dan Sastra Arab Vol. 6 No. 1 (2023): Lughawiyyat: Jurnal Pendidikan Bahasa Dan Sastra Arab
Publisher : Fakultas Tarbiyah Program Studi Pendidikan Bahasa Arab Universitas Islam Internasional Darullughah Wadda'wah Bangil Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38073/lughawiyyat.v6i1.974

Abstract

The Qur'an is quite different from most general texts. Among the most prominent differences is that it is said that the Qur’an includes elements of the discourse structure that lead to the harmony and unity of the texts. Therefore, this simple article is written with the aim of describing the textual harmony of the verses of religious tolerance in the Holy Qur’an - which are spread in 7 chapters - by applying the theory of discourse analysis promoted by Halliday & Hasan. In particular, this research aims to explore cohesion tools, whether grammatical or lexical. To achieve these desired goals, the researchers used observations followed by note-taking techniques to collect data. In conducting data analysis, the "padan intralingual" method is used, which he makes use of to connect the linguistic elements. The results of the research show that the signs of cohesion in the verses of tolerance at the grammatical cohesion level are achieved by references, substitutions, ellipsis, as well as a conjunction. As for lexical cohesion, signs of cohesion are achieved through synonymy, antonymy, repetition, hyponymy, and collocation. These tools not only make the texts of the verses coherent but also make them coherent and interdependent. However, there are very few sentences that seem incoherent. In this case, it is not enough to understand the theory of coherence alone, until what is known as the "knowledge of the world" (knowledge of the world) that can be realized through theoretical or applied language sciences is required.
Co-Authors Afif Kholisun Nashoih Ahmad Nur Azis Anggara, Syamfa Agny M. Agus Sudrajat Muhammad Ichsan