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All Journal Al-Ahkam WIDYAKALA JOURNAL Jurnal Ilmiah Peuradeun TAZKIR: Jurnal Penelitian Ilmu-ilmu Sosial dan Keislaman Journal Of Sharia Banking JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) JIFTECH: Journal Of Islamic Financial Technology Jurnal Akuntansi Syariah Profetik Jurnal Ekonomi Syariah EMPIRISMA: JURNAL PEMIKIRAN DAN KEBUDAYAAN ISLAM JPS (Jurnal Perbankan Syariah) Proceedings of International Conference on Islamic Economic Finance and Social Finance
Idris Saleh
Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan, Indonesia
Religion Arts Humanities Economics, Econometrics & Finance Education Energy Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Contestation of Customary Law and Islamic Law in Inheritance Distribution: A Sociology of Islamic Law Perspective Rasyid, Arbanur; Lubis, Rayendriani Fahmei; Saleh, Idris
Al-Ahkam Vol. 34 No. 2 (2024): October
Publisher : Faculty of Sharia and Law, Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/ahkam.2024.34.2.20843

Abstract

In the Mandailing Natal community in North Sumatra, Indonesia, predominantly Muslim, inheritance distribution often deviates from Islamic law due to the influence of local customs. The kinship system of na tolu plays a significant role, causing a delay in inheritance distribution until both parents have passed and all heirs are either of legal age or married. This practice aims to preserve family harmony but highlights a tension between Mandailing customary law and Islamic law, complicating the pursuit of justice in inheritance matters. This study explores the interaction between Mandailing custom and Islamic law in inheritance distribution, examining how the two legal frameworks influence one another. The research adopts a qualitative, juridical approach and reveals that customary norms, especially Dalihan Na Tolu, tend to outweigh Islamic law. Traditional leaders and religious scholars are key mediators, facilitating compromise and adaptation in inheritance distribution. The study suggests that enhancing Islamic law education and fostering collaboration between traditional leaders and scholars could help harmonize local customs with Islamic principles, ensuring a fairer inheritance process.
PENGARUH RASIO PROFITABILITAS, RASIO LIKUIDITAS DAN RASIO SOLVABILITAS TERHADAP KINERJA KEUANGAN PT INDOFOOD CBP SUKSES MAKMUR Tbk Saleh, Idris; Mainannur, Mainannur; Sari, Indah
Jaksya: Jurnal Akuntansi Syariah Vol 3, No 2 (2025): Jaksya : Jurnal Akuntansi Syariah
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jaksya.v3i2.17657

Abstract

Financial performance is the main element as a benchmark for a company, this can be seen from its financial statements. At PT Indofood CBP, Sukses Makmur Tbk (2017-2024) has experienced an increase and decrease in financial performance every year. This shows that the Company's financial performance is influenced by various factors in this study, these factors include profitability, liquidity and solvency. The formulation of the problem in this study is whether there is a simultaneous influence between the profitability ratio, liquidity ratio and solvency ratio to Financial Performance at PT. Indofood CBP Sukses Makmur Tbk in 2017-2024 and the purpose of this study is to determine the simultaneous influence between profitability ratio, liquidity ratio and solvency ratio on Financial Performance at PT. Indofood CBP Sukses Makmur Tbk in 2017-2024. The discussion in this study is related to the field of financial accounting science, in this case the approach taken is theories related to financial accounting, especially in financial performance, where later it will be discussed about the profitability ratio, liquidity ratio and solvency ratio contained in the company and its influence on financial performance. This type of research is quantitative with normality test analysis, descriptive test, classical assumption test (using multicollinearity test, heteroscedasticity test, and autocorrelation test), multiple linear regression analysis, hypothesis test (using t test and f test), R2 determination coefficient. To obtain the results of the researcher using the SPSS application version 26, the data used in this study used secondary data obtained from www.idx.co.id with the number of samples used as many as 32 samples at PT Indofood CBP sukses makmur Tbk (2017-2024). The reaseach result show that there is no effect of profitability ratios and likuidity ratios on the financial performance of PT indofood CBP sukses Makmur tbk, there is an effect of solvency ratios on the financial performance of PT indofood CBP sukses Makmur Tbk and there is a simultaneous effect of profitability ratios, likuidity ratios and solvency ratios on the financial performance of PT indofood CBP sukses Makmur Tbk.
Pengaruh Modal Kerja dan Leverage Ratio Terhadap Profitabilitas Pada Perusahaan PT Bukit Asam Tbk Saleh, Idris; Aisyah, Siti; Isnaini, Syarifah
Jaksya: Jurnal Akuntansi Syariah Vol 3, No 2 (2025): Jaksya : Jurnal Akuntansi Syariah
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jaksya.v3i2.18595

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh modal kerja dan leverage ratio terhadap profitabilitas pada perusahaan pertambangan, dengan studi kasus pada PT Bukit Asam Tbk periode 2017–2024. Profitabilitas diukur menggunakan Return on Assets (ROA), modal kerja dihitung berdasarkan selisih aktiva lancar dan kewajiban lancar, sedangkan leverage ratio diukur menggunakan debt to asset ratio. Jenis penelitian ini adalah kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan perusahaan. Sampel penelitian berjumlah 32 observasi triwulanan yang dipilih menggunakan teknik purposive sampling. Analisis data dilakukan melalui statistik deskriptif, uji asumsi klasik, regresi linier berganda, uji parsial (uji-t), uji simultan (uji-F), dan uji koefisien determinasi. Hasil penelitian menunjukkan bahwa: (1) modal kerja berpengaruh signifikan terhadap profitabilitas, yang berarti efisiensi pengelolaan modal kerja berdampak langsung pada peningkatan laba; (2) leverage ratio berpengaruh signifikan terhadap profitabilitas, menunjukkan bahwa proporsi penggunaan utang memengaruhi kemampuan perusahaan dalam menghasilkan keuntungan; dan (3) secara simultan modal kerja dan leverage ratio berpengaruh signifikan terhadap profitabilitas dengan nilai Adjusted R² sebesar 0,676. Artinya, 67,6% variasi profitabilitas dijelaskan oleh kedua variabel tersebut, sedangkan sisanya dipengaruhi oleh faktor lain di luar model penelitian. Penelitian ini menegaskan pentingnya pengelolaan modal kerja yang optimal dan penggunaan leverage yang proporsional untuk menjaga kinerja keuangan perusahaan, khususnya pada sektor pertambangan. Temuan ini dapat menjadi bahan pertimbangan bagi manajemen perusahaan, akademisi, dan peneliti selanjutnya. 
Co-Authors Abdul Nasser Hasibuan Ahmad Afandi Alfadri, Ferri Ali Hardana Ali Imran Chaniago amsal amsal Arbanur Rasyid Ardilla Safitri, Riski Arief Nuryana berlin berlin Dewi, Indah Purnama Dimas Aji Wardana fatahuddin siregar fauzan fauzan Fitri Aisyah Hasibuan H., Kurniawan Harahap, Amhar Maulana Harahap, Desi Anora Harahap, Nasruddin Khalil Hasibuan, Laila Kalsum Hendy Tannady Imman Yusuf Sitinjak Indah Sari Isnaini, Syarifah Jarudin Jarudin Joseph M.J Renwarin Kadariah, Siti Lenni Mariyati Lubis, Fatimah Sakdiah Lubis, Rayendriani Fahmei M. Fauzan Mainannur, Mainannur marahombang rambe mariati mariati Mariyati, Lenni Mohamad Trio Febriyantoro Muhammad Afif Muhammad Isa muhammad wandisyah Munthe, Iqbal Pinayungan Mustafa, Fahrina Nasution, Elga Nur Mutia Nurhalimah Lubis Rayendriani Fahmei Lubis Ritonga, Julpahmi Rukiah Safitri Nasution, Adek Salsabila Putri Sarmiana Batubara Simamora, Chanra Siti Aisyah Sjahruddin, Herman suroso, amat Wardana, Ahmad Zahra, Rizky Amelia