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ANALISIS PENGARUH KUALITAS PELAPORAN KEUANGAN DAN MATURITAS UTANG TERHADAP EFISIENSI INVESTASI (Studi Kasus Pada Perusahaan Pertambangan Go Public yang terdaftar di Bursa Efek Indonesia Tahun 2017-2019) Whilma lindary; Novi Mubyarto; Anzu Elvia Zahara
Manajemen Keuangan Syariah Vol. 2 No. 1 (2022): Journal of Islamic Financial Management
Publisher : Program Studi Manajemen Keuangan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1130.892 KB) | DOI: 10.30631/makesya.v2i1.1178

Abstract

The purpose of this research is to see how financial reporting quality and debt maturity affect investment efficiency.This research used a sample of publicly traded companies that were listed on the Indonesia Stock Exchange from 2017 to 2019.There are 17 companies that meet the criteria based on the purposive sampling method.The model Common Effect was chosen for this analysis using panel data regression analysis.These results show that the quality of financial reporting and debt maturity have a significant impact on the investment efficiency in mining companies publicly traded on the Indonesia Stock Exchange from 2017 to 2019.
Reproduksi Otoritas Keagamaan di Pesantren Daaru Attauhid Muaro Kumpeh: Pendidikan Berbasis Tauhid dan Respon Masyarakat Juliana Mesalina; Anzu Elvia Zahara; Edy Kusnadi; Muhammad Rafii
el Buhuth: Borneo Journal of Islamic Studies el Buhuth: Borneo Journal of Islamic Studies, 7(2), December 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (Center for Research and Community Services), Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/el-buhuth.v7i2.8194

Abstract

This article stems from anxiety about religious authority which is unstable and difficult to control in the religious sector specifically in Indonesia. This article will explore how the Daaru Attauhid Islamic boarding school reproduces religious authority through monotheism-based education. This research uses a phenomenological approach in answering these questions in order to obtain in-depth meaning. This article finds that special education is given to students who want to graduate from Islamic boarding schools, especially the books of Siyarus Salikin, Fathur Rabbani, and al-Hikam. Apart from limited discussions, students are ordered to attend recitations which are open to the public, namely attended by the majority of the public. The public's response to the recitation, both general and specific, was considered positive, namely education in depth and limited to certain students. The conclusion of this article is that the reproduction of religious authority at the Daaru Attauhid Islamic Boarding School has the potential to become a legacy for the students that will spread to the public. This authority can at least be obtained through a deep understanding of the science of monotheism.