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Pengaruh Profitabilitas Dan Solvabilitas Terhadap Income Smoothing Dengan Good Corporate Governance Sebagai Variabel Moderating Pada PT. Bank Muamalat Indonesia Tbk Febiyanto; Karnila Ali; Siti Khoiroh
Jurnal Manajemen DIVERSIFIKASI Vol. 4 No. 2 (2024): Juni
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/diversifikasi.v4i2.3748

Abstract

This study aims to determine whether profitability (ROA), solvency (DER), and good corporate governance are able to moderate the effect of profitability (ROA) on income smoothing at PT.Bank Muamalat Indonesia Tbk. To find out whether Good Corporate Governance is able to moderate the effect of solvency (DER) on income smoothing at PT. Bank Muamalat Indonesia Tbk. This research is a descriptive quantitative research by collecting data through financial reports at PT Bank Muamalat Tbk for the 2019-2021 period. The data collection technique uses a documentation study by collecting financial reports and aspects related to research variables. Technical data analysis was carried out using descriptive statistics presenting data in the form of average data, minimum values, maximum values, and standard deviation of each variable studied. This research will present the required data, namely profitability ratios, solvency ratios, Good Corporate Governance, and income smoothing. These data were obtained from the sample to be examined, namely the financial statements of PT. Bank Muamalat Indonesia Tbk in 2019-2021. This study also uses the Partial Least Square (PLS) statistical technique. PLS analysis is a multivariate statistical technique by comparing the multiple independent variables and multiple dependent variables. The results of this study indicate that Profitability (ROA), Solvability (DER) have a positive effect on income smoothing at PT. Bank Muamalat Indonesia Tbk, GCG can moderate the effect of profitability (ROA) and solvency (DER) on income smoothing at PT. Bank Muamalat Indonesia Tbk.
The Burial of History Behind Myth: Public Perceptions of Banten’s Mystical Powers and the Decline of Historical Awareness” Siti Khoiroh; Rama Aditiya Putra; Fuadul Umam; Fitriah; Agus Permana; Affan Ismail
Tanjak: Sejarah dan Peradaban Islam Vol. 6 No. 2 (2026): Jurnal Tanjak: Jurnal Sejarah dan Peradaban Islam
Publisher : Program Studi Sejarah Peradaban Islamm UIN Raden Fatah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/tanjak.v6i2.33894

Abstract

This article examines the decline of historical knowledge among the people of Banten, a phenomenon increasingly overshadowed by the dominance of supernatural-power myths within the collective memory. Although Banten holds a significant historical legacy through the glory of the Sultanate of Banten and its role in regional trade and political networks, the public is more familiar with sacred figures, jawara, and supernatural narratives than factual history. This study aims to identify patterns of public perception regarding supernatural power, explain the cultural factors that sustain mythmaking, and analyze their impact on historical literacy. Data were collected through literature review, field observation, in-depth interviews with traditional leaders and local communities, and documentation of cultural artifacts. The data were analyzed using content analysis and a descriptive-analytic approach supported by Halbwachs’ collective memory theory and Berger and Luckmann’s social construction theory to explain the internalization process of knowledge. The findings reveal that perceptions of supernatural power are shaped by oral traditions, local heroic narratives, and social-spiritual networks that reinforce the legitimacy of sacred figures. The dramatic, memorable, and identity-based nature of myths makes them more dominant than academic history, which is often perceived as formal and less accessible. Consequently, crucial aspects such as the political structure of the Sultanate, its economic dynamics, and its historical contributions become neglected. The study concludes that myths not only shape public perception but also weaken historical understanding. Therefore, revitalizing local history education through strengthened documentation, accessible scholarly narratives, and community involvement is necessary to balance myth and historical facht. Keyword: Banten; Myth; Supernatural Beliefs; Historical Knowledge; Cultural Perception; Banten Sultanate; Collective Memory.