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All Journal Al-Istinbath: Jurnal Hukum Islam Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Syaiful Ahyar
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Religion Decision Sciences, Operations Research & Management Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Pengaruh Net Profit Margin (NPM), Gross Profit Margin (GPM), Return On Asset (ROA), Dan Return On Equity (ROE), Terhadap Harga Saham Pada PT Gajah Tunggal Tbk Syaiful Ahyar; Muhamad Rimawan
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 2 No. 4 (2023): November : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v2i4.2556

Abstract

This research aims to find out whether Net Profit Margin (NPM), Gross Profit Margin (GPM), Return on Assets (ROA), and Return on Equity (ROE) have an effect on share prices at PT Gajah Tunggal Tbk. This type of research is associative research with a quantitative approach. The population used in this research is the financial statements of PT Gajah Tunggal Tbk for 32 years, with a sample of 10 years obtained using purposive sampling technique. The data analysis techniques used in this research are the classical assumption test, multiple linear analysis, correlation and determination coefficient test, t test, and f test. The results of research using the t test partially show that the variables Net Profit Margin (X1), Gross Profit Margin (X2), and Return on Equity (X4) have no effect on stock prices. Meanwhile, the variable Return on assets (X3) influences share prices.
Legal Adaptation for Muslim Minorities: A Reconstruction of Fiqh al-Aqalliyyat through the Methodological Frameworks of Abdullah bin Bayyah and Muhammad Yusri Ibrahim Solikin, Nur; Syaiful Ahyar; Muhamad Zaenal Muttaqin; Mochamad Syaefudin; Hilmi Ridho
AL-ISTINBATH : Jurnal Hukum Islam Vol 11 No 1 (2026): In Press
Publisher : Institut Agama Islam Negeri Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/jhi.v11i1.13028

Abstract

This article examines the reconstruction of fiqh al-aqalliyyat as a framework for legal adaptation addressing the complex socio-legal challenges faced by Muslim minorities in non-Muslim majority societies. It focuses on the methodological frameworks developed by Abdullah bin Bayyah and Muhammad Yusri Ibrahim, two prominent contemporary scholars whose works have significantly shaped minority jurisprudence. Employing a comparative doctrinal and analytical approach, this study examines their primary writings sinaʿat al-Fatwa wa Fiqh al-Aqalliyyat and Fiqh al-Nawazil li al-Aqalliyyat al-Muslimah to identify the epistemological foundations, legal reasoning patterns, and normative objectives underlying their approaches. The findings demonstrate a clear methodological divergence: Ibn Bayyah emphasizes maqāṣid al-shariʿah, tahqiq al-manat, and contextual legal reasoning rooted in the Maliki tradition to enable adaptive and purpose-oriented rulings, while Yusri Ibrahim adopts a more textualist and precedent-based framework within the Hanbali school, prioritizing juristic continuity and doctrinal restraint. This article argues that fiqh al-aqalliyyat should be understood not merely as a collection of legal concessions (rukhaṣ), but as a systematic methodological paradigm that negotiates normative fidelity and contextual responsiveness. By reframing minority fiqh through the lens of legal adaptation, this study contributes to contemporary debates on Islamic legal methodology, minority rights, and the future development of Islamic jurisprudence in pluralistic societies.
Co-Authors Hilmi Ridho Mochamad Syaefudin Muhamad Rimawan Muhamad Zaenal Muttaqin Nur Solikin