Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Journal of Artificial Intelligence and Digital Business Jurnal Hukum Ekonomi Syariah
Nurmala, Rika
Unknown Affiliation
Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Law, Crime, Criminology & Criminal Justice

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pandangan Ulama Pesantren Di Kabupaten Garut Tentang Istri Bekerja Di Luar Rumah Abdillah, Syaik; Nurmala, Rika
Jurnal Hukum Ekonomi Syariah Vol 2 No 1 (2023): Jurnal Hukum Ekonomi Syariah
Publisher : STAI Al Musaddadiyah Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37968/jhesy.v2i1.406

Abstract

Women who have husbands and work outside the home are a common phenomenon in Indonesia, including in the Garut region. Wives work outside the home, either during the day or at night, this is a common fact and phenomenon in Garut. Of course, not a few of these phenomena get comments from the community, because it involves women's activities which are considered vulnerable to temptation and interference. This research departs from the desire to answer how the legal status of women or wives who work outside the home to help their husbands earn family income, in this case involving scholars who contribute to the internalization of religious moral values followed by the Garut community. What is the view of Garut Islamic boarding school scholars on the legal status of wives who work outside the home in Garut. This research uses historical, and sociological approaches. The historical approach used to read a person's opinion about the message of scripture cannot be separated from the historical context in which he or she interprets it. While a sociological approach is used to identify, explain the ideas of pesantren scholars in the context of the particular social situation in which they live. The results of the study stated that wives working outside the home, according to Islamic boarding school scholars in Garut is not prohibited by religion, as long as it is in the framework of building the benefits of married life and obtaining permission from the husband. Keywords: Islamic law, Ulama, pesantren, working wife;
Dampak Penerapan Environmental, Social, Governance (ESG) Terhadap Struktur Modal dan Kinerja Keuangan Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Periode 2019-2024 Nurmala, Rika; Pratama, Angga
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4042

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh pengungkapan Environmental, Social, dan Governance (ESG) terhadap kinerja keuangan perusahaan di Indonesia, mengingat adanya variabilitas dan ketidakkonsistenan hasil empiris pada studi-studi terdahulu. Menggunakan pendekatan kuantitatif, data sekunder (laporan tahunan dan laporan keberlanjutan) dikumpulkan dari sampel purposive sampling perusahaan sektor non-keuangan, manufaktur, dan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI). Proksi kinerja keuangan yang umum digunakan adalah Return on Assets (ROA) dan Nilai Perusahaan (Price to Book Value/PBV). Hasil analisis menunjukkan dampak ESG secara agregat bersifat kompleks dan beragam. Beberapa studi menemukan ESG secara keseluruhan tidak berpengaruh signifikan terhadap ROA, bahkan berpengaruh negatif signifikan terhadap Nilai Perusahaan (PBV). Hal ini disebabkan tingginya biaya investasi awal ESG dalam jangka pendek. Secara parsial, dampak antar pilar ESG tidak seragam. Meskipun pengungkapan Lingkungan (E) dan Sosial (S) seringkali tidak signifikan, pilar Tata Kelola (Governance / G) cenderung menunjukkan pengaruh positif signifikan terhadap ROA, menunjukkan perannya yang krusial dalam transparansi. Pengungkapan ESG yang komprehensif dianggap sebagai sinyal positif (Teori Sinyal) yang mengurangi asimetri informasi, dan menjadi alat untuk memperoleh legitimasi sosial (Teori Legitimasi). Temuan yang bervariasi ini menyoroti peran penting variabel moderasi, di mana financial slack (kelonggaran keuangan) dan keberagaman gender terbukti mampu memperkuat pengaruh positif ESG terhadap kinerja keuangan.
Co-Authors Abdillah, Syaik Angga Pratama