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All Journal El-Faqih : Jurnal Pemikiran dan Hukum Islam JAZ: Jurnal Akuntansi Unihaz
M. Rafli Kurniawan
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Kekerasan Dalam Rumah Tangga Sebagai Alasan Perceraiaan (Analisis Putusan Nomor 737/Pdt.G/2021/PA.TPI Perspektif Saddu Adz-Dzari’ah) Rizki Amar; Isyaq Maulidan; M. Rafli Kurniawan
El-Faqih : Jurnal Pemikiran dan Hukum Islam Vol. 10 No. 1 (2024): EL FAQIH
Publisher : Institut Agama Islam (IAI) Faqih Asy'ari Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58401/faqih.v10i1.1287

Abstract

This paper aims to examine the decision of the Religious Court No. 737/Pdt.G/2021/Pa.Tpi regarding the case of divorce due to domestic violence from the perspective of saddu adz-dzari'ah. This paper focuses on the reasoning of the panel of judges who directed their consideration to article 19 letter (f) of PP No. 9 of 1975 'jo article 116 (f) KHI and saw the relevance of the decision to the saddu adz-dzari'ah theory. This research uses a juridical-empirical approach and makes saddu adz-dzari'ah as an analytical. From this study, it is known that the panel of judges interpreted the act of domestic violence as a result of disputes and quarrels, therefore the Panel of Judges in its legal considerations applied Article 19 letter (f) PP No. 9 of 1975 jo. Article 116 letter (f) KHI. The granting of the divorce suit follows the theory of saddu adz-dzari'ah where marriage which should be a wasilah to happiness, the benefit of husband and wife does not materialise. On the contrary, the marriage becomes a wasilah to kemafsadatan (disputes and quarrels) and prohibited behaviour (domestic violence).
PENGARUH INFLASI DAN DEBT TO EQUITY RATIO TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (STUDI KASUS: PT UNILEVER INDONESIA TBK, PT INDOFOOD SUKSES MAKMUR TBK, DAN PT MAYORA INDAH TBK) M. Rafli Kurniawan
Jurnal Ilmu Akuntansi Vol 9 No 1 (2026): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/65b1pg62

Abstract

Purpose: This study aims to examine the effect of inflation and the Debt to Equity Ratio (DER) on profitability, measured by Return on Assets (ROA), in consumer goods companies listed on the Indonesia Stock Exchange. Methodology/approach: This study applies a quantitative research design utilizing secondary financial data from PT Unilever Indonesia Tbk, PT Indofood Sukses Makmur Tbk, and PT Mayora Indah Tbk for the 2021–2024 period. Multiple linear regression analysis is employed to evaluate both the individual and combined effects of the independent variables on profitability. Results/findings: The results indicate that inflation does not have a significant partial effect on profitability, while DER has a positive and significant effect on ROA. Simultaneously, inflation and DER significantly influence company profitability, with an Adjusted R Square value of 0.524, indicating that 52.4% of the variation in profitability is explained by the model Conclusion: The findings suggest that capital structure, represented by DER, plays a crucial role in enhancing profitability, while macroeconomic conditions such as inflation have a limited direct impact. This study contributes to financial management literature by highlighting the importance of optimal debt management in improving firm performance in the consumer goods sector.
Co-Authors Isyaq Maulidan Rizki Amar