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All Journal Diwan : Jurnal Bahasa dan Sastra Arab PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING
Fajri, Ahmad Maulana
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Effect of Profit Management and Earning per Share on Company Value with Company Size as a Moderation Variable Fajri, Ahmad Maulana; Yunita, Irma; Mulyana, Emul
International Conference on Business Management and Accounting Vol 2 No 1 (2023): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v2i1.3922

Abstract

This study aims to determine the effect of earnings management and earning per share on firm value and to find out whether firm size is able to moderate the relationship between earnings management and earning per share on company value in food and beverage companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The methodology used in this research is quantitative with a causal associative approach with a sample of food and beverage companies listed on the Indonesian Stock Exchange using a sampling technique. Purposive sampling from 84 populations obtained a sample of 15 companies. The analysis used in this study uses test Moderated Regression Analysis (MRA). The results in this study are that earnings management does not have a significant effect on firm value due to earnings management practices by selecting accounting policies by management which are subjective, then the quality of earnings in the financial statements presented will be low and inaccurate and this can lead to high levels of public trust will decrease so that potentially many investors will withdraw their shares that have been invested. Earnings per share significant effect on firm value due to the higher value earning per share then it will affect the amount of net loss given by the company to shareholders. The size of the company is not able to moderate the relationship between earnings management on firm value because the size of the company is getting bigger, the management will minimize fraud in carrying out earnings management practices because outside supervision is increasing strictly towards internal parties, so that internal parties will increase transparency and truth in information. Company size is able to moderate the relationship between earning per share large companies are supported by good resources and it is easy to meet capital needs, including through foreign capital.
الأسماء المنصوبة في سورة مريم (دراسة تحليلية على نظرية تمام حسان) Fajri, Ahmad Maulana; Kasim, Amrah; Haniah, Haniah; Hijab, Zainal Abidin
Diwan : Jurnal Bahasa dan Sastra Arab Vol 10 No 2 (2024): KAJIAN BAHASA DAN SASTRA ARAB
Publisher : Jurusan Bahasa dan Sastra Arab Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/diwan.v10i2.34100

Abstract

تهدف هذه الدراسة إلى تحليل الظاهرة اللغوية الأسماء المنصوبة في سورة مريم، مع التركيز على الأنماط النحوية والدلالية، وكذلك تأثيرها على فهم النص القرآني. استخدمت الدراسة منهجًا وصفيًا تحليليًا مع اعتماد نظرية تمام حسن كإطار تحليلي. تم جمع البيانات الرئيسية من سورة مريم (98 آية)، بالإضافة إلى البيانات الداعمة المتمثلة في كتب التفسير والدراسات اللغوية ذات الصلة. أظهرت النتائج أن شكل المفعول به هو الأكثر هيمنة وذلك في 71 آية، مع وظائف متنوعة مثل التأكيد وتعزيز المعنى. وخلصت الدراسة إلى أن البنية النحوية في سورة مريم لا تثري فقط الأبعاد الدلالية، بل تحمل أيضًا دلالات مهمة في تعليم اللغة العربية المستندة إلى القرآن الكريم. تُساهم هذه الدراسة بشكل كبير في تطوير أساليب تدريس اللغة العربية والتفسير المعاصر. Abstract This study aims to analyze the linguistic phenomenon of Al-asmā’ al-manṣūbah (nouns in the accusative case) in Surah Maryam, focusing on grammatical and semantic patterns and their implications for Qur'anic interpretation. A descriptive-analytical approach was employed, using Tammam Hassan’s linguistic theory as an analytical framework. Primary data were drawn from Surah Maryam (98 verses), supported by references to tafsir and relevant linguistic studies. The results reveal the prevalence of maf’ūl bih forms in 71 verses, serving various functions such as emphasis and meaning enhancement. This study concludes that the grammatical structures in Surah Maryam not only enrich the semantic dimensions but also have significant implications for Arabic language education based on Qur'anic texts. The study contributes to advancing contemporary linguistic and exegetical methodologies.
Co-Authors Haniah Haniah Hijab, Zainal Abidin irma yunita Kasim, Amrah Mulyana, Emul