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ANALISIS MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2018 - 2021 (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2018-2021) Eviana, Eva; Violinda, Qristin; Indiworo , Hawik Ervina
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 3 No. 1 (2023): Februari : Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimbik.v3i1.367

Abstract

This research was conducted with the aim of knowing the effect of the independent variables on the dependent variable. The independent variables used in this study are Corporate Social Responsibility and Financial Leverage. While the dependent variable in this study is Earnings Management. The data used in this study were obtained from published financial reports of manufacturing companies issued by the Indonesia Stock Exchange (IDX) for the period 2018 to 2021. The sampling technique used in this study was purposive sampling involving 30 manufacturing companies with certain criteria. The data analysis technique in this research uses multiple linear regression analysis.  
Digital Piety and Religious Identity in Indonesian Gen Z: A Critical Discourse Analysis of Islamic Memes on Instagram Indrawan, Fani; Faizi, Ahmad; Eviana, Eva; Riantiningrum, Regina
Bilingua Vol. 4 No. 1 (2026): Bilingua: Journal of English and Arabic Studies
Publisher : Lembaga Pengembangan Bahasa Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/bilingua.v4i1.11752

Abstract

This study examines how Islamic-themed memes on Instagram represent the social reality and religious identity of Indonesian Gen Z through humor and digital discourse. The data is five purposively selected memes, categorized into five thematic dimensions: behavior and social control, intellect and belief, discipline and character, psychology and life solutions, and lifestyle and consumption. The analysis is using Fairclough’s Critical Discourse Analysis (CDA) to identify three dimensions of textual analysis, discursive practice, and socio-cultural practice. The findings reveal that Islamic memes function not merely as entertainment, but as discursive tools for negotiating religiosity within contemporary digital culture. At the textual level, the memes employ irony, linguistic inversion, symbolism, and visual juxtaposition to communicate moral and theological messages in relatable ways. At the discursive level, the memes demonstrate strong intertextuality with internet culture, debate culture, motivational discourse, and popular media references, allowing religious messages to circulate effectively within social media environments. At the socio-cultural level, the study identifies emerging phenomena such as horizontal preaching, digital moral surveillance, therapeutic religiosity, intellectualized faith, and digital asceticism among Indonesian Gen Z. The study concludes that religious identity among Gen Z is increasingly constructed through participatory digital culture rather than solely through formal religious institutions.