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All Journal International Journal of Economic Research and Financial Accounting Vifada Assumption Journal of Law
Amir , Amir
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Humanities Economics, Econometrics & Finance Other

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The Effect Of Capital Structure And Cash Flow Operations On Profitability In Manufacturing Companies Listed On The Indonesia Stock Exchange Mutmainnah Yasir; Amir , Amir; Zalkha Soraya
International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i4.214

Abstract

The aim of this research is to determine the influence of capital structure and Cash Flow Operations on profitability in manufacturing companies listed on the Indonesian Stock Exchange. This type of research data is descriptive with a quantitative approach obtained from annual financial report data of manufacturing companies listed on the Indonesian Stock Exchange. The sample used in this research was 30 companies. The data collection used in this research is the documentation method by accessing the idx.Co.id site. The research instrument used in this research uses the panel data method. The results of the research show data using statistical calculations through the Eviews 12 application on the influence of capital structure and Cash Flow Operations on profitability in manufacturing companies listed on the Indonesian stock exchange which was discussed in the previous chapter, so the author draws important conclusions that capital structure research has a positive and significant effect on profitability and cash flow operations have no effect on profitability.
The Urgency of Reformulating Criminal Offences on the Misuse of Personal Data in Indonesia’s Crypto Asset Ecosystem Wardani , Dian Eka Kusuma; Amir , Amir; Iqbal , Muh.
Vifada Assumption Journal of Law Vol. 3 No. 2 (2025): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/y974d14n

Abstract

Purpose: This study examines the urgency of reformulating criminal offences for the misuse of personal data within Indonesia’s crypto-asset ecosystem, based on the hypothesis that current offence design is not commensurate with the level of risk and complexity of crypto data-processing practices. Research Design and Methodology: Using a normative legal method with a doctrinal design, this research is supported by conceptual, comparative, and analytical approaches to national legislation, data-protection and crypto-asset regimes in several countries, and relevant scholarly literature and institutional reports. Findings and Discussion: The study finds that although the Personal Data Protection Law, the Electronic Information and Transactions Law, and sectoral crypto-asset regulations provide a basis for criminalisation, existing offence constructions remain general, fragmented, and insufficiently responsive to the technological and institutional characteristics of the crypto ecosystem. Implications: The study proposes a sector-specific model of criminalisation that clearly articulates the protected legal interests, liable subjects, prohibited conducts, and standards of corporate criminal liability, and offers a conceptual foundation for legislative reform while inviting further mixed normative–empirical research on its operationalisation
Co-Authors Iqbal , Muh. Mutmainnah Yasir Wardani , Dian Eka Kusuma Zalkha Soraya