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All Journal Wahana Akademika: Jurnal Studi Islam dan Sosial Wahana Akademika: Jurnal Studi Islam dan Sosial Jurnal Riset Akuntansi
Diah Nuraini
Unknown Affiliation
Religion Humanities Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Institutional Ownership, Likuiditas, dan Firm Size terhadap Kebijakan Utang pada Perusahaan Sektor Pertambangan di BEI Tahun 2019-2022 Diah Nuraini; Evi Yuniarti; Artie Arditha Rachman
Jurnal Riset Akuntansi Vol. 2 No. 4 (2024): November : JURNAL RISET AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i4.2611

Abstract

This research was conducted to determine the effect of institutional ownership, liquidity and firm size on debt policy in mining sector companies listed on the Indonesia Stock Exchange (BEI) in 2019-2022. This research uses 3 independent variables in the form of institutional ownership which is measured by comparing shares owned by institutions to outstanding shares, liquidity which is measured by the current ratio, and firm size which is measured by ln.total assets. The dependent variable is debt policy, measured using the debt to equity ratio. The population in this research is 87 mining sector companies registered on the IDX in 2019-2022. Sampling used purposive sampling technique. The total research sample was 45 companies with 144 financial report data tested using multiple linear regression analysis. The results of the research that has been conducted show that partially and simultaneously institutional ownership, liquidity and firm size has an effect debt policy.
An Analytical Psychological Examination of Delayed Marriage Among Islamic Boarding School Students in Salatiga City Diah Nuraini; Nur Mifchan Solichin
Wahana Akademika: Jurnal Studi Islam dan Sosial Vol. 12 No. 2 (2025): Vol. 12, No. 2, October 2025
Publisher : Kopertais Wilayah X Jawa Tengah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/wa.v12i2.26579

Abstract

This study examines the phenomenon of marriage delay among Islamic Boarding Scholl Students (Santri) in Salatiga City through the perspectives of Islamic law and Carl Gustav Jung’s Analytical Psychology. This research is significant because it highlights the increasing tendency of Santri, a group strongly associated with high religiosity and the belief that marriage is a form of worship to postpone marriage. The phenomenon reflects a tension between traditional Islamic values and modern realities, in which financial readiness, emotional maturity, and personal development have become key considerations before marriage. The research employs a qualitative approach with a case study design. Primary data were collected through semi-structured in-depth interviews with 19 Santri from three Islamic boarding schools in Salatiga. Secondary data were obtained from classical Islamic literature and psychological studies on marriage. Data were analyzed using the interactive model of Miles and Huberman, which involves data reduction, data display, and conclusion drawing. The analytical framework integrates Islamic legal principles are ahkāmu nikāh, istiṭā‘ah, and kafā’ah with Jung’s Analytical Psychology, particularly the concepts of psyche, archetype, and individuation. The findings reveal that Santri postpone marriage due to concerns about financial preparedness, long-term commitment, and shifting social values. From the perspective of Islamic law, such delay is considered permissible as long as it does not violate religious principles. From the perspective of Analytical Psychology, delaying marriage represents a complex psychological process that reflects deep individual consideration between religious consciousness and modern personal aspirations.
An Analytical Psychological Examination of Delayed Marriage Among Islamic Boarding School Students in Salatiga City Diah Nuraini; Nur Mifchan Solichin
Wahana Akademika: Jurnal Studi Islam dan Sosial Vol. 12 No. 2 (2025): Vol. 12, No. 2, October 2025
Publisher : Kopertais Wilayah X Jawa Tengah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/wa.v12i2.26579

Abstract

This study examines the phenomenon of marriage delay among Islamic Boarding Scholl Students (Santri) in Salatiga City through the perspectives of Islamic law and Carl Gustav Jung’s Analytical Psychology. This research is significant because it highlights the increasing tendency of Santri, a group strongly associated with high religiosity and the belief that marriage is a form of worship to postpone marriage. The phenomenon reflects a tension between traditional Islamic values and modern realities, in which financial readiness, emotional maturity, and personal development have become key considerations before marriage. The research employs a qualitative approach with a case study design. Primary data were collected through semi-structured in-depth interviews with 19 Santri from three Islamic boarding schools in Salatiga. Secondary data were obtained from classical Islamic literature and psychological studies on marriage. Data were analyzed using the interactive model of Miles and Huberman, which involves data reduction, data display, and conclusion drawing. The analytical framework integrates Islamic legal principles are ahkāmu nikāh, istiṭā‘ah, and kafā’ah with Jung’s Analytical Psychology, particularly the concepts of psyche, archetype, and individuation. The findings reveal that Santri postpone marriage due to concerns about financial preparedness, long-term commitment, and shifting social values. From the perspective of Islamic law, such delay is considered permissible as long as it does not violate religious principles. From the perspective of Analytical Psychology, delaying marriage represents a complex psychological process that reflects deep individual consideration between religious consciousness and modern personal aspirations.
Co-Authors Artie Arditha Rachman Evi Yuniarti Nur Mifchan Solichin