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All Journal Indonesian Journal of Islamic Economics and Business Al-Mu'awanah
Andriansyah, Rizki
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Biological Asset Intensity, Cash Holding, Dan Leverage Terhadap Biological Asset Disclosure: Studi pada Perusahaan Agrikultur yang Terdaftar Di Indeks Saham Syariah Indonesia (ISSI) Periode 2017-2023 Andriansyah, Rizki; Nurlaili; Ermawati, Liya
Indonesian Journal of Islamic Economics and Business Vol. 10 No. 1 (2025): Indonesian Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN STS Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/ca451t95

Abstract

The Central Bureau of Statistics (BPS) notes that the agricultural sector has consistently contributed more than 10% to Indonesia's Gross Domestic Product (GDP) in the past decade, with the figure reaching around 12.53% in 2023. Biological assets are plants and animals owned by companies as a result of past activities and have the potential to provide economic benefits in the future. This study aims to analyse the effect of Biological Asset Intensity, Cash Holding, and Leverage on Biological Asset Disclosure. The population of this study are agricultural companies listed on ISSI in the 2017-2023 period. The sample in this study used purposive sampling, so that a total sample of 8 companies from 10 observation data was obtained. This study uses the classical assumption test and multiple linear regression analysis (MRL). The results in this study indicate that Biological Asset Intensity with a significant value of 0.047 and Leverage with a significant value of 0.004 has a positive and significant effect on Biological Asset Disclosure. While Cash Holding has a negative and insignificant effect on Biological Asset Disclosure with a significant value of 0.294. Simultaneously Biological Asset Intensity, Cash Holding, and Leverage have a positive and significant effect on Biological Asset Disclosure with a significance value of 0.000.
Pembuatan Batu Tulis Sejarah Desa Satriawan, Dedi; Rifai, Muhammad; Andriansyah, Rizki; Metia, Elta; Masruroh, Chaula; Anggraini, Putri Bur; Ratnasari, Devi; Fadhilah Harahap, Nur; Zakky Asnawi, Ahmad
Al-Mu'awanah: Jurnal Pengabdian kepada Masyarakat Vol 6 No 1 (2025): Juni 2025
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/xfm75j93

Abstract

This article discusses the history of the founding of Sidomulyo Village in Mesuji District, Mesuji Regency, with a focus on the groundbreaking ceremony as the main milestone in the formation of the village. The main issues raised in this article include the historical background of the village's founding, the process of laying the first stone, and the impact of these activities on the local community. The main target of this research is to identify and analyze the factors that influence the village founding process and understand the significance of the groundbreaking ceremony in the social and cultural context of the Sidomulyo community. The research method used is literature study and direct observation of the laying of the first stone and development of the village. The data obtained was then analyzed to reveal the relationship between the groundbreaking activity and the social changes that occurred in Sidomulyo Village. Making historical inscriptions is used to commemorate the history of the village and local community. In this way, future generations can understand the background and development of Sidomulyo village. Inscriptions are used to commemorate the history of the village and the local community, including establishing village boundaries (sima) and important events in the history of the village. The conclusion of this article shows that the laying of the first stone is not only a symbol of the beginning of the physical development of the village, but also reflects the process of social integration and community participation in the formation of village identity and to commemorate the history of the village. The ceremony plays an important role in building a spirit of togetherness and a sense of belonging among residents, as well as providing a foundation for the village's future development.
Co-Authors Anggraini, Putri Bur Dedi Satriawan Ermawati, Liya Fadhilah Harahap, Nur Masruroh, Chaula Metia, Elta Muhammad Rifai Nurlaili Ratnasari, Devi Zakky Asnawi, Ahmad