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All Journal Jurnal Istiqro' Jurnal Ilmu Pendidikan dan Humaniora
Muttafiyah, Siti Rifqiyatul
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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The PENGARUH RASIO SOLVABILITAS, RASIO LIKUIDITAS DAN RASIO PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2024: Ekonomi Manajemen Keuangan Ainia, Risna Nur; Muttafiyah, Siti Rifqiyatul; Wulandari, Ika
Jurnal Istiqro Vol. 11 No. 2 (2025): Juli 2025
Publisher : Universitas KH. MUkhtar Syafaat (UIMSYA) Blokagung Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30739/istiqro.v11i2.4259

Abstract

The value of a company is often regarded as a key indicator that influences investors’ decisions in making investments. This study aims to analyze the impact of solvency, liquidity, and profitability on the value of pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. The research employs a quantitative approach with an associative method. The sample was taken using a census method, covering all pharmaceutical subsector companies listed on the IDX over the three-year period, resulting in a total of 30 data points. The data used were secondary data obtained from the annual financial statements of the pharmaceutical companies, which were then processed and analyzed using SmartPLS version 4.0. The analysis results indicate that solvency has a positive but not significant effect on the company’s value, whereas liquidity and profitability have a positive and significant effect.
Enforcement of the Rule of Law in the Case of Ojol Run Over by BRIMOB: Criticism of Equality Before the Law Muttafiyah, Siti Rifqiyatul; Silfa, Afrisa; Qoiriyah, Sariah Nailla; Rahmania, Annisa Marshanda; Maslukha, Synthia Dewi
Jurnal Ilmu Pendidikan dan Humaniora Vol. 15 No. 1 (2026): Jan: Education and Humanities
Publisher : Insan Akademika Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jiph.v15i1.278

Abstract

This study analyzes the application of the rule of law principle in cases of violence by officials against online motorcycle taxi drivers, focusing on the incident in which Affan Kurniawan died after being run over by a Brimob tactical vehicle. This case attracted public attention because it was considered to reflect unequal treatment under the law between officials and civilians. Using a qualitative approach and case study method supported by literature review, this study examines the chronology of events, institutional responses, and their relevance to the principles of the rule of law, equality before the law, and human rights protection as stipulated in the 1945 Constitution, the Criminal Code, the TNI Law, and the Human Rights Law. The findings of this study reveal a structural pattern of impunity for officials, weak internal accountability, overlapping military-civilian jurisdictions, minimal transparency, and power bias in the legal process. These conditions have resulted in civilians, especially ojol workers in the gig economy who are in a vulnerable position, not receiving equal legal protection. This study confirms that the handling of cases of violence by officials is still far from the ideal rule of law, and that more independent, transparent, and integrated accountability mechanisms are needed to ensure justice for victims and increase the legitimacy of security institutions
Co-Authors Ika Wulandari Maslukha, Synthia Dewi Qoiriyah, Sariah Nailla Rahmania, Annisa Marshanda Risna Nur Ainia Silfa, Afrisa