Husni Rofiq
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THE INFLUENCE OF TRADE PAYABLES AND TAXES PAYABLES ON LIABILITIES AT PT. STEEL PIPE INDUSTRY OF INDONESIA TBK LISTED ON THE INDONESIAN SHARIA STOCK INDEX (ISSI) FOR THE 2014-2024 PERIOD Ki Agus Ahmad Jauhar Lisanulhak; Husni Rofiq
Lobi Vol. 2 No. 2 (2025): LOBI: Jurnal Ekonomi, Manajemen, Bisnis Islam
Publisher : Laboratorium FEBI UIN SGD Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/lobi.v2i2.2200

Abstract

The Companies face increasingly complex challenges in financial management. Many elements inside and outside the company affect financial performance, so that more careful and efficient financial management is needed. Among the most important conditions of a company's financial structure are the obligations that must be met to maintain business continuity and comply with applicable regula­tions. The conceptual framework of this study explains that there is a positive im­pact between Trade Payables & Taxes Payables on Liabilities, which means that changes in the ratio value affect the increase or decrease in liabilities. Furthermore, this conceptual framework also shows that Liabilities are affected by other ele­ments that are not the focus of this study. Internal factors include the company's capital structure, profitability level & debt policy. External factors include interest rates, inflation, government policies, market conditions, and competition. The re­search method used in this study is a descriptive method with a quantitative approach. The types and sources of data used in this study are secondary data sources obtained from the financial statements of PT. Steel Pipe Industry of Indonesia Tbk for the period 2014–2024, the official website.  
PRODUK HALAL SEBAGAI INSTRUMEN PEMBENTUKAN KARAKTER : TINJAUAN USHUL FIQIH Husni Rofiq; Nadhir Muammar
Lobi Vol. 3 No. 01 (2026): LOBI: Jurnal Ekonomi, Manajemen, Bisnis Islam
Publisher : Laboratorium FEBI UIN SGD Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/lobi.v3i01.3171

Abstract

This research aims to analyze the concept of halal from the perspective of Ushul Fiqh and its normative, ethical, and spiritual functions in human life. Furthermore, this study examines the mechanism of halal products as an instrument for character building through the integration of ushuliyah values. The research method employed is descriptive quali­ta­tive through library research. Primary data are sourced from classical Ushul Fiqh li­te­ra­ture, halal regulations, and related fatwas, while secondary data are obtained from supporting books and journal articles. Data analysis was conducted inductively using con­tent analysis. The results indicate that the concept of halal in Ushul Fiqh does not only determine the legal validity of a product but also serves as a means of moral education. The integration of the principles of maqāṣid al-syarī‘ah, al-amr wa al-nahy, and sadd al-dha­rī‘ah explains that the consumption of halal products directly contributes to spiritual cla­rity, discipline, and individual responsibility. Socially, the halal industry fosters a culture of trustworthiness (amanah) and integrity, positioning the role of halal as fundamental in shaping the character of both individuals and society.