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Angraini, Kiki
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Religion Arts Humanities Economics, Econometrics & Finance Social Sciences Other

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Al-Tikra>r dalam al-Qur’an : (Analisis Penafsiran M. Yunan Yusuf QS. al-Mursala>t dalam Kitab Tafsir Khuluqun ‘Az}i>m Juz Ta>ba>ra>k) Julianto, Teguh Arafah; Angraini, Kiki
PAPPASANG Vol. 7 No. 1 (2025): Pappasang
Publisher : STAIN Majene

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46870/jiat.v7i1.1227

Abstract

pengulangan (al-Tikra>r) yang terdapat dalam surah al-Mursala>t dalam kitab tafsir khuluqun ‘azhim juz tabarak. Penelitian ini merupakan jenis penelitian kepustakaan (library research) yang bersifat deskriptif-analisis, selain itu dari segi metode penelitian tafsir, Penelitian ini menggunakan metode penelitian tafsir metode tahlili. Hasil penelitian ini menujukkan bahwa dalam penafsiran M. Yunan Yusuf pengulangan pada ayat وَيْلٌ يَّوْمَىِٕذٍ لِّلْمُكَذِّبِيْنَ terdapat tema tersendiri, mulai dari tema mengawali peristiwa Hari Kiamat, penciptaan manusia dan bumi, penghancuran jagat raya hingga pada azab dan gambaran keadaan manusia yang mendustakan. Adapun maksud dari pengulangan yang terjadi pada surah al-Mursala>t dalam penafsiran M. Yunan Yusuf dalam kitab khuluqun adzim adalah sebagai bentuk peringatan serta ancaman bagi orang-orang kafir agar tidak kufur dan tidak mendustakan adanya Hari Kiamat dan pengulangan ini tentunya sebagai ta’kid.
BIAYA KARBON, BIAYA LIMBAH DAN DAMPAKNYA PADA BIAYA MODAL: KASUS DI INDONESIA Angraini, Kiki; Indayani, Indayani; Mulyany, Ratna
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 3 (2025): Agustus 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v10i3.34673

Abstract

Green economy policy No. 21 of 2022 concerning the Implementation of Carbon Economic Values has become a necessity in Indonesia. Environmental damage arising from greenhouse gas emissions requires companies to take responsibility and establish strategies to combat and mitigate negative impacts. Carbon costs and waste costs are corporate policy instruments that can encourage greenhouse gas emission reductions. This study investigates the effect of carbon costs and waste costs on the cost of capital in companies listed on the Indonesia Stock Exchange. The population in this study consisted of 912 manufacturing companies listed on the Indonesia Stock Exchange from 2021 to 2023. Secondary data sources were from company sustainability reports. The sample selection technique used purposive sampling. The research sample consisted of 85 companies with a total of 255 observations over 3 years. This study used Structural Equation Model-Partial Least Square (SEM-PLS) version 4.0 analysis. The results indicate that waste costs affect the cost of capital, while carbon costs do not. While carbon costs can influence a company's strategic decisions, their impact on the cost of capital is not always significant, especially in sectors not subject to strict emissions regulations. While waste costs indicate that poor waste management can potentially increase capital costs, good management can reduce these costs by reducing corporate risk.
Co-Authors Indayani Indayani, Indayani Julianto, Teguh Arafah Ratna Mulyany, Ratna