Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Journal of Artificial Intelligence and Digital Business
Arifin, Muhammad Riski
Unknown Affiliation
Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Khilafiyah dan Perbandingan Mazhab Saputra, Didit; Fatwa, Andi Muhammad; Arifin, Muhammad Riski; Amin, Muhammad
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.5715

Abstract

Penelitian ini membahas khilafiyah dan perbandingan mazhab sebagai fenomena keilmuan sekaligus sosial dalam tradisi hukum Islam yang terus berkembang dari masa klasik hingga konteks masyarakat Muslim kontemporer saat ini. Kajian ini berangkat dari realitas bahwa perbedaan pendapat di kalangan ulama sering kali tidak dipahami secara metodologis, sehingga dalam praktik sosial justru memicu sikap saling menyalahkan, klaim kebenaran tunggal, dan konflik keagamaan di tengah masyarakat. Penelitian ini bertujuan untuk menjelaskan hakikat khilafiyah, faktor-faktor penyebab terjadinya perbedaan pendapat, serta peran mazhab fikih dalam menjaga konsistensi dan validitas pengambilan hukum Islam. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan jenis studi kepustakaan (library research) melalui penelaahan sumber-sumber primer dan sekunder yang relevan dengan konsep ikhtilaf, metodologi istinbath hukum, serta karakteristik mazhab-mazhab fikih. Data dianalisis menggunakan analisis isi dan pendekatan komparatif untuk mengidentifikasi perbedaan pemahaman terhadap nash Al-Qur’an dan hadis, variasi penerimaan riwayat, penggunaan perangkat metodologis seperti qiyas, ijma’, dan maslahah, serta pengaruh konteks sosial dan budaya terhadap proses ijtihad para ulama. Hasil penelitian menunjukkan bahwa mazhab bukan sekadar kumpulan pendapat hukum, melainkan sistem metodologis yang berfungsi menjaga keteraturan praktik keagamaan umat Islam secara berkelanjutan. Oleh karena itu, khilafiyah perlu dipahami sebagai kekayaan intelektual Islam yang harus disikapi dengan adab ilmiah, sikap toleran, dan orientasi pada persatuan umat Islam.
Pengaruh Current Ratio, Debt to Equity Ratio dan Total Asset Turnover terhadap Return on Asset Perusahaan Perbankan Amalia, St. Reski; Arifin, Muhammad Riski; Hariati; Asnandar, Hairul; Syahriadin B, Muh.; Rahmat, Wahidin; Muchran, Muchriana
SINOMIKA JOURNAL: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 5 No. 2 (2026): July
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/sinomika.v5i2.468

Abstract

This study aims to examine the effects of the Current Ratio (CR), Debt-to-Equity Ratio (DER), and Total Asset Turnover (TATO) on Return on Assets (ROA) among banking companies listed on the Indonesia Stock Exchange during the 2020–2025 period. The population consisted of 16 banking companies observed over six years, resulting in 96 firm-year observations. The study employed a quantitative approach using secondary data obtained from the companies’ annual financial reports. Multiple linear regression analysis was applied to evaluate the relationship between the independent variables and Return on Assets. The results indicate that the Current Ratio has no significant effect on Return on Assets, suggesting that the level of short-term liquidity does not directly determine the profitability of banking companies. In contrast, the Debt-to-Equity Ratio has a significant effect on Return on Assets, indicating that the companies’ financing structure influences their ability to generate profits from their assets. Total Asset Turnover also has a significant effect on Return on Assets, demonstrating that the efficiency of asset utilization plays an important role in improving financial performance. These findings highlight the importance of effective capital structure and asset management in enhancing the profitability of banking companies.
Co-Authors Amalia, St. Reski Asnandar, Hairul Fatwa, Andi Muhammad Hariati Muhammad Amin Rahmat, Wahidin Saputra, Didit Syahriadin B, Muh.