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Peran Kajian Kitab Kuning di Masjid Ushuluddin dalam Pengembangan Masyarakat Rowolaku Kajen Faidatul Khusna; sabbihhisma, Iqna; Prameswari Bono, Shafa Ajeng; Nafila, Akmala; QOmariyah
Journal of Islamic Management Vol. 6 No. 1 (2026): January
Publisher : Program Studi Manajemen Dakwah Fakultas Dakwah dan Komunikasi UIN Sunan Ampel Surabaya, UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/jim.v6i1.2371

Abstract

In the context of modernization and globalization, society faces significant challenges in maintaining authentic religious values relevant to contemporary life. This study aims to analyze the role of classical Islamic text studies at the Ushuluddin Rowolaku Kajen Mosque in developing the surrounding community’s religious, social, and cultural life. Using a qualitative field research approach, this study explores the traditional routine of classical Islamic text learning that has been practiced since the 1950. The Ushuluddin Rowolaku Kajen Mosque thus serves as a center for both religious learning and community transformation, preserving Islamic scholarly traditions while responding to contemporary social changes.
Pengaruh Return On Assets (ROA) dan Debt To Equity Ratio (DER) terhadap Financial Distress pada Perusahaan Sektor Food and Beverages yang Terdaftar di BEI Periode 2023–2025 Faidatul Khusna; Aniqotunnafiah Aniqotunnafiah
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 4 No. 5 (2026): September: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v4i5.2557

Abstract

This study aims to analyze the effect of Return on Assets (ROA) and Debt to Equity Ratio (DER) on financial distress in Food and Beverages sector companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2025 period. This research uses a quantitative method with a causal approach. The population consists of Food and Beverages companies listed on the IDX, with samples selected through purposive sampling based on predetermined criteria. The sample includes 13 companies with 39 observation data after data transformation. The data used are secondary data obtained from annual financial reports published on the official IDX website. Data analysis was conducted using multiple linear regression with IBM SPSS Statistics 26. The results show that ROA has a positive and significant effect on financial distress, while DER has a positive but insignificant effect. Simultaneously, ROA and DER have a significant effect on financial distress. These findings indicate that profitability and capital structure factors play an important role in assessing financial distress conditions in Food and Beverages companies.