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This research aims to examine and analyze the legal protection given to investors in buying and selling shares in the capital market from an Islamic perspective. The research methodology used is descriptive analysis, which involves comprehensive data collection regarding the characteristics of a particular situation or symptom that contributes to strengthening the theory of Islamic capital markets. In this case, the author uses a document or literature study as a legal material collection technique, by reviewing the literature related to the research topic. This approach aims to obtain secondary data from sources such as the Quran, hadith, MUI fatwa, and relevant laws and regulations, especially Law No. 8 of 1995 concerning Capital Markets. The findings of this study reveal that the legal protection of investors in buying and selling activities in the capital market in an Islamic perspective is based on the principles of transparency and openness, the existence of a Sharia Supervisory Board (DPS), sharia audits, dispute resolution mechanisms, and the prohibition of ribawi practices or usury-based transactions.

The purpose of this study was to determine the effect of Corporate Social Responsibility, Intellectual Capital Disclosure, and Business Risk on Firm Value variable in mining sector manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely 2017-2021. The population in this study includes mining sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2021 with a sampling technique that uses purposive sampling. The type of data used is secondary data obtained from the official website of the IDX and the company. The data analysis technique used is panel data regression. The results of the study stated that Corporate Social Responsibility and Intellectual Capital Disclosure had an effect on firm value.    

This research aims to determine the factors that influence the income of palm oil farmers. The sample used in this research was 87 oil palm farmers. The analysis used in this research is multiple regression analysis. The research results show that land area, capital and labor simultaneously have a significant effect on income with a significance value of 0.000<0.05. Partially, land area has a significant effect on income with a significance value of 0.000<0.05. Partially, capital has a significant effect on income with a significance value of 0.000<0.05. Partially, labor has a significant effect on income with a significance value of 0.003<0.05.

The purpose of this study is to determine the effect of Corporate Governance with the proxy of the Number of Board of Commissioners, Percentage of Independent Commissioners, Total Compensation of the Board of Commissioners and Directors, and Capital Intensity Ratio on Tax Management in Manufacturing Companies in the Consumer Goods Industry Sector for the period 2018-2021. The population of this study includes all manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 11 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results showed that Number of Board of Commissioners, Percentage of Independent Commissioners, and Total Compensation of the Board of Commissioners and Directors did not affect tax management. Capital Intensity Ratio has a positive effect on tax management and Number of Board of Commissioners, Percentage of Independent Commissioners, Total Compensation of Board of Commissioners and Directors, and Capital Intensity Ratio together have an effect on Tax Management.

The purpose of this study is to determine the effect of independent commissioners, capital intensity, and executive compensation on tax aggressiveness in moderating institutional ownership in property and real estate companies listed on the Indonesia Stock Exchange for the 2017-2021 period.This study uses a quantitative approach. The population in this study is 80 property and real estate companies listed on the Indonesia Stock Exchange. The sampling technique used is purposive sampling. The criteria that have been set are obtained from 8 samples of Property and Real Estate companies. The type of data used in this research is secondary data. The method used in this research is panel data regression analysis.The results of this study indicate that the Independent Commissioner has a positive effect on Tax Aggressiveness. Capital Intensity has a negative effect on Tax Aggressiveness. Executive Compensation has no effect on Tax Aggressiveness. Ownership of the Memorandum of Institutional Relations on Tax Aggressiveness has a negative effect. Ownership of the Institutional Relationship between Capital Intensity and Tax Aggressiveness has a positive effect. Institutional Ownership cannot moderate the relationship between Executive Compensation and Tax Aggressiveness.    

The purpose of this study is to determine the effect of profit persistence, book tax differences, and capital structure on the earnings response coefficient in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the period 2018-2022. The sampling technique uses purposive sampling technique. Based on the established criteria, 13 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that Profit Persistence influences the Earning Response Coefficient. Book Tax Different and Capital Structure have no effect on the Earning Response Coefficient.    

Intellectual capital disclosure in Indonesia is still voluntary so that intellectual capital is rarely disclosed by companies. The purpose of this study is to determine the effect of ownership concentration, the size of the Board of Commissioners, the size of the Audit Committee, the reputation of the Public Accounting Firm on intellectual capital in banking companies listed on the Indonesia Stock Exchange in the 2016-2020 period.. Using purposive sampling as a technique for sampling. Based on the established criteria, 10 companies were obtained as samples. The type of data used is secondary data obtained from the financial statements of banking companies listed on the IDX. The analysis technique uses Moderated Regression. The results of the  concentration of ownership, the size of the Board of Commissioners, the size of the Audit Committee, the reputation of the Public Accounting Firm have an effect on intellectual capital disclosure.

The purpose of this study was to determine the effect of company size and leverage on intellectual capital in manufacturing companies in the food and beverage sub-sector. The research time period used is the 2015-2019 period. The population of this study includes all Food and Beverage Sub-Sector Manufacturing companies listed on the BEI for the 2015-2019 period. The sampling technique was using purposive sampling technique. Based on the predetermined criteria, 10 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data logical regression analysis. The simultaneous research results show that company size and leverage have an effect on intellectual capital. The results of the research partially show that leverage has a significant positive effect on intellectual capital and company size do not have a significant effect on intellectual capital.

The purpose of this study was to determine the effect of intellectual capital, inventory turnover and profitability on financial distress in mining sector companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the period 2017 - 2021. The population of this study includes all mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2021. The sampling technique in the study used purposive sampling technique. Based on the predetermined criteria, 13 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data logistic regression analysis. The results showed that intellectual capital and inventory turnover had no effect on financial distress. While profitability has a significant negative effect on financial distress, and intellectual capital, inventory turnover and profitability jointly affect financial distress.  

Entering the era of globalization, the advancement of innovation and competition in the business world is getting tougher. The capital market is the best way to maintain its reality in the business world. In Indonesia, there is capital market called the Indonesia Stock Exchange. In general, the value of the company is described by the development of the company’s share price in the capital market. The higher the stock price of a company, the higher the value of the company. Before investing their funds, investors perform a ratio analysis on the company’s ability to generate profits. This study aims to determine the effect of Return On Equity, return on aset, Debt to Equity Ratio, dan Current Ratio on Stock prices on the LQ45 index of the Indonesia Stock Exchange (IDX)for the 2015-2019 period, either simultaneously, partially, or dominantly. This study uses quantitative research methods. The research sample was 29 LQ45 manufacturing companies which were obtained by using a sampling technique,namely pusposive sampling. Data analysis was performed by multiple linear regression analysis. The result showed that partially the  Return On Equity, Return On Aset, dan Current Ratio variables had an effect, while the Debt to Equity Ratio variable had no effect on stock prices in manufacturing companies LQ45 Indonesia Stock Exchange (IDX). Simultaneously, the  Return On Equity, return on aset, Debt to Equity Ratio, dan Current Ratio variables have a significant effect on stock prices with an f table value of 2,43 and a significant level of 0,000 less than 0,05.

Sharia Microfinance is support given to clients who need resources as business capital or hypothesis. This help can give accommodation to MSMEs who need resources for increment sharia microfinancing to foster their associations. This examination expects to decide the effect of sharia support on expanding little and medium endeavors (MSMEs) in the town of Kp. Charge, Area Na-LX-X North Labuhanbatu Rule. The model in this appraisal is 50 MSME merchants. The data request strategy utilizes quick and prompt reiteration tests. The results of this test are: 1) The F esteem decided is 364.736 with a sig esteem. of 0.000 is more modest than the degree of significance utilized in this examination, to be exact 0.05 (0.000 < 0.05), then, at that point, Ho is dismissed and Ha is recognized, implying that the sharia subsidizing variable (X) affects business progress. MSMEs in the Town of Kp. Charge, Area Na-LX-X North Labuhanbatu Regime Labuhanbatu Na-LX-X Guidelines, and, 2) The impact of R Square is 0.934 or 93.4%. This implies that 93.4% of the variety in autonomous elements can figure out the reliant variable, particularly sharia support. In the mean time, the excess 6.6% was brought about by different factors not examined in this audit. The aftereffects of the assurance coefficient test (R2) actually intend that there are then again other autonomous variables that impact the advancement of MSMEs in Kp Town. Charge, Area Na-LX-X North Labuhanbatu Regime.

A UMKM in West Kalimantan account for 98% of the total number of businesses in West Kalimantan. UMKM is the smallest level of business, namely micro business with a percentage reaching 81%. The Trade Sector such as Retail, Repair, Maintenance of Cars and Motorcycles has around 138 thousand UMKM businesses or reaching 47%. The Drinking Food Provision sector amounted to 62 thousand businesses reaching 21%. In Ketapang Regency, UMKM business actors are also one of the drivers of the economy. This study is to determine the partial and simultaneous effects of financial literacy variables, business capital, and survival strategies on the sustainability of UMKM businesses in Ketapang Regency. The results of this study indicate that the financial literacy and survival strategy variables partially have a positive and significant effect on the sustainability of UMKM businesses, and the business capital variable partially has a positive and insignificant effect on the sustainability of UMKM businesses. Also, simultaneously the variables of financial literacy, business capital, and survival strategies have a significant effect on the sustainability of UMKM businesses.

The purpose of this study was to find out whether total debt and total capital affect net profit with income as a moderating variable for manufacturing companies in the Jakarta Islamic Index for 2017-2021. This study uses data processing research methods in numerical form. The samples in this study are 7 manufacturing companies in the Food and Beverage Sub-Sector on the Indonesian Stock Exchange (IDX) for the 2017-2021 period. The analytical method used is descriptive qualitative and descriptive quantitative. The results of the research on the t-test show that total debt has a significant effect on net income with a value of (0.0008 <0.05), total capital has a significant effect on net income with a value of (0.0000 <0.05). Whereas total debt does not have a significant effect on net income with income as a moderating variable with a value of (0.0638 > 0.05) and total capital does not have a significant effect on net income with income as a moderating variable in manufacturing companies in the Food and Beverage Sub Sector in the Jakarta Islamic Index in 2017-2021 with a value of (0.8553 > 0.05)

This study aims to analyze the influence of Return on Assets (ROA), Debt to Equity Ratio (DER), company size, and Current Ratio (CR) on the Dividend Payout Ratio (DPR) of public companies in Indonesia. DPR is one of the main indicators in dividend policy, reflecting how much net profit a company distributes to shareholders. This policy not only reflects a company's financial condition but also influences investor perceptions and investment decisions in the capital market. Factors such as profitability, capital structure, company size, and liquidity are considered important in determining the amount of dividends paid. More specifically, ROA is used to measure a company's ability to generate profits from its total assets. The higher the ROA, the greater the company's ability to pay dividends. DER indicates the proportion of a company's funding derived from debt to equity; the higher the DER, the greater the financial risk, which in turn can reduce the ability to pay dividends. Company size reflects the scale of operations and financial strength. Larger companies generally have better access to funding and therefore tend to be more stable in distributing dividends. Meanwhile, CR is used to assess a company's ability to meet its short-term obligations. Excessive liquidity can reduce flexibility in distributing profits as dividends. The research method used is a quantitative approach with multiple linear regression. The research data was obtained from the annual financial reports of public companies listed on the Indonesia Stock Exchange (IDX). The sample was determined using a purposive sampling technique, resulting in 60 observations. The results show that ROA, DER, company size, and CR simultaneously have a significant effect on DPR, with an R² value of 49%. Partially, ROA has a dominant positive effect, while DER and CR show negative effects.

Poverty is a classic problem that is almost impossible to eradicate from the face of the earth. The current problem of covid is also exacerbating the increase in the number of poor people both globally and in Indonesia, especially in the North Sumatra province. The aim of this research is to find out and analyse the influence of the Labour Force, IPM and Education on the poor population in the North Sumatra Province. This study uses secondary data obtained from the Central Statistical Authority of North Sumatra Province 2006-2022. Data testing on this study was carried out using eviews-10. As for the results of this study, a) The results of the study show: 1) In the short term the variable Labour Force has a negative and insignificant relationship to the Poor Population in the Northern Sumatra Province in 2006-2022. In the long term the labour force variable has a positive and significant impact on the poor population in North Sumatra province in 2006 - 2022. 2) In the Short term the Variable IPM has negative and non-significant relation to the poor people in the South Sumatra Provincial in 2006 to 2022.

Penelitian ini bertujuan untuk menganalisis pengaruh Intellectual Capital dan Financial Non Distress terhadap Sustainable Growth Rate pada perusahaan sektor Consumer Non-Cyclicas yang terdaftar di Bursa Efek Indonesia periode tahun 2018-2021. Penelitian ini menggunakan metode kuantitatif. Penelitian ini menggunakan data sekunder, data yang digunakan berupa laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia. Sampel yang digunakan dalam penelitian ini adalah perusahaan sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia periode 2018 sampai dengan 2021. Sampel dipilih dengan menggunakan Purposive Sampling. Total perusahaan yang menjadi sampel penelitian adalah 26 perusahaan dengan periode studi 4 tahun, sehingga diperoleh 104 sampel. Teknik analisa dalam penelitian ini adalah statistika deskriptif, uji asumsi klasik dan analis regresi linier berganda. Hasil penelitian dengan menggunakan analisis regresi linier menunjukkan bahwa Human Capital Efficiency dan Structural Capital Efficiency berpengaruh positif dan signifikan terhadap Sustainable Growth Rate sedangkan Capital Employed Efficiency tidak berpengaruh positif dan signifikan terhadap Sustianable Growth Rate. Kemudian, analisis regresi linier mengungkapkan bahwa Financial Non Distress berpengaruh positif dan signifikan terhadap Sustainable Growth Rate. Keterbatasan dalam penelitian ini yaitu terdapat beberapa perusahaan Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia yang tidak mempublikasikan laporan keberlanjutan secara lengkap selama periode 2018-2021, sehingga dalam mengumpulkan data,  perusahaan yang dijadikan sampel jumlahnya berkurang, kemudian pengambilan keputusan pembagian dividen tidak bergantung pada laba atau rugi nya suatu perusahaan sehingga dalam kriteria pengambilan sampel tidak perlu menghilangkan data sampel perusahaan-perusahaan yang tidak membagian dividen.

The problem in this research is that there are still students who still make mistakes in writing their thesis and also in using punctuation marks and the solution that the researcher provides is to upload the file to Google Drive and carry out analysis using Google Doc. The objectives of this research are (1) To find out language spelling errors in preparing thesis proposals for PGMI STAIBR Sibuhuan students. (2) To find out writing errors in STAIBR Sibuhuan student theses. (3) To describe spelling errors in using capital letters, errors in using italics, and errors in using bold letters in PGMI STAIBR Sibuhuan student theses. In this research the author used a type of field research, the design used was qualitative research, namely research that produces data in the form of written or spoken words from the people being observed. The researcher checked the validity of the data by means of source triangulation and technical triangulation. Source triangulation is triangulation carried out by interviewing various sources, such as the head of the library and lecturers, students from the class of 2017. However, the results obtained must remain the same. Meanwhile, technical triangulation is triangulation carried out by researchers by collecting different data from the same source. By using triangulation techniques in data collection, the data obtained will be better and more certain. Analysis of capital letter errors in writing and italics in students' theses at the Madrasah Ibtidaiyah Teacher Education Study Program (PGMI) Barumun Raya Islamic College (STAIBR) Sibuhuan. caused by errors in the use of capital letters as elements of the first letter of a word at the beginning of a sentence, the first letter of the name of a nation, ethnic group, and language. Analysis of errors in writing prepositions in, to and from students' theses at the Islamic High School Teacher Education Study Program (PGMI). Islam Barumun Raya (STAIBR) Sibuhuan is due to ignorance that the writing must be written separately from the words of its followers or a combination of words that are commonly considered as one word. Analysis of errors in the use of punctuation marks in students' theses at the Madrasah Ibtidaiyah Teacher Education Study Program (PGMI) Barumun Islamic College Raya (STAIBR) Sibuhuan errors which include errors in the use of the period punctuation mark (.), errors in the use of the comma punctuation mark (,), errors in the use of the colon (:), and errors in the use of the question mark (?) errors. Punctuation errors are caused by differences in perception in the use of punctuation marks in accordance with EYD guidelines.    

The problem in this research is that there are still students who still make mistakes in writing their thesis and also in using punctuation marks and the solution that the researcher provides is to upload the file to Google Drive and carry out analysis using Google Doc. The objectives of this research are (1) To find out language spelling errors in preparing thesis proposals for PGMI STAIBR Sibuhuan students. (2) To find out writing errors in STAIBR Sibuhuan student theses. (3) To describe spelling errors in using capital letters, errors in using italics, and errors in using bold letters in PGMI STAIBR Sibuhuan student theses. In this research the author used a type of field research, the design used was qualitative research, namely research that produces data in the form of written or spoken words from the people being observed. The researcher checked the validity of the data by means of source triangulation and technical triangulation. Source triangulation is triangulation carried out by interviewing various sources, such as the head of the library and lecturers, students from the class of 2017. However, the results obtained must remain the same. Meanwhile, technical triangulation is triangulation carried out by researchers by collecting different data from the same source. By using triangulation techniques in data collection, the data obtained will be better and more certain. Analysis of capital letter errors in writing and italics in students' theses at the Madrasah Ibtidaiyah Teacher Education Study Program (PGMI) Barumun Raya Islamic College (STAIBR) Sibuhuan. caused by errors in the use of capital letters as elements of the first letter of a word at the beginning of a sentence, the first letter of the name of a nation, ethnic group, and language. Analysis of errors in writing prepositions in, to and from students' theses at the Islamic High School Teacher Education Study Program (PGMI). Islam Barumun Raya (STAIBR) Sibuhuan is due to ignorance that the writing must be written separately from the words of its followers or a combination of words that are commonly considered as one word. Analysis of errors in the use of punctuation marks in students' theses at the Madrasah Ibtidaiyah Teacher Education Study Program (PGMI) Barumun Islamic College Raya (STAIBR) Sibuhuan errors which include errors in the use of the period punctuation mark (.), errors in the use of the comma punctuation mark (,), errors in the use of the colon (:), and errors in the use of the question mark (?) errors. Punctuation errors are caused by differences in perception in the use of punctuation marks in accordance with EYD guidelines.    

The purpose of this study was to determine the Analysis of the Role of Amil Zakat Hidayatullah City of Medan in Improving Small and Medium Enterprises for Mustahik This study uses a qualitative research method. The research method used is in-depth interviews on research subjects, observation and documentation. As for the research location, namely the Amil Zakat Hidayatullah Institute, Medan City, the data collection used in this study was Interview, Observation, Documentation The data analysis used in this study is descriptive analysis, where the aim of this analysis is to describe systematically, factually and accurately the facts and the relationship between the phenomena being investigated. The results of the role of amil zakat Baitul Maal Hidaytullah in utilizing zakat through the Indonesian cart and mosque program by increasing SMEs in the city of Medan have yielded quite good results. Given that programs or activities to improve SMEs to the community will provide more ways or opportunities and knowledge to them, not provide fish or money as working capital. Keyword: Amil Zakat, Mustahik, UKM

This research aims to find out how the coastal community empowerment program is implemented in Takalar Regency at the South Sulawesi provincial fisheries service. What factors support and inhibit the implementation of the coastal community empowerment program in Takalar Regency at the South Sulawesi provincial fisheries service. The type of research used is a qualitative descriptive approach. The focus of this research is increasing capacity, providing access to technology and information, capital, infrastructure, market guarantees, productive economic assets. The number of informants was 10 employees of the South Sulawesi provincial fisheries service. The data collection techniques used were observation, interviews, documentation, liberal research. The data analysis technique used is data reduction, which means summarizing important things. The data presentation carried out in this research is the data obtained through research results are presented and presented in text or written form and described in qualitative form. The results of this research show that the programs provided by the fisheries service to coastal communities in Takalar Regency are appropriate and there has been improvement, namely the existence of activity programs from the government and the South Sulawesi provincial fisheries service so that with these programs and activities coastal communities are able to empower themselves.