Claim Missing Document
Check
Articles

Found 9 Documents
Search

The Influence Of Aggressive Financial Reporting Of The Company Toward Aggressive Tax Reporting In Agricultural Companies Wulan, Mulyaning; Ilhamdi, Ilhamdi; Qistiyah, Kunti Jeihan
Agregat: Jurnal Ekonomi dan Bisnis Vol 3 No 2 (2019): September
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (761.216 KB) | DOI: 10.22236/agregat_vol3/is2pp167-190

Abstract

This study aims to determine the influence of aggressive financial reporting, ROA, DAR, and Size OF The Company toward Aggressive Tax Reporting (ATR) in agricultural companies listed in Daftar Efek Syariah (DES) during period 2013-2016. The sampling method is purposive sampling. The data analyzed using multiple regression for dated panel with significance level 5% (0,05). The choosing model test showed that model used in this study is the Fixed Effect Model (FEM). Simultaneously all independent variables from model had significant influence toward dependent variable (ATR). Partially aggressive financial reporting, ROA, and DAR that had significance influence toward ETR, while variable size had unsignificant influence. The research also showed that there is trade off between aggressive financial reporting and aggressive tax reporting.
PERAN PEBANKAN SYARIAH TERHADAP PERTUMBUHAN EKONOMI DI INDONESIA Ilhamdi, Ilhamdi
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 9, No 2 (2020): JURNAL AUDIT DAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNTAN
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v9i2.42588

Abstract

This study aims to determine the role of Islamic banking on economic growth in Indonesia and to compared it with conventional banks. In recent years, Islamic banking has increased in terms of assets. By using panel data regression, this study examines the effect of Islamic banking on economic growth. Besides that, how big is the level of elasticity to economic growth. This study uses secondary data in the form of Gross Domestic Product (GDP), Islamic banking financing and credit by conventional banks. The results showed that Islamic banking and conventional banks had a positive impact on economic growth with the level of elasticity of Islamic banking still below conventional banks. So the existence of Islamic and conventional banks does not always replace, but complement each other in Indonesia.
Analisis Faktor Faktor Yang Mempengaruhi Produksi Pembenihan Ikan Mas Terhadap Pendapatan Petani (Studi Kasus di Kabupaten Aceh Tenggara) Ilhamdi, Ilhamdi; Hasnudi, Hasnudi; Harahap, Gustami
AGRISAINS: Jurnal Ilmiah Magister Agribisnis Vol 2, No 2 (2020): AGRISAINS: Jurnal Ilmiah Magister Agribisnis JULI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/agrisains.v2i2.294

Abstract

 Goldfish is one type of fish that have a fairly high economic value, it contains a lot of protein and cheaper. Fish hatchery is an activity that doing fish hatchery that will be produced fish seed, then followed up with the activities of breeding and growing. This study was carried out in the district of Lawe Bulan and the District Deleng Pokhisen Southeast Aceh district of Aceh province. Where the study area was determined by purposively. The purpose of this study was to analyze the business income of hatchery goldfish and financial feasibility, determining capital influence, large pool, the number of the parent, food seed, the labor against income of farmers seeder carp and analyze the influence of the level of education and experience of the farmers' income carp in the District Southeast Aceh. The sampling method used is the census method that is the entire population of the research sample. Data analysis method used is descriptive analysis method. To test the first hypothesis using Business Analysis, to examine the second hypothesis using analysis of Cobb-Douglas. To test the three hypotheses using Multiple Linear Regression Analysis with SPSS for Windows version 20. The results showed an average net income hatchery operations goldfish is Rp 5.814.200,- per production cycle. In terms of financial feasibility on carp hatchery operations in Southeast Aceh District covers the calculation of R/C ratio of 1.41. PP 4.8. BEP 2620834.0. Thus carp hatchery operations in Southeast Aceh district can provide benefits to farmers and to develop. Cobb-Douglas analyzes the results of each of the factors of production that have a significant effect (positive) is fodder seed (1.002), labor (0.908) and the parent (0.051). While the production factor is capital no significant effect (-0.028) and spacious pool (-0.164). Results Regression analysis of factors affecting skills that the education level (0.032) and experience (0,181).
Kontribusi Lapisan Hidroksiapatit pada Purwarupa Implan Titanium terhadap Nilai Osseointegrasi Melalui Removal Torque Test Gunawarman, Gunawarman; Affi, Jon; Ilhamdi, Ilhamdi; Nuswantoro, Nuzul Ficky; Tjong, Djong Hon; Manjas, Menkher
JMPM (Jurnal Material dan Proses Manufaktur) Vol 5, No 2 (2021): December
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jmpm.v5i2.13904

Abstract

Biomaterial titanium mulai banyak digunakan sebagai bahan implan karena mempunyai kekuatan tinggi, lentur, tahan korosi dan biokompatibilitas yang baik. Namun demikian, titanium bersifat bioinert yang membuatnya tidak bisa berinteraksi dan menyatu dengan jaringan hidup. Untuk menutup kelemahan ini, titanium perlu dilapisi dengan bahan yang mempunyai bioaktivitas tinggi seperti biokeramik hidroksiapatit (HA). Pada studi ini, pelapisan HA telah dilakukan pada purwarupa implan berbentuk sekrup yang terbuat dari paduan titanium tipe β yang relatif baru dikembangkan, yakni Ti-29Nb-13Ta-4.6Zr (TNTZ). Proses pelapisan dilakukan dengan menggunakan metode Electrophoretic Deposition (EPD). Lapisan HA pada permukaan TNTZ meningkatkan bioaktivitas implan logam ini sehingga memicu proses penyatuan implan dengan jaringan hidup (osseointegration). Parameter yang digunakan untuk menentukan nilai osseointegrasi ini adalah besarnya gaya puntiran (torsi) yang dibutuhkan untuk melepaskan sekrup dari tulang dengan menggunakan alat removal torque tester (RTT). Untuk itu, sekrup TNTZ berukuran M3x0.5 yang tidak dilapisi HA (tanpa HA) dan yang sudah dilapisi HA (lapis HA) ditanamkan pada paha atas (tibia) hewan uji mencit Rattus norvegicus Wistar kemudian dipelihara selama 2 (dua) minggu. Setelah itu, hewan uji dimatikan, dan besaran torsi untuk melepaskan masing-masing sekrup dari tibia mencit diukur dengan alat RTT tersebut, dan dilanjutkan dengan analisis histopatologi pada jaringan bekas pemasangan implan. Hasil studi menunjukkan bahwa implan TNTZ dengan lapis HA memiliki nilai osseointegrasi yang jauh lebih tinggi (470%) dari implan tanpa HA. Analisis histopatologi menunjukkan bahwa proses pembentukan jaringan baru (osteogenesis) yang jauh lebih banyak pada jaringan tulang yang dipasangi implan TNTZ lapis HA dibandingkan dengan tanpa HA. Disamping itu, adanya lapisan  HA pada permukaan implan juga mampu mengurangi reaksi inflamasi yang berlebihan pada jaringan tulang hewan uji dalam waktu yang relatif singkat.Titanium biomaterials are starting to be widely used as implant materials because they have high strength, flexibility, corrosion resistance and good biocompatibility. However, titanium is bioinert which makes it unable to interact and blend with living tissue. To cover this weakness, titanium needs to be coated with a material that has high bioactivity such as hydroxyapatite (HA) bioceramic. In this study, HA coating was carried out on a screw-shaped implant prototype made of a relatively recently developed -type titanium alloy, namely Ti-29Nb-13Ta-4.6Zr (TNTZ). The coating process is carried out using the Electrophoretic Deposition (EPD) method. The HA layer on the TNTZ surface increases the bioactivity of these metallic implants thereby triggering the process of implant integration with living tissue (osseointegration). The parameter used to determine the osseointegration value is the amount of torsion required to remove the screw from the bone using a removal torque tester (RTT). For this reason, TNTZ screws measuring M3x0.5 which were not coated with HA (without HA) and which had been coated with HA (HA coated) were implanted in the upper thigh (tibia) of Rattus norvegicus Wistar mice and then reared for 2 (two) weeks. After that, the test animals were turned off, and the magnitude of the torque to remove each screw from the tibia of mice was measured with the RTT device, and continued with histopathological analysis of the implanted tissue. The results of the study showed that TNTZ implants with HA coating had a much higher osseointegration value (470%) than implants without HA. Histopathological analysis showed that the process of new tissue formation (osteogenesis) was much more abundant in bone tissue with HA-coated TNTZ implants compared to those without HA. In addition, the presence of an HA layer on the surface of the implant was also able to reduce the excessive inflammatory reaction in the bone tissue of the test animals in a relatively short time.
ANALISIS TINJAUAN BIBLIOMETRIK PADA LITERATUR SISTEM MONETER ISLAM Ilhamdi, Ilhamdi; Nugraha, Deni Pandu
ASY SYAR'IYYAH: JURNAL ILMU SYARI'AH DAN PERBANKAN ISLAM Vol 8 No 2 (2023): Jurnal Asy Syar'iyyah Desember 2023
Publisher : FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/asy.v8i2.3754

Abstract

Research on the Islamic Monetary System is an important concern that contributes to the development of Islamic economics and finance. The large amount of literature related to Islamic economics and finance motivates researchers to discover new and different things. So an insightful study of bibliometric literature helps to understand the patterns and directions of research regarding the Islamic monetary system. This research collected 153 articles from the Scopus database for the period 1970 to 2023. Applications used included Microsoft Excel and VOSviewer to describe graphic data, citation analysis, co-occurrence analysis, and content analysis. The results of the analysis reveal the countries that published articles, the distribution of research over the research time interval, the most influential authors in the field of Islamic finance, the most cited journals, and keywords that frequently appear. There are five research streams identified, including (1) monetary policy transmission mechanisms through sharia financial channels, (2) Islamic monetary policy instruments in several OIC countries, (3) currency concepts and encouraging the economy from an Islamic perspective, (4) sector stability finance according to the views of Islamic science and finance, (5) interdependence in Islamic financial markets and linkages with conventional financial markets and macroeconomic variables. This research can address gaps in research in the field of Islamic Monetary Systems and offer further research for Islamic economics and finance researchers. Penelitian Sistem Moneter Islam menjadi perhatian penting yang berkontribusi pada pengembangan keilmuan ekonomi dan keuangan Islam. Banyaknya literatur terkait ekonomi dan dan keuangan Islam, memotivasi para peneliti untuk menemukan hal yang baru dan berbeda. Maka kajian tinjauan literatur bibliometrik membantu untuk memahami pola dan arah penelitian mengenai sistem moneter Islam. Penelitian ini mengumpulkan 153 artikel dari basis data Scopus untuk periode 1970 hingga 2023. Aplikasi yang digunakan antara lain Microsoft Excel dan VOSviewer untuk menggambarkan grafik data, analisis kutipan, analisis co-occurrence, dan analisis analisis isi. Hasil analisis mengungkap negara-negara yang menerbitkan artikel, sebaran penelitian pada interval waktu penelitian, penulis yang paling berpengaruh bidang moneter Islam, jurnal yang paling banyak dikutip, serta kata kunci yang sering muncul. Terdapat lima arus penelitian yang teridentifikasi antara lain (1) mekanisme transmisi kebijakan moneter melalui jalur keuangan syariah, (2) instrumen kebijakan moneter Islam di beberapa negara OKI, (3) konsep mata uang dan perannya pada perekonomian dalam perspektif Islam, (4) stabilitas sektor keuangan menurut dalam pandangan ilmu dan keuangan islam, (5) interdependensi dalam pasar keuangan syariah dan keterkaitan dengan pasar keuangan konvensional serta variabel makroekonomi. Penelitian ini dapat mengatasi kesenjangan dalam penelitian di bidang Sistem Moneter Islam dan menawarkan penelitian selanjutnya bagi para peneliti ekonomi dan keuangan Islam.
Effect of Drill Passing Down With Walls and Pairs Against Accuracy of Underpass in Volleyball Game Ilhamdi, Ilhamdi; Rahmat, Ade; Porja Daryanto, Zusyah
INSPIREE: Indonesian Sport Innovation Review Vol. 4 No. 03 (2023): SEPTEMBER
Publisher : INSPIREE & DPE Universitas Pahlawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53905/inspiree.v4i03.119

Abstract

The purpose of the study. This study aims to determine the difference in the effect of paired bottom passing exercises and bottom passing exercises reflected against the wall on the level of lower passing ability of MTSs YPPU Karimunting men's volleyball extracurricular participants, Bengkayang Regency. Materials and methods. The design of this study is a two group pretest-post test design. The sample of this study was students participating in extracurricular men's volleyball MTSs YPPU Karimunting with a total of 30 students. The instrument used in this study was the bottom passing ability test. Data analysis techniques use t-tests through normality tests, homogeneity tests, and hypothesis tests. Results. The results showed: (1) There was a significant effect of paired bottom passing training on the level of lower passing ability of MTSs YPPU Karimunting men's volleyball extracurricular participants, it can be seen that t count is 2.131 > t table (1.746), while p value (0.000) < 0.05. (2) There is a significant effect of lower passing training reflected against the wall on the level of lower passing ability of MTSs YPPU Karimunting men's volleyball extracurricular participants, it can be seen that the results of the t test obtained t count of 2.160 > t table (1.771), while the p value (0.000) < 0.05. Conclusions. These results mean that there is a significant effect of pair-bottom passing training on the level of lower passing ability of men's volleyball extracurricular participants at MTSs YPPU Karimunting, Sungai Raya Kepulauan sub-district, Bengkayang district.
BANKING MODEL AND MONETARY TRANSMISSION MECHANISM IN INDONESIA: ARE ISLAMIC BANKS MORE EFFECTIVE? Ilhamdi, Ilhamdi; Luqman, Luqman; Ali, Jati Kusuma
ASY SYAR'IYYAH: JURNAL ILMU SYARI'AH DAN PERBANKAN ISLAM Vol 9 No 2 (2024): Vol 9 No 2 (2024): Asy Syar’iyyah, Vol. 9, No.2, Desember 2024
Publisher : FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/asy.v9i2.5074

Abstract

Economic growth, both global and national, is slowing down, prompting monetary authorities to issue effective monetary policies through credit lines to encourage economic growth. In the dual banking system where there are Islamic banks and conventional banks, it is a challenge for the monetary authorities to see the effectiveness of the two banks in transmitting monetary policy. To find out the difference in effectiveness levels, the researcher used quarterly data from Bank Indonesia interest rate variables, gross domestic product (GDP), Islamic bank financing, and conventional bank loans for the period 2014 to 2024. Using VAR-ECM analysis, it was found that Islamic banks have a lower response than conventional banks in transmitting monetary policy through credit channel. In addition, Syrian banks also have lower effectiveness than conventional banks in encouraging economic growth in Indonesia.
Law Enforcement of Illegal Parking Fees at Alfamart and Indomaret Stores in Indonesia Rizka, Nanda Dwi; Ilhamdi, Ilhamdi; Novianty, Rica Regina; Putri, Tania Dwika; Lubis, Arief Fahmi
Riwayat: Educational Journal of History and Humanities Vol 7, No 4 (2024): October, Social Issue and Education
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v7i4.42794

Abstract

This study is a qualitative study with a descriptive approach. The data used in this article are primary data that researchers obtain from various credible sources such as books, scientific journals, magazines, and a number of other sources that are commonly used in each study. The analysis techniques used in this article are data collection, data reduction, data selection, and drawing conclusions
Artificial Hatchery Techniques for Siamese Patin Fish (Pangasianodon hypopthalamus) at the Freshwater Aquaculture Fisheries Center, Sungai Gelam, Jambi Ilhamdi, Ilhamdi; Suprakto, Bambang; Triyane, Viola
Juvenil Vol 6, No 3: Agustus (2025)
Publisher : Department of Marine and Fisheries, Trunojoyo University of Madura, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/juvenil.v6i3.26391

Abstract

ABSTRACTSiamese catfish (Pangasianodon hypopthalamus) is a type of fish that is included in the catfish group, this fish has a fairly large market so the demand for catfish is increasing from year to year. The main obstacle to the production of catfish seeds is the spawning cycle of Siamese catfish which still depends on the season, so optimization is needed in the supply of seeds through artificial spawning with the help of hormonal stimulation. This study aims to examine techniques for artificially hatching Siamese catfish using the hormone ovaprime and evaluate the performance of Siamese catfish hatcheries. The time for carrying out this research was 3 months using the observation method, participating directly in Siamese catfish hatchery techniques and through interviewing sources in the field of catfish hatchery. Siamese catfish hatchery techniques start from preparing the container, rearing the brood stock, selecting the brood stock, spawning, injecting, stripping, fertilizing, hatching, and raising the larvae until they become seeds and are ready for distribution. Based on the results of research on artificial seeding techniques for Siamese Catfish (Pangasianodon hypopthalamus) at the Gelam Jambi River Freshwater Aquaculture Fisheries Center (BPBAT), it produces an average fecundity of 170,394.75 eggs/kg. Meanwhile, the fertilization rate for four cycles averaged 69.54%, and the hatching rate was 68.95%. The problem with hatching Siamese catfish at BPBAT Sungai Gelam is that the availability of natural food is not sufficient for the needs and quantity required for larvae at the start of rearing, causing a decrease in larval survival rates.Keywords: Hatchery techniques, Siamese catfish, Pangasius hypophthalmus, artificially, seeds