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Model Altman’s Z-Score dan Springate Memprediksi Financial Distress (Studi Kasus Perusahaan Sub Migas yang Tercatat di BEI Tahun 2017 - 2020) nusyirwan, Nusyirwan; Kusdiana, Yayu; Tinaria, Lisa; Zubir, Zubir; Masril, Masril
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 3 No 1 (2023): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ambitek.v3i1.78

Abstract

The increase in the average need for oil and gas for both the public and the industrial sector has forced Indonesian oil and gas companies to look for new oil reserves in the midst of declining oil and gas production from year to year. If Indonesian sub-oil and gas companies cannot survive in these conditions, they are likely to experience losses that will affect their financial position and will eventually face financial distress or be threatened with bankruptcy. The purpose of this research is to determine the prediction of bankruptcy in sub-oil and gas companies in Indonesia that are listed on the IDX. 2017 – 2020 using Altman's Z – score and Springate models. Using the purposive sampling method in sampling, 11 oil and gas mining sub-sector companies were listed on the Indonesia Stock Exchange in 2017 – 2020 from a total population of 44 companies obtained from the website www.idx.co.id as secondary data. The score of each model is calculated mathematically with the Microsoft Excel Office 2019 application, and then performs calculations to find the most accurate bankruptcy prediction model. The results show that the Altman Z-Score and Springate models in predicting bankruptcy have a low level of accuracy.
Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Pemilik UMKM Pada Kantor Pelayanan Pajak Pratama Pekanbaru Senapelan Rasmon, Rasmon; Sitinjak, Marnala; Rahayu, Eva Ulfah; Zubir, Zubir; Tinaria, Lisa
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 3 No 2 (2023): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ambitek.v3i2.102

Abstract

The title of this research is "The Influence of Taxpayer Understanding, Use of NPWP, and Taxpayer Awareness on Taxpayer Compliance of MSME Owners at the Pekanbaru Senapelan Pratama Tax Service Office". This research was conducted because of the lack of taxpayer compliance in Indonesia. The purpose of this study was to determine the effect of taxpayer understanding, the benefits of NPWP, and taxpayer awareness on taxpayer compliance of MSME owners. This study uses multiple linear regression analysis techniques. The results of this study are that partially understanding of taxpayers affects taxpayer compliance of MSME owners while the benefits of NPWP, and taxpayer awareness do not affect taxpayer compliance of MSME owners at the Pekanbaru Pratama Senapelan Tax Service Office. Simultaneously the understanding of taxpayers, the benefits of NPWP, and awareness of taxpayers has no effect on taxpayer compliance of MSME owners at the Pekanbaru Senapelan Pratama Tax Service Offic
Hubungan Perilaku Sedentary Lifestyle dengan Status Gizi Remaja Pasca Pandemi Covid-19 pada Siswa MAN Lhokseumawe Faradilla, Cut Sarah; Maulina, Nora; Zubir, Zubir
GALENICAL : Jurnal Kedokteran dan Kesehatan Mahasiswa Malikussaleh Vol. 1 No. 3 (2022): GALENICAL : Jurnal Kedokteran dan Kesehatan Mahasiswa Malikussaleh - Oktober 20
Publisher : Program Studi Kedokteran Fakultas Kedokteran Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jkkmm.v1i3.8256

Abstract

Pandemi COVID-19 menimbulkan adanya perubahan perilaku gaya hidup, seperti perilaku sedentary lifestyle dan timbulnya pola asupan berlebih karena pembatasan aktivitas sosial hingga berpotensi menyebabkan gangguan status gizi selama pandemi COVID-19. Keberlangsungan berperilaku sedentari selama kurang lebih 2 tahun masa pandemi tersebut berpotensi mempengaruhi gaya hidup dan juga status gizi di kehidupan selanjutnya termasuk anak sekolah. Penelitian ini bertujuan untuk mengetahui hubungan perilaku sedentary lifestyle dengan status gizi remaja pasca pandemi COVID-19 pada siswa MAN lhokseumawe dengan melibatkan 78 siswa aktif berusia 15-18 tahun menggunakan desain cross sectional. Hasil analisis univariat didapatkan gambaran perilaku Sedentary Lifestyle pada remaja pasca pandemi COVID-19 terbanyak adalah tinggi yaitu sebanyak 57 orang (73,1%), gambaran status gizi tertinggi adalah kategori normal yaitu sebanyak 47 orang (60,3%). Hasil analisis bivariat menggunakan uji Chi-square dengan mempertimbangkan nilai p>0,05 menunjukkan tidak terdapat hubungan antara perilaku Sedentary Lifestyle dengan status gizi remaja pasca pandemi COVID-19 pada siswa MAN Lhokseumawe dengan nilai signifikansi p-value sebesar 0,068. Kesimpulan dari penelitian ini adalah tidak terdapat hubungan yang signifikan antara perilaku Sedentary Lifestyle dengan status gizi remaja pasca pandemi COVID-19 pada siswa MAN Lhokseumawe.    
Identifikasi Telur Cacing Nematoda Usus pada Lalapan Kubis (Brassica Oleracea) di Warung Makan Jalan Darussalam Kecamatan Banda Sakti Kota Lhokseumawe Bripo, Azman; Sahputri, Juwita; Zubir, Zubir
GALENICAL : Jurnal Kedokteran dan Kesehatan Mahasiswa Malikussaleh Vol. 2 No. 3 (2023): GALENICAL : Jurnal Kedokteran dan Kesehatan Mahasiswa Malikussaleh - Juni 2023
Publisher : Program Studi Kedokteran Fakultas Kedokteran Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jkkmm.v2i3.10239

Abstract

Kecacingan menjadi salah satu masalah kesehatan di Indonesia. Telur cacing dapat ditularkan pada manusia dikarenakan mengkonsumsi sayuran yang kurang matang, dan tidak dicuci dengan bersih. Masyarakat Indonesia mempunyai kebiasaan memakan sayuran mentah dalam bentuk lalapan. Kubis merupakan jenis sayuran yang umumnya dikonsumsi secara mentah. Kubis memiliki permukaan daun yang berlekuk-lekuk sehingga memungkinkan telur cacing menetap didalamnya. Tujuan penelitian ini untuk mengetahui adanya telur nematoda usus pada lalapan kubis di warung makan dijalan Darussalam kecamatan Banda Sakti Kota Lhokseumawe. Jenis penelitian ini adalah uji laboratorium dengan menggunakan tektik purposive sampling dengan jumlah 22 warung makan. Pemeriksaan telur nematoda usus menggunakan metode flotasi dan kemudian dianalisis secara univariat. Hasil penelitian ini dari 12 sampel lalapan kubis yang diperiksa didapatkan sebanyak 3 (25,0%) ditemukan telur nematoda usus dan 9 sampel (75,0%) tidak ditemukan kontaminasi telur nematoda usus. Jenis telur nematoda usus yang mengontaminasi adalah Ascaris lumbricoides dengan jumlah 2 sampel (16,7%), Thichuris trhichiura dengan jumlah 1 sampel (8,3%), dan tidak ada kontaminasi telur Hookworm dan Strongiloides stercoralis. Kesimpulan penelitian ini ialah terdapat kontaminasi telur nematoda usus pada lalapan kubis pada sebagian warung makan yang menjual kubis sebagai lalapan.
Perbedaan Kadar Hemoglobin Pada Perokok Aktif Dan Perokok Pasif Pada Mahasiswa Program Studi Agroekoteknologi Angkatan 2019 Universitas Malikussaleh Rizka, Wulidah; Maulina, Nora; Zubir, Zubir
GALENICAL : Jurnal Kedokteran dan Kesehatan Mahasiswa Malikussaleh Vol. 3 No. 2 (2024): Jurnal Kedokteran dan Kesehatan Mahasiswa Malikussaleh - April 2024
Publisher : Program Studi Kedokteran Fakultas Kedokteran Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jkkmm.v3i2.15004

Abstract

Orang dewasa, remaja, bahkan anak kecil pun kerap menjerat kebiasaan merokok. Karbon monoksida merupakan salah satu komponen asap rokok yang jika terhirup dapat berdampak buruk pada beberapa fungsi tubuh, termasuk produksi hemoglobin. Tujuan utama riset ini ialah untuk membandingkan kadar hemoglobin perokok aktif dan pasif pada mahasiswa jurusan agroekoteknologi Angkatan 2019 Universitas Malikussaleh. Penelitian ini merupakan penelitian analitik observasional dengan rancangan cross sectional. Didapatkan karakteristik responden berdasarkan status merokoknya, mayoritas laki-laki merupakan perokok aktif sedangkan mayoritas perempuan merupakan perokok pasif, rerata usia pada perokok aktif ialah 21,7593 tahun dan pada perokok pasif  ialah 21,6389 tahun, indeks massa tubuh responden kelompok perokok aktif dan pasif sebagian besar memiliki nilai IMT normal. Rerata kadar hemoglobin pada perokok aktif laki-laki ialah 16,475 g/dL dan perokok pasif 15,140 g/dL. Kadar hemoglobin perokok aktif perempuan memiliki rerata 15,433 g/dL dan pada perokok pasif perempuan adalah 13,588 g/dL. Dari hasil analisis diperoleh nilai p = 0,001 (p < 0,05) pada kelompok laki-laki dan nilai p = 0,009 (p < 0,05) pada kelompok perempuan. Kesimpulan dari riset ini ialah terdapat perbedaan kadar hemoglobin pada perokok aktif dan perokok pasif.
The Authority of Adat Institutions in Resolving Marital Disputes in Aceh: A Legal Review Zubir, Zubir; Alimuddin, Alimuddin
Al-Qadha : Jurnal Hukum Islam dan Perundang-Undangan Vol 12 No 1 (2025): Al-Qadha: Jurnal Hukum Islam dan Perundang-Undangan
Publisher : Hukum Keluarga Islam IAIN LANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/qadha.v12i1.11149

Abstract

Aceh’s legal framework is distinctive due to the coexistence of state law, Islamic law, and adat (customary) law, particularly in handling marital disputes. Adat institutions hold a significant role within local communities, as they provide culturally grounded mechanisms for resolving conflicts, often emphasizing restorative justice and social harmony. However, the precise legal authority of these institutions remains complex, especially when their jurisdiction overlaps or conflicts with formal judicial bodies such as the Mahkamah Syar’iyah. This study aims to critically review the legal basis and scope of authority of adat institutions in resolving marital disputes in Aceh within the context of Indonesian law. Utilizing a normative legal research method combined with conceptual and statutory analyses, this research examines relevant legislation, including Law No. 11 of 2006 on the Governance of Aceh and Law No. 23 of 2004 on the Elimination of Domestic Violence. Additionally, it draws on doctrinal sources and practical adat dispute resolution cases in Aceh. The findings demonstrate that adat institutions remain trusted mediators that prioritize reconciliation and community consensus in marital conflicts. Nonetheless, their authority is not absolute and is limited by national legal frameworks, especially concerning divorce proceedings, child custody, and cases of domestic violence, which fall under the jurisdiction of Islamic courts. This overlapping jurisdiction can lead to legal ambiguities and inconsistent outcomes. The study contributes valuable insights for policymakers and legal practitioners seeking to enhance coordination and integration between adat dispute resolution mechanisms and formal legal systems. Strengthening regulatory clarity and fostering collaboration can support more effective dispute resolution that respects Acehnese cultural traditions while aligning with national legal standards.
Pengaruh Multinasionality, Tax Haven, Thin Capitalization, dan Firm Size terhadap Tax Avoidance Zanra, Sri Wahyuni; Zubir, Zubir
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 2, Desember 2023
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v4i2.3817

Abstract

This research aims to test and analyze the influence of multinationality, tax havens, thin capitalization, and frame size on tax avoidance. This research uses a quantitative method. The population in this study includes manufacturing sector companies listed on the IDX from 2019 to the end of 2021, with a total sample of 53 companies that meet the established criteria. Data analysis techniques used descriptive statistical tests and multiple regression tests with the Statistical Package for Social Science (SPSS). The implications of this research are expected to minimize the occurrence of tax avoidance to support state revenues. Based on the results of the analysis, it shows that multinationality, thin capitalization, and firm size have a significant effect on the effective tax rate, whereas tax havens do not have a significant effect on the effective tax rate.Keywords: Multinasionality, Tax Haven, Thin Capitalization, Firm Size, Effective Tax Rate
Contestation of Religious Authority in Study Groups: Between Religious Authority and Mass Authority in Aceh Noviandy, Noviandy; Amin, Muhammad; Zubir, Zubir; Masri, Muhammed Sahrin Bin Haji Masri
Religious: Jurnal Studi Agama-Agama dan Lintas Budaya Vol. 7 No. 1 (2023)
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/rjsalb.v7i1.24898

Abstract

This article examines the religious authority contestation among study groups in Langsa City, Aceh. The existence of a diversity of study groups does not mean the people there accept the existing plurality. Apart from the growth of religious authority from the Traditional Islamic community, several things also influence it. So the diversity phenomena in religion often become a mass struggle. This research is included in field-library research with qualitative analysis. Data were collected through interviews, documentation, and observation in the study groups. The data were analyzed using a sociology approach and social theory. This article presents two significant findings, including scientific contestation developed by each study group and mass struggle as a confirmation of the authority holder. These two pieces of evidence show that the spread of religious authorities does not necessarily make people accept plurality in religion. Furthermore, Islamic law in Aceh tends to always be in religious contestation.
Legal Institutions in Resolving Divorce Cases in Aceh Muhazir, Muhazir; Azwir, Azwir; Zubir, Zubir
AL-ISTINBATH : Jurnal Hukum Islam Vol 9 No 1 (2024)
Publisher : Institut Agama Islam Negeri Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/jhi.v9i1.8529

Abstract

This study aims to examine the legal institutions involved in divorce settlement in Langsa City. Apart from that, this study also analyzes the influence of each institution on the solution to the divorce problem in Aceh. Empirical legal studies are carried out using social and legislative frameworks. A statute approach is used to examine the legal elements in the process of resolving divorce cases, while a sociological approach is used to examine the social components of divorce practice. This study found that the Gampong traditional institution has more influence than the Sharia Court in resolving divorce cases. Even though state law does not allow divorce outside of court, the community believes that the Gampong traditional institution can resolve divorce cases more quickly, cheaply, easily, and with ease. more sacred. This differs from divorce in religious courts, which usually takes time, and filing takes time. Divorce through religious courts is used by the community when the parties want to legalize their new marriage. This study concludes that the influence of traditional institutions is very strong for the people of Langsa City because traditional institutions are able to resolve divorce problems easily and quickly. This study contributes to a distinct viewpoint on divorce by demonstrating that, in addition to state institutions, traditional institutions play an essential role in resolving divorce cases. Without disobeying state laws, the government need to respect traditional institutions' rulings in divorce situations. This implies that a conventional institution's decision may serve as a basis for the law in divorce situations. Aside from that, a court divorce still carries a bad reputation in society because of the length, difficulty of the procedure, and perceived difficulty of the operations.
HUBUNGAN JUMLAH TROMBOSIT DAN LEUKOSIT DENGAN LAMA RAWAT INAP PADA PASIEN DBD DI RSU CUT MEUTIA KABUPATEN ACEH UTARA Sofia, Rizka; Zubir, Zubir; Sahputri, Juwita; Chairiyah Ami, Ghisca
JOURNAL OF HEALTHCARE TECHNOLOGY AND MEDICINE Vol 7, No 2 (2021): OKTOBER 2021
Publisher : Universitas Ubudiyah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33143/jhtm.v7i2.1564

Abstract

Demam Berdarah Dengue (DBD) merupakan penyakit yang disebabkan oleh virus dengue yang telah menjadi penyebab utama kematian dan sebagian besarnya merupakan kasus rawat inap. Hasil pemeriksaan darah dapat digunakan untuk memprediksi keparahan penyakit yaitu penurunan pada jumlah trombosit (trombositopenia) dan leukosit (leukopenia). Penelitian ini bertujuan untuk mengetahui hubungan jumlah trombosit dan leukosit dengan lama rawat inap pada pasien DBD di RSU Cut Meutia Kabupaten Aceh Utara. Penelitian ini bersifat deskriptif analitik dengan pendekatan cross sectional yang dilaksanakan pada bulan September 2019 sampai Oktober 2019. Jumlah sampel sebanyak 100 pasien rawat inap DBD diambil secara total sampling yang memenuhi kriteria inklusi dan eksklusi. Analisis data menggunakan uji statistik Chi Square dengan derajat signifikan (α) 0,05. Hasil penelitian menunjukkan bahwa terdapat hubungan antara jumlah trombosit dengan lama rawat inap (p=0,020) dan terdapat hubungan antara jumlah leukosit dengan lama rawat inap (p=0,032) pada pasien DBD di RSU Cut Meutia Kabupaten Aceh Utara.Kata kunci:  Demam Berdarah Dengue; Jumlah Leukosit; Jumlah Trombosit; Lama Rawat Inap