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PENGARUH STRUKTUR MODAL TERHADAP AGRESIVITAS PAJAK DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2015 Hamdi, Syaibatul
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 1 No 4 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.409 KB)

The purpose of this research is to know how big influence of capital structure to tax aggressiveness. In addition, this study also examined the moderating role of profitability for the effect of capital structure on tax aggressiveness. The research was conducted on consumer goods sector manufacturing companies listed in Indonesia Stock Exchange. The type of this research is quantitative research, while the sampling technique is done by using purposive sampling method. The sample of this research is 8 companies period of year 2011-2015. The independent variable in this research is Capital Structure. Then the dependent variable in the form of Tax Aggressiveness and Moderation Variable is Profitability. The analytical method used is classical assumption test method, linear regression, t test analysis, f test analysis, and path analysis using computer program SPSS version 22.0 and Microsoft Excel 2010. Based on the results of research conducted, pointed out that partially capital structure effect on aggressiveness taxes, and profitability moderate the effect of capital structure on tax aggressiveness

PENGARUH STRUKTUR MODAL TERHADAP AGRESIVITAS PAJAK DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2015 Hamdi, Syaibatul
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 1 No. 4 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Busines
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v1i4.175

The purpose of this research is to know how big influence of capital structure to tax aggressiveness. In addition, this study also examined the moderating role of profitability for the effect of capital structure on tax aggressiveness. The research was conducted on consumer goods sector manufacturing companies listed in Indonesia Stock Exchange. The type of this research is quantitative research, while the sampling technique is done by using purposive sampling method. The sample of this research is 8 companies period of year 2011-2015. The independent variable in this research is Capital Structure. Then the dependent variable in the form of Tax Aggressiveness and Moderation Variable is Profitability. The analytical method used is classical assumption test method, linear regression, t test analysis, f test analysis, and path analysis using computer program SPSS version 22.0 and Microsoft Excel 2010. Based on the results of research conducted, pointed out that partially capital structure effect on aggressiveness taxes, and profitability moderate the effect of capital structure on tax aggressiveness

Antipyretic Effectiveness Test from Dragon (Pyrosia piloselloides) (L) M. G. Price) Leaves Extract in Male Marmutes (Cavia Procellus) Edi Kamal, Sainal; Prayitno, Suprapto; Hamdi, Syaibatul
Jurnal Farmasi Sandi Karsa Vol 7 No 1 (2021): Jurnal Farmasi Sandi Karsa (JFS)
Publisher : Politeknik Sandi Karsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36060/jfs.v7i1.77

This study aims to determine Effectiveness Of Dragon Scale Leaves (Pyrrosia piloselloides (L.) M. G. Price) As An Antipyretic In Male Marmut (Cavia porcellus) induced with 5% peptone. This study used 15 male guinea pigs which were divided into V groups. roup I was given negative control (Na. CMC 1% w/v), groups II, III and IV were given dragon scales leaf extract at a dose of 250 mg/kg, 500 mg/kg, and 750 mg/kg and group V was given a positive control. (Paracetamol). previously induced with 5% peptone subcutan. measurements of body temperature rectally were carried out every 30 minutes, survived 4 hours. The results showed that the administration of dragon scales leaf extract at a dose of 250 mg/kg, 500 mg/kg, and 750 mg/kg of body weight gave an antipyretic effect against male guinea pigs and the most optimal effect is obtained at a dose of 750 mg/kgBW which is 129,05% compared to paracetamol which is 146,19%.

Pengaruh Pembuangan Limbah Plastik terhadap Sungai Ciwulan Menyebabkan Gangguan pada Ekosistem Perairan Sungai Hamdi, Syaibatul; Fajri, M. Fachrie
Jurnal Penelitian Geografi (JPG) Vol 12, No 1 (2024): Jurnal Penelitian Geografi (JPG)
Publisher : Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jpg.v12i1.29009

Sungai Ciwulan di Jawa Barat, Indonesia, berperan penting sebagai ekosistem air tawar yang memberikan manfaat ekologis dan ekonomi kepada penduduk setempat. Namun, masalah serius timbul akibat pencemaran plastik dari limbah yang tidak terkendali di sungai ini. Studi ini bertujuan untuk mendeskripsikan dan menganalisis tingkat pencemaran plastik di Sungai Ciwulan, mengidentifikasi jenis plastik yang umum ditemukan, serta menyebarkan dampaknya pada lingkungan sungai dan manusia. Hasil penelitian menunjukkan peningkatan mikroplastik, terutama filamen, serat, dan fragmen yang paling umum. Konsentrasi fosfat yang tinggi dalam air sungai menjadi permasalahan serius yang dapat berdampak pada ekosistem perairan dan kesehatan manusia, yang disebabkan oleh deterjen rumah tangga. Dampak pencemaran plastik meliputi gangguan pada sumber air minum, kesehatan manusia, kerusakan ekosistem, dan kerugian ekonomi. Upaya penanggulangannya meliputi edukasi, pengurangan plastik sekali pakai, pengumpulan, daur ulang plastik, pembersihan sungai, regulasi lingkungan, dan inovasi teknologi. Dengan pemahaman lebih dalam tentang pencemaran plastik di Sungai Ciwulan, diharapkan tindakan ini dapat mengurangi dampak negatifnya, melindungi ekosistem sungai, dan meningkatkan kualitas hidup manusia. Kata Kunci: Sampah Plastik; Ekosistem Sungai; dampak pencemaran plastik

Pengabdian Masyarakat Melalui Aksi Gotong Royong di Gampong Peunaga Pasi Kecamatan Meureubo Kabupaten Aceh Barat Efendi, Sumardi; MZ, Husamuddin; Risardi, Merta; Kamisan; Alfianda, Rudy; Sarioda; Amin, Muslihun; Maulida, Rahmi; Albayani, Amalia Zahra; Hamdi, Syaibatul
ZONA: Jurnal Pengabdian Masyarakat Vol 1 No 1 (2024): CALL FOR PAPER
Publisher : Fanshur Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71153/zona.v1i1.35

Pengabdian masyarakat melalui aksi gotong royong oleh kampus di Gampong Peunaga Pasi menciptakan paradigma baru dalam keterlibatan lembaga pendidikan tinggi dalam pembangunan lokal. Dalam proyek ini, kampus tidak hanya bertindak sebagai penyampai ilmu pengetahuan, tetapi juga sebagai katalisator perubahan sosial. Kolaborasi erat antara kampus, pemimpin desa, dan masyarakat melahirkan solusi-solusi inovatif untuk permasalahan masyarakat. Infrastruktur desa mengalami peningkatan yang nyata, melibatkan perbaikan jalan, peningkatan akses pendidikan, dan pemberdayaan ekonomi masyarakat. Keberhasilan proyek ini mencerminkan pentingnya memahami kearifan lokal, menghargai budaya, dan membangun partisipasi aktif masyarakat. Dalam kerangka ini, pengabdian masyarakat bukan hanya memberikan solusi jangka pendek, melainkan membentuk fondasi keberlanjutan dan pembangunan berkelanjutan. Hasilnya menciptakan lingkungan yang lebih baik secara fisik dan sosial, memberikan pelajaran berharga bagi kampus dan masyarakat sekitar. Model ini menjadi inspirasi bagi lembaga pendidikan tinggi lainnya untuk terlibat aktif dalam pembangunan masyarakat dan mewujudkan konsep pendidikan yang merakyat dan berdampak luas.

Kewenangan Rumah Tahanan di Indonesia dalam Kebijakan Penanganan Kelebihan Kapasitas (Overcrowded) Jalaluddin; Hamdi, Syaibatul; Dasmiyana
CONSTITUO : Jurnal Riset Hukum Kenegaraan dan Politik Vol 3 No 2 (2024): CONSTITUO Jurnal Riset Hukum Kenegaraan dan Politik
Publisher : Prodi Hukum Tata Negara Islam (Siyasah Syar'iyyah) STAIN Teungku Dirundeng Meulaboh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47498/constituo.v3i2.4148

A prison or detention center (RUTAN) is a correctional institution that has an important role in developing prisoners so that they can re-adapt to society. However, a significant problem arises from the excess capacity or overcrowding that occurs in many prisons in Indonesia. This situation causes the available facilities, such as beds, sanitation and health services, to become inadequate. As a result, this affects the physical and mental condition of the prisoners, as well as hampering the success of the development program being implemented. Efforts to overcome existing problems, referring to the authority of detention centers, are important to be studied in order to understand the capacity of detention centers in carrying out their authority regarding excess capacity in correctional institutions. The research method used is a socio-legal approach, which is designed to address problems of social inequality, including due to the ineffectiveness of authority. As a conclusion, detention centers have dynamic authority in dealing with the problem of excess capacity of existing prisoners, this is outlined in the Minister of Law and Human Rights Regulation Number 11 of 2017 concerning the grand design for handling overcrowding in state detention centers and correctional institutions, explaining the solution. and stages and steps in dealing with Overcrowded itself.

دور معهد الجامعة في ترقية كفاءة الطلبة بالجامعات الإسلامية الحكومية في أتشيه Arani, Samsuar; Jamal, Danial; Hamdi, Syaibatul
'ARABIYYA: JURNAL STUDI BAHASA ARAB Vol. 11 No. 02 (2022): Arabiyya: Jurnal Studi Bahasa Arab
Publisher : Sekolah Tinggi Agama Islam Negeri (STAIN) Teungku Dirundeng Meulaboh Aceh Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47498/arabiyya.v11i02.4340

إن بين الجامعات الإسلامية الحكومية والمعاهد الإسلامية التقليدية فجوة تثير بعض المشكلات عند المجتمع، حيث يعتبر خريجو الجامعات الإسلامية الحكومية غير قادرين على القيام بدور العلماء في المجتمع. لذلك، يجب على الجامعات الإسلامية الحكوميةأن تتحول إلى أشكال جديدة تلبية لمتطلبات المجتمع. ولذلك، تم إنشاء معهد الجامعة الذي يطبق فيه منهجًا خاصًا يمكن أن يؤهل الطلبة ليصبحوا أكاديميين وعلماء في نفس الوقت.يهدُف هذا البحث إلى معرفة المنهج التعليمي المطبق في معهد الجامعة للجامعات الإسلامية الحكومية الواردة في أتشيه، ومعرفة الآثار من تطبيق ذلك المنهجفي كفاءة الطلبة، واكتشافالمعوقات التي تواجههاالطلبة.ولقد استُخدِم في هذا البحث مدخل كيفي بوصفه بحثًا وصفيًّا. وأما نتائج البحث فتدل على أن المنهج الدراسيالمطبق في معهد الجامعة للجامعات الإسلامية الحكوميةالثلاث الواردة في محافظة أتشيهيحتوي على جزئين؛ منهج رسمي ومنهج إيضافي. وأنكفاءات الطلبة في هذه معاهد الجامعة الثلاث متفاوتة،حيث تميل كفاءةطلبة معهد الجامعة بجامعة الرانيري Banda Acehإلى تحفيظ القرآن، بينما تتمثل كفاءة طلبة معهد الجامعة بجامعة بجامعة Langsaأكثر في مهارتي الخطابة والقيادة، وأما كفاءة الكلبة بجامعة Lhokseumaweتضرب إلى الجوانب المعرفية مثل إجادة اللغة العربية والإنجليزية وفهم كتب التراث. وأن المعوقات المواجهة من قبل معاهد الجامعة الثلاث منها عدم توفر المباني السكنية لاستيعاب جميع الطلبة في كل العام الدراسي، لذلك لا يجب على جميع الطلبة بجامعة Langsa وجامعة Lhokseumawe الالتحاق بمعهد الجامعة، وبالرغم من أن جامعة الرانيري Banda Aceh توجب على جميع طلبتها الالتحاق بمعهد الجامعة إلا أنه في مدة ستة أشهر أي في فصل دراسي واحد فقط.

Eksistensi Sanksi Qanun Nomor 14 Tahun 2015 Tentang Kawasan Tanpa Rokok di Aceh Barat Farwili, Inda; Hamdi, Syaibatul
Jimmi: Jurnal Ilmiah Mahasiswa Multidisiplin Vol. 1 No. 2 (2024): JIMMI: Jurnal Ilmiah Mahasiswa Multidisiplin
Publisher : Fanshur Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71153/jimmi.v1i2.113

Penelitian ini mengkaji eksistensi dan implementasi sanksi dalam Qanun Nomor 14 Tahun 2015 tentang Kawasan Tanpa Rokok di Kabupaten Aceh Barat. Qanun ini bertujuan untuk menciptakan lingkungan yang sehat dan bebas dari bahaya rokok, namun efektivitasnya masih dipertanyakan. Penelitian ini bertujuan untuk menganalisis sejauh mana sanksi yang diatur dalam qanun tersebut diterapkan dan dampaknya terhadap kepatuhan masyarakat. Metode penelitian yang digunakan adalah metode lapangan dengan pendekatan kualitatif, melalui wawancara dan observasi terhadap pelaksana kebijakan, pelanggar, dan masyarakat umum. Hasil penelitian menunjukkan bahwa meskipun adanya sanksi yang jelas dalam qanun, implementasinya masih kurang efektif akibat kurangnya pengawasan, serta rendahnya kesadaran dan pengetahuan masyarakat tentang peraturan tersebut. Kesimpulannya, meskipun Qanun Nomor 14 Tahun 2015 memiliki dasar hukum yang kuat, eksistensi sanksinya belum optimal dalam mengubah perilaku masyarakat terkait merokok di kawasan tanpa rokok. Perlu upaya lebih lanjut dalam hal sosialisasi dan penegakan hukum untuk meningkatkan kepatuhan terhadap qanun ini.

The Integration of Pancasila and Islamic Law in Indonesia: Community Practices in Aceh and West Sumatra Hamdi, Syaibatul; Andhika, M. Rezki; Rahimi, Rahimi; Ikhwan, M
Al-Qadha : Jurnal Hukum Islam dan Perundang-Undangan Vol 10 No 2 (2023): 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.v10i2.6874

This study examines the relationship between Pancasila, Indonesia's foundational ideology, and Islamic Law, focusing on its implementation in Aceh and West Sumatra. Specifically, the research explores how communities perceive, interpret, and integrate Pancasila within the framework of Islamic Law in both legal practices and policy implementation. Employing a qualitative research methodology, data were collected through in-depth interviews with 10 informants, including religious scholars, government officials, and community leaders, as well as observations and document analysis. The data were analyzed using thematic analysis to identify key patterns and challenges in the integration process. The findings reveal that while the implementation of Islamic Law in Aceh follows a formalized legal framework with Sharia-based regulations, in West Sumatra, Islamic values are embedded within customary law under the principle of Adat Basandi Syarak, Syarak Basandi Kitabullah. Despite differences in implementation, both regions demonstrate that Pancasila and Islamic Law are perceived as complementary rather than contradictory. However, challenges remain, including tensions in law enforcement, concerns about human rights, and the need for policy adjustments to balance religious aspirations with national integration. This study contributes to the discourse on legal pluralism in Indonesia by providing empirical insights into how Islamic Law operates within the Pancasila framework, offering a nuanced perspective on the dynamics between religion, state ideology, and governance in a pluralistic society.

Pengaruh Qanun Jinayah Aceh terhadap Pemahaman Hukum Mahasiswa STAIN Meulaboh; Efektivitas dan Rekomendasi Efendi, Sumardi; MZ, Husamuddin; Asy’ari, Asy’ari; Hamdi, Syaibatul; Ramli, Ramli
Legalite : Jurnal Perundang Undangan dan Hukum Pidana Islam Vol 10 No 1 (2025): Legalite: Jurnal Perundang Undangan dan Hukum Pidana Islam
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/legalite.v10i1.9816

This study aims to examine the influence of the Aceh Qanun Jinayah on the legal understanding of students at STAIN Meulaboh. As a form of Sharia law implemented in Aceh, the Qanun Jinayah plays a significant role in upholding morality and justice in the region. Students, particularly those pursuing Islamic higher education at STAIN Meulaboh, are expected to have a deep understanding of Islamic law, including the Qanun Jinayah. This research employs a descriptive quantitative method by sampling 120 students from four academic programs: Islamic Criminal Law, Sharia Economic Law, Islamic Constitutional Law, and Sharia Banking. Data were collected through questionnaires and interviews, then analyzed statistically and qualitatively. The findings reveal that students’ understanding of the Qanun Jinayah varies, with those from law-related programs showing greater comprehension than students from other disciplines. Moreover, student perceptions of the effectiveness of the Qanun Jinayah in enforcing justice also differ, influenced by their educational and social backgrounds. The study concludes that the Qanun Jinayah has a significant impact on students' legal understanding at STAIN Meulaboh; however, improvements in Sharia legal education and public outreach are necessary to enhance students’ comprehensive understanding.

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