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All Journal Jurnal Pelita Pendidikan Jurnal Transportasi JOURNAL OF CIVIL ENGINEERING, BUILDING AND TRANSPORTATION Jurnal Ilmiah Wahana Akuntansi Jurnal Ilmiah KORPUS Jurnal Inotera JURNAL TEKNOLOGI DAN OPEN SOURCE JUMANJI (JURNAL MANAJEMEN JAMBI) Lumbung: Jurnal Ilmiah Politeknik Pertanian Negeri Payakumbuh JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Pendidikan Multikultural Indonesia Alauddin Law Development Journal (ALDEV) Journal of Civil Engineering and Planning (JCEP) JCDD Unram Journal of Community Service (UJCS) MUNTAZAM: JURNAL MANAJEMEN PENDIDIKAN ISLAM Journal Of Sustainable Research In Management Of Agroindustry (SURIMI) International Journal of Research in Vocational Studies (IJRVOCAS) Jurnal Multidisiplin Madani (MUDIMA) Jurnal Puan Indonesia Jurnal Ilmiah Mahasiswa Fakultas Hukum Universitas Malikussaleh ALAYYA: Jurnal Pendidikan Islam Anak Usia Dini Matlamat Minda Jurnal Riset Akuntansi dan Auditing Jurnal Masyarakat Indonesia Indonesian Journal of Community Services Cel Electrician : Jurnal Rekayasa dan Teknologi Elektro Jurnal Desain dan Analisis Teknologi Jurnal Pengabdian Ibnu Sina SATIN - Sains dan Teknologi Informasi Ezra Science Bulletin Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Komposit : Jurnal Pengabdian Dan Pemberdayaan Masyarakat JPMTT (Jurnal Pengabdian Masyarakat Teknologi Terbarukan) Journal of Ekonomics, Finance, and Management Studies Educalingua Journal Computer & Science Industrial Engineering Journal Menulis: Jurnal Penelitian Nusantara Nemui Nyimah
Amrizal
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Pengaruh Brand Image Terhadap Keputusan Pembelian Mobil Merek Toyota Avanza pada PT Agung Toyota Sipin Jambi Abd Halim; Trie Hierdawati; Amrizal
JUMANJI (JURNAL MANAJEMEN JAMBI) Vol. 3 No. 2 (2020): JUMANJI (JURNAL MANAJEMEN JAMBI)
Publisher : Fakultas Hukum dan Ekonomi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Brand Image Terhadap Keputusan Pembelian Mobil Merek Toyota Avanza Pada PT Agung Toyota Sipin Jambi dan untuk mengetahui seberapa besar pengaruh variable-variabel tersebut baik secara simultan maupun parsial. Dalam penelitian ini menggunakan metode analisis deskriptif kuantitatif. Data yang dipergunakan adalah data primer dan data skunder yang diperoleh langsung dari masyarakat kota Jambi yang menjadi konsumen mobil Toyota Avanza dari hasil menyebarkan daftar pernyataan dalam bentuk kuisioner yang berkenaan dengan Brand Image dan prilaku konsumen terhadap Keputusan Pembelian dengan masing-masing indikator yang mempengaruhi sikap konsumen dalam mengambil keputusan pembelian mobil merek Toyota Avanza serta data-data pendukung lainnya. Berdasarkan hasil penelitian, maka ditemukan besarnya pengaruh variabel Brand Image secara simultan terhadap peningkatan Keputusan Pembelian yaitu sebesar 63,3 % sementara sisanya yakni sebesar 36,7 % dipengaruhi oleh faktor lain diluar penelitian.
EFFECT OF PROJECT BASED LEARNING MODEL (PjBL) ON STUDENT LEARNING RESULTS ON THE MATTER OF DIVERSITY OF HABITATIVES hastya, nirmala; Amrizal
Jurnal Pelita Pendidikan Vol. 13 No. 4 (2025): JURNAL PELITA PENDIDIKAN
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jpp.v13i4.65869

Abstract

This study aims to determine the effect of the Project Based Learning Model on student learning outcomes in ecosystem material in class X IPA SMA Negeri 2 Percut Sei Tuan in the academic year of 2024/2025. The population in this study were all students of class X IPA SMA Negeri 2 Percut Sei Tuan consisting of 9 classes. The sample in this study was 2 classes which were categorized as experimental classes and control classes. The type of research used was Quasi Experiment, the method used in this study was Pre-Experiment, with a Non-equivalent Control Group Design design. The sample used consisted of two classes totaling 60 students who were taken by purposive sampling. The data collection technique used pretest and posttest questions. Based on the data obtained and the data analysis that had been carried out, the value of students' cognitive learning outcomes was obtained. The average pre-test value for the experimental class was 49.167 and the average pre-test value for the control class was 46.833. Furthermore, after being given model treatment in each class, a post-test was given again with the same questions as the pre-test questions, so that the average post-test score for the experimental class was 86.667 and the average score for the control class was 79.5. The data obtained showed that the average score of the experimental class learning outcome test was higher than that of the control class.Then the homogeneity test was conducted and obtained for the Fcount value for the pre-test value is 1.408 and for the Fcount value of the post-test value is 1.520 with the Ftable value of 1.860 with a significance level of 0.05. This shows that Fcount <Ftable, so that the pre-test and post-test data for both classes are said to be homogeneous. Furthermore, for the results of the hypothesis test, the tcount value is 6.2890 and for the ttable value with a significance level of 0.05 is 2.0017. Where tcount is greater than the ttable value (tcount> ttable) which is 6.2890> 2.0017, this shows that H0 is rejected and Ha is accepted, which means that there is an influence of the project based learning model on student learning outcomes in ecosystem material.
Financial Determinants of Tax Avoidance: Evidence from Consumer Goods Companies Marini Anggie Putri Siregar; Monika Budiman; Amrizal; Yopie Yulius; Fadia Syaibunnisyah Muchtar
Jurnal Riset Akuntansi dan Auditing Vol 12 No 3 (2025): Jurnal Riset Akuntansi dan Auditing
Publisher : Sekolah Tingg Ilmu Ekonomi Y.A.I Jakarta - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55963/jraa.v12i3.987

Abstract

This study aims to analyze tax avoidance based on financial factors, proxied by profitability, sales growth, and solvency, in manufacturing companies within the consumer goods sector listed on the Indonesia Stock Exchange during the 2019-2023 period. This study employs a quantitative approach using secondary data in the form of annual financial statements. The research sample was determined using purposive sampling from a population of 95 companies, resulting in 19 companies that met the selection criteria. Panel data regression analysis was conducted using the fixed effect model (FEM) with eviews 12. The results indicate that profitability and sales growth have a positive effect on tax avoidance, while solvency has no effect on tax avoidance. Simultaneously, all independent variables significantly affect tax avoidance. These findings suggest that companies with higher profitability and sales growth tend to engage in tax avoidance practices, highlighting the need for increased financial oversight and transparency. The novelty of this study lies in providing empirical evidence on tax avoidance behavior among consumer goods companies during the post-COVID-19 economic recovery period. Abstrak - Penelitian ini bertujuan untuk menganalisis tax avoidance berdasarkan faktor keuangan yang diproksikan oleh profitabilitas, sales growth, dan solvabilitas pada perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan tahunan. Sampel penelitian ditentukan menggunakan teknik purposive sampling dari 95 perusahaan, sehingga diperoleh 19 perusahaan yang memenuhi kriteria. Metode analisis yang digunakan adalah regresi data panel dengan pendekatan fixed effect model (FEM) menggunakan eviews 12. Hasil penelitian menunjukkan bahwa profitabilitas dan sales growth berpengaruh positif terhadap tax avoidance, sedangkan solvabilitas tidak berpengaruh terhadap tax avoidance. Secara simultan, ketiga variabel independen berpengaruh signifikan terhadap tax avoidance. Temuan ini mengindikasikan bahwa perusahaan dengan tingkat profitabilitas dan pertumbuhan penjualan yang tinggi cenderung melakukan praktik tax avoidance, sehingga diperlukan peningkatan pengawasan dan transparansi keuangan. Kebaruan penelitian ini terletak pada memberikan bukti empiris mengenai perilaku tax avoidance perusahaan barang konsumsi dalam kondisi pemulihan ekonomi pascapandemi COVID-19.
Analisis Efektivitas Penerapan Akad Ijarah pada Wakaf Produktif serta Dampak Ekonomi dan Sosial terhadap Masyarakat Sugeng Riyadi; Amrizal; Yeni Oktoviani; Erni Juliana Al Hasanah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i6.3729

Abstract

Productive waqf is a financial instrument that has great potential to improve community welfare. The application of the ijarah agreement in the context of productive waqf provides added value in managing waqf assets. This research aims to analyze the effectiveness of implementing the ijarah contract in productive waqf as well as the economic and social impact it has on society. The research design uses an associative qualitative approach, data is collected through surveys and interviews with waqf managers and beneficiary communities. The research results show that implementing the ijarah agreement can increase the productivity of waqf assets and have a positive impact on the community's economy. The implementation of the ijarah agreement has the potential to increase income and bring positive social change within the Yatim Mandiri Foundation. These findings are expected to contribute to waqf managers and policy makers in maximizing the benefits of waqf land for social and economic welfare
Analisis Implemetasi Program Lingkungan Hidup oleh Lazismu Atas Dasar Ijtihad Majelis Tarjih Muhammadiyah Bagus Ardeni; Amrizal; Iwan Setiadi
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9008

Abstract

This study aims to analyze the strategies and mechanisms that LazisMu can adopt to ensure alignment between its environmental objectives and operational activities. The primary focus is on the application of ijtihad and tajdid of Muhammadiyah in environmental issues, guided by Islamic economic principles. Employing a qualitative approach with a descriptive-analytical method, this study examines the Islamic economic framework within environmental contexts and the implementation of LazisMu’s environmental initiatives. Additionally, in-depth interviews were conducted to gather primary data. Findings indicate two key insights. First, LazisMu has embraced environmental ijtihad as directed by Majelis Tarjih Muhammadiyah, transitioning from a traditional philanthropic institution into a catalyst for social and environmental transformation. Since 2020, this concept has been realized through the publication of Fikih Air and programs such as “Sayangi Daratmu,” “Program Tanam Pohon,” and “Sayangi Lautmu,” emphasizing ecosystem rehabilitation and community-based waste management. Furthermore, LazisMu optimizes Islamic financial instruments by leveraging zakat, infaq, and sadaqah in progressive funding schemes, such as tree adoption models and biogas utilization as sustainable energy. To ensure long-term impact, these initiatives are monitored through IKU and IKAL, while digital education reinforces zakat’s role as a driver of socio-environmental transformation.
Analisis Pengaruh Persepsi dan Pendidikan Terhadap Niat Individu Berwakaf Uangan Dengan Kesadaran Relius Sebagai Variabel Intervening Amrizal; Muhammad Syahrum Alfan; Yayat Sujatna; Yeni Oktaviani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i6.7266

Abstract

This research aims to analyze the influence of perception and education on individuals' intentions to donate cash, with religious awareness as an intervening variable. This research design uses exploratory quantitative with a sample size of 100. Collective data uses a questionnaire with a Linkert scale. This research was conducted in Tangerang City using quantitative methods and Structural Equation Modeling (SEM) analysis via SmartPLS. The research results show that perception has no significant effect on intention to give waqf, while education has a positive and significant effect on intention to give waqf. Religious awareness does not function as a mediator between perception and education on the intention to give waqf. These findings provide important insights for the development of education and outreach programs regarding cash waqf in society.
Analisis Peran Auditor Internal Terhadap Kualitas Laporan Keuangan Studi Kasus pada LAZNAS Dewan Da’wah Fadilla Qusnul Khotimah; Amrizal; Saiful Anwar; Dea Gusneli; Hardi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i6.7482

Abstract

Good financial statements aid decision-making by ensuring that they are clear and trustworthy to stakeholders. Internal auditors play a very important role in this regard to ensure that financial statements are prepared correctly and in accordance with applicable regulations. This study aims to determine how the role of internal audit affects the quality of financial statements at LAZNAS Dewan Da'wah. Internal auditors are responsible for ensuring that the organization's financial statements are clear, accurate, and in accordance with applicable accounting principles. Therefore, the quality of financial statements must be considered because it affects the decision making of stakeholders. Currently, the role of internal audit is considered as one of the important roles in improving the quality of financial statements. This research uses a qualitative approach, which allows researchers to provide a better picture of the phenomenon in the field. The data collection techniques used in this research are interviews and documentation. The analysis technique used is descriptive analysis technique. Data analysis is done by collecting, selecting raw data, processing and interpreting the data obtained. The results showed that the quality of financial statements was significantly influenced by internal audit. Internal auditors can evaluate and understand financial reports to overcome problems, and good management can overcome problems in the internal accounting system and maintain accurate financial reporting. Effective communication and systematization also contribute to the efficiency and improvement of auditors.
Analisis Kepatuhan Penggunaan Dana Desa yang Efektif dan Efisien di Desa Kemuning Muda Kecamatan Bunga Raya Kabupaten Siak Provinsi Riau Rasiyem; Amrizal; Henny Mulyati; Dea Gusneli; Hardi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i6.7504

Abstract

Compliance with the use of village funds is the key to successful village development. This research aims to analyze the extent to which village fund management in Kemuning Muda has complied with applicable regulations and produced positive impacts for the village. The aim of this research is to determine the level of compliance with effective and efficient use of village funds. Implementing compliance in the use of village funds and the village government's commitment to the quality of the use of village funds is very important. The compliance methodology for effective and efficient use of village funds involves transparent planning, good understanding of regulations, strict supervision, and accountable financial management. The object of the research is the village of Kemuning Muda, Bunga Raya District, Siak Regency, Riau Province. Data is obtained and obtained from informants through interviews with respondents and created in an actual interview transcription scheme, making it easier to manage research data. It is hoped that this research can make a good contribution to the village government as the recipient and manager of village funds because all of this is intended for the Kemuning Muda community. The analytical method used is a qualitative descriptive method, in the form of interview results and respondent transcripts. The results of this research show that an analysis of compliance with the effective and efficient use of village funds in understanding regulations, financial management of village funds and anticipating potential misuse of financial management reports and the commitment of the village government and village consultative bodies have a very positive influence on the quality of village reports.
Literasi Keuangan Syariah Masyarakat Desa Pulai Payung, Kecamatan Ipuh Henny Satriana; Amrizal
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.9339

Abstract

This study aims to analyze the sharia financial literacy of the community in Pulai Payung Village, Ipuh District, Mukomuko Regency. Although Indonesia has great potential for developing sharia finance, the level of sharia financial literacy in rural areas such as Pulai Payung Village is still relatively low. This study used a qualitative method with a case study approach, collecting data through in-depth interviews with the local community. The results show that the community's understanding of the concept of sharia finance is still very limited. Most residents only know that sharia finance does not contain usury, but do not understand other products and principles such as mudharabah, musyarakah, and ijarah. The community's level of knowledge of sharia financial products and institutions is also low, with many preferring conventional financial institutions due to easier accessibility. Skills in managing finances according to sharia principles are also still minimal, with people tending to rely on conventional or informal financial systems. These findings demonstrate the need to improve sharia financial literacy through systematic and sustainable education programs, as well as support from the government and sharia financial institutions. By improving Islamic financial literacy, it is hoped that the public will be able to make better financial decisions, avoid practices that conflict with Islamic teachings, and actively participate in a more inclusive Islamic financial system. This research is expected to serve as a reference for developing Islamic financial literacy in rural areas and strengthening the Islamic financial system in Indonesia.
Analisis Kinerja dan Rekayasa Lalu Lintas pada Jalan Pulau Irian Kawasan Industri Medan I Amrizal; Hasanul Arifin Purba; S Efri Debby Ekinola Ritonga
JOURNAL OF CIVIL ENGINEERING BUILDING AND TRANSPORTATION Vol. 10 No. 1 (2026): JCEBT MARET
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jcebt.v10i1.16409

Abstract

Kemacetan lalu lintas sering terjadi di Jalan Pulau Irian, Kawasan Industri Medan I, terutama pada jam sibuk pagi dan sore akibat tingginya volume kendaraan serta aktivitas kawasan yang beragam. Penelitian ini bertujuan untuk mengevaluasi kinerja lalu lintas serta merumuskan solusi rekayasa lalu lintas guna meningkatkan tingkat pelayanan jalan. Metode yang digunakan adalah pendekatan kuantitatif melalui survei lapangan berupa pencacahan volume lalu lintas, pengamatan kondisi geometrik jalan, serta analisis kapasitas jalan berdasarkan Pedoman Kapasitas Jalan Indonesia. Pengumpulan data dilakukan selama 14 hari dan dilengkapi survei tambahan untuk menangkap kondisi jam puncak. Hasil penelitian menunjukkan kapasitas jalan sebesar 3.531 smp/jam, dengan volume lalu lintas tertinggi mencapai 3.006 smp/jam sehingga diperoleh nilai V/C ratio sebesar 0,85. Kondisi ini menunjukkan tingkat pelayanan jalan berada pada Level of Service (LOS) E yang ditandai dengan arus lalu lintas tidak stabil serta sering terjadi tundaan. Pada jam sibuk, kondisi lalu lintas mendekati bahkan mencapai kapasitas jalan sehingga memicu kemacetan. Faktor utama yang mempengaruhi adalah konflik lalu lintas, parkir di badan jalan, serta keterbatasan lebar jalan. Dapat disimpulkan bahwa Jalan Pulau Irian telah beroperasi mendekati kapasitas maksimum sehingga memerlukan penanganan segera. Rekomendasi yang diberikan meliputi pembatasan atau pelarangan parkir di badan jalan, pelebaran jalan, pengubahan menjadi jalan terbagi, serta pemasangan pembatas jalan (barrier). Upaya tersebut diharapkan mampu meningkatkan kinerja lalu lintas dan memperbaiki tingkat pelayanan jalan.
Co-Authors Abd Halim Agus Nur Khomarudin Agus Salim Ahmad Darusalam Ahmad Yonanda Amril Canrhas Arbain Aris Munandar Arnomo , Sasa Ani Away, Yufrijal Azhari , Fakhri Bagus Ardeni Bakti Viyata Sundawa Beethoven Budiman Canrhas, Amril Chanafiah, Yayah CHANG, FELIX Choirul Anwar Damayanti, Fina Darmansah Darmansah, Darmansah Darmansyah Dea Gusneli Debataraja, Lisherly Reginancy Dedy Prasetyo Delifio Martha, Maulana Deny Yusmita Deswani Panggabean, Deswani Dina, Arfa Elinah Elisa, Erlin Erion Erni Juliana Al Hasanah Fadia Syaibunnisyah Muchtar Fadilla Qusnul Khotimah Fadli Fahmi Faishal Malik Fazri, AL Febrin Aulia Batubara Fransiska , Sella Gairah Sinunglingga Gallio Budianto - Harahap, M. Ari Subhan Hardi Harman, Rika Harmen HARTIKA, LIA Harun hastya, nirmala Hendra Henny Mulyati Henny Satriana Hiasa, Fina Indra Laksmana Indrayani, Vivi ISKANDAR Isnaldi Muhammad Dini Istiqamah Iwan Setiadi Iwan Subandi Jafril Khalil Jamaluddin Jingga, Trinovita Zuhara Joredina Rahuma Rahmani Julisyafika Jupriyansyah Khoirul Mu’as Khomarudin, Agus Nur Koesmawan Kusumadi Latifa Hanum Lestaria, Evi Liu, Agustian M Ikhlasul Akbar M. Ihsan Marini Anggie Putri Siregar Marsedes Purba - Martinus Miranda, Dira Ayu Monika Budiman Muamar Qadafi Muhammad Amin Pohan Muhammad Daud Muhammad Fahrur Razi Muhammad Syahrum Alfan Mukhlis Mukhlis Murthada Nazly, Rabby Nila Sari Ningsih, Okti Rahayu Novri Adhiatma Nurhayati Zein Nurtam, M Riza Nurwati Nurwijayanti Oktavia, Ganefa Parman Pranata, Agus Prayetno, Bambang Eko Purba, Hasanul Arifin putri yuni kartika Rabby Nazli Rahima Munawarah Raja Ahmad, Raja Rahmat Ibnu Joyo Kusumo Rasiyem Regia Indah Kemala Sari Rina Novita Riszal, Akhmad Riva Hendriani Romy Aulia Rosiana, Arriza Avi S Efri Debby Ekinola Ritonga SAIFUL ANWAR Samiran Sarinauli, Barep Sianturi, Gomgom Parluhutan Simanjuntak, Romauli Sinaga, Naga Raya situmeang, murni Sri Kembaryanti Putri Sugeng Riyadi Sukatin Sumarni, Ayu Syukriadi Tarigan, Rasdinanta Teuku Multazam Trie Hierdawati Utari, Dwi Waruwu, Mimma Ajriyah whisky Widya Febrina Widya Febrina Yanti, Syafridha Yayat Sujatna Yazidi, Rachid El Yeni Oktaviani Yeni Oktoviani Yopie Yulius Yunita, Fitri Rahma Zainal Abidin Zamzam Mubarok Zulkifli