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All Journal Seminar Nasional Aplikasi Teknologi Informasi (SNATI) Ekonomi Bisnis Jurnal Nasional Pengelolaan Energi MigasZoom Jurnal Penelitian Ekonomi Akuntansi (JENSI) International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Journal of Community Service Journal Research of Economics and Bussiness Jurnal Mahasiswa Akuntansi Samudra Jurnal Manajemen dan Ekonomi Kreatif Jurnal Mahasiswa Kreatif International Journal of Electrical, Computer, and Biomedical Engineering (IJECBE) JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI The Indonesian Journal of Computer Science Journal of Animal Research in Wetland Ecosystem Aktualita An Najah (Jurnal Pendidikan Islam dan Sosial Keagamaan) Prosiding SENTIMETER : Seminar Nasional Teknologi Informasi, Mekatronika, dan Ilmu Komputer
Muhammad Salman
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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TANGGUNG JAWAB ILMUAN MUSLIM Muhammad Fahmil Kamal; Ridho Arifiansyah; Muhammad Salman; Rizki Amrillah
An Najah (Jurnal Pendidikan Islam dan Sosial Keagamaan) Vol. 3 No. 4: Juli 2024
Publisher : Najah Bestari

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

Abstract

The responsibility of Muslim scientists in the development of knowledge is an obligation that must be carried out. In the context of scholarship, this responsibility encompasses several aspects, such as preserving and safeguarding knowledge, deepening and attaining its essence, practicing it, teaching it, and disseminating and publishing it. In preserving and safeguarding knowledge, Muslim scientists must ensure that this knowledge remains intact and is not lost. They must deepen and attain its essence so that the knowledge can be further enhanced. Additionally, they must practice it so that the knowledge bears fruit and becomes beneficial. In their teachings, Muslim scientists must convey it to those who seek it, ensuring that the knowledge remains pure and unambiguous. The broad responsibility of Muslim scientists in disseminating and publishing knowledge is crucial to maximizing its benefits. They must spread this knowledge through various media and platforms to make it accessible to a wide audience. By doing so, this knowledge can become a source of inspiration and consideration for society. Tanggung jawab ilmuan Muslim dalam mengembangkan ilmu adalah suatu kewajiban yang harus dijalankan. Dalam konteks keilmuan, tanggung jawab ini meliputi beberapa aspek, seperti memelihara dan menjaga ilmu, memperdalam dan meraih hakekatnya, mengamalkannya, mengajarkannya, serta menyebarkanluaskan dan mempublikasikannya. Dalam memelihara dan menjaga ilmu, ilmuan Muslim harus memastikan bahwa ilmu tersebut tetap ada dan tidak hilang. Mereka harus memperdalam dan meraih hakekatnya agar ilmu tersebut menjadi lebih meningkat. Selain itu, mereka harus mengamalkannya agar ilmu tersebut berbuah dan bermanfaat. Dalam ajarannya, ilmuan Muslim harus mengajarkannya kepada orang yang mencarinya agar ilmu tersebut menjadi bersih dan tidak berbelit-belit. Luasnya tanggung jawab ilmuan Muslim dalam menyebarkan dan mempublikasikannya sangat penting agar manfaat ilmu tersebut semakin luas. Mereka harus menyebarkan ilmu tersebut melalui berbagai media dan platform agar dapat diakses oleh banyak orang. Dengan demikian, ilmu-ilmu tersebut dapat menjadi sumber inspirasi dan bahan pertimbangan bagi masyarakat.
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Leverage Terhadap Penghindaran Pajak Pada Perusahaan Pertambangan yang Terdaftar di BEI Puja Raihani, Puja Raihani; Muhammad Salman; Tuti Meutia
Journal Research of Economic and Bussiness Vol. 3 No. 02 (2024): Juli 2024
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v3i02.876

Abstract

This research aims to examine the effect of: (1) profitability on tax avoidance, (2) firm size on tax avoidance, (3) leverage on tax avoidance, (4) profitability, company size and leverage on tax avoidance simultaneously. This research is a quantitative research with the population in this research being 87 energy sector mining companies listed on the IDX, and a sample of 8 companies. The data analysis technique in this research uses descriptive statistical tests, classical assumption tests, t tests, simultaneous tests and determination tests (R2). The results of the t test for the profitability variable have a value of 0,004<0,05, which means that the profitability variable has a significant influence on tax avoidance.  The company size variable has a value of 0,000<0,05 which means that the company size variable has a significant influence on tax avoidance. The leverage variable has a value of 0.771 > 0.05, which means that the leverage variable does not have a significant influence on tax avoidance. The results of the F test obtained a value of 0.000 < 0.05, indicating that the variables used in this research simultaneously have a significant effect on tax avoidance. From the results of the coefficient of determination test, it was found that 30,3% of the dependent variable could be explained by the independent variable, while the remaining 69,7% was influenced by other factors not included in this research.
PENANGANAN SAMPAH ORGANIK BERBASIS BIOPORI MELALUI PROGRAM KKN UNIVERSITAS MUHAMMADIYAH BANDUNG DI DESA CIMUJA DUSUN PASANGGRAHAN Azmi Asyfia; Muhammad Salman; Fatimah Azzahra; Hanifa Nida An Khafya; Intan Reynanti; M Yunus; Abdillah Hi Husain; Nisrina Muthia Yumna Fakhrudin; Noval Wijaya; Salma Nuraini Ginanjar; Nelis Hernahadini
Journal of Community Service Vol 7 No 2 (2025): JCS, December 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56670/jcs.v7i2.359

Abstract

Sampah menjadi permasalahan serius masyarakat, dan sampah yang dihasilkan didominasi oleh sampah organik. Di Desa Cimuja Dusun Pasanggrahan, sebagian warga masih membuang sampah ke sungai atau membakarnya di lahan terbuka sehingga menimbulkan pencemaran. Melalui program Kuliah Kerja Nyata (KKN) Universitas Muhammadiyah Bandung, kegiatan ini bertujuan meningkatkan kesadaran masyarakat serta mengimplementasikan teknologi Lubang Resapan Biopori (LRB) sebagai solusi pengelolaan sampah organik. Metode yang digunakan meliputi sosialisasi, diskusi partisipatif, pemutaran media edukatif, serta praktik langsung pembuatan LRB. Hasil kegiatan menunjukkan adanya peningkatan pemahaman warga mengenai dampak sampah organik dan manfaat biopori. Sebagai percontohan, dua lubang resapan berhasil dibuat dengan partisipasi aktif masyarakat. Program ini tidak hanya mengurangi timbulan sampah organik, tetapi juga menghasilkan kompos yang bermanfaat. Dengan demikian, penerapan LRB melalui KKN dapat menjadi model pemberdayaan masyarakat yang ramah lingkungan dan berkelanjutan.
PENGARUH SENSITIVITY TO MARKET RISK, KUALITAS ASET, DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN FARMASI SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA Mutia; Muhammad Salman; Agustina Nurul Fajriah
Jurnal Mahasiswa Akuntansi Samudra Vol 7 No 1 (2026)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v7i1.13382

Abstract

This study aims to determine the effect of sensitivity to market risk, asset quality, and liquidity on the financial performance of Sharia pharmaceutical companies. This research adopts a quantitative approach. The sampling technique used is purposive sampling, with a total of seven companies selected as the research sample. The partial test results indicate that sensitivity to market risk has no significant effect on financial performance, as evidenced by a significance value of 0.565 > 0.05. Similarly, asset quality shows no significant effect on financial performance, with a significance value of 0.118 > 0.05. Meanwhile, liquidity has a significant positive effect on financial performance, with a significance value of 0.000 < 0.05. The F-test results show that sensitivity to market risk, asset quality, and liquidity simultaneously have a significant effect on financial performance, with a significance value of 0.000 < 0.05. The coefficient of determination (R²) obtained is 52%, indicating that the three independent variables collectively explain 52% of the variation in financial performance. This study has several limitations, including variable measurement, research period, and industrial scope.
Co-Authors Abdillah Hi Husain Abdurrahman Alayderous Afrah Junita Agus Putra AS Agustina Nurul Fajriah alfina, alfialfina Amrillah, Rizki Andika Rizki H Andri Soemitra Anis Wahdi Azhar, Iqlima Azmi Asyfia Eka Hero Ramadhani Fatimah Azzahra Hanifa Nida An Khafya Hilda Deliana A Holila Hatta Ikhsan Abdullah Intan Reynanti Iskandar Muda Junita Safitri Kalamullah Ramli Kumar, Narendar Kuras Purba Lubis, Aswadi Lubis, Nasrul Kahfi M Yunus Maria Ulfa Muhammad Fahmil Kamal Muhammad Ridla Murni, Mayang Mutia Nelis Hernahadini Nisrina Muthia Yumna Fakhrudin Noval Wijaya Nur Annisa Kadarwati Febriyani Nurlaila Nurliza Lubis Nursyam Andi Syarifuddin Puja Raihani, Puja Raihani Ridho Arifiansyah Rifki Ismal Rosna Dewi Safira Rizki Mawaddah Salma Nuraini Ginanjar Salma Salsabila Salman Ahmad Khattak Samiullah Khan SIREGAR, BUDI GAUTAMA Sista Rizqiana Siti Rohani Sri Wahyuni Tri Aulia Tuti Meutia Ulin Nuha, Muhammad Azza Yusrizal Zaenal Alamsyah