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Analisis Perbandingan Manfaat Dan Biaya Stasiun Pemadam Kebakaran Kota Lhokseumawe Muhammad Muhammad; Diana Khairani Sofyan; Iswardi Iswardi
Industrial Engineering Journal Vol 5, No 1 (2016)
Publisher : Faculty of Engineering, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53912/iejm.v5i1.146

Dengan meraknya bencana kebakaran yang terjadi di Kota Lhokseumawe membuat resah masyarakat yang tinggal di kawasan tersebut. Namun saat ini pemerintah Kota Lhokseumawe sudah melakukan antisipasi terhadap kebakaran. Salah satunya dengan membangun sarana stasiun pemadam kebakaran kebakaran yang berlokasi di jalan medan-banda aceh, cunda Kota Lhokseumawe. Dalam pembangunan stasiun pemadam kebakaran pemerintah Kota Lhoseumawe menggunakan anggaran APBA dengan harapan dapat memberi manfaat dari stasiun pemadam kebakaran tersebut. Pembangunan stasiun pemadam kebakaran ini sudah menghabiskan biaya yang tidak sedikit, perlu dilakukan suatu analisa untuk mengetahui apakah biaya yang dikeluarkan pemerintah sebanding dengan manfaat yang didapatkan. Tujuan dari penelitian ini adalah untuk mengetahui perbandingan manfaat dan biaya stasiun pemadan kebakaran Kota Lhokseumawe. Dari hasil perbandingan manfaat dan biaya biaya pemadam kebakaran Kota Lhokseumawe berdasarkan tingkat suku bunga 10% dan umur proyek diperkirakan 20 tahun diperoleh Nilai Benefit Cost Ratio (BCR) sebesar 8,77 dengan manfaat bagi masyarakat dan pemerintah dalam bentuk nilai sekarang total sebesar RP. 158.777.586.000 dan total biaya yang dikeluarkan oleh pemerintah untuk biaya pembangunan, biaya operasional dan biaya perawatan pemadam kebakaran Kota Lhokseumawe pada nilai sekarang sebesar Rp. 18. 092. 800.908.

EFEKTIFITAS DAN PEMANFAATAN INSENTIF PAJAK PADA UMKM PADA MASA PANDEMI COVID-19 Rayna Kartika; Iswardi
Jurnal Bisnis Terapan Vol. 6 No. 1 (2022): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v6i1.4722

During pandemic Covid-19, the productivity of SME(small and medium enterprises) is getting decreasing and the government boosts the existence of SME by giving the incentive tax until December 2020 to tax payer. SMEs are hoped to utilize the incentive tax as it can assist SMEs in Indonesia. Therefore, the objectives of this research are to (1) investigate the understanding of SMEs about article 21 and the tax incentives, (2) explore how effective the socialization about tax incentives. The design of this research is a qualitative descriptive using online interview and questionnaires. Samples taken are 40 SMEs in West Sumatera using purposive sampling techniques. The results show that more than 50% of SMEs in this research has already understood about income tax article 21, and more than 40% of SMEs are also familiar with the tax incentive, however, related to socialization of tax incentive from authority party, SMEs hope to obtain more information either online or offline.

Analisis Pelaksanaan Penyusunan Administrasi Kepenghuluan di Kementerian Agama Kabupaten Ogan Ilir Iswardi, Iswardi; Syuroh, Mat; Febrianza, Muhammad
@-Publik: Jurnal Administrasi Publik Vol 4 No 1 (2024): April
Publisher : Program Studi Magister Ilmu Administrasi Publik STISIPOL Candradimuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37858/publik.v4i1.497

In the Regulation of the Director General of Islamic Guidance No. DJ.II/426 of 2008 concerning Guidelines for the Implementation of Duties and Credit Score Assessment for the Functional Position of "Penghulu" (Islamic marriage officiant), the main tasks of a Penghulu include planning community marriage-related activities, supervising the recording of marriages or divorces, conducting marriage or divorce services, providing advice and consultation on marriage and divorce, monitoring violations of marriage and divorce regulations, issuing legal opinions (fatwa) on marital matters, providing guidance in Islamic transactions (muamalah), and developing community marriage-related activities. In addition, their duties also encompass the development of harmonious families and monitoring and evaluating community marriage-related activities. The purpose of this research is to analyze the implementation of administrative processes related to the role of Penghulu in the Ministry of Religious Affairs in the Ogan Ilir Regency. Some of the identified issues include a lack of human resources to record marriage and divorce events using the SIMKAH WEB system, as well as deficiencies in infrastructure, particularly in terms of internet connectivity and computers. This research employs qualitative data analysis techniques, collecting data through interviews, documentation, and observation. The research findings indicate that, in general, the administrative processes related to the role of Penghulu in the Office of the Ministry of Religious Affairs in Ogan Ilir Regency are being carried out as expected. However, there are still challenges related to a shortage of human resources for recording marriage and divorce events using the SIMKAH WEB system, as well as deficiencies in infrastructure, particularly in terms of internet connectivity and computer resources.

Analisis Pelaksanaan Penyusunan Administrasi Kepenghuluan di Kementerian Agama Kabupaten Ogan Ilir Iswardi, Iswardi; Saswita, Saswita; Febrianza, Muhammad
@-Publik: Jurnal Administrasi Publik Vol 4 No 2 (2024): Agustus
Publisher : Program Studi Magister Ilmu Administrasi Publik STISIPOL Candradimuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37858/publik.v4i2.517

In the Regulation of the Director General of Islamic Guidance No. DJ.II/426 of 2008 concerning Guidelines for the Implementation of Duties and Credit Score Assessment for the Functional Position of "Penghulu" (Islamic marriage officiant), the main tasks of a Penghulu include planning community marriage-related activities, supervising the recording of marriages or divorces, conducting marriage or divorce services, providing advice and consultation on marriage and divorce, monitoring violations of marriage and divorce regulations, issuing legal opinions (fatwa) on marital matters, providing guidance in Islamic transactions (muamalah), and developing community marriage-related activities. In addition, their duties also encompass the development of harmonious families and monitoring and evaluating community marriage-related activities. The purpose of this research is to analyze the implementation of administrative processes related to the role of Penghulu in the Ministry of Religious Affairs in the Ogan Ilir Regency. Some of the identified issues include a lack of human resources to record marriage and divorce events using the SIMKAH WEB system, as well as deficiencies in infrastructure, particularly in terms of internet connectivity and computers. This research employs qualitative data analysis techniques, collecting data through interviews, documentation, and observation. The research findings indicate that, in general, the administrative processes related to the role of Penghulu in the Office of the Ministry of Religious Affairs in Ogan Ilir Regency are being carried out as expected. However, there are still challenges related to a shortage of human resources for recording marriage and divorce events using the SIMKAH WEB system, as well as deficiencies in infrastructure, particularly in terms of internet connectivity and computer resources.

ESG, Firm Value, and Life Cycle: Evidences from South East Asia Xaviera, Areta; Febrianto, Rahmat; Widiastuty, Erna; Iswardi, Iswardi
Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 2 (2024): September 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v11i2.40449

This study investigates the impact of ESG performance on future firm value, considering the company's phase in the life cycle. The sample consists of non-financial companies listed in five Southeast Asian (SEA) countries. Data were collected from the Refinitiv Eikon Database, with samples determined using a purposive sampling technique. The study covers the period from 2013 to 2022, resulting in 1,080 firm-year observations. Using multiple regression analysis, the study finds that ESG performance is related to the next year's firm value in SEA companies. ESG performance impacts firm value only when the company is in the mature stage, while mixed relationships were observed when individual ESG dimensions were tested. These findings support the notion that the effects of ESG-related performance may not be immediately reflected in the current years firm value but rather in the future.

PENGARUH CORPORATE GOVERNANCE, TRANSFER PRICING, DAN KONEKSI POLITIK TERHADAP AGRESIVITAS PAJAK Zikra, Muhammad Oktavi; Syofriyeni, Nini; Iswardi, Iswardi
Jurnal Akuntansi dan Governance Andalas Vol. 5 No. 2 (2024): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v5i2.83

Penelitian ini bertujuan untuk menguji pengaruh corporate governance, transfer pricing, dan koneksi politikterhadap agresivitas pajak. Corporate governance diproksikan dengan ukuran dewan komisaris, proporsi komisaris independen, keberagaman gender, ukuran komite audit, kepemilikan institusional dan kepemilikan manajerial. Penelitian ini menganalisis 98 perusahaan multinasional yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2022 yang dipilih dengan metode purposive sampling sehingga menghasilkan 392 observasi. Pengujian hipotesis menggunakan model analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa proporsi komisaris independen berpengaruh positif signifikan dan keberagaman gender berpengaruh negatif signifikan terhadap agresivitas pajak.Sementara itu, ukuran dewan komisaris, ukuran komite audit, kepemilikan institusional, kepemilikan manajerial, transfer pricing, dan koneksi politik tidak berpengaruh terhadap agresivitas pajak.

Integrasi Mindful, Meaningful, dan Joyful Learning dalam Mewujudkan Pembelajaran Humanis di Era Digital Shidiq, Alvan Satria; Yunsimaranti; Novita, Siska; Mardian, Elsa; Iswardi; Demina
PEDAGOGIC: Indonesian Journal of Science Education and Technology Vol. 6 No. 3 (2026): PEDAGOGIC: Indonesian Journal of Science Education and Technology
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ijset.v6i3.5965

The rapid development of digital technology and the use of artificial intelligence (AI) in education has the potential to increase academic pressure, reduce learning focus, and reduce humanistic interactions between teachers and students at the high school level. This study aims to examine the integration of mindful learning, meaningful learning, and joyful learning approaches in realizing humanistic learning in the digital era at the senior high school level. The study used a qualitative method with a case study approach implemented in one high school. Data were collected through observations of the learning process, interviews with teachers and students, and documentation studies. In addition, a literature review was used to strengthen the analysis of the concepts and implementation of the three learning approaches. Data were analyzed through the stages of data reduction, data presentation, and drawing conclusions. The results of the study indicate that the integration of mindful learning, meaningful learning, and joyful learning can improve learning focus, student engagement, relate the material to real life, and create a more enjoyable learning atmosphere. The humanistic learning that is formed is characterized by increased respect for students' voices, reflective abilities, and the development of critical and creative thinking patterns in the learning process.

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