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ANALISIS KEBUTUHAN DAN KETERSEDIAAN AIR BERSIH DI WILAYAH MEDAN HELVETIA PELAYANAN SPAM MEBIDANG (MEDAN-BINJAI-DELI SERDANG) Tanjung, Willyam Han Ardy; Adrian, Muhammad; Zebua, Meiman Restu; Hutabarat, Mulia; Arya, Zikri Vieri; Mulyana, Rachmat; Wardana, Novrizaldi
Jurnal Manajemen dan Bisnis Volume 25 No. 2 Tahun 2025
Publisher : UNIKA Santo Thomas

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

The availability of clean water is a vital aspect in supporting the quality of life of the community, especially in densely populated urban areas such as Medan Helvetia District. This study aims to analyze the projection of clean water needs and availability for the next 50 years, and to assess the balance between the two as a basis for planning clean water infrastructure development. The methods used include calculating domestic and non-domestic water needs, plus an estimate of 30% water loss, and analyzing needs at peak hours and maximum days. The results of the analysis show that with a fixed supply capacity of 1,100 liters per second from SPAM Mebidang, the need for clean water in Medan Helvetia District until 2075 is still in a surplus condition. The highest surplus was recorded at 795.26 liters per second in 2024, and the lowest surplus was 510.77 liters per second in 2075. These findings indicate that the district is projected not to experience a clean water deficit in the long term, as long as the supply capacity remains stable and the distribution system is managed efficiently. Therefore, periodic evaluation and integrated planning are still needed to ensure the sustainability of clean water services in the future.

ANALISIS KEBUTUHAN DAN KETERSEDIAAN AIR BERSIH DI WILAYAH MEDAN HELVETIA PELAYANAN SPAM MEBIDANG (MEDAN-BINJAI-DELI SERDANG) Tanjung, Willyam Han Ardy; Adrian, Muhammad; Zebua, Meiman Restu; Hutabarat, Mulia; Arya, Zikri Vieri; Mulyana, Rachmat; Wardana, Novrizaldi
Jurnal Manajemen dan Bisnis Volume 25 No. 2 Tahun 2025
Publisher : UNIKA Santo Thomas

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

The availability of clean water is a vital aspect in supporting the quality of life of the community, especially in densely populated urban areas such as Medan Helvetia District. This study aims to analyze the projection of clean water needs and availability for the next 50 years, and to assess the balance between the two as a basis for planning clean water infrastructure development. The methods used include calculating domestic and non-domestic water needs, plus an estimate of 30% water loss, and analyzing needs at peak hours and maximum days. The results of the analysis show that with a fixed supply capacity of 1,100 liters per second from SPAM Mebidang, the need for clean water in Medan Helvetia District until 2075 is still in a surplus condition. The highest surplus was recorded at 795.26 liters per second in 2024, and the lowest surplus was 510.77 liters per second in 2075. These findings indicate that the district is projected not to experience a clean water deficit in the long term, as long as the supply capacity remains stable and the distribution system is managed efficiently. Therefore, periodic evaluation and integrated planning are still needed to ensure the sustainability of clean water services in the future.

PENGARUH KOMITE AUDIT, UKURAN PERUSAHAAN, INTENSITAS MODAL, LEVERAGE, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR di BURSA EFEK INDONESIA PERIODE 2016-2022 Adrian, Muhammad; Anggraini, Nia; Amelia, Sarah; Lussianda, Erfa Okta
Jurnal Daya Saing Vol. 10 No. 1 (2024): Dinamika Kinerja Bisnis, Perilaku Konsumen, dan Pengembangan SDM dalam Berbaga
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v10i1.1610

This research aims to examine the impact of several factors on tax avoidance, namely audit committee, company size, capital intensity, leverage, and profitability. This research is quantitative research that uses secondary data and documentary methods. The sample was selected using a purposive sampling technique, by taking 9 food and beverage subsector companies listed on the Indonesia Stock Exchange (BEI) during the 2016-2020 period. Data analysis used multiple linear regression using SPSS version 20. The results showed that company size had a negative influence on tax avoidance, while other factors did not have a significant influence. The limitation of this research is the limited sample size, but this research has the novelty of including 2020 as the observation period. Keywords : audit committee, company size, capital intensity, leverage, profitability, tax avoidance.

Analysis Workload And Communication Effects On Employee Performance Lussianda, Erfa Okta; Adrian, Muhammad; Anggraini, Nia; Fahrozi, Muhammad
Husnayain Business Review Vol. 4 No. 2 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/hbr.v4i2.942

This study investigates the impact of analysis workload and communication on employee performance, focusing on Examination, Collection, Intelligence, and Investigation departments. Using a sample of 42 individuals, data was analyzed through descriptive and inferential statistics, including validity and reliability tests, classical assumption tests, multiple linear regression, t-tests, F-tests, and coefficient of determination. Findings indicate that while workload does not significantly affect performance, communication does. The combined effect of workload and communication significantly influences performance, explaining 69.1% of its variability. Keywords: Workload, Communication, Performance.

Exploration of Ethnomathematics in the ANRI (Arsip Nasional Republik Indonesia) Building, West Jakarta Adrian, Muhammad; Buhairi, Fathan; Fadhilah, Muhammad
Al-Khawarizmi Vol 8 No 2 (2024): Al Khawarizmi: Jurnal Pendidikan dan Pembelajaran Matematika
Publisher : Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jppm.v8i2.25145

This research explores the relationship between mathematics and culture in Indonesia, focusing on the ANRI building as a cultural heritage site. The research aims to develop citizenship through understanding the informal mathematical knowledge of local people and their environment. Architectural features of the building and historical artifacts, such as the musical instrument Gong Waning, reflect geometric concepts. Ethnomathematics provides a valuable framework for understanding mathematical concepts in cultural artifacts

PENGARUH STRUKTUR MODAL, VOLUME PERDAGANGAN SAHAM DAN KAPITALISASI PASAR TERHADAP RETURN SAHAM Adrian, Muhammad; Ratnasari, Fina
JURNAL AKUNTANSI BARELANG Vol 10 No 1 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i1.10062

This study investigates the effect of capital structure, stock trading volume, and market capitalization on stock returns in the banking sub-sector. The research employs a quantitative method using secondary data analyzed through panel data regression over a five-year period from 2019 to 2023, with a sample of 47 banking companies. The analysis involves descriptive statistics, classical assumption testing, panel data regression model testing, and hypothesis testing using EViews 12. The findings reveal that capital structure, stock trading volume, and market capitalization each exert a significant partial effect on stock returns. Furthermore, these variables collectively influence stock returns, as demonstrated by the results of simultaneous testing. The coefficient of determination indicates that 47.81 percent of the variation in stock returns is explained by the variables studied, while the remaining 52.19 percent is attributed to other factors beyond the scope of this research. The study concludes that capital structure, stock trading volume, and market capitalization play an important role in shaping stock returns within the banking sub-sector.

PERANCANGAN SISTEM INFORMASI PEMESANAN TIKET TRAVEL BERBASIS WEB DENGAN METODE WATERFALL Mulyana, Wide; Barokah, Citra Khairiyatul; Adrian, Muhammad
Jurnal Komputer Terapan Vol 11 No 2 (2025): Jurnal Komputer Terapan
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jkt.v11i2.6703

PT Randu Delia Wisata is a transportation service company that still manages its business processes, such as ticket booking, fleet management, and transaction reporting, manually, leading to recording errors, data redundancy, and service delays. This study aims to design a web-based travel ticket booking information system to improve operational efficiency and service quality. The development process uses the Waterfall model, which includes stages of requirements analysis, system design using UML and ERD, implementation with PHP and MySQL, and functional testing using Blackbox Testing. The results produce a web-based application design that integrates customer data management, ticket booking, departure scheduling, and automated transaction reporting. The system is designed with an interface that is easy to use by customers, administrators, and company owners. Based on implementation and testing results, the system improves data accuracy, accelerates service processes, and supports faster and more reliable managerial information delivery. The implementation of this system is expected to optimize PT Randu Delia Wisata’s services and serve as an initial step toward the digitalization of business processes in the transportation sector.

ANALISIS STRUKTUR ATAS JEMBATAN LENGKUNG RANGKA BAJA TIPE PARKER BENTANG 60 M KELAS A MENGGUNAKAN APLIKASI MIDAS CIVIL Adrian, Muhammad; Budiman, Ery; Sutanto, Heri; Abdi, Fachriza Noor; Jamal, Mardewi
Teknologi Sipil : Jurnal Ilmu Pengetahuan dan Teknologi Vol 9, No 2 (2025): JTS TEKNOLOGI SIPIL
Publisher : Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/ts.v9i2.23298

Dengan perkembangan ilmu pengetahuan dan teknologi peleburan besi dan baja serta seiring berkembangnya zaman yang menuntut inovasi ditemukannya berbagai metode dan software salah satunya adalah software midas civil. Pada penelitian ini bertujuan untuk mengetahui gaya aksial terbesar pada setiap elemen yang terjadi akibat kombinasi pembebanan melalui software midas civil dan mengetahui besar tahanan tarik/tekan nominal yang terjadi akibat gaya aksial terbesar tersebut serta untuk mengetahui profil struktur rangka baja yang diperlukan pada struktur atas jembatan dalam menganalisis jembatan Sambera Desa Tanjung Limau, Kecamatan Muara Badak, Kabupaten Kutai Kartanegara. Hasil perencanaan jembatan lengkung rangka baja dengan tipe parker tinggi jembatan sebesar 10 meter, leber sebesar 9 meter dan panjang jembatan sebesar 60 meter dengan gaya aksial tekan sebesar dan aksial tarik sebesar . Profil batang samping atas, batang samping bawah, dan batang samping tengah yaitu IWF 498432–45/70, profil gelagar memanjang yaitu IWF 356352–14/22, profil gelagar melintang yaitu IWF 458417–30/50, profil ikatan angin yaitu IWF 304301–11/17 dimana pembebanan yang direncanakan, hasil perhitungan komponen jembatan, serta perencanaan analisis software midas civil telah memenuhi syarat agar dapat memberikan jembatan lengkung rangka baja tipe parker yang aman, nyaman dan kokoh bagi penggunanya.

Pengaruh Beban Pajak Tangguhan, Leverage, dan Manajemen Laba Terhadap Penghindaran Pajak dengan Moderasi Komisaris Independen pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI Periode 2021-2024 Adrian, Muhammad; Suhendah, Rousilita
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 2 (2026): 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.v7i2.10799

This study aims to examine the influence of deferred tax expense, leverage, and earnings management on tax avoidance, with independent commissioners as a moderating variable. The research focuses on property and real estate companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Using the purposive sampling method, a sample of 31 companies was obtained, totaling 124 observations. Data analysis was conducted using panel data regression with the Random Effect Model (REM), processed through EViews 12 software. The results indicate that leverage has a significant positive effect on tax avoidance, while earnings management has a significant negative effect. Meanwhile, deferred tax expense has no effect on tax avoidance. Regarding the moderating role, the test results show that independent commissioners are unable to moderate the influence of deferred tax expense, leverage, or earnings management on tax avoidance. This suggests that the internal oversight function through the proportion of independent commissioners has not yet provided a significant impact on corporate tax policies in this sector.

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