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Analisis Determinan Tax Avoidance Perusahaan Sektor Pertambangan di Indonesia Setiawati, Riska Ayu; Ammar, Muhammad
Jurnal Manajemen dan Inovasi (MANOVA) Vol. 5 No. 2 (2022): Juli
Publisher : Management Department, Faculty of Islamic Economics and Business, Universitas Islam Negeri Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/manova.v5i2.894

Abstract

Pajak menjadi sumber pendapatan negara yang terbesar yaitu 82,88% dari total pendapatan negara, sehingga pajak memiliki peran yang sangat penting dalam pembangunan negara. Terdapat fenomena perusahaan menghindar dari pajak (tax avoidance) sehingga dapat mengurangi tingkat pendapatan pajak negara. Berdasarkan data tax ratio perusahaan sektor pertambangan 2016-2020 memiliki nilai yang rendah dan menurun dari waktu ke waktu jika dibandingkan secara nasional, hal ini sejalan dengan penemuan beberapa kasus kasus penghindaran pajak pada perusahaan sektor pertambangan. Penelitian ini bertujuan untuk menganalisa faktor yang mendeterminasi tax avoidance pada perusahaan sektor pertambangan di Indonesia. Metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif, menggunakan purposive sampling didapatkan 26 perusahaan sektor pertambangan yang terdafta di Bursa Efek Indonesia tahu 2016 sampai 2020. Hasil penelitian menunjukkan return on asset (ROA) dan ukuran perusahaan berpengaruh signifikan terhadap tindakan tax avoidance perusahaan, sedangkan leverage tidak berpengaruh signifikan terhadap tindakan tax avoidance perusahaan.
The Ability of KUB Rooster to Produce Indonesian Super Native Chickens Zulfan, Zulfan; Yaman, Muhammad Aman; Ariga, Muhammad Faris; Ammar, Muhammad
Jurnal Ilmu-Ilmu Peternakan Vol. 34 No. 1 (2024): April 2024
Publisher : Faculty of Animal Science, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jiip.2024.034.01.12

Abstract

The crossbreed originated from male native chicken x female commercial layers, currently in Indonesia called a Super Native Chicken (Ayam Kampung Super). This study aimed to evaluate the ability of a selected local KUB (Ayam Kampung Unggul Balitbangtan) rooster to cross female ISA Brown chickens to produce Indonesian super native chickens. In comparison, the ISA hen was crossed with an unselected local chicken of bangkok descent (Ayam Kampung Turunan Bangkok, KTB) rooster, and the same hen strain was crossed with a Rhode Island Red (RIR) rooster. The treatment was crossbreeding (CB): CB1= KUB x ISA, CB2= KTB x ISA, and CB3= RIR x ISA. The results of the study showed that there were no significant (P>0.05) effects on fertility, hatchability, embryonic mortality, or chick abnormalities, but KUB x ISA resulted in significantly greater (P<0.01) chick weight and chick yield than did KTB x ISA. In conclusion, the KUB rooster was able to cross with ISA Brown to produce Super Native Chicken without significant adverse effects on fertility or hatchability, resulting in better quality day-old chicks than those produced by the KTB rooster.
Implementasi Teknologi Informasi dalam Manajemen Recording pada Peternakan Kambing Perah Rakyat di Dusun Mon Alue Kecamatan Indrapuri Kabupaten Aceh Besar Pratama, Said Mirza; Resthu, Muhammad; Koesmara, Hendra; Izzati, Raichan; Asril, Asril; Asridiana, Asridiana; Al-Adam, Koji; Ammar, Muhammad
Peternakan Abdi Masyarakat (PETAMAS) Vol 4, No 1 (2024): PETAMAS JUNI 2024
Publisher : Departemen of Animal Science, Agriculture Faculty, Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/petamas.v4i1.39405

Abstract

Produktivitas ternak dipengaruhi oleh beberapa faktor diantaranya manajemen. Rekording pada ternak merupakan bagian manejemen yang tidak bisa dipisahkan dalam pemeliharaan ternak. Rekording ataupun pencacatan sangat penting dalam rekam jejak segala macam kegiatan, produksi, kesehatan, dan untung ataupun kerugian usaha peternakan. Tanpa adanya pencacatan peternak akan kesulitan dalam menilai keberhasilan usaha peternakan yang telah dilakukan selama ini dan sulitnya peternak dalam menentukan program yang dilaksanakan. Oleh karena itu, pencacatan perlu dilakukan oleh suatu usaha peternakan agar lebih efisien dalam bekerja. Kendalanya peternak masih belum adaptif dalam menggunakan teknologi informasi sebagai bagian dari sistem recording, peternak lebih menggunakan cacatan konvensional bahkan ada yang tidak mencatat sama sekali. Pencatatan manual dapat hilang dan lapuk kkarena dimakan usia sehingga dengan adanya teknologi informasi data yang telah tersimpan dapat di duplikasi, disimpan lebih lama, dan dapat diolah kembali. Hasil pelaksanaan pengabdian di Dusun Mon Alue Kecamatan Indrapuri Kabupaten Aceh Besar menunjukkan peternak antusias dalam kegiatan demonstrasi. Kesimpulan dari pengabdian ini adalah peternak menjadi lebih adaptif dalam penggunaan teknologi informasi pada usaha peternakan mereka.
IDENTIFICATION OF QUANTITATIVE AND QUALITATIVE TRAITS DIVERSITY IN LOCAL BUFFALO IN NAGAN RAYA DISTRICT Abdullah, Mohd Agus Nashri; Mutawalli, Mutawalli; Ammar, Muhammad; Sari, Eka Meutia
Jurnal Kedokteran Hewan Vol 18, No 2 (2024): June
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21157/j.ked.hewan.v18i2.34229

Abstract

b-districts, Beutong and Seunagan, with 45 buffalo samples from each sub-district. The survey method with random buffalo sampling was employed in this study. The selection of the two research sub-districts was based on the highest buffalo population numbers in Nagan Raya District. The research locations were chosen from six villages: Babah Krueng, Gunong Nagan, Blang Seunong, Sapek, Alue Dodok, and Blang Pateuk. Primary data were obtained from measuring several quantitative traits of buffaloes aged 2.5-3.0 years in the field. All data were analyzed using descriptive statistics. The research results show that the quantitative traits based on the coefficient of variation (CV) of body measurements of buffaloes in Nagan Raya vary considerably. The body measurements of male buffaloes in Beutong Sub-District showed chest circumference, shoulder height, and body length of 172.70 cm, 121.84 cm, and 111.48 cm, respectively, while the female buffalo's chest circumference, shoulder height, and body length were 180.86 cm, 122.18 cm, and 119.32 cm, respectively. The body measurements of male buffaloes in Seunagan Sub-District showed chest circumference, shoulder height, and body length of 169.23 cm, 115.91 cm, and 105.23 cm, respectively, while the female buffalo's chest circumference, shoulder height, and body length were 187.89 cm, 123.04 cm, and 117.39 cm, respectively. The qualitative and quantitative traits of buffaloes measured in these two subdistricts show differences due to different environmental vegetation.
Evaluasi Kualitas Fisik Pakan Amoniasi Fermentasi (Amofer) Limbah Jerami Padi Nuruzzahri, Nuruzzahri; Al Adam, Koji; Fadli, Chairul; Fridayati, Diah; Koesmara, Hendra; Ammar, Muhammad
Jurnal Peternakan Lokal Vol. 6 No. 2 (2024): Jurnal Peternakan Lokal
Publisher : Program Studi Peternakan Universitas Muslim Maros

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46918/peternakan.v6i2.1967

Abstract

Tujuan penelitian ini sebagai upaya dalam menurunkan faktor pembatas penggunaan jerami padi sebagai pakan ternak. Penelitian ini dilaksanakan di Laboratorium Lapangan Peternakan (LLP) Universitas Syiah Kuala pada tanggal 15 Juli hingga 26 Agustus 2023. Rancangan yang digunakan dalam penelitian ini adalah Rancangan Acak Lengkap (RAL). Dimana metode amofer dilakukan dengan level lama pemeraman. Adapun Faktornya terdiri dari 4 perlakuan yang berbeda berdasarkan lama hari pemeraman (B0 = 0 hari, B1 = 7 hari ; B2= 14 hari ; B3= 21 hari). Setiap perlakuan terdiri dari 3 ulangan, sehingga diperoleh 16 unit perlakuan. Hasil penelitian menunjukkan bahwa perlakuan amofer pada jerami padi secara keseluruhan mampu mempengaruhi kualitas fisik jerami padi.
Closed Transport Engineering of Comet Ornamental Fish (Carassius auratus) using Plant-Based Anesthesia: Effects on Water Quality and Physiological Responses Saputra, Henry Kasmanhadi; Hamka, Muhammad Subhan; Nurussalam, Wildan; Ammar, Muhammad; Supriyono, Eddy; Nirmala, Kukuh
Nekton Vol 5 No 2 (2025): Nekton
Publisher : Politeknik Negeri Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47767/nekton.v5i2.1093

Abstract

Ornamental comet fish are highly sought after by Indonesians and command high prices. These fish are generally distributed throughout Indonesia in plastic bags using closed transportation. Efforts are made to minimize stress on the fish and reduce the deterioration of water quality during transportation by using the chemical MS 222. However, awareness of the side effects of chemicals has led to the need for organic alternatives. One such solution is the bandotan leaf (Ageratum conyzoides), which contains anesthetic properties. The extraction method for bandotan leaves involves maceration, which is the mixing of bandotan leaves and 96% ethanol in a ratio of 7.5:1. A single factor was used in the experimental design, consisting of 3 treatments and 3 replications, totaling 9 experimental units, with statistical analysis conducted using ANOVA. Metabolic waste plays a role in reducing water quality and physiological responses, which can be suppressed by adding bandotan leaf extract. The treatment with the addition of bandotan leaf extract showed superior results in increasing the Survival Rate (SR). Therefore, bandotan leaf has been proven effective in supporting in good water quality and physiological responses of fish.
Co-Authors . Parwiyanti . Zulfan ., Ermanovida Abdullah, Mohd Agus Nashri Afroz, Sayed Al Adam, Koji Al-Adam, Koji Amalia Sutriana Anam, M. Khairul Andriyani, Reni Apriliani, Sri Ariga, Muhammad Faris Asriani Asridiana Asridiana, Asridiana ASRIL ASRIL Azim, Muhammad Azizul Amri Bangsawan, Gema Benyamin Lakitan Berutu, Alim Chandra Irsan Cut Intan Novita Daniel Happy Putra Dr. Susilawati Susilawati Dwi Puspita, Adelia Eddy Supriyono Eka Meutia Sari Eko Yudiyanto Erizal Sodikin Fadli, Chairul Firdaus Sulaiman Firdaus Sulaiman, Firdaus Fitra Gustiar, Fitra Fridayati, Diah Gaznur, Zikri Maulina Hafid Tahir, Abdul Harun, M Umar Harun, Muhammad Umar Haseeb Irfan, Fahad Hendra Koesmara Heri Heriyanto Hidayatulah, Rahmat Indah, Suci Irmawati Irmawati Irmawati Irmawati Izzati, Raichan Kardin, Julia Kukuh Nirmala M. Umar Harun Marieska Verawaty Masduqi Masduqi Mudastsir, Mudastsir Mudinillah, Adam Muhammad Resthu Muhammad Sajidin Muhammad Subhan Hamka Muhammad Umar Harun Muhammad Umar Harun Munandar Munandar Munandar Munandar Mutawalli Mutawalli Mu’arif Mu’arif Nabilah Putroe Agung Novianti, Arindita Niatazya NURLIANA NURLIANA Nuruzzahri Nuruzzahri, Nuruzzahri Nuzul Asmilia Pratama, Said Mirza Riska Ayu Setiawati, Riska Ayu Saleem, Amina Saleh, Adnan Achiruddin Saputra, Henry Kasmanhadi Sekar Wahyu Ningsih Septrianda, Suci Shafiq, Saman SITI HERLINDA Sri Sukarmi Suhendi, Endang Susilawati Susilawati Susilawati, Susilawati Suwandi Suwandi Teguh Achadi Toumae, Villian Tsania, Ayu Wildan Nurussalam Wulandari, Safitri Safari Yakup Parto Yaman, Muhammad Aman Yundari, Yundari Z. D Asmara Zakwan, Muhammad