p-Index From 2020 - 2025
6.024
P-Index
This Author published in this journals
All Journal E-Jurnal Ekonomi Sumberdaya dan Lingkungan E-Journal Perdagangan Industri dan Moneter Jurnal Paradigma Ekonomika Jurnal Kreatif Tadulako Online Ulul Albab: Jurnal Studi Islam International Journal of Artificial Intelligence Research AL-USWAH: Jurnal Riset dan Kajian Pendidikan Agama Islam JURNAL PENDIDIKAN TAMBUSAI Journal of Educational Research and Evaluation EDUKATIF : JURNAL ILMU PENDIDIKAN Living Islam: Journal of Islamic Discourses Journal Of Management Science (JMAS) International Journal of Economics Development Research (IJEDR) Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Tangible Journal Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Lutjanus JURNAL AL-AQIDAH Bisnis Net : Jurnal Ekonomi dan Bisnis Dharmas Education Journal (DE_Journal) Fox Justi : Jurnal Ilmu Hukum Jurnal Penelitian Inovatif Jurnal Studi Ilmu Sosial dan Politik Jurnal Perspektif Pembiayaan dan Pembangunan Daerah SENTRI: Jurnal Riset Ilmiah Jurnal Fuaduna: Jurnal Kajian Keagamaan dan Kemasyarakatan Islam Transformatif : Journal of Islamic Studies Journal Liaison Academia and Society Benefit : Journal of Bussiness, Economics, and Finance Jurnal Pengabdian Sosial Jurnal Pembelajaran Bahasa dan Sastra Jurnal Penelitian Pendidikan Indonesia Jurnal Indonesia : Manajemen Informatika dan Komunikasi Journal of Social Work and Science Education Attadrib: Jurnal Pendidikan Guru Madrasah Ibtidaiyah Journal of Education Transportation and Business Atestasi : Jurnal Ilmiah Akuntansi Journal Abdimas Paspama Service
Claim Missing Document
Check
Articles

The Role of Financial Technology Use and Women Entrepreneur Empowerment in Developing Entrepreneurial Competence and Business Performance of MSMEs in Medan City Sairun, Aryani; Aristantya, Selvi; Amril, Amril; Lubis, Irna Triannur
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9282

Abstract

This study aims to analyse the influence of Women Entrepreneurs Empowerment and the Use of Financial Technology on Business Performance and the Development of Entrepreneurial Competence in MSMEs. The research method used is quantitative with data collection through questionnaires distributed to MSME actors, then analysed using linear regression. The results show that women's empowerment has a significant effect on business performance and entrepreneurial competency development, while the use of financial technology has a significant effect on business performance but no effect on entrepreneurial competency development. These findings emphasise the importance of women's empowerment as a key strategy in improving entrepreneurial skills and business performance, as well as the need for the appropriate use of financial technology to support business performance. This study has implications for MSME actors, the government, and related institutions in designing training programmes, mentoring, and digital facilities to increase women's empowerment and the effective use of financial technology in the MSME sector.
The Effect of Corporate Governance and Corporate Social Responsibility on Tax Avoidance in Manufacturing Companies Listed on the IDX Ibrahim, Ibrahim; Abbas, Muchlis; Amril, Amril; Syamsuri, Helmy; Syarifuddin, Syarifuddin
International Journal of Artificial Intelligence Research Vol 7, No 1.1 (2023)
Publisher : Universitas Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v6i1.2.888

Abstract

This study was conducted with the aim of: (1) examine the effect of the proportion of independent commissioners on tax avoidance; (2) examine the effect of audit quality on tax avoidance; (3) examine the effect of institutional ownership on tax avoidance; (4) examine the effect of managerial ownership on tax avoidance; (5) examine the effect of CSR disclosure on tax avoidance. The type of data used in this study is secondary data taken from manufacturing company reports from 2015-2018. The data is obtained from the Indonesia Stock Exchange which can be accessed on the official website of the Indonesia Stock Exchange (www.idx.co.id) as well as the company website of the related company. The data collection technique used is the documentation method. The data analysis method used is multiple linear regression analysis. The results of this study indicate that: (1) ownership of the proportion of independent commissioners has a negative and significant effect on tax avoidance; (2) audit quality has a negative and significant effect on tax avoidance; (3) institutional ownership has a negative and significant effect on tax avoidance; (4) managerial ownership has a negative and significant effect on tax avoidance; (5) CSR has a negative and significant effect on tax avoidance.
Tuanku Imam Bonjol's Intellectual Contribution through the Padri Movement Amril, Amril; Ramananda, Vici
Jurnal Fuaduna : Jurnal Kajian Keagamaan dan Kemasyarakatan Vol. 7 No. 2 (2023): December 2023
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/fuaduna.v7i2.8358

Abstract

This article discusses Tuanku Imam Bonjol's intellectual contribution to the struggle for Indonesian independence. Tuanku Imam Bonjol is an intellectual figure in the Padri movement’s practical politics who is not careless and always makes sensible and wise decisions. This research uses descriptive qualitative research methods. Tuanku Imam Bonjol’s struggle against the Dutch colonialists was not only to liberate Minangkabau land from Dutch colonialism but also a form of jihad to re-establish Islamic law in Minangkabau land. Tuanku Imam Bonjol’s adherence to  the Wahhabi ideology did not drive him to commit acts of violence. Tuanku Imam Bonjol still conveyed it rationally according to the context of that time. Tuanku Imam Bonjol responded wisely to the social conditions of the Minangkabau people amidst many people who did not follow Islamic law. As time passed, he realized that the tough attitude of the Padri movement, initially aimed at upholding Islamic law, had exacerbated the conflict between the Padri and the Indigenous people, making Imam Bonjol abandon the Wahhabi ideology that he had adhered to all this time. The legacy of Tuanku Imam Bonjol and the Padri movement in Minangkabau history was immense. They left traces of struggle that inspired subsequent generations to fight for independence and defend Islamic values and local culture.
Sains Islam: Relasi Tripatrik Mikrokosmos, Makrokosmos, dan Metakosmos Gusrizal, Muhammad; Amril, Amril
Jurnal Pendidikan Tambusai Vol. 8 No. 3 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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

Abstract

Sains Islam memandang alam semesta sebagai kesatuan yang utuh dan harmonis, di mana terdapat relasi tripatrik antara mikrokosmos (manusia), makrokosmos (alam semesta), dan metakosmos (realitas spiritual transendental). Mikrokosmos merujuk pada manusia sebagai cerminan kecil dari alam semesta, dengan potensi untuk memahami dan mencerminkan sifat-sifat Tuhan. Makrokosmos adalah alam fisik yang berfungsi sebagai tanda-tanda kebesaran Tuhan, sementara metakosmos mewakili dimensi spiritual yang melampaui dunia material. Hubungan tripatrik ini mencerminkan pandangan kosmologis Islam yang integratif, di mana dimensi fisik, etis, dan spiritual saling terhubung. Pengetahuan ilmiah dalam sains Islam tidak hanya bertujuan untuk memahami alam, tetapi juga untuk mendekatkan diri kepada Tuhan, melalui kesadaran akan realitas yang lebih tinggi. Relasi ini menekankan pentingnya kesatuan antara ilmu pengetahuan, etika, dan spiritualitas dalam tradisi keilmuan Islam.
Integrasi Agama dan Sains dalam Perspektif M. Naquib Al-Attas Agustin, Siti Maulidiya; Amril, Amril
Jurnal Pendidikan Tambusai Vol. 8 No. 3 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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

Abstract

Integrasi agama dan sains dalam perspektif M. Naquib al-Attas mencerminkan pendekatan yang holistik terhadap pemahaman manusia, alam, dan Tuhan. Al-Attas menekankan bahwa sains dan agama bukanlah dua entitas yang terpisah, melainkan saling melengkapi dalam upaya mencari kebenaran. Dalam pandangannya, sains yang diciptakan oleh akal manusia harus ditempatkan dalam kerangka yang lebih besar, yaitu wahyu Ilahi. Ia berargumen bahwa pemisahan antara agama dan sains, yang terjadi sejak periode pencerahan, telah menyebabkan ketegangan dan pengabaian nilai-nilai spiritual dalam pencarian ilmu pengetahuan. Menurut al-Attas, integrasi antara agama dan sains hanya dapat dicapai dengan menyelaraskan keduanya dalam perspektif yang mendalam, yaitu pemahaman yang berakar pada konsep tauhid. Konsep ini menekankan bahwa segala sesuatu di dunia ini, termasuk ilmu pengetahuan, adalah manifestasi dari kehendak Tuhan. Oleh karena itu, sains, dalam pandangan al-Attas, harus dilihat sebagai usaha untuk memahami hukum-hukum Tuhan yang ada di alam semesta. Integrasi tersebut tidak hanya melibatkan aspek intelektual, tetapi juga spiritual, yang mengarah pada pemahaman yang lebih mendalam tentang tujuan hidup manusia. Melalui pandangan ini, al-Attas berusaha mengembalikan kedudukan sains kepada tujuan awalnya, yaitu untuk memperkaya pemahaman umat manusia tentang keberadaan Tuhan, alam, dan dirinya sendiri, dalam harmoni dengan ajaran agama yang benar.
Integrasi Agama dan Sains dalam Perspektif Ziauddin Sardar Astika, Yuni; Amril, Amril
Jurnal Pendidikan Tambusai Vol. 8 No. 3 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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

Abstract

Lahirnya tokoh-tokoh Islam dalam kajian integrasi agama dan ilmu pengetahuan, seperti Ziauddin Sadar, merupakan keuntungan bagi generasi bangsa untuk belajar dan memahami lebih dalam ilmu pengetahuan, serta dengan agama yang menghubungkannya. Jenis penelitian ini adalah penelitian perpustakaan dengan pendekatan kualitatif. Teknik pengumpulan data yang digunakan adalah literatur dan dokumentasi. Sementara itu, teknik analisis menggunakan analisis konten. Ziauddin Sardar mengusulkan konsep pengintegrasian sains dan Islam melalui pengembangan aturan dan ilmu pengetahuan Islam, yang disebutnya Epistemologi Islam. Kemudian ia mengadakan seminar dengan intelektual Muslim dan Barat dengan tema "Islam dan Barat", yang menghasilkan kesepakatan bahwa hubungan kontemporer epistemologi Islam harus didasarkan pada kerangka nilai yang merupakan karakteristik dasar Islam. 10 konsep yang diidentifikasi dalam seminar tersebut adalah: Tauhid, Khilafah, Ibadah, Ilmu Pengetahuan, Halal, Haram, Adil, Zulm (tirani), Istislah (kepentingan umum), dan Dhiya (sampah).
Epistemologi dan Integrasi Ilmu Hermeneutik G Gardamer Siregar, Rahmayani; Amril, Amril
Jurnal Pendidikan Tambusai Vol. 9 No. 1 (2025)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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

Abstract

Penelitian ini bertujuan untuk mengkaji tentang munculnya upaya penerapan hermeneutic dikembangkan oleh Hans-Georg Gadamer dengan istilah Wirkungsgeschichte. Teori ini berhasil memikat Amina Wadud Muhsin untuk mengadopsi derni mencapai kepentingan dan tujuan tertentunya. Metode penelitian yang digunakan adalah kepustakaan. Penelitian ini menyimpulkan bahwa hermeneutika Hans-Georg Gadamer jelas bermasalah dan tidak mungkin diaplikasikan dalam penafsiran Islam karena ia bersumber dari tradisi ahli kitab dalam memahami kitab suci mereka. Jika hermeneutika dipaksakan untuk menafsirkan ayat-ayat al-Qur'an, maka sama saja ingin menjadikannya sebagai alat untuk mengkritisi ayat-ayat dalam al-Qur'an.
The Effect of Good Corporate Governance on Company Performance with Corporate Social Responsibility as a Moderating Variable Ahmad, Ibrahim; Amril, Amril; Yasen, Syahruddin; Machmud, Mulyana; Khalik, Abdul
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.761

Abstract

The purpose of this study was to determine the effect of Good Corporate Governance on Company Performance with Corporate Social Responsibility as a Moderating Variable. This research is an Empirical Study of Manufacturing Companies Listed on the IDX for the 2017-2022 Period. The method used in this research is quantitative method. Empirical analysis can involve collecting company financial data, including Good Corporate Governance practices that may be measured by certain methods (such as accruals or other qualitative methods), as well as Company Performance data that can be calculated and Corporate Social Responsibility data as a Moderating Variable. After the data is collected, statistical analysis such as linear regression may be used to test the relationship between Good Corporate Governance variables on Company Performance With Corporate Social Responsibility As A Moderating Variable. The results of this study indicate that Good Corporate Governance practices have a negative effect on financial performance, Corporate Social Responsibility has a positive effect on financial performance, simultas Good Corporate Governance and Corporate Social Responsibility have a significant effect on financial performance.
Literasi Penanaman Nilai Nasionalisme Dan Kebangsaan Bagi Perempuan Desa Di Kabupaten Maros Abdullah, Muhammad Tang; Susant, Gita; Amril, Amril; Pauzi, Rizal
Jurnal Pengabdian Sosial Vol. 1 No. 4 (2024): Februari
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/npy4p531

Abstract

Inisiatif pengabdian kepada masyarakat ini dilakukan karena adanya fenomena makin massifnya penyebaran faham radikalisme dan intoleransi di tengah masyarakat saat ini, termasuk bagi perempuan yang sangat rentan. Salah satu cara untuk mengantinsipasi faham-faham yang bertentangan dengan nilai Pancasila & Kebhinnekaan tersebut adalah melalui literasi penanaman nilai nasionalisme dan kebangsaan bagi perempuan di Kabupaten Maros. Pada kegiatan literasi ini dilakukan dengan bentuk bimbingan teknis yang menanmpilkan beragam materi nilai-nilai nasionalisme dan kebangsaan. Kegiatan ini dilaksanakan pada tanggal tanggal 19 Juli 2022 di Aula Baruga A Kantor Bupati Maros. Pemateri bimtek ini juga melibatkan pihak dari Pemda Maros, Dandim 1422 Maros, Ketua Dewan Pendidikan Maros, dan dosen dari Fisip Unhas. Di ikuti oleh 30 orang peserta yang berasal dari perwakilan perempuan desa (kader literasi) Kabupaten Maros. Perempuan desa ini merupakan kader desa di desanya masing-masing dan juga sebagai perempuan penggerak literasi di desa dan kecamatan. Hasil kegiatan literasi menunjukkan adanya peningkatan signifikan pengetahuan dan wawasan peserta terhadap materi yang disampaikan.
The Role of Green Finance in Sustainable Business Strategies: Opportunities and Challenges for Business Organizations Lakasse, Syarifuddin; Amril, Amril; Syamsuri, Helmy; Jusman, Ikhsan Amar
Jurnal Penelitian Inovatif Vol 4 No 2 (2024): JUPIN Mei 2024
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jupin.379

Abstract

Amidst increasing awareness of environmental and social issues, businesses worldwide are increasingly recognizing the importance of adopting sustainable business strategies. Green finance has become a popular approach among companies to integrate financial aspects with sustainable environmental goals. This research aims to investigate in-depth the opportunities and challenges associated with green finance practices for business organizations. The study is a literature review with a qualitative approach, utilizing descriptive analysis. Data for this research were obtained through a search of articles on Google Scholar spanning from 2014 to 2024. The study findings indicate that in an era where environmental awareness is on the rise, green finance practices are becoming increasingly crucial for companies looking to adopt sustainable business strategies. Green finance enables companies to integrate environmental values into investment decisions and fund allocation, creating incentives for more environmentally efficient business practices, and helping to mitigate environmental risks that may disrupt long-term operations. However, the implementation of green finance faces several challenges, including lack of understanding and awareness, complexity in measuring environmental impact, initial costs and economies of scale, limitations in data and measurement methods, as well as resource and internal capacity constraints. To address these challenges, cross-sector collaboration among private, government, and financial institutions is key.
Co-Authors Abbas, Muchlis Abdul Khalik Abdullah, Muh Tang Abdullah, Muhammad Tang Agustin, Siti Maulidiya Ahmad Khoirul Fata Ahsyam, Fauziah Alwi, Nailis Sa’adah Aminuyati Andi Ahmad Yani, Andi Ahmad Andi Rahman Andriani Nasir ARDIANSYAH ARDIANSYAH Ardilla, Yola Arfah, Dwi Astuty Arham Rusli, Arham Aryani Sairun Asriyana, . Astika, Yuni Chairul Imam Dewi, Eva Efendi Efendi Emilia Emilia Endang Retnowati Fitri Rahayu Gazali Gazali Gita Susanti, Gita Gusrizal, Muhammad Hardiani . Hasan Sazali Hatni, Hatni Helmy Syamsuri, Helmy Hindarsyah, Eka Wahyu HM Baso, Muhammad Ihsan Ibrahim Ahmad Ibrahim Ibrahim Ihdina Gustina Ikbal Syukroni Inge Dwisvimiar Junaidi Junaidi Jusman, Ikhsan Amar Karmila, Yusri Kezia, Cristin Kholil, Syukur Lakasse, Syarifuddin Lazuardi, Dedy LUBIS, IRNA TRIANNUR Marselina, Eli Mawarli, Mawarli Meimunah SM Mentari, Ratnawati Mohd Roslan Mohd Nor Muammar Rinaldi Muchriana Muchran Muhammad Furqon Siregar Muhammad Subhan Mustika, Candra Nara, Nurdin Nur Ahyani Nur, Recky Pratiwi Nuralamsyah, Nuralamsyah Pausi, Rizal Pauzi, Rizal Putri Mauliza Putri, Endrika Widdia Rahmad Tri Hadi Ramananda, Vici Ramly, Ramly Randy, Muh. Fuad Rani Sri Agustina Rianawati Rianawati Riani Riani, Riani Rido Putra Rusita Dewi, Sintya Trisna Sairun, Aryani Selvi Aristantya Siregar, Rahmayani Sugito - Sukenti, Desi Susant, Gita SYAHPUTRA, OKY Syarifuddin Syarifuddin Tambak, Syahraini Vyn Amzar, Yohanes Vyn Amzar, Yohannes Yasen, Syahruddin Yuliadi Yuliadi Yusuf Hanafi Zahara Meutia Zaleha, Siti