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Public Infrastructure Accessibility and Property Price Disparities in Jakarta: A Composite Index and Spatial Regression Approach Anam, Khairul; Sulastri, Ai; Putra, Alvin Anugrah; Sari, Annisa Purnama; Aditama, Friscka Fitri
Proceedings of The International Conference on Data Science and Official Statistics Vol. 2025 No. 1 (2025): Proceedings of 2025 International Conference on Data Science and Official St
Publisher : Politeknik Statistika STIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34123/icdsos.v2025i1.701

Abstract

This study analyzes spatial inequality in public infrastructure accessibility and Property price in Jakarta Province using a Composite Index and spatial econometric modeling. A data-driven spatial approach is employed to examine the distribution of property price and accessibility to health, education, and transportation facilities. Accessibility is measured using the Entropy Weight Method, while spatial inequality patterns are assessed through Moran’s I and Local Indicators of Spatial Association (LISA). Results reveal significant clustering of high property price and accessibility in central Jakarta, contrasted with low values in peripheral areas, indicating pronounced spatial disparities. Furthermore, Geographically Weighted Regression (GWR) and the Spatial Lag Model (SLM) demonstrate that improved accessibility is positively associated with higher property price, although the magnitude of this effect varies spatially. These findings provide empirical evidence to support data-based spatial planning and infrastructure development policies aimed at reducing urban spatial disparities and promoting more equitable urban growth in Jakarta.
Analisis Efisiensi Teknis Produksi Rumput Laut (Eucheuma Cottonii) di Kabupaten Situbondo, Jawa Timur Menggunakan Data Envelopment Analysis (DEA) Anam, M. Khairul; Setyana, Sukma Febri
Mimbar Agribisnis : Jurnal Pemikiran Masyarakat Ilmiah Berwawasan Agribisnis Vol 12, No 1 (2026): Januari 2026
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ma.v12i1.22360

Abstract

This study analyzes the technical, allocative, and cost efficiency of Eucheuma cottonii seaweed production in Situbondo Regency, East Java, a major Indonesian producer. A census was conducted on 60 farmers in Agel Village and Pathek Beach. Primary data included inputs (seeds, plot area, labor, fuel) and output (dried seaweed production), analyzed using Data Envelopment Analysis (DEA) with DEAP 2.1, applying Constant Return to Scale (CRS) and Variable Return to Scale (VRS) approaches.The production process involves site preparation to harvesting (40-45 days), yielding 800-1,500 kg of dried seaweed per cycle. Average technical efficiency was 0.713 (CRS) and 0.873 (VRS), indicating that most inefficiencies arise from sub-optimal operational scale. Average allocative efficiency of 0.835 suggests farmers haven't fully optimized input combinations based on market prices. Average cost efficiency was only 0.799, with only 11.67% of farmers being cost-efficient, highlighting significant opportunities for improving operational cost management.Recommendations include enhancing farmers' managerial and technical capacity through training on efficient input use and business scale adjustment. Local government is encouraged to provide intensive assistance for optimizing input allocation and production cost management. Future research should consider a metafrontier DEA approach for cross-group or regional efficiency comparisons, and include variables like education level and experience for a more comprehensive analysis.
Semprotulation as a Post-Thesis Celebration Culture: Meanings, Symbols, and Its Pedagogical Implications for Language Learning in Higher Education Saragih, Mandra; Saragih, M Afiv Toni Suhendra; Anam, Khairul
English Teaching and Linguistics Journal (ETLiJ) Vol 7, No 1 (2026): ETLiJ - English Teaching and Linguistics Journal
Publisher : English Teaching and Linguistics Journal (ETLiJ)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/etlij.v7i1.29124

Abstract

Post-thesis celebrations in higher education are often viewed as informal or peripheral activities, yet they constitute rich communicative spaces where language, identity, and culture intersect. This study investigates Semprotulation, a student-initiated celebratory ritual performed after thesis defenses, to examine its meanings, symbols, and interactional dynamics as well as its pedagogical implications for language learning. Employing a qualitative-dominant mixed-method design, the research integrates ethnographic observation, multimodal discourse analysis, interviews, and questionnaires involving 48 students and 10 academic staff at an Indonesian university. Data were collected through video recordings, field notes, and participant reflections, and analyzed thematically and interactionally to identify recurring linguistic and symbolic patterns. The findings reveal that Semprotulation operates as a structured multimodal genre characterized by humorous teasing, congratulatory formulas, code-switching practices, embodied gestures, and symbolic artifacts such as water and flour that index renewal and solidarity. These practices facilitate emotional release, strengthen peer cohesion, and create authentic opportunities for spontaneous language use and digital literacy through social media documentation. From a sociolinguistic and pedagogical perspective, the ritual functions as an informal site of language socialization that complements formal instruction by fostering communicative confidence, identity negotiation, and collaborative learning. The study contributes to applied linguistics and language education by reframing campus cultural traditions as meaningful educational resources and recommends integrating students’ lived communicative practices into culturally responsive and multimodal language pedagogy.
EFFECT OF ALKALI TREATMENT ON MECHANICAL AND THERMAL PROPERTIES OF SISAL FIBER FOR COMPOSITE APPLICATIONS Parahdiba, Nursyahbani Putri; Anam, Khairul; Gapsari, Femiana; He, Rui-En
International Journal of Mechanical Engineering Technologies and Applications Vol. 7 No. 1 (2026): January - June
Publisher : Mechanical Engineering Department, Engineering Faculty, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776//MECHTA.2026.007.01.7

Abstract

The demand for sustainable and high-performance composite materials has driven extensive research on natural fiber reinforcements, including sisal fiber, to enhance their mechanical and thermal properties. However, the inherent hydrophilicity and weak interfacial adhesion of sisal fibers limit their effectiveness in composite applications. In this study, untreated and alkali-treated sisal fibers were characterized using tensile testing, Fourier-transform infrared spectroscopy (FTIR), X-ray diffraction (XRD), scanning electron microscopy (SEM), and thermogravimetric analysis (TGA). The results showed that alkali treatment reduced tensile strength from 2080 MPa to 1142.1 MPa but slightly increased elongation at break from 2.5% to 2.9%, while XRD analysis indicated a higher crystallinity index, and TGA confirmed improved thermal stability with an increased decomposition temperature from 220°C to 260°C. These findings provide valuable insights into optimizing sisal fiber treatment for enhanced fiber-matrix interactions, contributing to the development of more durable and sustainable natural fiber composites.
PENGARUH AGRESIVITAS PAJAK TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN TEKNOLOGI DAN DIGITAL DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Syathira, Idsa Salwa; Juniartika, Suci; Anam, Muhammad Khairul
JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i2.2237

Abstract

This study aims to analyze the effect of tax aggressiveness on firm value in technology and digital companies, and to examine the role of Good Corporate Governance (GCG) as a moderating variable. This study uses a quantitative approach with the Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis method using SmartPLS software. The data used are secondary data obtained from financial statements and annual reports of companies listed on the Indonesia Stock Exchange (IDX), with a sampling technique using purposive sampling according to research criteria. The tax aggressiveness variable is measured using the Effective Tax Rate (ETR), firm value is measured by Price to Book Value (PBV) or Tobin's Q, while GCG is proxied by institutional ownership, independent commissioners, and audit committees. The results of the study indicate that tax aggressiveness has an influence on firm value, both positively and negatively depending on investor perceptions and the level of risk posed. In addition, Good Corporate Governance (GCG) has been proven to moderate the relationship between tax aggressiveness and firm value, where good GCG implementation can strengthen the positive influence and minimize the negative impact of tax aggressiveness. This research suggests that companies need to balance tax efficiency strategies with the implementation of good corporate governance to sustainably increase company value.
Kerangka Etis Artificial Intelligence dalam Pendidikan Islam: Mengintegrasikan Maqasid Syariah di Era Pembelajaran Digital Fathorrozy; Syarifah, Naidatus; Anam, Khairul; Qomariyah, Nurul
re-JIEM (Research Journal of Islamic Education Management) SPECIAL ISSUE OF 1-ST INCOME (INTERNATIONAL CONFERENCE ON MANAGEMENT AND EDUCATION)
Publisher : Islamic Education Management Study Program, Tarbiyah and Teacher Training Faculty, State Islamic University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/re-jiem.vi.24289

Abstract

The rapid development of artificial intelligence has significantly transformed educational practices, including teaching, learning, and academic management. AI-based technologies such as intelligent tutoring systems, automated assessment, and generative AI applications provide new opportunities to enhance learning efficiency and accessibility. Nevertheless, the increasing adoption of artificial intelligence in education also brings a number of ethical concerns, including issues related to academic integrity, risks to data privacy, algorithmic bias, and the possible weakening of students’ critical thinking skills. Within the sphere of Islamic education, these concerns underline the importance of establishing an ethical framework that harmonizes technological advancement with Islamic moral principles. Therefore, this study seeks to formulate an ethical framework for the application of artificial intelligence in Islamic education by integrating the principles of Maqasid Shariah with contemporary digital learning practices. This research applies a qualitative conceptual approach through a literature review and thematic analysis.The findings suggest that the principles of Maqasid Shariah can serve as an ethical foundation for AI use in education, particularly in protecting intellect, religion, human dignity, and academic integrity. This framework is expected to guide Islamic educational institutions in integrating AI technologies responsibly.
Design of Organic Material Chopping Machine As A Support for Waste Processing Activities at TPST BMR Mandiri Anam, Khairul; Gapsari, Femiana; Setyarini, Putu Hadi
TEKAD : Teknik Mengabdi Vol. 4 No. 2 (2025)
Publisher : Fakultas Teknik, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.tekad.2025.04.2.5

Abstract

TPST BMR “MANDIRI” is a centralized waste disposal site in Bumi Mondoroko Raya Housing. Until now, this TPST only functions as a temporary shelter. The waste that enters this TPST will be sorted into plastic waste and organic waste. Organic waste will be put into a container that will be picked up regularly by the environmental service. One of the main problems of this TPST is the volume of the container. The longer the organic waste that enters the more so that the available containers cannot accommodate it. So a way is needed to overcome this problem. The solution offered is the manufacture of an organic waste chopping machine, especially vegetables. The hope is that with this machine, the volume of containers for organic waste can be reduced and the chopped vegetables can be used for the fertilizer making process. Where the sale of this organic fertilizer can increase the income of this TPST. The output target of this community service activity is the making of a organic material chopping machine with a certain capacity.
PENGARUH PERAN KONSULTASI ACCOUNT REPRESENTATIVE, DAN PENGAWASAN ACCOUNT REPRESENTATIVE TERHADAP KEPATUHAN WAJIB PAJAK (STUDI KASUS WAJIB PAJAK KPP SINGKAWANG) Anam, Muhammad Khairul
Jurnal KIAFE Vol. 10 No. 4 (2021): Vol 4
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v10i4.46739

Abstract

Tujuan dari penelitian ini adalah untuk menguji Pengaruh Peran Konsultasi Account Representative dan Pengawasan Account Representative Terhadap Kepatuhan Wajib Pajak (Studi Pada Wajib Pajak Kpp Singkawang). Data yang digunakan dalam penelitian ini adalah data primer. Metode pengumpulan data dilakukan dengan teknik pengumpulan data berupa kuesioner. Populasi penelitian ini adalah Wajib Pajak yang memiliki UMKM yang terdaftar pada KPP Singkawang. Pemilihan sampel ini menggunakan teknik purposive sampling dan sampel yang diperoleh sebanyak 69 responden. Teknik analisis yang digunakan adalah regresi linier berganda dan analisis regresi dengan bantuan software SPSS 25. Hasil penelitian ini menunjukkan bahwa : (1) Konsultasi Account Representative berpengaruh terhadap Kepatuhan Wajib pajak, (2) Pengawasan Account Representative berpengaruh terhadap Kepatuhan Wajib Pajak, (3) Pelayanan Account Representative, Konsultasi Account Representative dan E- Filing Berpengaruh terhadap Kepatuhan Wajaib Pajak Kata Kunci : Pelayanan Account Representative, Konsultasi Account Representative, Pengawasan Account Representative, Wajib PajakAgus Mulyadi Nasution, M. (2018). Pengaruh Pelayanan Konsultasi Dan Pengawasan Oleh Account Representative (Ar) Terhadap Kepatuhan Wajib Pajak Pada Kantor Pelayanan Pajak Pratama Medan. Jurnal Riset Akuntansi dan Bisnis, 18(2), 67"“82. https://doi.org/10.30596/jrab.v18i2.3301 Akuntansi, J. M. (2018). 34 Jurnal Mutiara Akuntansi Volume 3 No. 2 Tahun 2018. 3(2), 15"“26. Ashari Afif ,Sadar ,Widodo,Ratih Hesty Utami. (2017). Pengaruh Sunset policy Tax amnesty, Sanksi pajak, E-SPT dan Kinerja Account Representative Terhadap Tingkat Kepatuhan Pajak. Jurnal. Universitas Muria Kudus. Ghozali. (2016). Aplikasi Analisis Multivariete Dengan Program IBM SPSS. Semarang: Badan Penerbit Universitas Diponegoro. Gunawan, Y., -, M., & Natalia, M. (2019). Pengaruh Kualitas Pelayanan Account Representative (AR) dan Tax Knowledge terhadap Kepatuhan Wajib Pajak (Studi pada Wilayah KPP Madya Bandung)". Jurnal Akuntansi Maranatha, 11(1), 176"“186. https://doi.org/10.28932/jam.v11i1.1549 Irawan, R., & Sadjiarto, A. (2013). Pengaruh Account Representative terhadap Kepatuhan Wajib Pajak di KPP Pratama Tarakan. Tax & Accounting Review, 3(2), 1"“12. Mallarangi, N., Dahliah, D., & Amiruddin, A. (2019). Peran Account Representative dan Pemahaman terhadap Peningkatan Kepatuhan Wajib Pajak Pribadi di KPP Pratama Makassar Utara. CESJ: Center Of Economic Students Journal, 2(4), 24-33. Sandi, N. B. (2010). Analisis pengaruh pelayanan konsultasi, dan pengawasan account representative terhadap kepatuhan wajib pajak: studi empiris pada kantor pelayanan pajak tangerang dan serpong. Rachmawati, An"™nissa Dwi, Djamhur Hamid, M. G. W. E. N. . (2013). Pengaruh Account Representative (Ar) Terhadap Kepatuhan Wajib Pajak (Studi Pada Kpp Pratama Kepanjen). Analisis Pendapatan Dan Tingkat Kesejahteraan Rumah Tangga Petani, 53(9), 1689"“1699. Resmi, Siti. 2014. Perpajakan Teori dan Kasus Edisi 8. Jakarta: Salemba Empat. Andalas, 18(1), 19"“39. Sawitri, D. (2019). Jurnal Ilmiah Maksitek ISSN"¯: 2548-429X. Jurnal Ilmiah Maksitek, 3(November), 15"“27. Sovia Igra. &, Salsabilla Annisa. (2018). Pengaruh Peran Account Representative Trehadap Kepatuhan Wajib Pajak Orang Pribadi ( Studi Kasus Pada Kantor Pelayanan Pajak Pratama Padang Satu). Jurnal Ekonomi & Bisnis Dharma Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung : Alfabeta, CV. Sumiyana Sumiyana & Team (2019). Modul Mengapa Akuntan Wajib Memahami 47 Teori-Teori IT, IS, ICT, dan Knowladge yang Mengaksentuasi RI 4.0 Syahputra, Heri Enjang, And Owen De Pinto Simanjuntak. "Pengaruh Pelayanan, Konsultasi, Dan Pengawasan Account Representative (Ar) Terhadap Kepatuhan Wajib Pajak (Di Kantor Pelayanan Pajak (Kpp) Pratama Medan Belawan)." Jurnal Mutiara Akuntansi 3.1 (2018): 27-32. Ulyani, Thropy Atika. "Pengaruh Persepsi Wajib Pajak Atas Penerapan E-System Dan Account Representative Terhadap Kepatuhan (Studi Pada Kantor Pelayanan Pajak Pratama Kendari)." Jurnal Akuntansi 1.2 (2017). Widomoko & Nofryanti. (2017). Pengaruh Kualitas Pelayanan , Pengawasan Dan Konsultasi Oleh Account Representative ( Ar ) Terhadap Kepatuhan Wajib Pajak ( Studi Kasus Pada Kpp Menteng Satu Jakarta Pusat ). 2(01), 132"“146.
Co-Authors Abdul Aziz Adi Pramono, Mahasyin Aditama, Friscka Fitri Ainur Rofiq Sofa Ali Rizal Chaidir Amin, Moh. Hasan Shodiqil Anggraeni, Sofie Aozora Tawazun, Jaisyi Ardian Syah, Khalif ARIEF RIO MAULANA Arif Hana Sasono, Muchamad Asep Akmal Aonullah Asep Gana Suganda Aulia, Naila Azqiatul Azizah, Luluk Nur Belfa, Muhammad Bhiaztika Ristyanadi Chandra, Mahesa Prana Dedy Wahyu Herdiyanto Dwi Irmawati Setiawan Putri, Indra Edi Saputra Ekawati, Nuraini Elin Yulinah Endah Sih Prihatini Fadlurahman, Muhammad Faisol Masud Fathiyyah, Kamiilah Fathorrozy, Fathorrozy Fauzan, Asep Fauziah, Fenty Femiana Gapsari MF Habriyanto Habriyanto Hadi, Vanesha Astri Handayani, Niknik Haq, Moh. Wazirul Hasan, Miftahul He, Rui-En Hidayah, Intan Nur Hidayati, Nafisah Arina Ika Purnamasari Ilham, Syarif Muhammad Illahi, Rhochmad Wahyu Istianah Istianah Juniartika, Suci Kuniaji, Ardana L Broto S Kardono Lindayani, Lindayani M ROMLI, M M. Afiv Toni Suhendra Saragih M. Ulul Albab Ma’arif, Mochammad Syamsul Mandra Saragih, Mandra Mas'ud, Faisol Mas’ud, Faisol Mas’ud, Faisol Moh Hasan Firghol Muhammad Helmi Muhammad Wahyudi Muhammad, Begi Muntalim, Muntalim N. , Abd. Muid Ningtyas, Rosidah Wahyu Nova Nova Novriadi, Novriadi Novriyanti Lubis, Novriyanti Nurfadillah, Mursidah Nurul Qomariyah Pamungkas, Whilis Aziz Panji Parahdiba, Nursyahbani Putri Prabaswara, Ilham Prihantini, Campina Illa Prihatin, Endah Sih Putra, Alvin Anugrah Putu Hadi Setyarini Rahman, Dzikir Rahmawati, Aisyah Muthiah Ramadhani, Khoirul Renitasari, Diana Putri Riskiadi, Moh. Rofiah, Nur Sabar Nurohman Sari, Annisa Purnama Sasikirana, Widyandani Setyana, Sukma Febri Shinta Kurnia Ilahi, Dewi Sonief, Achmad As’ad Suci Wulandari Sudomo, Joko Sulastri, Ai Sumardi Syadik, Moh. Jakfar Syarifah, Naidatus Syathira, Idsa Salwa Sylvana Yaka Saputra TATANG HIDAYAT, TATANG Toliang, Ermina Utami, Widyaningrum Uzm, Bil Uzma, Syafia Farihatul Wahyuningsih Wahyuningsih Yohanes Adi Nugroho Yunarty Yunarty, Yunarty Zakiyah , Siti