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All Journal Indonesian Journal of Electronics and Instrumentation Systems JURNAL KIMIA SAINS DAN APLIKASI ELKOMIKA: Jurnal Teknik Energi Elektrik, Teknik Telekomunikasi, & Teknik Elektronika Daya Saing : Jurnal Ilmu Manajemen SASINDO Mimbar Agribisnis: Jurnal Pemikiran Masyarakat Ilmiah Berwawasan Agribisnis AGRIKAN Jurnal Ilmiah Agribisnis dan Perikanan JURNAL LENTERA BISNIS Budimas : Jurnal Pengabdian Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat English Teaching and Linguistics Journal (ETLiJ) Jurnal Dinamika Sosial Ekonomi International Journal of Mechanical Engineering Technologies and Applications (MECHTA) Jurnal Agrimanex: Agribusiness, Rural Management, and Development Extension COMMUNITY : Jurnal Pengabdian Kepada Masyarakat Edupedia: Jurnal Studi Pendidikan dan Pedagogi Islam Bahterasia : Jurnal Ilmiah Pendidikan Bahasa dan Sastra Indonesia Hakam : Jurnal Kajian Hukum Islam dan Hukum Ekonomi Islam JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS SinarFe7 Jurnal Ilmiah SOSIO AGRIBIS Agrikan: Jurnal Agribisnis Perikanan re-JIEM (Research Journal of Islamic Education Management) Indonesian Journal of Community Empowerment ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Al -Athfal Indonesian Research Journal on Education Kartika: Jurnal Studi Keislaman Jurnal Abdimas Terapan PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ON DATA SCIENCE AND OFFICIAL STATISTICS Jurnal Inovasi Global TPACK-IPA (Technological Pedagogical Content Knowledge) Maximus: Journal of Biological and Life Sciences Generics : Journal of Research in Pharmacy Jurnal Teknik Sipil Jurnal Tarbiyah Jamiat Kheir Jurnal Analisis Bisnis Ekonomi
Anam, M. Khairul
Research Centre For Biotechnology, Indonesian Institute Of Sciences, Cibinong - Bogor, 16911, Indonesia
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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.
Performance Analysis of Inverse Kinematics-Based Balance Control for Hexapod Stair Navigation HERYAMAN, SYAFFEL SEAN RIZKINATA; ANAM, KHAIRUL; MULDAYANI, WAHYU; CHAIDIR, ALI RIZAL; HERDIYANTO, DEDY WAHYU; RAMADHANI, CANDRA PUTRI RIZKIYAH; PUTRA, AVIQ NURDIANSYAH; SASONO, MUCHAMAD ARIF HANA
ELKOMIKA: Jurnal Teknik Energi Elektrik, Teknik Telekomunikasi, & Teknik Elektronika Vol 14, No 2: Published April 2026
Publisher : Institut Teknologi Nasional, Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26760/elkomika.v14i2.261

Abstract

Maintaining body stability is a key challenge for hexapod robots in stair navigation. This study proposes an inverse kinematics (IK)-based approach for dynamic balance control using real-time joint angle computation. Experimental results show that the method maintains body orientation near a neutral position, achieving a minimum pitch angle of 7.3°, thereby improving stability and reducing mechanical collision risk. System performance is also influenced by actuator speed and battery voltage.
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.
Co-Authors Abdul Aziz Abdul Kholiq Adi Pramono, Mahasyin Aditama, Friscka Fitri Agus Supriyadi 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 Arrywibowo, Imam Asep Akmal Aonullah Asep Gana Suganda Aulia, Naila Azqiatul Azizah, Luluk Nur Belfa, Muhammad Bhiaztika Ristyanadi Chandra, Mahesa Prana Dedy Wahyu Herdiyanto Dewi Kusrini Dinar Mahdalena Leksana 1 Dwi Irmawati Setiawan Putri, Indra Edi Saputra Ekawati, Nuraini Elin Yulinah Endah Sih Prihatini Erna Hayati, Erna Fadlurahman, Muhammad Faisol Masud Fathiyyah, Kamiilah Fathorrozy, Fathorrozy Fatkhul U, M. Miftah Fauzan, Asep Fauziah, Fenty Femiana Gapsari MF Habib Syukri Nasution Habriyanto Habriyanto Hadi, Vanesha Astri Handayani, Niknik Haq, Moh. Wazirul Hasan, Miftahul He, Rui-En HERYAMAN, SYAFFEL SEAN RIZKINATA Hidayah, Intan Nur Hidayati, Nafisah Arina Ika Purnamasari Ilham, Syarif Muhammad Illahi, Rhochmad Wahyu Istianah Istianah Jamiliya Susantin Juniartika, Suci Khrisna Pangeran Kuniaji, Ardana L Broto S Kardono Lindayani, Lindayani M ROMLI, M M. Afiv Toni Suhendra Saragih M. Rosidi Zamroni M. Ulul Albab Ma’arif, Mochammad Syamsul Mandra Saragih, Mandra Mas'ud, Faisol Mas’ud, Faisol Mas’ud, Faisol Miftahus Sholihin Misna Ariani 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 Prastowo, Diko Prihantini, Campina Illa Prihatin, Endah Sih Putra, Alvin Anugrah Putra, Aviq Nurdiansyah Putu Hadi Setyarini Rahman, Dzikir Rahmawati, Aisyah Muthiah Ramadhani, Candra Putri Rizkiyah Ramadhani, Khoirul Renitasari, Diana Putri Riskiadi, Moh. Rofiah, Nur Sabar Nurohman Sari, Annisa Purnama Sasikirana, Widyandani Sasono, Muchamad Arif Hana Setyana, Sukma Febri Shinta Kurnia Ilahi, Dewi Sonief, Achmad As’ad Suci Wulandari Sudomo, Joko Sulaiman, Akhmad Nurali Sulastri, Ai Sumardi Syadik, Moh. Jakfar Syarifah, Naidatus Syathira, Idsa Salwa Sylvana Yaka Saputra TATANG HIDAYAT, TATANG Toliang, Ermina Umam, Moch. Zuhrul Utami, Widyaningrum Uzm, Bil Uzma, Syafia Farihatul Wahyu Muldayani Wahyuningsih Wahyuningsih Yohanes Adi Nugroho Yunarty Yunarty, Yunarty Zakiyah , Siti