Article Per Year (5 Year)
p-Index From 2021 - 2026
4.023
P-Index
This Author published in this journals
All Journal Jurnal Kebijakan Kesehatan Indonesia ALGORITMA : JURNAL ILMU KOMPUTER DAN INFORMATIKA Jurnal Ilmiah Binary STMIK Bina Nusantara Jaya Pangadereng : Jurnal Hasil Penelitian Ilmu Sosial dan Humaniora Djtechno: Jurnal Teknologi Informasi JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi PROSISKO : Jurnal Pengembangan Riset dan observasi Rekayasa Sistem Komputer Journal Geuthee of Engineering and Energy Jurnal Pengabdian Bidang Kesehatan Corona: Jurnal Ilmu Kesehatan Umum, Psikolog, Keperawatan dan Kebidanan Router : Jurnal Teknik Informatika dan Terapan Manfaat: Jurnal Pengabdian Pada Masyarakat Indonesia International Journal of Economics, Business and Innovation Research Router : Jurnal Teknik Informatika dan Terapan
Ummul Khair
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Nursing Public Health Social Sciences

Published : 23 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 23 Documents
Search

 1   2   3 
DETERMINANTS OF TAX AVOIDANCE: THE INFLUENCE OF THIN CAPITALIZATION, TRANSFER PRICING AGGRESSIVENESS, AND ACCOUNTING CONSERVATISM WITH FINANCIAL CONSTRAINTS AS A MODERATING VARIABLE Irawan, Dodi; Nensi Yuniarti. Zs; Ummul Khair; Dinal Eka Pertiwi
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 9 No. 1 (2026): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jam-ekis.v9i1.8985

Abstract

This study analyzes the effect of Thin Capitalization, Transfer Pricing Aggressiveness, and accounting conservatism on tax avoidance, with Financial Constraints as a moderating variable in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2022 period. The research sample was 23 companies from 63 populations, with a purposive sampling method and multiple linear regression analysis and Moderated Regression Analysis (MRA) using SPSS 25. The results show that Thin Capitalization and accounting conservatism have no effect on tax avoidance, while Transfer Pricing Aggressiveness has a significant effect. The moderation test proves that Financial Constraints do not strengthen the relationship between the three independent variables and tax avoidance. This finding confirms that transfer pricing policies are more dominant in influencing tax avoidance practices. Therefore, supervision of affiliated transactions and transfer pricing policies needs to be tightened to suppress the potential for tax avoidance
PENERAPAN TEKNOLOGI INTERNET OF THINGS (IOT) DALAM PENGEMBANGAN SISTEM OTOMATIS MONITORING DAN PERAWATAN TANAMAN ANGGREK Akbar Abdul Fatah; Ummul Khair
PROSISKO: Jurnal Pengembangan Riset dan Observasi Sistem Komputer Vol. 13 No. 1 (2026): Prosisko Vol. 13 No. 1 Maret 2026
Publisher : Pogram Studi Sistem Komputer Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/c302q203

Abstract

Penerapan teknologi Internet of Things (IoT) dalam berbagai sektor telah menunjukkan peningkatan efisiensi dan efektivitas operasional, termasuk dalam bidang pertanian. Penelitian ini bertujuan untuk mengembangkan sistem otomatis berbasis IoT yang dapat memonitor dan merawat tanaman anggrek secara real-time. Tanaman anggrek membutuhkan kondisi lingkungan yang spesifik untuk tumbuh optimal, sehingga pemantauan terus-menerus dan perawatan yang tepat sangat penting. Sistem yang diusulkan menggunakan berbagai sensor untuk mengukur parameter penting seperti suhu, kelembapan, pencahayaan, dan tingkat nutrisi. Data dari sensor ini dikirim ke platform IoT yang memungkinkan pemantauan jarak jauh melalui perangkat mobile atau komputer. Berdasarkan data yang diterima, sistem dapat melakukan penyesuaian otomatis, seperti penyiraman, pengaturan pencahayaan, dan pemberian nutrisi. Hasil pengujian menunjukkan bahwa sistem ini mampu meningkatkan efisiensi perawatan dan mengurangi risiko kerusakan tanaman akibat kondisi lingkungan yang tidak optimal. Selain itu, analisis biaya dan manfaat menunjukkan bahwa penerapan teknologi IoT dalam perawatan tanaman anggrek dapat memberikan keuntungan ekonomi bagi petani dan penghobi anggrek. Tantangan teknis dan non-teknis dalam implementasi juga diidentifikasi dan dibahas, memberikan panduan untuk pengembangan lebih lanjut. Dengan demikian, penerapan teknologi IoT dalam pengembangan sistem otomatis untuk monitoring dan perawatan tanaman anggrek memiliki potensi besar untuk meningkatkan kualitas dan produktivitas tanaman, serta memberikan solusi inovatif bagi pertanian modern.
AIS based vessel monitoring system using software defined radio M. Aqsha Aqrizal; Ummul Khair; Ratna Dewi
Journal Geuthee of Engineering and Energy Vol 5, No 1 (2026): Journal Geuthee of Engineering and Energy
Publisher : Geuthèë Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52626/joge.v5i1.71

Abstract

This study implements a low-cost Software Defined Radio (SDR)-based receiver system for the Automatic Identification System (AIS) operating at frequencies of 161.975 MHz and 162.025 MHz using a 44 cm V-dipole antenna with a 90° angle. Spectrum analysis is performed using Airspy to identify AIS signal characteristics in real time within the frequency domain, with measured Signal-to-Noise Ratio (SNR) values of 21.3 dB for AIS 1 and 21.4 dB for AIS 2. The signal decoding process is carried out by AIS-catcher, which handles GMSK demodulation and efficiently extracts AIS message payloads. The decoded data is then visualized using OpenCPN in the form of a digital map to monitor vessel positions and movements in real time. SDRangel is utilized as a supporting platform for signal observation, SDR device configuration, and additional analysis of reception quality. System performance evaluation demonstrates stable capability in receiving and decoding AIS signals with a satisfactory success rate, although it is still affected by interference and propagation conditions. GNU Radio is used in a limited capacity as a signal processing environment for filtering and basic parameter adjustment. The results confirm that low-cost SDR is an effective, flexible, and economical solution for implementing AIS monitoring systems at the research and basic application levels.
Co-Authors AA Sudharmawan, AA Abdul Jabbar Lubis Akbar Abdul Fatah Amruddin Andi Mustika Fadillah Anggun Setyowati Arnes Sembiring Asih, Munjiat Setiani Dinal Eka Pertiwi Divi Handoko Efriyanti, Nadya Erviany, Nunung Fikriyansyah Fikriyansyah Hajar Hajar Hasnia Hasnia Hernadianto, Hernadianto Imran Lubis Indah. S. P. Lumeno Irawan, Dodi Junisa Anugra Putri, Ikbal Mahadi Aziz M. Aqsha Aqrizal Mastanning, Mastanning Mela, Mela Tri Ramadannia Mohammad Natsir Muh. Arifin Fattah Muhammad Alwi Muhammad Imam Syahputra Mutiara Putry Nensi Yuniarti. Zs Nur Gita Jamilda Nur Wulan Nur Zalzadillah Nurul Faizin Rahmawati Rahmawati Ratna Dewi Rebi Rahmad Ramadan Reli Sipata Rina Yuniarti, Rina Sahfira Isnaini Lubis Sri Mardiyati Sry Wahyuni Suriati Syafrieawan Sulistyo Syarifah Sahirah Ummu Kalsum Yudi Partama Putra Yuniarti Zs, Nensi