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All Journal Jurnal Elektronika Telekomunikasi & Computer Jurnal Riset Akuntansi dan Bisnis Jurnal Akuntansi dan Pajak Sinkron : Jurnal dan Penelitian Teknik Informatika Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Jurnal Pengabdian Inovasi dan Teknologi Kepada Masyarakat Journal of Trends Economics and Accounting Research Jurnal SALMAN : Sosial dan Manajemen International Journal of Economic, Technology and Social Sciences (Injects) The International Journal of Medical Science and Health Research Unifikasi : Jurnal Ilmu Hukum Jurnal Cendekia Ilmiah
Muhammad Irsan
Universitas Muhammadiyah Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Handling Domestic Violence from the Perspective of Islamic Law and Positive Law in Indonesia Iskandar, Iskandar; Diah Nurafifah; Muhammad Irsan; Hamdan Purnama; Shinta Azzahra Sudrajat; Didin Nurul Rosidin
Unifikasi: Jurnal Ilmu Hukum Vol. 12 No. 01 (2025)
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/unifikasi.v12i01.1183

Abstract

The increasing problem of domestic violence has triggered a conflict between the implementation of the Law on the Elimination of Domestic Violence and Islamic values. Differences in interpretation and patriarchal culture hinder law enforcement, making it difficult for victims to obtain adequate protection. Therefore, this study aims to examine the principles of justice, gender equality, and feminist theory using a normative legal method by comparing positive law and Islamic law, as well as a conceptual legislative approach. The data used include primary legal materials, namely the Law on the Elimination of Domestic Violence, the Qur'an, and Hadith, secondary legal materials, including literature and journals, as well as tertiary sources collected through a literature review and analyzed qualitatively. The results showed that domestic violence against women is a violation of human rights, currently recognized as a significant crime through the Law on the Elimination of Domestic Violence. This law provides legal protection for victims and sanctions for perpetrators. Gender-based violence rooted in patriarchal culture perpetuates social inequality and discrimination against women. Islam and feminism make significant contributions by emphasizing the values of equality, justice, and respect in domestic relationships. The synergy between positive law, religious values, and feminist theory can be a strategic step toward eliminating violence and creating a more inclusive society.
Effect of Investment Decisions and Debt Policy in Company Value Ade Aisah Putri Insani Chaniago; Muhammad Irsan
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 6: Oktober 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i6.12135

Abstract

This study aims to analyze the influence of investment decisions and debt policies on firm value in LQ45 issuers listed on the Indonesia Stock Exchange for the 2022–2024 period. Investment decisions are calculated using the Price Earnings Ratio (PER), debt policy is calculated using the Debt to Equity Ratio (DER), and firm value is calculated using Price to Book Value (PBV). The research method used is causal associative with a quantitative approach and utilizes secondary data. The population in this study consists of 63 LQ45 companies listed on the Indonesia Stock Exchange during 2022–2024. The sample was determined using a purposive sampling technique, resulting in 18 companies with 54 observation data. However, there were 13 outliers, resulting in a final sample of 41 observation data. The results show that both partially and simultaneously, investment decisions (PER) and debt policies (DER) have a positive and significant influence on firm value (PBV).
Pengaruh Pajak Tangguhan dan Struktur Modal Terhadap Kinerja Keuangan Perusahaan Pada Perusahaan Dagang Surya Sanjaya; Muhammad Irsan; Fahri Effendi
Journal of Trends Economics and Accounting Research Vol 4 No 4 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i4.1280

Abstract

This study was conducted with the aim of testing and analyzing deferred tax and capital structure on the financial performance of trading companies listed on the Indonesia Stock Exchange. The population in this study were all trading companies listed on the Indonesia Stock Exchange, while the samples that met the criteria for sampling were observed for five years and as many as six trading companies were listed on the Indonesia Stock Exchange. This research approach uses associative research. Data collection techniques in this study using documentation techniques. and the analysis technique used is multiple linear regression analysis, hypothesis testing and coefficient of determination. The results showed that partially deferred tax had no effect on financial performance, capital structure had no effect on financial performance, while simultaneously deferred tax and capital structure had no effect on financial performance.
A Comprehensive Systematic Review of The Relationship between Breathing Exercises (Yoga / Pranayama) and Lung Function in Asthma Patients Harlina Hi M Konoras; Muhammad Irsan; Brian Enrique Fritzgerald
The International Journal of Medical Science and Health Research Vol. 28 No. 2 (2026): The International Journal of Medical Science and Health Research
Publisher : International Medical Journal Corp. Ltd

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70070/af09gs20

Abstract

Introduction: Asthma is a chronic inflammatory airway disease characterized by variable airflow obstruction, affecting millions worldwide. Despite pharmacological advances, many patients experience suboptimal control and seek complementary therapies. Breathing exercises, including yoga and pranayama, have been widely advocated as adjunctive interventions to improve respiratory mechanics and lung function in asthma (Santino et al., 2020). This systematic review comprehensively examines the relationship between structured breathing exercises and objective lung function parameters in asthma patients. Methods: A systematic review was conducted following a detailed screening protocol. Studies were included if they involved ≥80% asthma patients or provided subgroup analysis, examined yoga/pranayama/structured breathing techniques, measured objective lung function (e.g., FEV1, FVC, PEFR), employed controlled study designs (RCTs, quasi-experimental, cohort, case-control, systematic reviews), included a comparison group, and had an intervention duration of at least one week. Data extraction covered intervention details, lung function assessments, study design, population characteristics, outcomes, and contextual factors from 80 included sources. Results: The evidence reveals heterogeneous findings. Meta-analyses showed conflicting results; for example, Yang et al. (2016) found no significant effect on FEV1 (MD 0.04 L, 95% CI -0.10 to 0.19), while Rathore et al. (2025) reported a significant improvement (WMD 0.47 L, p<0.00001). PEFR demonstrated the most consistent improvements across studies (e.g., Cramer et al., 2014: SMD 0.49, p<0.001). Pranayama and Buteyko techniques showed comparable efficacy, with some evidence favoring Buteyko for certain spirometric parameters (Swathi et al., 2021; Elsaid et al., 2023). Improvements were more pronounced with supervised, frequent (daily), and longer-duration (≥8 weeks) interventions, particularly in adult mild-to-moderate asthma populations. Discussion: The heterogeneity in outcomes can be attributed to variations in study quality, intervention type, duration, intensity, population characteristics, and cultural context. High-quality RCTs often reported more modest lung function benefits alongside significant improvements in symptoms and quality of life. The primary mechanism likely involves enhanced respiratory muscle efficiency, improved breathing pattern control, and potential modulation of autonomic and inflammatory pathways, rather than fundamental reversal of airway obstruction. Conclusion: Breathing exercises, particularly yoga and pranayama, can serve as beneficial adjunctive therapy for asthma, primarily improving PEFR and potentially FEV1 with sustained practice. They are most effective for adults with mild-to-moderate asthma when practiced regularly under guidance. Future research should prioritize high-quality, large-scale RCTs with standardized protocols, longer follow-up, and exploration of mechanisms and cost-effectiveness to solidify clinical recommendations.
Pengaruh Pemahaman Akuntansi Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Rumah Sakit Umum Muhammadiyah Sumatera Utara Muhammad Irsan
Jurnal Riset AKuntansi dan Bisnis Vol 26, No 1 (2026): Maret
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/32064

Abstract

This study aims to analyze the partial and simultaneous effects of accounting understanding and tax knowledge on the compliance level of individual taxpayers at Muhammadiyah General Hospital (RSU) North Sumatra. Utilizing a descriptive quantitative approach with a survey method, primary data were collected through the distribution of questionnaires to all employees and medical staff. The research results indicate that both accounting understanding and tax knowledge have a positive and significant effect on taxpayer compliance partially. Simultaneously, both variables are also proven to contribute significantly to improving the formal and material compliance of taxpayers in reporting their obligations. The implications of this study suggest that the management of RSU Muhammadiyah North Sumatra should actively organize internal training on basic accounting and practical taxation for its employees. Furthermore, the Directorate General of Taxes (DJP) is advised to optimize community-based direct education strategies in the non-profit healthcare sector to minimize negligence in reporting the Annual Tax Return (SPT)
Co-Authors Ade Aisah Putri Insani Chaniago Ahmad Fauzan Adzima Akmal Fikri Asmiati Brian Enrique Fritzgerald Diah Nurafifah Didin Nurul Rosidin Fahri Effendi Fitriani Hamdan Purnama Harlina Hi M Konoras Iskandar Iskandar Khairul Anwar Pulungan Khalil, Wijdan Lufriansyah, Lufriansyah Mantasia Mantasia Muhammad Fahmi Muhammad Farid Mannan Muhammad Faris Fathoni Muhammad Prawira Anugrah MUIS FAUZI RAMBE Nadir, Marhamah Rinduwati Shinta Azzahra Sudrajat Surya Sanjaya Tarigan, Derryl Reflando Tasri Ponta