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All Journal Jurnal Elektronika Telekomunikasi & Computer 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 Indonesian journal of teaching and learning International Journal of Economic, Technology and Social Sciences (Injects) Unifikasi : Jurnal Ilmu Hukum J-CEKI
Muhammad Irsan
Universitas Muhammadiyah Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Diseminasi Teknologi Budidaya Rumput Gajah Unggul Generasi Baru Ke Peternak di Sulawesi Selatan Nadir, Marhamah; Rinduwati; Ahmad Fauzan Adzima; Asmiati; Muhammad Prawira Anugrah; Fitriani; Muhammad Farid Mannan; Muhammad Irsan; Akmal Fikri
JDISTIRA - Jurnal Pengabdian Inovasi dan Teknologi Kepada Masyarakat Vol. 5 No. 1 (2025)
Publisher : Yayasan Rahmatan Fidunya Wal Akhirah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58794/jdt.v5i1.1243

Abstract

Inovasi pemuliaan tanaman pakan menghasilkan varietas rumput gajah unggul, seperti Biograss, Biovitas, dan Bionutris, yang belum banyak dikembangkan di Sulawesi Selatan karena keterbatasan bibit tersertifikasi. Program Pengabdian Masyarakat (PKM) Pondok Kambing Salira bertujuan mendiseminasikan bibit dan teknik budidaya organik rumput ini ke peternak di Sulawesi Selatan dan Kawasan Timur Indonesia, melalui bimbingan teknis, distribusi bibit, dan demonstrasi budidaya di Kabupaten Maros pada Februari–Oktober 2024. Hasilnya, Pondok Kambing Salira berhasil membudidayakan rumput unggul yang kini dimanfaatkan sebagai pakan kambing oleh peternak PDKI Maros, dengan uji kebun bibit menunjukkan ketiga jenis rumput beradaptasi baik, terutama BioVitas yang menghasilkan stek terbaik dan produktivitas lebih tinggi dan telah dimanfaatkan oleh peternak di Sulawesi-Selatan sebagai sumber pakan hijau.
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.
Co-Authors Ade Aisah Putri Insani Chaniago Ahmad Fauzan Adzima Akmal Fikri Asmiati Diah Nurafifah Didin Nurul Rosidin Fahmi, Muhammad Fahri Effendi Fitriani Hamdan Purnama Iskandar Iskandar Khairul Anwar Pulungan Khalil, Wijdan Lufriansyah Lufriansyah Mantasia Mantasia 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