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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Al-Jabar : Jurnal Pendidikan Matematika OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Amnesty: Jurnal Riset Perpajakan Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Economic Research and Financial Accounting Jurnal Intelek Dan Cendikiawan Nusantara Akademika
Muhammad Ikram
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Social Sciences Other

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PUBLIC PRIVATE PARTNERSHIP DALAM PENGEMBANGAN POTENSI WISATA DI KABUPATEN KUANTAN SINGINGI TAHUN 2011-2015 Muhammad Ikram; Muchid "
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Vol 5, No 1: WISUDA APRIL 2018
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

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Abstract

Not yet optimal performance of local government of KuantanSingingi Regency in running the concept of Public Private Partnership in tourism development and the failure of local government of KuantanSingingi Regency in encouraging investors to join in development of tourism area and government unable to utilize local media / national as a means to tourism promotion in KuantanSingingi Regency. Therefore, it is then that underlie the author to find out more and intend to conduct research on Public Private Partnership in the Development of Tourism Potential in KuantanSingingi Regency In the period 2011-2015.What factors affect the Public Private Partnership in the development of tourism potential in KuantanSingingiRegency. The purpose of the research is to know the Public Private Partnership in the development of tourism potential in KuantanSingingi Regency. Qualitative research methods. This research was conducted in KuantanSingingi Regency. Data sources are primary through interviews as well as secondary data sources. Data analysis technique is carried out with qualitative descriptive analysis. Currently KuantanSingingi District Government has not implemented the concept of Public Private Partnership in developing and managing tourism sector in KuantanSingingi regency. Inadequate management of facilities and infrastructure resulting in a lack of visiting tourists.Promotion made by the Department of Tourism and Culture KuantanSingingi regency about tourism events “pacujalur” and other tourist objects that have not been optimal, and the lack of socialization from the Department of Tourism and culture KuantanSingingi district to the community about the culture and traditions that exist in KuantanSingingi, Strategy DinasKebudayaan Tourism Youth and Sports KuantanSinginggi regency has not been done properly, This we can see from some existing strategies such as improving facilities and infrastructure both principal and supporting, direct or indirect promotion and work with the community, Of the three strategies there is no implemented maximally, very less in the implementation.Keywords: Public Private Partnership and Tourism
Management And Reporting Of Wakaf Assets Based On Psak Number 112 (Study Case At The Sulsel Ministry Of Religion) Muhammad Ikram; Muryani Arsal.; Sahrullah, Sahrullah
International Journal of Economic Research and Financial Accounting Vol 2 No 2 (2024): IJERFA JANUARY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i3.70

Abstract

The aim of this research is to find out how Waqf Assets are managed and reported based on PSAK Number 112 (Case Study at the Ministry of Religion of South Sulawesi). Apart from that, this research also wants to see how accountable waqf management is in the Ministry of Religion of South Sulawesi Province from a sharia enterprise theory perspective. This research is a type of qualitative research with a phenomenological study approach carried out using in-depth interview techniques with predetermined sources. The interview data that has been collected is reduced and then analyzed to draw a final conclusion. In order to maintain the quality of research results, a data validity test was carried out using data source triangulation. The results of the research reveal that the waqf accounting treatment at the South Sulawesi Provincial Ministry of Religion is still carried out simply and refers to the regulations issued by the central Ministry of Religion. The accounting treatment of waqf at the Ministry of Religion of South Sulawesi Province is specifically not in accordance with PSAK 112 which is due to the lack of adjustments in terms of standardization of accounting treatment carried out. Furthermore, from the sharia enterprise theory perspective, waqf management carried out by the Ministry of Religion of South Sulawesi Province has fulfilled the aspects of accountability and transparency as evidenced by the openness of information and the accountability model which is explained very clearly.
PENERAPAN SISTEM PAKAR PENANGGULANGAN HAMA DAN PENYAKIT PADA TANAMAN CABAI MENGGUNAKAN METODE FORWARD CHAINING (STUDI KASUS SMK-PP N JAMBI) Ahmad Louis; Muhammad Ikram
JURNAL AKADEMIKA 51-54
Publisher : LP2M Universitas Nurdin Hamzah Jambi

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Abstract

Agriculture has an important meaning for human life, for human life, for it also agriculture will still be there. The chili is made from the farm where each year the demand for pepper is growing because of the human population continues to grow. In particular, this plant is the result of farming used as a food flavoring. It is often the case, many of the losses caused by the plant diseases to be diagnosed late and already reached a severe and lead to crop failure.
IMPLEMENTASI DIGITAL MARKETING MELALUI MEDIA SOSIAL TERHADAP MINAT BELI KONSUMEN DI U MART KABUPATEN SIDENRENG RAPPANG Muhammad Ikram; Pratiwi Ramlan; Rahman Yakub; Haslindah
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 2 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

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Abstract

Social media has become one of the main tools in an effective modern marketing strategy, especially for local businesses like U Mart. This study aims to analyze the implementation of digital marketing through social media at U Mart in Sidenreng Rappang Regency and its influence on consumer buying interest. Through a quantitative approach, this study explores how digital marketing strategies are designed, implemented, and received by consumers, as well as identifying the factors that influence their success. Data collection techniques were carried out through observation, questionnaires, and documentation/literature studies. The data analysis technique used is descriptive quantitative analysis with the help of the SPSS 21 program. The results of the study show that the implementation of digital marketing through Facebook at U Mart is in the high category, with an average respondent response of 83.3%. Meanwhile, consumer buying interest is also high with an average of 84.3%. The regression test shows a significance value of 0.000 (< 0.05), which means there is a positive and significant influence between digital marketing strategies through social media and consumer buying interest at U Mart.
Students’ problem-solving skills in HOTS geometry tasks: A case study of spatial ability Musa, Lisa Aditya Dwiwansyah; Munir, Nilam Permatasari; Muhammad Ikram; Javier Garcia Garcia; Camilo Andres Rodriguez-Nieto
Al-Jabar: Jurnal Pendidikan Matematika Vol 16 No 2 (2025): Al-Jabar: Jurnal Pendidikan Matematika
Publisher : Universitas Islam Raden Intan Lampung, INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/ajpm.v16i2.28482

Abstract

Purpose: This study aims to analyze the problem-solving processes of students with high spatial ability when solving geometry problems based on Higher Order Thinking Skills (HOTS). The research was motivated by the persistently low performance of Indonesian students in international assessments such as PISA and TIMSS, highlighting the need to explore cognitive factors that underpin HOTS, particularly spatial reasoning. Method: A qualitative descriptive approach was employed. Two students with high spatial ability were selected through a snowball sampling technique, based on spatial ability test results and teacher recommendations. Data were gathered through unstructured interviews and classroom observations, focusing on how the participants approached and solved HOTS-based geometry problems. The collected data were analyzed through three stages: data reduction, data display, and conclusion drawing. Findings: The findings show that students with high spatial ability demonstrate effective visualization and reasoning processes that enable them to comprehend problem statements, identify relevant information, and design appropriate strategies for solving HOTS-based geometry problems. They can implement their strategies accurately, evaluate their reasoning, and justify their conclusions confidently. Significance: This study underscores the pivotal role of spatial ability in fostering students’ Higher Order Thinking Skills in geometry learning. The findings suggest the need to incorporate spatial reasoning tasks into mathematics instruction and to design HOTS assessment instruments that account for students’ spatial cognitive profiles.
IMPLEMENTATION OF HALAL VALUE CHAIN IN BLOCKCHAIN-BASED HALAL INDUSTRY IN ACEH PROVINCE Fuadi, Fuadi; Razali, Ramadhan; Juanda, Reza; Arliasnyah, Arliasnyah; Nurul Aulia; Muhammad Ikram; Putri Ramadhani
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 5 (2022): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i5.413

Abstract

The purpose of this research is to find out the importance of implementing databases in block chain-based supply chains. As for the object of the research, all SMEs in Aceh have the characteristics of exporting their products abroad. as for this type of research is qualitative research with data collection methods, namely interviews. The conclusion obtained is that in the supply chain in Aceh province, SMEs need a serious data revolution. This is based on the growing demand for halal products in the province of Aceh. Therefore, SMEs in Aceh Province need blockchain as a database in the supply chain. To maximize this, cooperation from the government, the community, and business actors is needed
THE EFFECT OF COFFEE AND RUBBER IMPORTS EXPORTS ON FOREIGN EXCHANGE RESERVES IN INDONESIA Hijri Juliansyah; Muhammad Ikram; Ratna; Umaruddin Usman; Ahmad Zubair
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 3 No. 4 (2024): January (January-March)
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v3i4.1399

Abstract

This study aims to determine the effect of exports and imports of coffee and rubber on short run and long run of foreign exchange reserves in Indonesia. The study uses a time series data in the year 1990-2021 obtained from the world bank and Food and Agriculture Organization (FAO). This study employs the Autoregressive Distributed Lag (ARDL) model. The results showed that in the short run coffee exports have a positive and significant effect on Indonesia's foreign exchange reserves, whereas in the long run coffee exports have no effect on Indonesia's foreign exchange reserves. The coffee import has a negative and significant effect on Indonesia's foreign exchange reserves in the short run but in the long run it has a positive and significant effect on Indonesia’s foreign exchange reserves. The rubber exports in the short run, it has a positive and significant effect on Indonesia's foreign exchange reserves, while in the long run rubber exports have no effect. While rubber imports in the long run and short run have a positive and significant effect on foreign exchange reserves in Indonesia.
PERAN TEKNOLOGI DALAM PENGANGGARAN PERUSAHAAN MODERN Muammar Khaddafi; Muhammad Ikram; Raja Irama Pujangga; Muhammad Asraf
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 1 No. 6 (2024): Desember 2024 - Januari 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Dalam era digital saat ini, teknologi memainkan peran yang sangat penting dalam transformasi penganggaran perusahaan. Artikel ini membahas pengaruh signifikan dari kecerdasan buatan (AI), machine learning (ML), dan blockchain dalam meningkatkan efisiensi, akurasi, dan keamanan proses penganggaran. Dengan mengadopsi AI dan ML, perusahaan dapat menganalisis data keuangan dalam volume besar dengan kecepatan tinggi, sehingga menghasilkan prediksi anggaran yang lebih tepat dan responsif terhadap perubahan kondisi pasar. Penelitian menunjukkan bahwa lebih dari 73% perusahaan telah mengimplementasikan teknologi ini, yang menghasilkan peningkatan efisiensi hingga 25% dan pengurangan kesalahan manusia hingga 50%. Di sisi lain, teknologi blockchain memberikan solusi untuk transparansi dan keamanan dalam transaksi keuangan. Dengan sistem buku besar terdistribusi, setiap transaksi dicatat secara aman dan dapat diaudit secara real-time, yang mengurangi risiko penipuan dan meningkatkan kepercayaan antara pemangku kepentingan. Namun, meskipun adopsi teknologi ini menawarkan banyak manfaat, perusahaan harus siap menghadapi tantangan dalam investasi infrastruktur, pelatihan sumber daya manusia, dan risiko keamanan siber. Artikel ini bertujuan untuk memberikan wawasan mendalam tentang bagaimana teknologi akan membentuk masa depan penganggaran perusahaan, serta menggarisbawahi pentingnya strategi adaptasi yang tepat untuk memanfaatkan peluang yang ada di era digital ini.
Strengthening International Fiscal Governance to Combat Global Tax Avoidance: A Policy and Literature-Based Analysis Muhammad Ishlah Idrus; Muhammad Ikram; Anastasia D'Ornay
Jurnal Riset Perpajakan: Amnesty Vol 8 No 2 (2025): November 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/k6aqnp74

Abstract

Global tax avoidance continues to undermine national revenues and weaken the integrity of international tax systems, particularly as cross-border economic activities expand in the digital era. This study examines how international fiscal governance can serve as an effective framework for mitigating global tax avoidance by analyzing key policies, regulatory instruments, and multilateral initiatives. Using a descriptive and policy-oriented approach, this research synthesizes recent literature, institutional reports, and global regulatory developments to evaluate the effectiveness of mechanisms such as the OECD/G20 Base Erosion and Profit Shifting (BEPS) project, the Global Minimum Tax (Pillar Two), automatic exchange of information, and strengthened tax transparency standards. The study finds that while international cooperation has significantly improved policy alignment and reduced opportunities for profit shifting, substantial challenges remain, including uneven adoption across jurisdictions, capacity gaps in developing countries, regulatory loopholes, and geopolitical asymmetries in negotiations. The analysis also highlights the growing importance of digital taxation frameworks as multinational enterprises increasingly shift value creation to intangible assets. This paper argues that stronger institutional coordination, equitable policy adoption, capacity-building for emerging economies, and enhanced enforcement mechanisms are critical to advancing global tax fairness. The findings contribute to a deeper understanding of how international fiscal governance can shape more coherent and sustainable tax systems, offering policy recommendations to support future reforms and strengthen global tax compliance.
Co-Authors Ahmad Louis Ahmad Zubair Anastasia D'Ornay Arliasnyah, Arliasnyah Camilo Andres Rodriguez-Nieto Fuadi Fuadi Haslindah Hijri Juliansyah Javier Garcia Garcia Juanda, Reza Muammar Khaddafi Muchid Muhammad Asraf Muhammad Ishlah Idrus Munir, Nilam Permatasari Muryani Arsal. Musa, Lisa Aditya Dwiwansyah Nurul Aulia Putri Ramadhani Rahman Yakub Raja Irama Pujangga Ramlan, Pratiwi Ratna Razali, Ramadhan Sahrullah, Sahrullah Umaruddin Usman