Article Per Year (5 Year)
p-Index From 2021 - 2026
11.797
P-Index
This Author published in this journals
All Journal Jurnal Ilmu Ternak Bahasa, Sastra, Pembelajaran Jurnal Kebijakan Publik Jurnal Kesehatan Masyarakat Al-Ulum Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan KOMUNITAS JURNAL PENGEMBANGAN MASYARAKAT ISLAM Jurnal Administrasi Pendidikan : Program Pascasarjana Unsyiah Kanz Philosophia: A Journal for Islamic Philosophy and Mysticism IDEAS: Journal on English Language Teaching and Learning, Linguistics and Literature Jendela Olahraga JURNAL IPTEKS PEMANFAATAN SUMBERDAYA PERIKANAN Jurnal Mirai Management JUSTITIA JURNAL HUKUM Berkala Arkeologi JURNAL MANAJEMEN MOTIVASI Jurnal Penelitian Pendidikan IPA (JPPIPA) AL-Hikmah: Jurnal Studi Agama-agama JURNAL SERAMBI ILMU Pendas : Jurnah Ilmiah Pendidikan Dasar SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JURNAL INSTEK (Informatika Sains dan Teknologi) EQIEN - JURNAL EKONOMI DAN BISNIS YUME : Journal of Management Industrial Engineering Journal (IEJ) Proceeding of National Conference on Accounting & Finance Jurnal Penelitian Agrosamudra Jurnal Ilmiah Manusia dan Kesehatan SOLUSI Kombud Jurnal Perangkat Lunak Jurnal Teknik Industri Terintegrasi (JUTIN) Kuriositas: Media Komunikasi Sosial dan Keagamaan Jurnal Surya Teknika Jurnal Ilmiah Akuntansi Peradaban SIGANUS: Journal of Fisheries and Marine Science Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Jurnal Ilmiah Administrasi Jurnal Pengabdian kepada Masyarakat Jurnal Ekonomi KIAT Borobudur Journal Physical Health Recreation (JPHR) Proceedings of International Conference on Multidiciplinary Research Al-Idzaah : Jurnal Dakwah dan Komunikasi International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Disastri: Pendidikan Bahasa dan Sastra Indonesia JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Ilmiah Mahasiswa Fakultas Hukum Universitas Malikussaleh Jurnal Ilmu Sosial dan Humaniora Jurnal Teknologi dan Manajemen Industri Terapan Jurnal Edukasi El-Ibtida'i Sophia Natural Science Education Research (NSER) Jurnal Riset Rumpun Ilmu Teknik (JURRITEK) MODERAT: Jurnal Ilmiah Ilmu Pemerintahan Center of Economic Students Journal (CSEJ) Jurnal Multidisiplin Sahombu Journal of Calligraphy DECISION : Jurnal Ekonomi dan Bisnis Journal AK-99 Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Cendekia: Journal of Law, Social and Humanities Jurnal Al Kahfi : Jurnal Pendidikan Agama Islam JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Jurnal Ilmiah Ekonomi dan Manajemen Al-Zayn: Jurnal Ilmu Sosial & Hukum Miftahul Ulum Jurnal Pengabdian Fakultas Pertanian Universitas Lampung Dinamika Pertanian Public Service And Governance Journal DECODING: Jurnal Mahasiswa KPI Jurnal Rekayasa Informasi Cateris Paribus Journal AL-UKHWAH IJLSH Tarbiyah Darussalam : Jurnal Ilmiah Kependidikan dan Keagamaan Ambacang: Jurnal Inovasi Pengabdian Masyarakat Jurnal Agroindustri Berkelanjutan Jurnal Jurisprudence JOURNAL J-MPI: JURNAL MANAJEMEN PENDIDIKAN, PENELITIAN DAN KAJIAN KEISLAMAN International Journal of Learning and Education Amnesty: Jurnal Riset Perpajakan
Muhammad Nur
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Veterinary Other

Published : 114 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 114 Documents
Search

 8   9   10   11   12 
FONDASI EKONOMI ISLAM DAN DINAMIKA KEKUASAAN KERAJAAN ISLAM AWAL (ABAD XIII–XVII): PENDEKATAN PENDIDIKAN SEJARAH SAMUDERA PASAI, MALAKA, DAN ACEH DARUSSALAM Husnaini; Zulfikar; Bobby Fahreza; Muhammad Nur
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 01 (2026): Volume 11 No. 01 Maret 2026 Produce
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i01.40899

Abstract

This research is motivated by the strategic role of the Islamic kingdoms of the early 13th–17th centuries in shaping the foundations of the economy, power, and civilization of the Indonesian archipelago, which has not been fully studied through a historical education approach. This research aims to analyze the relationship between the foundations of Islamic economics and the dynamics of the ebb and flow of power of the Samudera Pasai, Malacca, and Aceh Darussalam Kingdoms and their relevance for the development of history learning. The method used is qualitative research with a descriptive-analytical character through a historical approach and history education, using secondary data sourced from historical chronicles, legal manuscripts, traveler's notes, as well as scientific literature and reputable journals. The research findings show that an Islamic economy based on international trade, port governance, currency, the Baitul Mal (the Islamic treasury), and religious legitimacy formed the primary basis for the formation and strengthening of the power of these three kingdoms. Samudera Pasai emerged as a pioneer of Islamic economics and education, Malacca as the center of maritime hegemony and Islamic law, while Aceh Darussalam developed as a political, economic, and intellectual power oriented toward colonial resistance. The research findings confirm that the decline of these kingdoms was influenced by internal conflict and global geopolitical pressures. The implications of this research enrich the historiography of Islam in the Indonesian archipelago while providing a practical contribution to history education through the development of contextual, critical teaching materials that are rich in economic values, power, and Islamic-national identity.
Pelatihan Penerapan Alat Inovasi Alat Pengeringan Berbasis Solar Dryer Dan Pengemasan Produk Ikan Terbang Di Kelurahan Mosso, Provinsi Sulawesi Barat Muhammad Nur; Muhammad Nur Ihsan; Wulan Ayuandiani; Fahrul Fahrul; Rasti Sapri; Tikawati Tikawati
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 8, No 3 (2024): September
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v8i3.26199

Abstract

AbstrakKelurahan Mosso adalah wilayah pesisir penghasil ikan terbang di Sulawesi Barat. Kelurahan Mosso termasuk wilayah strategis karena terletak di jalan poros menuju ibukota Sulawesi Barat. Hal ini menjadikan pemerintah mendirikan sentral pengolahan ikan terbang pada lokasi tersebut. Salah satu usaha utama di Sentra tersebut adalah pengeringan ikan terbang. Permasalahan utama masyarakat di kelurahan mosso, masih belum mempunyai teknologi alat inovasi pengeringan ikan terbang pada sentra tersebut adalah pendapatan dan kesejahteraan masyarakat masih rendah. Hal ini terjadi karena masyarakat hanya melakukan olahan ikan terbang seperti ikan kering dan masih menggunakan teknologi yang masih sangat sederhana dan tidak menerapkan cara pengeringan ikan yang baik dan benar. Tujuan dari kegiatan ini adalah memberikan pelatihan pengeringan ikan yang baik dan benar serta memperkenalkan penerapan alat pengering ikan dengan menggunakan inovasi teknologi sederhana untuk meningkatkan produksi yang lebih maksimal. Kegiatan pengabdian kepada masyarakat dilaksanakan selama dua kali yaitu kegiatan pelatihan prosedur pengolahan produk pengeringan ikan yang baik dan benar sesuai SOP dan SSOP dan pelatihan dan penerapan alat pengeringan ikan terbang yang dilaksanakan pada Hari Sabtu, tanggal 27 Agustus 2023 bertempat di Aula Kantor Camat Sendana, Kelurahan Mosso, Kabupaten Majene, Provinsi Sulawesi Barat. Kemudian selanjutnya pelatihan pengemasan dilaksanakan pada hari Minggu, 11 Agustus 2024 di Rumah Produksi Kelompok Purnama. Evaluasi tingkat pengetahuan dan keterampilan mitra dilakukan pada awal dan akhir kegiatan. Metode yang digunakan untuk mengetahui pengetahuan mitra adalah metode kuesioner dan tingkat keterampilan mitra dilakukan dengan metode pengamatan langsung pada masing-masing individu yang tergabung dalam kelompok mitra. Hasil dari kegiatan ini adalah terdapat 85% peningkatan keterampilan dan pengetahuan kepada kelompok mitra usaha dalam penerapan inovasi pengeringan ikan terbang dengan Solar Dryer. selain itu, terdapat peningkatan 90% pengetahuan terkait dengan pengemasan produk ikan kering yang lebih baik serta memiliki daya simpan yang lebih lama. Keywords: ikan terbang; masyarakat; penerapan teknologi; pengeringan; Sulawesi Barat AbstractMosso Village is a coastal area that produces flying fish in West Sulawesi. This prompted the government to set up a flying fish processing centre on the site. One of the main initiatives in Sentra is the drying of flying fish. The main problem of the people in the Mosso Village, still not have the technology of innovative drying flying fishing in the center is the income and well-being of the community is still low. It's because people just treat flying fish like dry fish and still use technology that's still very simple and doesn't apply a good and correct way of drying fish. The aim of this activity is to provide good and correct fish drying training as well as introduce the application of fish dryers using simple technology innovations to maximize production. The activities of dedication to the community were carried out twice, namely training procedures for processing good and correct fish drying products in accordance with SOP and SSOP and training and application of flying fishing drying equipment on Saturday, August 27, 2023 in the Camat Sendana Office Hall, Mosso Village, district of Majene, West Sulawesi Province. Then the next packaging training will be held on Sunday, August 11, 2024 at the Purnama Group Production House. The degree of knowledge and abilities of partners is assessed at the end of the activity. The questionnaire approach is used to determine partners' knowledge, and the degree of abilities of partners is determined through direct observation of each participant in the partnership group. The result of this activity is that there is an 85% increase in skills and knowledge to the business partner group in implementing the innovation of drying flying fish with Solar Dryer. In addition, there is a 90% increase in knowledge related to better packaging of dried fish products and has a longer shelf life. Keywords: flying fish; mosso village; society; solar dryer; West Sulawesi
Analisis Penerapan Laporan Keuangan Pada UMKM Berdasarkan SAK EMKM (Studi Kasus Monsca Outdoor) Nurislamia M; Tjan, Juliyanty Sidik; Muhammad Nur; Rosmawati
Center of Economic Students Journal Vol. 9 No. 1 (2026): Januari - Maret
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/csej.v9i1.446

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan laporan keuangan pada usaha mikro, kecil, dan menengah (UMKM) berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) dengan studi kasus pada Monsca Outdoor. Monsca Outdoor merupakan UMKM yang bergerak di bidang penyewaan perlengkapan kegiatan alam terbuka, namun masih melakukan pencatatan keuangan secara manual. Penelitian ini menggunakan pendekatan kualitatif deskriptif untuk memahami kendala dan potensi yang ada dalam penerapan sistem akuntansi berbasis digital. Data diperoleh melalui observasi langsung dan wawancara dengan pemilik serta pengelola usaha. Hasil penelitian menunjukkan bahwa penerapan laporan keuangan berbasis SAK EMKM dapat meningkatkan efisiensi dan akurasi dalam pencatatan transaksi keuangan, serta memberikan dampak positif terhadap pengambilan keputusan keuangan yang lebih baik. Penelitian ini juga memberikan rekomendasi untuk UMKM agar mulai mengimplementasikan sistem akuntansi berbasis digital yang sesuai dengan standar SAK EMKM guna mendukung pertumbuhan usaha yang lebih terkelola dan transparan.
Urgensi Pembelajaran SKI dalam Pembinaan Karakter Peserta Didik Bersumber dari Keteladanan Tokoh-Tokoh Islam Muhammad Nur; Ismiati Irzain
Al-Kahfi: Jurnal Pendidikan Agama Islam Vol. 7 No. 1 (2021): January
Publisher : STAI YAPTIP Simpang Empat Pasaman Barat Indonesia in collaboration with International Islamic Studies Development and Research Center (IISDRC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70820/al-kahfi.v6i1.38

Abstract

Melalui pengembangan karakter peserta didik sebenarnya dapat efektif dengan materi sejarah. Pendidikan karakter dalam materi sejarah dapat dilakukan melalui keteladanan para tokoh Islam. Para tokoh dalam sejarah Islam nusantara merupakan tokoh penyebaran Islam pertama di Indonesia, sehingga dapat menjadi suri tauladan yang baik bagi peserta didik untuk di terapkan dalam pembelajaran. Keteladanan adalah sesuatu sangat sakral sebagai penunjang keberhasilan pendidikan. Dengan meneladani para tokoh-tokoh pendidikan yang mashur, maka akan dapat menjadi motivasi dan inspirasi bagi semua orang. Banyak sekali cerita/kisah para tokoh-tokoh Islam yang dapat dijadikan suri tauladan sebagai rujukan dalam membentuk karakter dan akhlak mulia seorang muslim.
PENGARUH PUPUK KANDANG SAPI DAN PUPUK HAYATI MIKORIZA TERHADAP PERTUMBUHAN DAN PRODUKSI TANAMAN BAWANG MERAH (Allium ascalonicum L.) PADA TANAH PMK Joni Kurniawan; Muhammad Nur
DINAMIKA PERTANIAN Vol. 41 No. 1 (2025): Jurnal Dinamika Pertanian Edisi April 2025
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/dp.2025.vol41(1).27356

Abstract

This research aims to determine the main and interaction effects of cow manure and mycorrhizal biological fertilizer on the growth and production of shallot plants (Allium ascalonicum L.) on PMK soil. This research was carried out at the Experimental Farm of the Faculty of Agriculture, Islamic University of Riau, Jalan Kaharudin Nasution, KM 11 No. 113, Perhentian Marpoyan, Air Winter Village, Bukit Raya District, Pekanbaru City. The research was conducted over three months, from May to August 2023. This study used a factorial Completely Randomized Design (CRD) consisting of two factors. The first factor is the dose of cow manure (S), with four treatment levels: 0, 1.5, 3, and 4.5 kg/plot. The second factor is the dose of mycorrhizal biological fertilizer, with four treatment levels: 0, 200, 400, and 600 g/plot. The parameters observed were plant height, harvest age, number of tubers per cluster, wet weight per cluster, dry weight per cluster, and tuber weight loss. The observation data were analyzed statistically, and further Honest Significant Difference (BNJ) tests were conducted at the 5% level. The results indicate that the interaction effect of cow manure and mycorrhizal biological fertilizer has a significant impact on plant height, number of tubers per hill, wet weight per hill, dry weight per hill, and tuber weight loss. The interaction of cow manure and mycorrhizal biofertilizer has no significant effect on harvest age. The best treatment dose is 4.5 kg of cow manure per plot and 600 g of mycorrhizal biological fertilizer per plot. The main effect of cow manure was significant on all observation parameters, with the best treatment at a dose of 4.5 kg/plot. The main effect of mycorrhizal biological fertilizer was significant for all observation parameters, with the best treatment dose being 600 g/plot.
The Influence of Academic Advisors on Students' Learning Motivation Sumarni, Sumarni; Muhammad Nur; Muhammad Nasir; Erviana Abdullah; Besse Herlina; Besse Sulfiani
International Journal of Learning and Education Vol 1 No 1 (2025): International Journal of Learning and Education (IJLE)
Publisher : NAJAHA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59683/ijle.v1i1.195

Abstract

This study aims to determine the effect of Academic Advisory Lecturers on Learning Motivation of Class 2019 Students of the Faculty of Teacher Training and Education. This study uses a quantitative approach with a correlation test method involving two variables, namely Academic Advisory Lecturers (X) and Student Learning Motivation (Y). The sample in this study amounted to 89 people who were students of the Class of 2019 Faculty of Teacher Training and Education. Based on the results of the study, it can be concluded that there is an influence of academic advisory lecturers on the learning motivation of Class 2019 students of the Faculty of Teacher Training and Education, Puangrimaggalatung University, this is in accordance with the results of the hypothesis shown by the t arithmetic value of 7.074 > t table 1.663. The magnitude of the influence is 32.4%, and the remaining 76.6% is influenced by other factors outside the study. For Academic Advisory Lecturers to provide motivation and direction in lectures and or outside lectures so that students can increase their learning motivation so that they are enthusiastic and have a high fighting spirit in taking education. Although academic advisory lecturers only have a small effect on learning motivation, the existence of Academic Advisory Lecturers for Students is still a very important factor.
PERSEPSI MAHASISWA AKUNTANSI PERGURUAN TINGGI SWASTA (PTS) MAKASSAR MENGENAI HUBUNGAN ANTARA PENGALAMAN DENGAN KINERJA PEMERIKSAAN PAJAK PADA KPP PRATAMA MAKASSAR Rosmawati Rosmawati; Muhammad Nur
Jurnal Riset Perpajakan: Amnesty Vol 3 No 1 (2020): Mei 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v3i1.3408

Abstract

This study has a specific purpose to be obtained to determine the perception of PTS accounting students about the relationship between experience and motivation to check with tax audits at Makassar Primary Tax Office. This research was conducted using qualitative qualifications. The method of data collection is done by survey method and questionnaire on accounting students' perceptions regarding the relationship between audit experience and motivation with tax audit performance. The sampling technique using purposive sampling technique. The technique of collecting data through primary data, and then the data are analyzed using descriptive qualitative analysis, and analysis of product renewal coefficients. Simultaneous research results, Perception of accounting students of PTS UMI said that there was a very low positive relationship with the value of conflict -0.101 in accounting students of PTS Unismuh Makassar said that there was a negative relationship with a comparison value of -0.101. In this research, the output target to be achieved is to produce a national journal, so that the output target can contribute to students or improve in developing insight knowledge in the field of tax accounting
IMPLEMENTASI SISTEM PENJAMINAN MUTU INTERNAL (SPMI) DALAM PENINGKATAN MUTU PENDIDIKAN DI SEKOLAH MENENGAH ATAS SWASTA (SMAS) TAHFIDZ AL QURAN WAHDAH ISLAMIYAH ANABANUA Hasnidar, Hasnidar; Darmawan, Darmawan; Muhammad Nur
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.46360

Abstract

This study aims to analyze the implementation of the Internal Quality Assurance System (IQAS) in improving the quality of education based on spiritual aspects, particularly students’ responsibility and discipline at SMAS Tahfidz Al Quran Wahdah Islamiyah Anabanua. This research employs a qualitative approach with a descriptive method. Data collection techniques include observation, interviews, and documentation involving the principal, teachers, and students as research informants. The results show that the implementation of IQAS has been carried out through the PPEPP cycle (Determination, Implementation, Evaluation, Control, and Improvement) in a systematic and continuous manner. At the determination stage, the school sets quality standards not only in academic aspects but also in spiritual dimensions as a distinctive characteristic of Islamic educational institutions. At the implementation stage, spiritual values are integrated into school activities such as Quran memorization programs, daily worship practices, moral habituation, and character development of students consistently. The evaluation and control stages are conducted periodically through activity monitoring and assessment of students’ attitudes. The evaluation results are then used as the basis for continuous improvement to enhance program effectiveness. Supporting factors include visionary school leadership, active teacher involvement, and a strong religious school culture. Meanwhile, inhibiting factors include limited understanding of IQAS among school members and limited supporting resources. Overall, the implementation of IQAS contributes significantly to improving educational quality, both academically and spiritually, and in shaping disciplined, responsible, and morally upright students in daily life, while strengthening a sustainable and comprehensive quality culture based on Islamic values.
The Effect of the Genre-Based Approach on Academic Writing Skills Mega Riyawati; Siti Mariyah; Muhammad Nur
Jurnal Disastri (Jurnal Pendidikan Bahasa dan Sastra Indonesia) Vol 8 No 1 (2026): Jurnal Disastri: Pendidikan Bahasa dan Sastra Indonesia
Publisher : Program Studi Pendidikan Bahasa dan Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/disastri.v8i1.10706

Abstract

This study aims to evaluate the effectiveness of the Genre-Based Approach (GBA) in improving the academic writing skills of sixth-semester PGMI students at IAI Miftahul Ulum Tanjungpinang. The research employed a pre-experimental design with a one group pretest-posttest pattern, involving 32 students as participants. Data were collected through written tests (pretest and posttest), classroom observations, questionnaires, and in-depth interviews. Quantitative data were analyzed using the Wilcoxon Sign-Rank Test with the assistance of SPSS, while qualitative data were analyzed thematically. The results show a significant improvement in students’ academic writing scores after the implementation of GBA, with the average score increasing from 66.88 (pretest) to 81.34 (posttest). The Wilcoxon Sign-Rank Test yielded an Asymp. Sig. (2-tailed) value of 0.000 (<0.05), indicating a statistically significant difference between students’ writing abilities before and after the intervention. Additionally, students demonstrated better understanding of academic text structure, increased motivation, and more frequent, use of valid references. However, some students still experienced difficulties in constructing logical arguments and initiating the writing process. These findings confirm that the Genre-Based Approach is effective in enhancing academic writing skills among PGMI students and can serve as a reference for developing writing instruction strategies in higher education
Peran Tata Kelola Perusahaan Dalam Memoderasi Pengaruh Profitabilitas dan Capital Intensity Terhadap Tax Avoidance Pada Perusahaan Sektor Properti dan Real Estate di BEI (Periode 2020-2024) Andi Nabilah Aliyyah Omar; Muhammad Nur; Kirana Ikhtiari
Center of Economic Students Journal Vol. 9 No. 2 (2026): April - Juni (2026)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/83d5z888

Abstract

Penelitian ini bertujuan menguji pengaruh profitabilitas dan capital intensity terhadap tax avoidance serta menganalisis peran tata kelola perusahaan sebagai variabel moderasi. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan tahunan perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Teknik pengambilan sampel menggunakan purposive sampling. Tax avoidance diproksikan dengan Effective Tax Rate (ETR), profitabilitas dengan Return on Assets (ROA), capital intensity dengan rasio aset tetap, dan tata kelola perusahaan dengan kepemilikan institusional. Analisis data menggunakan Partial Least Square (PLS). Hasil penelitian menunjukkan profitabilitas berpengaruh negatif signifikan terhadap tax avoidance, capital intensity berpengaruh positif signifikan terhadap tax avoidance, dan tata kelola perusahaan memperlemah pengaruh keduanya terhadap tax avoidance.
Co-Authors Abdul Alimul Karim Abdul Basid Abdul Kadir Abdurrahman, Ahmad Faruq abubakar abubakar Abyadul Fitriyah Adli Ghallib Ahmad Siboy Akbar Yusuf Alvita Dwi Septiani Amir, Wahyuddin Ana Yuniasti Retno Wulandari Andi AR Andi Arifwangsa Adiningrat Andi Badli Rompegading Andi Mardiana Andi Nabilah Aliyyah Omar Andi Sinrang Anisa Fitri Anwar Anwar Anwar Yoesoef ari oscar moris Arinda Novela Putri Arman Arni Karina Arniati Arniati Arwang, Arwang Asyari Asyari Atira Ayu Aprilia Ayu Dwi Putri Rusman Bahruddin Besse Sulfiani Bobby Fahreza Chrisna Bagus Edhita Praja Cut Nya Dhin Cut Zahri Harun Darmawan Darmawan Dekar Urumsah Deny Hidayatullah Devi Wulandari Ramli Dewi Diniaty DEWI SARTIKA Dhiya An'nafi Dimas Agustian Dipateruna Teruna Awaludin Diyah Ayu Safitri Dwi Kartika Risfianty Eis Nur Rizki EKO YULIANTO Elly Fitriana Erdi Suroso Erviana Abdullah Erwin Indriyanto Eva Sasmita Fadly Ardiyatna Fahmi Arfan Fahrul Fahrul Fahrul Razi Faidatul Umriyyah Fajar Dwiyan Saputra Fajriani Firdaus Firdaus Firmansyah Fitriah, Reski Fitryan, Anggyta Gufron Haerun Yasin Harianti Hamid HARIANTI Harianti Harmayani, Ria Harpito, Harpito Harun Al Rasyid Hary Abdul Hakim Hasan Basri M. Nur Hasanuddin WS hasdiana, hasdiana Hasnidar Hasnidar Hattaysir Haris Hendi Setyatwan Herlina, Besse Hotmarito Harahap Husnaini Husni Ians Aprilo Ibnu, M. Ibnu Ardhi Septian Ida Hasanah Ikram Yakin Imtihanatul Ma’isyatuts Tsalitsah Inni Farhani Intisari Haryanti Irfandi, Rizal Irwan Idrus Irwan Irwan Ishmah Humaidatul Aminah Zaim Alyaminy Isjoni Isjoni ISMAIL HASAN Ismiati Irzain Iwan Setiawan Javil Egi Pratama Abdurahman Jeferson Siahaan Joeharnani Tresnati Joni Kurniawan Junaidi Junaidi Junaidin, Junaidin Kamaruddin &#039; Kasma Hafid Khairuddin Khairuddin Khairul Saleh L. Tobing Khairurrijal Kirana Ikhtiari Kumba Digdowiseiso, Kumba Kurniawan, Sofyan Lalu Fauzan Hamid Lely Rahayu M. Adam Mappaompo M. Alawi M. Chalis Mandagiri, Dwi Rahmadhani Marthen Patiung Martin, Fajri Zuli Mega Riyawati Melfa Yola Mhd. Solih Mochammad Imron Awalludin Moh Haifan Moh. Tauhid Umar Molina Mudjijah, Slamet Muh Arifin Dahlan Muh. Ridwan Muhamad Ichksanul A. Mokoagow Muhammad Abdian Abdillah Muhammad Hatta Muhammad Nasir Muhammad Nasir Muhammad Nasri Katman Muhammad Nur Ihsan Muhammad Syarif Hidayatullah Muhammad Zulkifli Mustafa Usman Mustapa, Rasdiana Musvira Awalia Nazzaruddin Nida Lidya Susanti Nike Ardiansyah Novia Juita Novri Naldi Nur Aisyah Nur Asia Nur Aspin Nur Endah Wahyuningsih Nur Kholidah Nur Latifatul Qalbi Nur Zahira Nurislamia M Nurul Fajri Okti, Okti Wardani Ovriyadin Ovriyadin Padri Achyarsyah Panessai Sier Poppy Elisano Arfanda Pramukti, Andika Puspita Yuliandari Putri Balqis Walanda Rahmad Labatjo Rahmad Munazir Rahmatillah Rahmatillah Rasti Sapri Rendy Hikmal W. Resy Kumala Sari Rika Taslim Rina Indah Dianawati Rini Indriani Romi Asmara Rosmaiti Rosmaiti Rosmawati Rosmawati Rosmawati Rustan Rustan Sakdiah Ibrahim Salsabila Salsabila Samsir Samsul Ode Sari, Resy Kumala Sayyed Ahmad Fazeli Sellang, Kamaruddin Selvina Armiah Sharifuddin Bin Andy Omar Siregar, Askari Guna Siti Mariyah Siti Nurain Muhmad Sitti Aminah Sofrayani Sri Winarti Sudirman Sudirman Sugianto, Efendi Suherman Sumarni Sumarni Sumarni Sundari Sundari Surayya Lubis, Fitriani Surtono, Arif Suryani Syam Susilawati Susilawati Sussi Astuti Syahrul Syahrul Mustafa Syaifullah, Nur Muhammad Syamsudin Syarifuddin Yusuf T Makmur Takril Tanto Pratondo Utomo Tikawati Tikawati Tjan, Juliyanty Sidik Tri Cantika Triya Mulya Asih Umam, Muhammad Isnaini Hadiyul Umi Pratiwi Ummi Hannum Widiyatmoko, Fajar Ari Wisnu Satyajaya Wita Setyaningrum Wulan Ayuandiani Yanti Setianti Yayuk Maya Sari Yelsa Putri Aulia Yoakim Rembu Yunia Yusfi Latifah Zalailah Salleh Zharfan, Zata Taris Zulferiyenni, Zulferiyenni Zulfikar