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All Journal Biocelebes Populer: Jurnal Penelitian Mahasiswa Jurnal Penelitian Hasil Hutan Jurnal Ilmiah Bisnis Digital E-Jurnal Akuntansi
Mohamad Iqbal
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Social Sciences Other

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Studi Gastropoda Sebagai Bioakumulator Merkuri di Aliran Sungai Poboya Sulawesi Tengah Miswan Miswan; Elijonnahdi Elijonnahdi; Mohamad Iqbal
Biocelebes Vol. 6 No. 1 (2012)
Publisher : Biology Department, Mathematics and natural science, Tadulako University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The research to measure of mercury accumulated mercury at spesies Gastropods, (fresh water sanils) in Poboya stream have been conducted from March to May 2012. Snail were collected by “Hands Picking” technique at 4 station with Purpose Random that were based on population density. Snails were became to analysis Lymneae rubiginosa M that founded at station 1,2, and 3., Melanoides torulosa B and Melanoides tuberculatus L that founded at station 4. The result of mesuare of mercury accumulated showed that it’s station and kind snails spesies in station 4 were different. The high consentration found at Melanoides torulosa B in station 4 were 0,09 ppm, and then followed by Melanoides tuberculatus L. in station 4 were 0,06 ppm, Lymneae rubiginosa in station 3 and 1were 0,05 ppm, and the low consentation mercury at Lymneae rubiginosa M. in station 2 were 0,02 ppm. Key words: Gastropods, bioaccumulator, Merkury, Poboya stream
Pengaruh Profitabilitas Dan Leverage Terhadap Tax Avoidance Dengan Sales Growth Sebagai Variabel Moderasi Mohamad Iqbal; Ustadus Sholihin; Zulfia Rahmawati
Populer: Jurnal Penelitian Mahasiswa Vol. 2 No. 4 (2023): Desember : Jurnal Penelitian Mahasiswa
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/populer.v2i4.1421

Abstract

Companies must struggle to survive and be the best, this encourages companies to use various strategies and innovations to prevent bankruptcy in the laws of law there are gaps that can be utilized by taxpayers to reduce the tax burden that must be paid. One of them is tax avoidance. The purpose of this study is to determine the effect and explain profitability, leverage on tax avoidance with sales growth as moderation variables in consumer goods companies listed on the Indonesia Stock Exchange for 2020-2021. Types of research approaches are quantitative, with a population of 4 companies and 32 data samples The quarterly financial uses using purposive sampling for sample determination. Data analysis techniques conducted with descriptive statistical analysis, testing of panel data regression estimation models, classical assumption tests, multiple linear analysis, t-test, and moderation regression analysis. The results of this study were obtained that the partial profitability variable had a significant effect on tax avoidance and partially leverage had no significant effect on tax avoidance. The results of moderation regression analysis obtained by the results of sales growth instead of the moderation variable between profitability and leverage of tax avoidance.
Strategi Edupreneurship Bimbingan Belajar Konvensional dalam Menghadapi Disrupsi Platform Online Mohamad Iqbal; Muhammad Nasyith Najahan; Bima Indra Surya; Najwa Khaira Wilda
Jurnal Ilmiah Bisnis Digital Vol. 2 No. 1 (2025): Nopember 2025
Publisher : CV.RIZANIA MEDIA PRATAMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69533/68d4nj11

Abstract

Perkembangan bimbingan belajar online telah berdampak pada ekosistem pendidikan non-formal di Indonesia, termasuk di daerah pedesaan seperti Desa Kesesi. Studi ini bertujuan untuk menganalisis implikasi manajerial dan kewirausahaan dari peralihan model bisnis bimbingan belajar konvensional ke sistem berbasis digital. Pendekatan penelitian menggunakan metode deskriptif kualitatif dengan wawancara mendalam terhadap manajer lembaga bimbingan belajar konvensional dan observasi lapangan untuk memahami strategi adaptasi yang diterapkan. Hasil penelitian menunjukkan bahwa digitalisasi telah memicu gangguan signifikan terhadap keberlanjutan operasional lembaga bimbingan belajar tradisional, ditandai dengan penurunan jumlah peserta dan efisiensi biaya yang lebih tinggi pada platform online. Namun, hasil juga menunjukkan bahwa wirausahawan pendidikan lokal (edupreneurs) mampu bertahan dengan mengadopsi pendekatan manajemen berbasis kepercayaan sosial, diferensiasi layanan yang dipersonalisasi, dan inovasi pembelajaran hibrida sederhana melalui media digital ringan. Studi ini menegaskan bahwa keberlanjutan lembaga bimbingan belajar di daerah pedesaan memerlukan strategi transformasi digital yang kontekstual, di mana nilai-nilai sosial, adaptasi teknologi, dan orientasi kewirausahaan harus diintegrasikan secara seimbang dalam pengelolaan pendidikan non-formal.
PENCEGAHAN PERUBAHAN WARNA PADA KAYU JAMUJU (Podocarpus imbricatus) DAN KISAMPANG (Evodia aromatica BL) DENGAN BAHAN DASAR DESINFEKTAN Agus Ismanto; Mohamad Iqbal
Jurnal Penelitian Hasil Hutan Vol. 31 No. 3 (2013): Jurnal Penelitian Hasil Hutan
Publisher : BRIN Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20886/jphh.2013.31.3.213-220

Abstract

The aim of this research was to study natural discoloration of jamuju (Podocarpus imbricatus) and kisampang (Evodia aromatica BIL..) before and after treatment again of temperature, bumidity, and beat. Discoloration prevention conducted chemically by using antiseptic containing benzalkonium klorida (formula C), kresol or asam kresilat (formula D) and methylene bistiryiocyanate (MBT as comparison) either on log that is planed or unplaned and on sawn timber. The MBT efficacy result on jamuju and kisampang sawn timber, and formula Con kisampang timber show that it can prevent blue stain with four weeks protection period. Measurement result for brightness colour of jamuju timber on the planed is about 35,22 (MBT Under the roof-45,22 (CAC) and 10,62 (C outside)-37,14 (KAC) on the unplaned. Whereas, measurement for brightness colour of kisampang timber on the planed is about 45,04 (CAC)-53,42 (K Outside) and 8,24 (MBT Outside)-46,66 (KAC) from standard value 73,5. Measurement result for total colour variation of AE kisampang timber on the planed is about 8,80 (K outside)-22,56 (K Under the roof) and 21,57 (DAC)-40,19 (C Outside) on the unplaned. Whereas AE* of jamuju timber on the planed is about 20,49 (MBT Outside)-25,65 (DAC) and 23 (CAC)-41,02 (C. Outside) on the unplaned.
PENYEMPURNAAN SIFAT PAPAN SERAT BERKERAPATAN TINGGI DARI CAMPURAN RUMPUT GELAGAH, TANDAN KOSONG KELAPA SAWIT, DAN BAMBU Dian Anggraini Indrawan; Han Roliadi; Rossi Margareth Tampubolon; Gustan Pari; Adi Santoso; Mohamad Iqbal
Jurnal Penelitian Hasil Hutan Vol. 33 No. 3 (2015): Jurnal Penelitian Hasil Hutan
Publisher : BRIN Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20886/jphh.2015.33.3.193-214

Abstract

Laboratory-scale manufactured hardboard made of Saccharum Sponaneoun Grasses (SSG), Empty Oil-palm Bunches (EOPB), and andong bamboo is potentially developed. However, initial experiment shows the hardboard did not meet Japanese Industrial Standard (JIS) and International Standard Organization (ISO) for hardboard. This paper observes modification of the hardboard to satisfy the standards. Modification includes adding alkali concentration during pulp cooking and changing the additives composition. Result shows modification can enhance the hardboard quality to satisfy JIS and ISO requirements. Fiber mixture of SSG pulp and andong/betung bamboo pulp was cooked in 10.5% alkali concentration; and 12% alkali concentration for EOPB pulp. Additives composition used were tannin-resorcinol formaldehyde/TRF adhesive, alum, and activated charcoal; without wax emulsion. The mixture of SSG pulp (50%) + EOPB pulp (50%) was the most prospective for hardboard, followed by SSG pulp (100%) solely; SSG pulp (50%) + andong bamboo pulp (50%); and SSG pulp (50%) + betung bamboo pulp (50%) as the lowest prospects. The least prospective fibrous material (betung bamboo) are expectedly be improved by using more TRF adhesive, nano-size activated charcoal and cross-linking agents.
Transformational Leadership and Auditor Performance: A Bibliometric Study Mohamad Iqbal; Srihadi Winarningsih; Ahmad Zakie Mubarrok
E-Jurnal Akuntansi Vol. 35 No. 6 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i06.p19

Abstract

This study aims to examine global research trends on transformational leadership and auditor performance, with a focus on identifying dominant themes, intellectual structures, and research gaps using a bibliometric approach. A total of 1,547 documents published between 2015 and 2025 were retrieved from the Scopus database. After applying defined inclusion and exclusion criteria, 524 relevant articles were selected for analysis. VOSviewer version 1.6.20 was used to perform keyword co-occurrence mapping, cluster analysis, and overlay visualization to detect thematic structures and temporal developments in the field. The analysis revealed three major thematic clusters: (1) transformational leadership behavior and organizational adaptability, (2) psychological dimensions including motivation and professional skepticism, and (3) audit performance evaluation and empirical methods. Research activity has increased consistently, with a growing emphasis on applied and sector-specific leadership studies. Contributions were concentrated in countries such as the United States, Germany, and China, while studies from developing regions and public sector contexts were notably limited. This study provides a comprehensive overview of the evolving research on transformational leadership in auditing. It highlights the dominance of Global North scholarship and the lack of public sector focus as key gaps. Future research should expand contextual diversity, incorporate emerging behavioral constructs, and explore the role of leadership in enhancing public audit performance and accountability. Keywords: Transformational leadership; auditor performance; auditing research.
Co-Authors ADI SANTOSO Agus Ismanto Ahmad Zakie Mubarrok Bima Indra Surya Dian Anggraini Indrawan Elijonnahdi Elijonnahdi Gustan Pari Han Roliadi Miswan Miswan Muhammad Nasyith Najahan Najwa Khaira Wilda Rossi Margareth Tampubolon Srihadi Winarningsih Ustadus Sholihin Zulfia Rahmawati