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All Journal ACCOUNTHIK : Journal of Accounting and Finance Indonesian Science Education Research (ISER) Ihsanika : Jurnal Pendidikan Agama Islam
Ahmad Fachrizal
Unknown Affiliation
Religion Biochemistry, Genetics & Molecular Biology Chemistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Physics Social Sciences

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Analisis Pengaruh Tax Avoidance, Leverage (DER) dan Firm Size Terhadap Firm Value (Studi Pada Perusahaan Real Estate dan Properti yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015) Kurnia Kurnia; Dudi Pratomo; Ahmad Fachrizal
Accounthink Vol 3 No 01 (2018)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (385.527 KB) | DOI: 10.35706/acc.v3i01.1212

Abstract

One of the most highlighted by investors in assessing the performance of Real Estate and Property firms is Firm Value which the ratio used in this research is Tobins'Q. Tobins'Q is used to measure management's ability to manage and take action to maximize overall returns from total assets owned. This research aimed to analyze the effect  of Tax Avoidance, Leverage (DER), and Firm Size on Firm Value, Study on Real Estate and Property Companies Listed In Indonesia Stock Exchange Year 2013-2015. The data used in this research is obtained from financial statement data. Sample selection technique used is purposive sampling and obtained 28 companies with research period in 2013-2015. Data analysis method in this research is panel data regression analysis using software Eviews version 9. The results showed that simultaneously Tax Avoidance, Leverage (DER), and Firm Size have significant effect to Firm Value. While partially Tax Avoidance has a significant negative effect on Firm Value, Leverage (DER) does not affect Firm Value, while Firm Size has a significant positive effect to Firm Value. This indicates that investors and company should be aware on tax avoidance practice and firm size to increasing firm value.
IDENTIFICATION OF MOSS PLANTS AROUND NAMORAMBE DISTRICT Cindy Silvia Dinda; Riris Wulandari; Ahmad Fachrizal; Syarifah Widya Ulfa
ISER (Indonesian Science Education Research) Vol 6, No 1 (2024): ISER
Publisher : UNIVERSITAS NEGERI MEDAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/iser.v6i1.62184

Abstract

Non-vascular plants, such as mosses (Bryophyta), are commonly found on land. The class of plants known as tuberous plants, or plants that do not have true roots, stems, or leaves as well as xylem and phloem vessels, includes moss plants. Knowing the diversity of moss plants in Namorambe Sub-district is the purpose of this research. On May 9, 2024, this research was conducted by walking around the Namorambe area to look for moss plants that might be there. This research methodology is qualitative, using descriptive and exploratory techniques. This research used observation, documentation, and literature study as data collection methods. Direct investigation into the Namorambe area was used to make observations to identify moss plants. The three species identified based on the results of the identification of leaf mosses around Namorambe Sub-district were Hyophila sp., Pogonatum cirrhatum, and Barbula indica. Leaf mosses were made near people's work areas and were made on tree bark and stone substrates
Arah dan Tujuan Pendidikan Islam Alimatusakdia Panggabean; Ahmad Fachrizal; Azizah Hanum
IHSANIKA : Jurnal Pendidikan Agama Islam Vol. 2 No. 1 (2024): Maret : IHSANIKA : Jurnal Pendidikan Agama Islam
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/ihsanika.v2i1.722

Abstract

In order for Islamic education to be used to address issues that affect people at all levels from young children to adults it is necessary to identify the direction of the discipline in a comprehensive manner. In order to find facts and the outcomes of someone's thoughts, this research employs a library technique with a descriptive analysis strategy, which entails searching, analyzing, creating interpretations, and generalizing the findings of research from primary and secondary sources. According to this study, the purpose of Islamic education is to develop worship specialists, develop a pious personality, and produce the Khalifah of Allah on Earth. in an effort to foster the uniqueness of children. Comprehensive explanations of this are provided in Islam. Children's rights and efforts to safeguard them are in fact upheld and appreciated. a quality, moral, intellectual, and spiritual generation is being prepared entirely from the outside. The preparation of people to believe in and serve Allah is the ultimate purpose of Islamic religious education. Goals are criteria of performance that can be identified, which help to focus efforts on a plan and serve as a springboard for accomplishing further goals. Additionally, the objective is to reduce the path space to choose a point so that we can concentrate on the objective.
Co-Authors Alimatusakdia Panggabean Azizah Hanum Cindy Silvia Dinda Dudi Pratomo Kurnia Kurnia RIRIS WULANDARI Syarifah Widya Ulfa