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PENGARUH CAPITAL INTENSITY, PROFITABILITAS DAN LIKUIDITAS TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN PERTAMBANGAN Rohman, Nur; Alliyah, Siti
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

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

Abstract

The objective of tax aggressiveness is to minimise the tax liability of a business, whether through lawful or unlawful methods. The study's overarching goal is to identify, for the years 2017–2021, any relationship between mining companies' tax aggression, capital intensity, profitability, and liquidity. In this study, tax aggressiveness is the dependent variable, whereas liquidity, profitability, and capital intensity are the independent variables. It consists of all mining companies that were listed on the BEI between 2017 and 2021. The data collection methodology for this study combined the documentation method with the purposive sampling method to obtain samples that fit the research criteria. The research cohort included 13 different businesses and a grand total of 65 observations. This research made use of SPSS-based multiple linear regression analysis to examine the collected data. Preliminary testing of the SPSS application was conducted using classical assumptions to collect data that demonstrated the best linear unbias estimate (BLUE). A favourable correlation between Capital Intensity and tax aggression seems to exist, according to the results of this study. It is clear that tax aggression is significantly impacted negatively by profitability. Liquidity and tax aggression are positively correlated, however weakly.
Manajemen Kolaboratif Sebagai Pendekatan Efektif Implementasi Projek Penguatan Profil Pelajar Pancasila (P5) di Sekolah Dasar Hamidaturrohmah, Hamidaturrohmah; Rohman, Nur; Munir, Muhammad Misbahul
Tunas Nusantara Vol 6, No 1, 2024
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jtn.v6i1.6478

Abstract

Pancasila as the basis of the Indonesian state has an important role in shaping the character and identity of the nation. Effective implementation P5 requires collaborative management involving various parties, such as school principals, teachers, education staff, parents and the community. This research aims to describe the urgency of collaborative management as an effective approach in implementing P5 in elementary schools. Research method used in this research is a qualitative method with a type of literature study. The literature study was carried out by developing theoretical and practical aspects obtained from collecting data from national and international journals that are still relevant. So the results of the study support the ideas and concepts of this research. Based on literature analysis, it shows that collaborative management is used as an effective approach in implementing P5 in elementary schools, including the steps summarized in 4M, building open and effective communication with parents and communities involved in implementing P5, second, providing a clear division of roles for students. and the stakeholders involved, third, encourage active involvement of all parties from planning, implementation to evaluation. fourth, increasing collaboration in sharing insights activities between teachers and school principals so that P5 can be understood together
PENDAMPINGAN GURU SDN 8 SUWAWAL KABUPATEN JEPARA MELALUI PELATIHAN PENERAPAN ARTIFICIAL INTELLIGENCE UNTUK ASESMEN PEMBELAJARAN Rofiqoh, Naili; Asih Wiranti, Dwiana; Widiyono, Aan; Muhaimin, Muh; Nichla Choirin Attalina, Syailin; Rohman, Nur
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 5 (2024): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i5.1740-1745

Abstract

Kurikulum merdeka belajar di sekolah dasar belum diterapkan secara menyeluruh. Keterbatasan penggunaan asesmen pembelajaran berbasis secara digital di Sekolah dasar Negeri 8 Suwawal Jepara. Sekolah membutuhkan dukungan sistem sebagai usaha untuk meningkatkan kualitas asesmen pembelajaran sesuai dengan kurikulum merdeka. Berdasarkan prioritas masalah yang perlu diselesaikan dengan mitra maka perlu adanya pelatihan terkait pengembangan asesmen pembelajaran menggunakan Artificial Intelligence (AI) untuk mengingkatkan kualitas asesmen di SDN 8 Suwawal. Metode pelaksanaan program pengabdian sekolah binaan meliputi empat tahapan yaitu: (1) Tahap sosialisasi mengenai materi asesmen pembelajaran dalam kurikulum merdeka untuk sekolah dasar, (2) tahap latihan dilaksanakan dengan memberikan materi asesmen pembelajaran melalui Diffit, Eduaide.Ai, Copilot, dan YOU, (3) tahap pendampingan dilaksanakan dengan mendampingi mitra dalam mempraktikkan asesmen pembelajaran berbasis digital sesuai dengan kurikulum merdeka, dan (4) tahap evaluasi (berkesinambungan) dilaksanakan dengan meminta untuk mengisi kuesioner kepada mitra mengenai tingkat pemahaman serta keberhasilan membuat asesmen pembelajaran berbasis digital. Hasil pengabdian menunjukkan bahwa 93% dari mitra merasa pelatihan ini dapat mengurangi hambatan dalam proses asesmen yang dialami. Sementara 97% dari mitra merasa terinspirasi untuk berinovasi lebih lanjut mengenai penggunaan asesmen pembelajaran melalui bantuan alat Diffit, Eduaide.Ai, Copilot, dan YOU
Aktualisasi Nilai-Nilai Ahlussunnah wal Jamaah Masyarakat Kampung Sumber Makmur Pangeran, Giman Bagus; Subiantoro, Subiantoro; Rohman, Nur; Sutekno, Rendi
Tapis: Jurnal Penelitian Ilmiah Vol 6 No 1 (2022): Tapis : Jurnal Penelitian Ilmiah
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat of Universitas Islam Negeri Jurai Siwo Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/tapis.v6i1.5245

Abstract

Ahlus Sunnah Wal Jamaah (aswaja) Nahdlatul Ulama (NU) is one of the sects that are mostly followed by the people of Sumber Makmur Village. There are so many aswaja NU's teachings that have become routine and have even become a culture attached to the people of Sumber Makmur Village. Aswaja NU's sect is also a stronghold for the entry of sects that bring radical ideas out of Islamic values. One of the methods used by aswaja NU in actualizing the values ​​of Islamic practice is to provide an understanding to the public about the importance of studying the laws used in worship, both related to God and the environment. The educational method used by aswaja NU to convey learning to the Sumber Makmur society is adopted from formal education theory combined with da'wah methods in Islamic boarding schools.
Program “Generasi Z Melek Financial” dalam Meningkatkan Literasi Keuangan Siswa SMP Islam Terpadu Ngasem Hidayat, Taufiq; Rohman, Nur; Astuti, Rika Pristian Fitri; Zuhriah, Fifi; Damayanto, Ahmad Dikky
J-ABDIPAMAS (Jurnal Pengabdian Kepada Masyarakat) Vol. 9 No. 2 (2025): Oktober 2025
Publisher : IKIP PGRI Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30734/j-abdipamas.v9i2.5216

Abstract

ABSTRACT This program aims to improve financial literacy among teenagers through a participatory and contextual approach that is relevant to the digital world. This activity was carried out in the form of interactive workshops using discussion, simulation, and reflection methods, involving 36 ninth-grade students. The results of the pre-test and post-test showed a 51.3% increase in financial literacy understanding, accompanied by behavioral changes such as an increase in saving motivation, the ability to distinguish between needs and wants, and control over impulsive purchases due to the influence of social media. This program also fostered critical awareness of the Fear of Missing Out (FOMO) phenomenon and gave birth to the School Financial Friends community as a form of activity sustainability. Overall, this activity was effective in shaping wise economic behavior by strengthening the financial capacity of the younger generation in the digital era. Keywords: Financial literacy, Generation Z, fear of missing out, digital era, social media    ABSTRAK Program ini bertujuan meningkatkan literasi keuangan remaja melalui pendekatan partisipatif dan kontekstual yang relevan dengan dunia digital. Kegiatan ini dilaksanakan dalam bentuk workshop interaktif dengan metode diskusi, simulasi, dan refleksi, melibatkan 36 siswa kelas IX. Hasil pre-test dan post-test menunjukkan peningkatan pemahaman literasi keuangan sebesar 51,3%, disertai perubahan perilaku seperti meningkatnya motivasi menabung, kemampuan membedakan kebutuhan dan keinginan, serta pengendalian pembelian impulsif akibat pengaruh media sosial. Program ini juga menumbuhkan kesadaran kritis terhadap fenomena Fear of Missing Out (FOMO) dan melahirkan komunitas Sahabat Finansial Sekolah sebagai bentuk keberlanjutan kegiatan. Secara keseluruhan, kegiatan ini efektif membentuk perilaku ekonomi yang bijak melalui penguatan kapasitas finansial generasi muda di era digital. Kata kunci: Literasi keuangan, Generasi Z, fear of missing out, era digital, media sosial
TRANSFORMASI DIGITAL DI MADRASAH IBTIDAIYAH DI KOTA BANDA ACEH DAN KABUPATEN ACEH BARAT Rohman, Nur; Jamin, Hanifuddin
BIDAYAH: STUDI ILMU-ILMU KEISLAMAN Vol. 16, No. 2, ( Desember 2025)
Publisher : Sekolah Tinggi Agama Islam Negeri (STAIN) Teungku Dirundeng Meulaboh Aceh Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47498/gfb4v188

Abstract

Abstract This study aims to analyze the acceleration of digital transformation in Madrasah Ibtidaiyah in Aceh Province through digital madrasah program management. This study uses a qualitative descriptive methodology, where data is collected through observation, interviews, and documentation from several madrasas. The focus of the research is to identify the availability of digital facilities such as projectors, laptops, computers, internet networks, and the Jelajah Ilmu digital platform, as well as to map the level of utilization and implementation of these facilities in the learning process. The results of the study show that all madrasas have adequate digital facilities, but there are differences in terms of their use. The two madrasas identified as the most superior in the implementation of digital transformation are MIN 6 Banda Aceh City and MIM 9 Banda Aceh City. In conclusion, although digital infrastructure is available in all madrasas, the effectiveness of its utilization still requires improved program management to optimize digital transformation across madrasas. Keywords: : digital transformation, madrasah ibtidaiyah, program management
The Implementation of Classroom-Based Assessment Using Instructional Coaching Model of Teacher Feedback Among Primary School English Teachers in West Aceh Erizar, Erizar; Juliana, Rena; Marzuki, Abdul Gafur; Yulia, Astri; Rohman, Nur
Jurnal Onoma: Pendidikan, Bahasa, dan Sastra Vol. 12 No. 1 (2026): Penulis pada Edisi ini Terdiri dari Enam (6) Negara: Indonesia, Malaysia, Chin
Publisher : Universitas Cokroaminoto Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30605/onoma.v12i1.7877

Abstract

The research investigated challenges faced by English teachers in West Aceh, Indonesia, emphasizing the importance of effective professional development. The focus was on the impact of Classroom-Based Assessment (CBA) and instructional coaching on English teachers' performance in secondary schools. Employing a mixed-method approach with questionnaires and tests, the study targeted English teachers in secondary schools in West Aceh, with a sample of 50 teachers from 25 schools. Results revealed that instructional coaching significantly improved teachers' proficiency in providing feedback, covering aspects like classroom administration and student engagement. Notably, statistical analysis using the One Sample T-test showed a substantial enhancement in English instructors' feedback skills (P = 0.000 < 0.05) through instructional coaching. These findings had wide implications for the professional growth of English teachers in Aceh, with global relevance. The research contributes to the field of teacher professional development by providing empirical evidence on the effectiveness of integrating Classroom-Based Assessment with structured instructional coaching to strengthen feedback literacy among English teachers in secondary education. It also offers a contextualized model that can inform policy design, coaching frameworks, and sustainable professional learning programs in similar developing educational settings. The study suggested that instructional coaching was a powerful strategy to enhance teachers' feedback capabilities, positively impacting student outcomes. Teachers could draw valuable insights from this research to refine teaching methodologies and improve student learning experiences.
Co-Authors A Halim Abdul Gafur Marzuki Abdul Hakim Prima Yuniarto Abdul Matin Bin Salman Afreni Hamidah Agustina, Elvinda Bendra Ali Mujahidin Alim, Muhammad Bachrun Amin Kiswantoro Aminuyati Andika, Alek Anisah Anita Dewi Utami Annisa Annisa Ari Indriani Arief Wibowo Asep Syaiful Bahri, Asep Syaiful Ashartono, Rakhmat Asih Asih, Asih Asih Wiranti, Dwiana Ayuningtyas, Dian Cahyo Hasanudin Damayanto, Ahmad Dikky Dar Kasih Day Ramadhani Amir Dian Ratna Puspananda Dwi Erna Novianti Efendi, M Shofriyan Eko Haryanto Erizar Erizar, Erizar Faizah, Jihan Billah Fauziah, Zuliani Fhadlilla Fharhah, Syilla Fifi Zuhriah Firzatullah, Raden Muhamad Fisa, Triansyah Fresiliasari, Oktavie Hamdi Putra Ahmad Hamidaturrohmah, Hamidaturrohmah Hanifuddin Jamin, Hanifuddin Hartono, Agus Budi Hasan, Khairuddin Hayatri, Maria Ana Sila Hendratono, Tonny Herman Herman Hermansyah Hermansyah Heru Ismaya Hidayatusholikah, Ning I, Heru Ihlas, Ihlas Inayatul Inayah Irfana, Tungga Buana Isma, Cut Nelga Istiningsih, Istiningsih Jannah, Roihatul Jehan, Adam Jodion Siburian Joko Setiyono Joko Setyono Jovial Pally Taran juliana, rena Junarti Junarti K, Neneng Rika J. Khotijah, Vina St Lailatunnihayah, Lailatunnihayah Laili, Rizkia Nur Leopoldus Ricky Sasongko Lintang, Ferlanda Maisya, Anis Makiya, Kiki Rizki Manggiasih, Ninda Dwi Matin , Moh. Fuadul Mochammad Imron Awalludin Muhaimin, Muh Muhammad Faisal Muhammad Rinov Cuhanazriansyah Munir, Muhammad Misbahul Murni, Intan Permata mutiah, siti Nahar, Afifatun Nahlidar, Nahlidar Nichla Choirin Attalina, Syailin Nofendri, Yos Novi Irawati Noviati, Fitria Nugroho, Agung Yuliyanto Nur Cahyani, Bela Dwi Pangeran, Giman Bagus Puput Suriyah Puspitaningsih, Siska Rhamadani, Ilham Rifky, Rifky Rika Pristian Fitri Astuti Rizky Maulana, Rizky Rizqiyah, Mufidah Rofiqoh, Naili Roni Hidayat Salsabila, Niken Alya Salsabila, Syifa Saparuddin Saparuddin Sari, Desti Yuvita Sari, Eva Dwi Puspita Satria, Teuku Dwirza Sely Ayu Lestari Shimbun, Annisa Fikria Siti Alliyah Solehhudin, Muhamad Sri Sutarni Subiantoro Subiantoro Sugeng Riyanto Sugiarto S Suharman Suharman, Suharman Sujiran sukri Sukri, sukri Sumardi Efendi Sungkar, Amru Supriyanto Supriyanto Susanto, Dwiyono Rudi Susilayati, Muslimah Sutekno, Rendi Sutriyani, Wulan Suwardi Suwardi Syaifi, Mat Taufiq Hidayat Tentia, Ine Touwe, Yohana S Toyib, Muhamad Tundjung Mahatma Vebrita, Gina Widiatmanta, Jeka Widiyono, Aan Widyakto, Adhi Yaqin, Muhammad Husnul Yulia, Astri Zahara Zahara Zahra, Mahar Hazzillia Az Zakiatin, Novelia Rizka Zetia Ramadani, Salsabila Zuriah, Fifi