Articles
The Coding Effect of Institutional Ownership on Political and Tax Avoidance Behavior
Muhaimin, Muhaimin;
Arman, Andi;
Wahid, Abdul;
Putriani, Ade Irma;
Yunus, Muh
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 3 (2025): Juni
Publisher : Penerbit Goodwood
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DOI: 10.35912/jakman.v6i3.3233
Purpose: This study investigates the influence of political connections on tax avoidance and examines the moderating role of institutional ownership in Indonesia’s mining sector. Methodology: Quantitative research with a causal approach was conducted using a sample of 18 mining companies listed on the Indonesian Stock Exchange over four years, totalling 72 observations. Data were analysed using SPSS 24.0, applying Moderated Regression Analysis (MRA). Results: Political connections positively and significantly influenced tax avoidance. However, institutional ownership does not significantly affect tax avoidance and does not moderate the relationship between political connections and tax avoidance. Conclusions: Political connections significantly increase tax avoidance, giving firms favourable treatment. Institutional ownership had no moderating effect. Although legal, tax avoidance harms state revenue, highlighting the need for stricter regulations and transparency. Limitations: This study is limited to mining sector companies in Indonesia, which restricts the generalizability of the findings to other sectors or countries. Further research could compare results across countries with similar economic and cultural contexts, such as developing Asian countries, to enhance their representativeness. Contributions: This study adds to the literature by highlighting the unique role of political connections in tax avoidance within Indonesia's mining sector and demonstrating that institutional ownership may not always serve as an effective moderating factor. It also emphasizes the need for improved regulatory oversight and governance to mitigate tax avoidance practices linked to political affiliations.
PENINGKATAN PRODUKSI GULA MERAH LONTAR DI KELURAHAN PANAIKANG KEC. BINAMU KAB. JENEPONTO
Wahid, Abdul;
Afni , Nur;
Hastati , Sri;
Kaddas, Badruddin;
Maulidnawati Jumrah , Abrina
Jurnal Pengabdian Kepada Masyarakat Patikala Vol. 2 No. 2 (2022): Jurnal PkM PATIKALA
Publisher : Education and Talent Development Center of Indonesia
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Gula merah diproduksi dengan menggunakan bahan baku dari kelompok tanaman palem seperti pohon aren, lontar, nipah, dan kelapa. Proses awal dilakukan dengan mengambil air nira dari pohon lontar. Setelah nira dikumpulkan, selanjutnya ditampung dalam wajan untuk dimasak. Proses ini membutuhkan waktu selama kurang lebih 5-6 jam. air nira ini diaduk sampai berwarna kecoklatan. Kemudian adonan gula merah dicetak dalam tempurung kelapa. Setelah dicetak, gula merah kemudian didiamkan selama beberapa menit sampai mengeras. Dalam meningkatkan jumlah produksi, mahasiswa kkn di kelurahan panaikang kecamatan binamu melakukan inovasi dengan menciptakan bentuk baru dari gula merah. Dengan menggunakan cetakan dari kayu dan pipa. Setelah proses pendinginan, gula merah dikeluarkan dari cetakan dan kemudian dibungkus agar tidak meleleh. Proses selanjutnya adalah memberikan label pada produk untuk di pasarkan. Adapun hasil dari kegiatan PKM ini adalah bahwa masyarakat dapat mengetahui cara pengolahan Air Nira Pohon Lontar menjadi gula merah. Selain itu masyarakat juga dapat memahami teknik pengemasan yang menarik dan awet yang dapat dipasarkan di pasar tradional maupun pada pasal moderen.
Talking Stick Type Cooperative Learning Model of Students’ Character and Learning Outcomes
Syawal M, Adrian;
Wahid, Abdul;
Setiawan, Ince Prabu
JPTK : JURNAL PENELITIAN TINDAKAN KELAS Vol 4 No 1 (2025): May : IJOLEH
Publisher : CV. Eureka Murakabi Abadi
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DOI: 10.56314/ijoleh.v4i1.315
The role of education is so important that it does not rule out the possibility of running smoothly without challenges, but rather in its implementation. The study aims to investigate the influence of the application of a realistic approach with the Talking Stick type cooperative learning model on the character and learning outcomes of grade V students. This study used a quantitative approach with a pre-experimental design with a one-group pretest-posttest design. In the Character variable, the F value = 592.361 and Sig. < 0.001, which indicates that the change between pretest and posttest in student character is very significant. In the Learning Outcome variable, the F value = 129.935 and Sig. < 0.001, which also indicates a significant change in student learning outcomes between the pretest and posttest. This can conclude that the realistic approach and the Talking Stick learning model have a significant effect on the character and learning outcomes of students.
PROBLEMATIKA PENDIDIKAN ISLAM DI INDONESIA: KAJIAN KURIKULUM LEMBAGA PENDIDIKAN ISLAM
Wahid, Abdul;
Amrin, Amrin;
Supriyanto, Supriyanto
FIKRAH Vol 6 No 2 (2022): DESEMBER
Publisher : Ibn Khaldun University, Bogor
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DOI: 10.32832/fikrah.v6i2.20573
The purpose of this research is to reveal the problems of Islamic education in Indonesia to find out what problems exist in Islamic education itself. Currently, there are so many problems or problems faced by the government, society and Islamic EducationalInstitutions. One of these problems is the curriculum problem at the Islamic Education Institute. Curriculum issues must also receive clear and directed handling from the government and related institutions. Handling these problems is one solution that can improve Islamic education in Indonesia. Thus, it is hoped that Islamic education in Indonesia will be better, more advanced and more focused, especially in facing all kinds of challenges in this increasingly modern and more advanced era.
The Implementation of Wireshark and IPtables Firewall Collaboration to Improve Traffic Security on Network Systems
Wahid, Abdul;
Firdaus, Muhammad Eka;
Parenreng, Jumadi Mabe
Internet of Things and Artificial Intelligence Journal Vol. 1 No. 4 (2021): Volume 1 Issue 4, 2021 [November]
Publisher : Association for Scientific Computing, Electronics, and Engineering (ASCEE)
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DOI: 10.31763/iota.v1i4.509
Along with the development of the internet era which is very fast today, the network security system becomes a very urgent matter and needs attention. The number of criminal activities and cyber attacks that attack servers through the network makes a server administrator need to make extra efforts in maintaining and monitoring data traffic that enters or leaves the server system. One of the efforts often made by server admins is to monitor server activity and then immediately secure the server from attacks that they identify from the monitoring results. data packets. Here an algorithm is built where the output of the Wireshark application is an analysis result that will distinguish the presence of a malicious accessing IP and then notify the server admin to set the firewall and block the IP that is considered dangerous, or analyze the port that is temporarily under attack and then notify the admin to close the port. . From the results of this algorithm research by simulating attacks using Synflood Attack on the server, it can be seen that the level of effectiveness of the algorithm in dealing with attacks can make RAM and CPU lighter so that it does not burden the hardware when compared to without using the algorithm and also makes system network traffic more efficient.
The E-mail Security System Using El-Gamal Hybrid Algorithm and AES (Advanced Encryption Standard) Algorithm
Parenreng, Jumadi Mabe;
mustari, Sahraeni Maulida;
Wahid, Abdul
Internet of Things and Artificial Intelligence Journal Vol. 2 No. 1 (2022): Volume 2 Issue 1, 2022 [February]
Publisher : Association for Scientific Computing, Electronics, and Engineering (ASCEE)
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DOI: 10.31763/iota.v2i1.510
E-mail is a medium of long-distance communication via the internet, which is currently often used for message exchange needs. But the use of e-mail has security problems, especially regarding data leakage when sending messages via e-mail. One of the efforts to improve the security of data and information is the application of cryptographic techniques and methods, namely end-to-end encryption. Cryptography is the science of reducing the risk of security threats by encrypting and decrypting data and information. In the implementation of the e-mail system, at least 2 (two) suitable encryption techniques are needed, namely symmetric encryption techniques to encrypt messages and data to be sent via e-mail effectively and efficiently, and asymmetric encryption techniques used to distribute keys used by symmetric encryption. Therefore, in this study, we use the El-Gamal encryption model to distribute the symmetric key, and the AES encryption model is a fairly secure algorithm to protect message data or confidential information.
The Decision Support System of Students Recruitment as Teacher Candidates using Multilevel Multi Attribute Utility Theory (MAUT)
Wahid, Abdul;
Muharram, Muharram;
A. Rauf, Bakhrani;
Agung, Muhammad;
Yohandri, Yohandri;
Baharuddin, Baharuddin;
Sila, I Nyoman;
Suyanta, Suyanta
Internet of Things and Artificial Intelligence Journal Vol. 2 No. 2 (2022): Volume 2, Issue 2, 2022 [May]
Publisher : Association for Scientific Computing, Electronics, and Engineering (ASCEE)
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DOI: 10.31763/iota.v2i2.513
Recruitment is an important aspect of human resource management at a university, particularly at Makassar State University. Selection is a step in the recruitment process that determines whether prospective students who apply are a good fit for the program of study. The advancement of information systems facilitates the recruitment registration process. The decision support system is present to assist decision-makers in receiving appropriate recommendations for prospective teacher students who have been selected. This study employs the MAUT method's development, which is carried out in stages, hence the Multi-Level MAUT. Because assessment metrics are classified, we combine several MAUT methods to reach a final decision. The algorithm used produces good results, namely the ability to rank correctly based on stakeholder preferences.
Modern Farming Biofloc ponds for tilapia aquaculture based on the internet of things use a fuzzy logic algorithm
Mabe Parenreng, Jumadi;
Syahrul, Syahrul;
Wahid, Abdul;
Sary, Desta Winda
Internet of Things and Artificial Intelligence Journal Vol. 2 No. 4 (2022): Vol. 2 No. 4 (2022): Volume 2 Issue 4, 2022 [November]
Publisher : Association for Scientific Computing, Electronics, and Engineering (ASCEE)
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DOI: 10.31763/iota.v2i4.548
This study aims to create a smart system in controlling tilapia biofloc ponds. The type of research is laboratory experiments and the category of system testing, namely Functionality testing, is used to measure the performance of the system hardware. Testing the functionality of the prototype is tested in 2 stages, the first test begins with knowing the accuracy of sensor data and testing manually. The second test is to test the prototype as a whole, namely by giving treatment so that the performance of the prototype can be known as desired. The results obtained when the temperature is cold, the water heater heater will turn on and treatment to the pH sensor is obtained, namely an acidic pH condition, then the water pump will turn on and drain the water until the ultrasonic sensor detects the maximum water level that can be drained. Testing on feeding is by monitoring the servo successfully rotating, opening and closing the feed storage container based on the time that has been set. The results of monitoring feeding in the morning, afternoon and evening are successful and can send notifications. Based on the test results, the resulting " Modern Farming Biofloc ponds for tilapia aquaculture based on the internet of things use a fuzzy logic algorithm" can run as expected.
Secure Wireless Sensor Network using Cryptography for Smart Farming Systems
Wahid, Abdul;
Juliady, Ilham;
Zain, Satria Gunawan;
Parenreng, Jumadi Mabe
Internet of Things and Artificial Intelligence Journal Vol. 2 No. 4 (2022): Vol. 2 No. 4 (2022): Volume 2 Issue 4, 2022 [November]
Publisher : Association for Scientific Computing, Electronics, and Engineering (ASCEE)
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DOI: 10.31763/iota.v2i4.554
Internet of Things (IoT) technology has become part of human life. Agriculture in many parts is one of IoT implementation segment including the Cultivation of mold oysters. Internet of Things (IoT) is applied to collect data from combined sensors in the Wireless Sensor Network (WSN) will make it easy for farmers to monitor and control garden they remotely. Regardless of the application system control distance far based WSN that will make it easy for a farmer, the system has gap security, and one of them that is hacking and tapping of communication data The IoT . is really dangerous on effort if condition room mold oyster the known by someone hacker who can just is rival effort. It is a needed something method for secure communication when the data transfer process is over-guaranteed. The method used is application Base64 -based data encryption/decryption on WSN node devices and controlling and monitoring mobile devices. Based on results trials carried out after the implementation of Secure WSN with scenario tapping using the Wireshark tool show no data can be read. Analysis results show that this model could be applied as Secure WSN for Smart Farming System.
Implementation of Smart Farming for Oyster Mushroom Cultivation Based on Wireless Sensor Network Using ESP8266
Wahid, Abdul;
Syahbani, Dimas;
Adiba, Fhatiah
Internet of Things and Artificial Intelligence Journal Vol. 3 No. 2 (2023): Volume 3 Issue 2, 2023 [May]
Publisher : Association for Scientific Computing, Electronics, and Engineering (ASCEE)
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DOI: 10.31763/iota.v3i2.610
Internet of Things (IoT) technology can facilitate daily work in various fields. This study aims to implement smart farming for oyster mushroom cultivation based on Wireless Sensor Network (WSN) and ESP8266. The sensors used are temperature and humidity sensors with NodeMCU ESP8266 as a microcontroller so that they can take advantage of the Internet of Things (IoT) concept. The design of the prototype tool is designed in the form of a prototype box. The prototype box has 2 rooms that aim to apply the Wireless Sensor Network (WSN) method, so that data in each different room can be retrieved and then sent the data to the website. Tests were carried out to measure the comparison of temperature and humidity sensors with manual measurement tools. The results of this study show an absolute error average of 0.606% for temperature data and an absolute error of 0.627% for humidity data. This shows that the overall system is good and responsive.