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All Journal Sosiohumaniora Irfani JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Agrivet : Jurnal Ilmu-Ilmu Pertanian dan Peternakan (Journal of Agricultural Sciences and Veteriner) Dinasti International Journal of Education Management and Social Science Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Journal of Business Studies and Management Review Santri : Jurnal Ekonomi dan Keuangan Islam Indonesian Journal of Economic & Management Sciences (IJEMS) Jurnal Intelek Insan Cendikia

Amri Amir

Unknown Affiliation

Author-ID : 456815

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Struktur Pajak dan Faktor yang Mempengaruhi Rasio Pajak di Indonesia Surya Leksmana Ikhsan; Amri Amir
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 3 No. 4 (2016): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Abstract. The purpose of this study was to analyze whether the per capita income, economic growth, economic structure (industrial), tax rates (agency / company) affect Indonesia's tax ratio for the period of 2000 to 2014 were obtained from the Central Bureau of Statistics, Ministry of Finance, the World Bank, World-Wide Tax. Therefore, the per capita income, economic growth, economic structure (industrial), tax rates (agency / company) plays an important role in increasing the tax ratio, then the independent variables used in this study were (1) of per capita income, (2) growth economy, (3) the structure of the economy (industry), (4) the tax rate (agency / company), as well as the dependent variable used is the tax ratio. This study uses secondary data analysis tools used in this research is multiple linear regression with small squares method, multicolinearity test. Results from this study showed that the partial structure of the economy (industry) significantly affect the tax ratio. While simultaneously the economic structure (industrial) significantly affects the tax ratio. Keyword: Per Capita Income, Economic Growth, Economic Structure (industrial) Tax rate (agency /company), Tax Ratio. Abstrak Tujuan penelitian ini adalah menganalisis apakah pendapatan per kapita, pertumbuhan ekonomi, struktur ekonomi (industri), tarif pajak (badan/perusahaan) mempengaruhi rasio pajak Indonesia selama kurun waktu tahun 2000-2014 yang diperoleh dari Badan Pusat Statistik, Kementerian Keuangan, Bank Dunia, World-Wide Tax. Oleh karena itu pendapatan per kapita, pertumbuhan ekonomi, struktur ekonomi (industri), tarif pajak (badan/perusahaan) berperan penting dalam meningkatkan rasio pajak, maka variabel independen yang digunakan dalam penelitian ini adalah (1) pendapatan per kapita, (2) pertumbuhan ekonomi,(3)struktur ekonomi (industri), (4)tarif pajak (badan/perusahaan), serta variabel dependen yang digunakan adalah rasio pajak. Penelitian inimenggunakan data sekunder, alat analisis yang digunakan dalam penelitian ini adalah regresi linier berganda dengan metode kuadrat kecil, uji multikolinearitas. Hasil dari penelitian ini menunjukan bahwa secara parsialstruktur ekonomi(industri) berpengaruh secarasignifikanterhadap rasio pajak. Sedangkan secara simultan struktur ekonomi (industri) berpengaruh signifikan terhadap rasio pajak. Kata Kunci : Pendapatan Per Kapita, Pertumbuhan Ekonomi, Struktur Ekonomi (industri), Tarif Pajak (badan/perusahaan), Rasio Pajak

THE EFFECT OF BOARD OF DIRECTOR, BOARD OF COMMISSIONER AND AUDIT COMMITTEE ON VALUE OF FIRM TO ISLAMIC SOCIAL REPORTING AS A MEDIATING VARIABLE RIKA LIDYAH; AMRI AMIR; SYAHMARDI YACOB; SRI RAHAYU
Journal of Business Studies and Management Review Vol. 2 No. 2 (2019): JBSMR Vol 2 No.2 June 2019
Publisher : Management Department, Faculty of Economics and Business, Universitas Jambi

This research aim to analyze the effect of number of Board of Directors, number of Commissioners and audit committee of the company with the Islamic social reporting as mediation variables. This research was conducted on the basic and chemical industrial enterprises registered in the ISSI. The research found that the number of Board of Director, number of Commissioners and audit committee of the value of firm affects. The number of Board of Director of Islamic have effect on social reporting, whereas number of Commissioner and audit committee do not have effect to the Islamic social reporting. Islamic social reporting can mediate all the variables (the number of Commissioner and the Board of Director, the audit committee of the company)

UNCONDITIONAL CONSERVATISM AS A MEDIATION BETWEEN LEVERAGE AND SIZE TO FIRM VALUE DINUL ALFIAN AKBAR; AMRI AMIR; SRI RAHAYU; ASEP MACHPUDIN
Journal of Business Studies and Management Review Vol. 2 No. 2 (2019): JBSMR Vol 2 No.2 June 2019
Publisher : Management Department, Faculty of Economics and Business, Universitas Jambi

This research is motivated by the controversy regarding the benefits of conservative accounting numbers, intended to determine the direct effect of leverage and size on firm value, and the indirect influence of these variables through unconditional conservatism as an intervening variable on firm values in 2010 - 2017 on the Stock Exchange Indonesia. The results were that the variable unconditional conservatism can mediate the influence between size on firm value. There is a direct influence between leverage and size on firm value.

THE DIFFERENCE ANALYSIS OF ABNORMAL RETURN AND TRADE VOLUME ACTIVITY BEFORE AND AFTER RAMADHAN EFFECTS ON FOOD AND BEVERAGES COMPANIES LISTED IN INDONESIAN SHARIA STOCK INDEX (ISSI) TITIN HARTINI; AMRI AMIR; JUNAIDI JUNAIDI; TONA AURORA LUBIS
Journal of Business Studies and Management Review Vol. 2 No. 2 (2019): JBSMR Vol 2 No.2 June 2019
Publisher : Management Department, Faculty of Economics and Business, Universitas Jambi

This study aims to determine the difference between abnormal return and trade volume activity before and after Effects on Food And Beverages Companies Listed in Indonesian Sharia Stock Index (ISSI) in 2012 until 2017. In this study, samples were taken as many as 7 companies in the food and beverages sector. Researchers use quantitative research methods. The sampling technique used is purposive sampling. The type of data used is secondary data. Data analysis techniques are use parametric paired sample t-test and non parametric wilcoxon sign rank test using IBM SPSS 23 program.The results showed that there were significant differences of abnormal return between the month of sha'ban and syawal with significance value 0.003 < 0 .05. However there is a significant difference in trade volume activity between the month of sha'ban and the month of syawal with a significance value of 0.003 < 0.05. it can be concluded that Ramadhan has information on the market that causes abnormal return and changes in trade volume activity.

Pengaruh Pendapatan, Pengetahuan, Promosi dan Harga Emas Terhadap Keputusan Mitra Bank Berinvestasi Emas di BSI Kota Jambi Adry Rusdiansyah Meidi; Amri Amir; Nurida Isnaeni
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 2 No. 4 (2024): Agustus : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v2i4.770

This study aims to analyze the influence of income, knowledge, promotion, and gold prices on the investment decisions of bank partners in investing in gold at Bank Syariah Indonesia (BSI) in Jambi City. The population used in this research consists of BSI partners who invest in gold in Jambi City, with a sample of 90 respondents. It can be concluded that the respondents in this study are predominantly female, totaling 63 respondents, while males amount to 27 respondents. Based on age, the majority are aged 30-39 years, with 40 respondents. In terms of education level, 70 respondents hold a bachelor's degree. Data collection techniques employed include questionnaires, documentation, and interviews. The data analysis method used is multiple linear regression analysis. The results show that all examined variables, both internal factors (income and knowledge) and external factors (promotion and gold prices), significantly influence gold investment decisions. The coefficient of determination (R²) of 0.827 indicates that 82% of the variation in the dependent variable can be explained by the variables studied. This research provides a broader understanding of the factors influencing gold investment decisions and suggests strategies for more effective promotion and better financial education.

ANALYSIS BALANCED SCORECARD IN NON-PROFIT ORGANIZATIONS TO ACCOUNTABILITY IN THE COVID PANDEMIC Mufidah, Mufidah; Amri Amir; Achmad Hizazi; Enggar Diah Puspa Arum
Dinasti International Journal of Education Management And Social Science Vol. 3 No. 5 (2022): Dinasti International Journal of Education Management and Social Science (June
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijemss.v3i5.1279

This study examined the impact of internal control on non-profit organization performance and impact of internal control on accountability both directly and indirectly with pandemic covid as one of environmental uncertainties as a moderation variable. As a result, environmental uncertainty was examined as a moderator variable. This study analyzed 90 observations using cross-section data and primary data sources.. Internal control have an effect on organizational performance and accountability while environmental uncertainty has no effect as a moderating variable.

PENDIDIKAN KARAKTER BERBASIS APRESIASI DAN SANKSI: TELAAH KONSEPTUAL DALAM PERSPEKTIF AL-QUR’AN Amri Amir; Amran Amir; Muzakkir
Irfani Vol. 21 No. 2 (2025): Irfani (e-Journal)
Publisher : LP2M IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/irfani.v21i2.6615

ABSTRACT Character education is a fundamental pillar in shaping the personalities of young generations with noble morals, preparing them to face global challenges. This article explores character education based on appreciation and sanction from the perspective of the Qur’an through a conceptual study employing a library research approach. The method utilized is qualitative with thematic analysis techniques applied to Qur’anic verses, classical and modern tafsir, as well as relevant Islamic education literature. The findings reveal that the Qur’an provides appreciation for positive behavior through promises of reward and spiritual motivation, while also emphasizing the importance of sanctions as an educative moral control. The integration of appreciation and sanction is proven to foster the development of disciplined, responsible character aligned with universal values. The implication of this research underscores the necessity of implementing proportional and humanistic appreciation and sanction models in character education within schools or madrasahs. Keywords: Character education, Appreciation, Sanction

PERAN KOMUNIKASI GURU TAHFIZ DALAM MENINGKATKAN BACA-HAFAL AL-QUR’AN MELALUI METODE UMMI DI RUMAH BELAJAR HAFIDZAH Fitra Mario Zidan; Abdul Fattah; Amri Amir
Jurnal Intelek Insan Cendikia Vol. 2 No. 10 (2025): OKTOBER 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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

Penelitian ini bertujuan untuk menganalisis peran komunikasi guru tahfidz dalam meningkatkan kemampuan baca dan hafal Al-Qur'an di Rumah Belajar Hafidzah. Latar belakang penelitian ini berangkat dari isu menurunnya minat masyarakat dalam membaca dan menghafal Al-Qur'an akibat pengaruh teknologi dan minimnya motivasi. Permasalahan pokoknya adalah perlunya pendekatan yang efektif dan komunikatif untuk membimbing santri dengan latar belakang kemampuan yang beragam. Penelitian ini menggunakan metode kualitatif deskriptif, dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Data penelitian diperoleh dari interaksi langsung dengan guru dan santri di Rumah Belajar Hafidzah, Kecamatan Makassar. Hasil penelitian menunjukkan bahwa komunikasi guru tahfidz memiliki peran yang sangat penting dalam membantu santri, khususnya melalui metode Ummi. Komunikasi yang sabar, jelas, dan suportif berhasil menciptakan suasana belajar yang nyaman, sehingga santri merasa lebih percaya diri dan termotivasi. Keberhasilan proses ini didukung oleh kompetensi guru, lingkungan belajar yang kondusif, serta peran aktif orang tua. Meskipun demikian, terdapat hambatan seperti perbedaan kecepatan belajar, kurangnya fokus santri, dan minimnya pengulangan di rumah. Secara singkat, sinergi antara komunikasi guru yang efektif, metode pembelajaran yang sistematis, dan dukungan lingkungan menjadi kunci utama dalam mencapai keberhasilan pembelajaran Al-Qur'an yang berkelanjutan dan bermakna.

The Influence of Intellectual Intelligence, Eional Intelligence and Role Stress on Auditors' Performance Using Spiritual Intelligence and Religiousity as A Moderation of Research in The Riau Province Indonesia Inspectorate Badewin; Amri Amir; Sri Rahayu; Rike Setiawati
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 6 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i6.7189

The research aims to develop a conceptual model of local government auditor performance with intellectual, emotional intelligence, role stress on auditor performance with spiritual intelligence and religiosity as moderation (empirical study at the Riau Province inspectorate). Sample of 123 Inspectorate auditor respondents in Riau Province, Indonesia. SEMwarpPLS software. The results of research on intellectual intelligence, emotional intelligence and role pressure have a positive effect on auditor performance. Meanwhile, the spiritual intelligence moderating variable cannot strengthen intellectual and emotional intelligence on auditor performance and the spiritual intelligence moderating variable can weaken the role of stress on auditor performance. Then religiosity as a moderating variable can influence emotional intelligence and stress can weaken auditor performance. On the other hand, religiosity as moderation cannot strengthen the influence of intellectual intelligence on auditor performance

Pola Komunikasi Pengelola Masjid Jami’ Al-Azhar Dalam Meningkatkan Kesadaran Masyarakat Berkurban Di Kelurahan Gunung Sari Kota Makassar Sutarmin Batalipu; Dahlan Lama Bawa; Amri Amir
Jurnal Intelek Insan Cendikia Vol. 2 No. 3 (2025): MARET 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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

Penelitian ini bertujuan untuk (1) Mengetahui Pola Komunikasi Pengelola Masjid Jami’ Al-Azhar Dalam Meningkatkan Kesadaran Masyarakat Berkurban di Kelurahan Gunung Sari Kota Makassar. (2) Mengetahui Kesadaran Masyarakat Berkurban di Masjid Jami’ Al-Azhar Kelurahan Gunung Sari Kota Makassar. (3) Mengetahui Faktor Penghambat dan Pendukung Pengelola Masjid Jami’ Al-Azhar Dalam Meningkatkan Kesadaran Masyarakat Berkurban di Kelurahan Gunung Sari Kota Makassar. Penelitian ini merupakan penelitian kualitatif yaitu penelitian yang analisis datanya lebih objektif dan deskriftif. Dalam peneltian ini teknik pengumupulan data yang digunakan oleh peneliti adalah observasi, wawancara dan dokumentasi. Penelitian ini dilaksanakan di Masjid Jami’ Al-Azhar Kelurahan Gunung Sari Kota Makassar. Adapun hasil penelitian ini adalah pengelola masjid dalam meningkatkan kesadaran masyarakat berkurban, pengelola kurban menggunakan beberapa Komunikasi yaitu (1) Komunikasi melalui corong/toa masjid di setiap hari Jumat. (2) Komunikasi personal yang melibatkan penyampaian informasi antar individu dan kelompok. (3) Komunikasi massal melalui kelompok-kelompok arisan. (4) Komunikasi persuasif adalah proses penyampaian pesan yang dirancang untuk memengaruhi, membujuk, atau mengubah perilaku, pendapat, atau keputusan orang lain. Kesadaran dan partisipasi masyarakat dalam berkurban dapat meningkat melalui pemahaman yang baik tentang ibadah kurban, meskipun partisipasi menurun akibat kurangnya pemahaman agama dan keterbatasan ekonomi. Oleh karena itu, komunikasi efektif antara pengelola masjid dan masyarakat serta peningkatan pemahaman tentang ibadah kurban sangat diperlukan. Adapun faktor penghambat yaitu kesalahpahaman antara pengelola hewan kurban dan masyarakat terkait pembagian daging kurban, dan faktor pendukung yaitu pengelola sudah dipercaya oleh masyarakat.

Co-Authors Abdul Fattah Achmad Hizazi Adry Rusdiansyah Meidi Afi Parnawi Ahmad Rodoni Amran Amir Asep Machpudin Badewin Dahlan lama bawa Deva Alvina DINUL ALFIAN AKBAR Enggar Diah Puspa Arum Ernawati Hamid Erni Achmad Fitra Mario Zidan Hardiani Hardiani Harlik Harlik Indria Mayesti Irmanelly, Irmanelly Junaidi Junaidi Junaidi Junaidi Mufidah Mufidah Muhammad Ariansyah muhammad fikri Muzakkir Nurida Isnaeni Rafiqi Rafiqi Rika Lidyah Rike Setiawati SRI RAHAYU Surya Hidayat Surya Leksmana Ikhsan Sutarmin Batalipu Syachrowi Tanjung syahmardi yacob Syaparuddin Syaparuddin TITIN HARTINI Tona Aurora Lubis Yudi Yudi Zamzami Zamzami

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