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Muhammad Furqan, Muhammad
Pendidikan Biologi FKIP UNS, Surakarta
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When Green Tax Fails: How Tax Avoidance Undermines Sustainable Performance in Indonesia Natsir, Andi Iqra Pradipta; Kusumawati, Andi; Furqan, Muhammad; Djakiman, Cilun
Hasanuddin Economics and Business Review VOLUME 9 NUMBER 2, 2025
Publisher : Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v9i2.6591

Abstract

Set within Indonesia’s UU HPP carbon-pricing regime, this study tests whether green tax pressure, access to green finance, and green employee behaviour improve sustainable firm performance through corporate social responsibility (CSR), and whether tax avoidance weakens this pathway. Evidence comes from a cross-sectional survey of 230 finance, CSR, and HR managers in energy, banking, and transportation firms, analysed with prediction-oriented PLS-SEM (SmartPLS 4) using mediation and moderation. Green tax, green finance, and green employee behaviour each relate positively to CSR; CSR, in turn, associates with higher sustainability performance on economic, social, and environmental dimensions. Tax avoidance significantly reduces the strength of the green tax–CSR association (interaction β = −0.19), indicating that aggressive fiscal conduct can blunt the intended behavioural effects of carbon-pricing signals. Measurement and structural diagnostics meet contemporary thresholds and indicate meaningful explanatory and predictive power. Implications include aligning carbon-tax incentives with risk-based anti-avoidance oversight and tax-transparency disclosure, embedding auditable CSR metrics in green instruments, and institutionalising pro-environmental routines while integrating tax, finance, and sustainability governance. The cross-sectional, sector-bounded design motivates longitudinal, multi-source extensions as Indonesia’s carbon pricing matures.
Pendampingan Penyusunan Produk Hukum Dalam Bentuk Qanun Gampong Terhadap Masyarakat Gampong Riseh Tunong Kecamatan Sawang Kabupaten Aceh Utara Hamdani, Hamdani; Nasir, Muhammad; Multazam, Teuku; Furqan, Muhammad
Jurnal Vokasi Vol 9, No 3 (2025): November
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/vokasi.v9i3.7809

Abstract

Produk hukum merupakan hasil nyata dari proses legal drafting yang memiliki fungsi, karakteristik, dan teknik penyusunan berbeda agar efektif diberlakukan. Namun, Gampong Riseh Tunong, Kecamatan Sawang, Kabupaten Aceh Utara menghadapi kendala serius dalam penyusunan qanun gampong akibat keterbatasan sumber daya manusia. Akibatnya, jumlah qanun yang tersedia masih sangat minim, khususnya yang mengatur ketertiban masyarakat, adat-istiadat dan reusam gampong, pariwisata, pengelolaan air bersih, serta aset desa. Selain itu, beberapa qanun yang telah disusun belum sesuai dengan format dan prosedur sebagaimana diatur dalam Undang-Undang Nomor 12 Tahun 2011 tentang Pembentukan Peraturan Perundang-undangan (jo. UU No. 13 Tahun 2023), Qanun Aceh Nomor 5 Tahun 2001, dan Qanun Kabupaten Aceh Utara Nomor 4 Tahun 2009. Kegiatan pengabdian masyarakat ini bertujuan meningkatkan kapasitas aparatur gampong dalam penyusunan qanun agar terwujud tata kelola pemerintahan desa yang lebih tertib, aman, dan berdaya guna. Metode pelaksanaan meliputi sosialisasi, workshop, pelatihan teknis, serta pendampingan intensif dalam penyusunan produk hukum desa. Hasil kegiatan menunjukkan peningkatan pengetahuan dan keterampilan aparatur gampong dalam merancang qanun, tersusunnya pedoman praktis penyusunan qanun gampong, serta lahirnya rancangan qanun baru yang sesuai kebutuhan masyarakat dan standar hukum yang berlaku. Dengan demikian, kegiatan ini berhasil memperkuat kapasitas kelembagaan desa sekaligus mendukung pembangunan dan pemberdayaan masyarakat berbasis regulasi yang sah.
Ethical Values in Narit Maja as Teaching Material for Pancasila and Civic Education (PPKn) to Develop Students’ Character Herawati, Cut; Muksalmina, Muksalmina; Muhammad, Muhammad; Chairullah, Muhammad; Yulis, Sari; Furqan, Muhammad
Indonesian Journal of Education Methods Development Vol. 21 No. 1 (2026): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijemd.v21i1.1004

Abstract

General Background Character education is a core mandate of Indonesia’s national education system, yet classroom practices often prioritize cognitive achievement over value internalization. Specific Background In Pancasila and Civic Education learning, especially in Lhokseumawe City, teaching remains largely normative and theoretical, with limited integration of students’ socio-cultural realities. Knowledge Gap Although Acehnese local wisdom contains rich ethical teachings, Narit Maja as an oral tradition has not been systematically utilized as contextual teaching material in Civic Education. Aims This study aims to explore the ethical values embedded in Narit Maja and examine their relevance for integration into Pancasila and Civic Education learning. Results Using a descriptive qualitative ethnopedagogical approach, the study identifies values of honesty, deliberation, mutual cooperation, responsibility, and patriotism within Narit Maja that align with the dimensions of the Pancasila Student Profile. The findings also reveal structural and practical challenges, including limited regulations, insufficient documented materials, and institutional sectoral constraints, while highlighting digitalization as a strategic pathway. Novelty This study positions Narit Maja as a culturally grounded source of Civic Education content that bridges national curriculum objectives with Acehnese socio-cultural contexts. Implications Integrating Narit Maja into Civic Education supports contextual character formation, strengthens students’ cultural identity, and offers a sustainable approach to aligning national character education with local wisdom in Lhokseumawe City. Highlights: Acehnese oral expressions contain structured ethical principles aligned with national character frameworks. Contextual learning rooted in local culture addresses gaps between normative curriculum and student realities. Digital-based materials provide a feasible pathway for preserving oral traditions in formal schooling contexts. Keywords: Narit Maja, Civic Education, Character Education.
PERANCANGAN SISTEM INFORMASI STATISTIK MELALUI PORTAL INDIKATOR STRATEGIS BPS LABUHANBATU UTARA Lestari, Indah Lestari; Siregar, Cahaya Indah; Lestari, Eva Bunga; Furqan, Muhammad
Syntax : Journal of Software Engineering, Computer Science and Information Technology Vol 6, No 2 (2025): Desember 2025
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/syntax.v6i2.8086

Abstract

Dalam waktu pembangunan negara yang semakin kompleks dan cepat berubah, kebutuhan akan data serta informasi statistik yang cepat, akurat, berkualitas, dan mudah diakses semakin mendesak. Oleh sebab itu, penting untuk memiliki sistem informasi statistik yang berbasis internet, seperti portal untuk indikator penting, terutama di wilayah Kabupaten Labuhanbatu Utara. Badan pusat statistik memiliki batasan dalam akses dan pemahaman masyarakat mengenai data statistik penting di daerah. Situasi ini menciptakan kebutuhan akan sistem informasi yang bisa menyajikan data dengan cara yang terintegrasi, informatif, dan mudah dimengerti oleh semua orang, dengan tujuan agar menyajikan dan memanfaatkan data statistik lebih mudah, serta membantu pengambilan keputusan yang berbasis data di tingkat pemerintahan daerah. Proses pengembangan dimulai dari analisis kebutuhan, desain antarmuka, hingga pelaksanaan sistem. Hasil dari proyek ini adalah portal statistik yang teratur dan responsif, yang bisa menjadi inovasi dalam mendukung transformasi digital dan penyediaan data di BPS Kabupaten Labuhanbatu Utara.Kata Kunci— BPS, Sistem informasi statistik, Portal indikator strategis, Subjek statistik Labuhanbatu Utara.Abstract— In the context of continuously evolving and rapidly changing development, the need for statistical data that are timely, accurate, high-quality, and easily accessible is essential. Therefore, a web-based statistical information system is required to provide strategic regional data, particularly for North Labuhanbatu Regency, including population, employment, poverty, human development, and economic indicators. Although the Central Statistics Agency (BPS) has provided statistical data portals, the data presentation is generally national in scope and does not sufficiently accommodate specific regional needs. In addition, these portals remain less accessible and difficult for the public to understand. This condition highlights the need for an integrated, informative, and user-friendly regional statistical information system to support data-driven planning and decision-making at the local government level. The system development process is conducted in stages, including needs analysis, interface design, and system implementation. The result is a structured and responsive regional statistical portal that supports digital transformation and enhances the availability of statistical data at BPS North Labuhanbatu Regency. Keywords—  BPS, Statistical information system, Strategic indicator portal, North Labuhanbatu statistical subject 
The Pandemic in Aceh History: Tracing the Acehnese Muslim Handlings of the Infected Patients Inayatillah; Mellyan; Saiful Akmal; Furqan, Muhammad
JURNAL ILMIAH GEMA PERENCANA Vol 4 No 3 (2026): Jurnal Ilmiah Gema Perencana
Publisher : POKJANAS Bekerja Sama Biro Perencanaan dan Penganggaran, Sekretariat Jenderal Kementerian Agama RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61860/jigp.v4i3.296

Abstract

Multiple occurrences of the pandemic have happened throughout human history. In Aceh, the westernmost province of Indonesia, the plague is known as Taeun, from the term Taeun Ijabroek, or the plague that attacks the lowly in dirty, bad clothes. It becomes Taeun Wabasampoh, the plague that attacks anyone, including the king and ulee balang (the local administrators). In November of 1873, a cholera outbreak reached Aceh, brought by the Dutch army. In December of the same year, the death toll reached 150, and 500 others were treated. In 1876, the death toll reached 1,400 as a result of Taeun. In 1947 and 1960s, another smallpox outbreak struck Aceh. This present study uses a qualitative method by using library inquiry with a descriptive analysis approach. Formulating the problem, how could the government's policy help deal with Taeun's outbreak in Aceh? Research indicates that the government's policy on the treatment of pandemics is divided into preventive and curative measures, whether through the medical or non-medical fields. Medical curative is performed by giving standard medicines to patients, while traditional curative is conventionally conducted by giving traditional medicines like herbs. Preventive measures are taken to keep ourselves and the environment clean. Judging from the traditional Acehnese home that offers water pots on the front side of the house next to the main door, providing isolation for the sick, the tulak bala (disaster prevention supplication) ceremony is performed by praying together. Additionally, advertising and vaccinations are used in contemporary preventive measures.
GAMBARAN KADAR TIROGLOBULIN PADA PASIEN KARSINOMA TIROID BERDIFERENSIASI POST TOTAL TIROIDEKTOMIDI RSUP DR. M. DJAMIL PADANG Furqan, Muhammad; Kurniawati, Yulia; Rofinda, Zelly Dia
SINERGI : Jurnal Riset Ilmiah Vol. 3 No. 4 (2026): SINERGI : Jurnal Riset Ilmiah, April 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v3i4.2488

Abstract

Thyroid carcinoma is the most common malignancy found in the endocrine glands and accounts for 1% of all malignancies. The average incidence of thyroid carcinoma cases according to the National Cancer Institute (NCI) from 2012-2017 was 14.3 per 100,000 total population per year, with an average mortality rate of 0.5 per 100,000 population per year. In Indonesia in 2000, thyroid carcinoma ranked ninth out of the ten most common carcinomas (4.3%) and covered 90% of all endocrine carcinomas. Based on medical record data at Dr. M. Djamil Padang General Hospital, the incidence of thyroid carcinoma in 2015 was 373 people and increased in 2016 to 850 people. Based on the problems described above, and there has not been much research on Thyroglobulin levels as a prognostic factor for recurrence of thyroid carcinoma in Indonesia, especially Padang. Encourage the author to conduct research on differentiated thyroglobulin levels after total thyroidectomy at Dr. M. Djamil Padang General Hospital.
Evaluasi Arahan Pengembangan Pemukiman Kecamatan IV Angkek dan Kecamatan Canduang Kabupaten Agam Pasca Banjir Bandang Furqan, Muhammad; Prarikeslan, Widya
TSAQOFAH Vol 5 No 3 (2025): MEI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/tsaqofah.v5i3.5964

Abstract

Sub-district IV Angkek and Sub-district Canduang are areas with complex geographical characteristics. Topographic diversity, the density of the river network, and high rainfall make this area vulnerable to hydrometeorological disasters, especially flash floods. Therefore, it is important to study the suitability of existing settlement land and the direction of settlement development that considers aspects of disaster risk and the physical condition of the region. This research uses a quantitative descriptive method with a Geographic Information System (GIS) approach. The variables analyzed include river density, rainfall, slope, soil type, land use, and disaster vulnerability. Data were obtained through field surveys, satellite image interpretation, and spatial analysis using map overlay, scoring, weighting and risk zoning techniques. This process resulted in a land suitability and risk zoning map that became the basis for settlement spatial decision-making. The results show that areas with optimal suitability for settlement development are in zone S2, which is a green zone with low physical barriers and good accessibility. Most of the central to southern areas are buffer zones that function as transition zones between cultivated areas in the north and limited protected areas in the south. Sustainable management is the key to maximizing the productive potential of the region while maintaining environmental sustainability, especially in the face of high natural disaster risk in both sub-districts.
PAI Terintegrasi Trauma Healing: Penguatan Karakter Islami Anak Korban Bencana di SDN 2 Tualang Cut Aceh Tamiang Yudabangsa, Adrian; Rasyad, Muhammad Ashadi; Furqan, Muhammad; Syahnaz, Assya; RD, Amirul Haq; Zaki, Ammar; Ghoffar, Helmi
Abdimas Indonesian Journal Vol. 6 No. 1 (2026)
Publisher : Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/aij.1582

Abstract

Aceh Tamiang Regency, especially Manyak Payed District, is one of the areas affected by the flood disaster that left a deep psychological impact on school-age children, including trauma, anxiety, and loss of motivation to learn. This community service activity aims to implement an integrated Islamic Religious Education (PAI) approach to trauma healing to strengthen Islamic character while supporting the psychosocial recovery of disaster victims at SDN 2 Tualang Cut, Aceh Tamiang. The program is implemented through three systematic stages, namely planning, implementation, and monitoring. The implementation stage includes five integrated activities, namely Islamic storytelling, light dialogue sessions, joint prayers, distribution of ATK packages and nutritious snacks, and creative expression. A total of 120 students in grades I, II, and III were involved in this program which was funded by the PKM Disaster Emergency Response Program of Samudra University. Data was collected through observation and interviews with classroom teachers and principals. The monitoring results showed significant positive changes in students' psychosocial conditions, where children who previously seemed moody and unmotivated became more cheerful, active in learning, and more socially interactive. These findings prove that the integration of PAI and trauma healing provides a holistic and effective approach in post-disaster recovery, touching the spiritual, emotional, and social dimensions of children at the same time, and has the potential to be a model that can be replicated by educational institutions in disaster-prone areas.
Co-Authors Abdullah Abdullah Alfaiz, Alif Budi Amalia, Astrifidha Rahma Armidayanti, Armidayanti Arrafif, Caesar Rayhand Athifah, Syfa A’yun, Rizqah Qurrata Bambang Sutomo, Bambang Bedjo Santoso Kadri Chairul Chairul Chairullah, Muhammad Chentia, Rifani Dedi Gunawan Dedi Supriadi Dika Agung Bakhtiar Diyah Fatmasari Djakiman, Cilun Djamdjuri, Dewi Suriyani Dzulkifli, Dzulkifli Efriyanti, Liza Eka Srimulyani Endang Sawitri Fakhrul Rijal, Fakhrul fatimah Fatimah Fatmawati Fatmawati Fauzan, Muh . Furqan Furqan, Furqan Ghifrah, Ella Ghoffar, Helmi Gusmirawati, Gusmirawati Haikal, M. Hajar, Ibnoel Halimatussakdiyah, Halimatussakdiyah Hamdani Hamdani Herawati, Cut Hery Widijanto Holifah, Muharani Humaira, Intan Ika Handayani Ilmiah, Nurul Inayatillah Inayatillah Irada Sinta Jariah Abu Bakar Khairisma, Khairisma Kusumawati, Andi Laila Wati Lestari, Eva Bunga Lestari, Indah Lestari Mahlil, Mahlil Maisyuri, Maisyuri Martin Kustati Mashuri Maulidin, Maulidin Mellyan Muhammad Muhammad Muhammad Nasir Muksalmina Muksalmina Munazir, Munazir Munthasir, Sulthan Murni Murni Mustaqim, Mirja Mutia, Jarah Nafyla, Allyscra Nanik Retnowati Nasrullah Nasrullah Natsir, Andi Iqra Pradipta Noverika Windasari Nur, Akbar Nurbayani Nurbayani Nurdin Nurdin Nurmuntazlimah, Keisha Siti Patandean, Dewarawati Pertiwi, Shinta Pohan, Pimpin Utama Putri, Novi Amalia Putri, Novie Purnia Rahmalia, Tgk. Lina Rahmawati Nur, Maulidia Rasyad, Muhammad Ashadi RD, Amirul Haq Rezki Amelia Rizki Suwanda Rizkina, Fathi S Suranto Safitri, Dhiah Dwi Saiful Akmal Sain, Zohaib Hassan Sakdiah Sakdiah Sakdiah, Sakdiah Salahuddin, Nurfadhilah Salami Mahmud Salman Salman Sandra, Aria Shabir, Muhammad Sinai, Nadiva Kezia Siregar, Cahaya Indah Siti Samaniyah Sugiyarto, S Swarjana, I Kadek Dwi Syabuddin Gade Syabuddin, Syabuddin Syahnaz, Assya Syelvia Putri Utami Tasnim Idris Teuku Multazam Thoyib, Mastur Widya Prarikeslan Yudabangsa, Adrian Yulia Kurniawati Yulianto, Fadly Yulis, Sari Z., Marwan Zaki, Ammar Zakir, Supratman Zawira, Shafiqah Zelly Dia Rofinda Zulfani Sesmiarni