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All Journal JURNAL EDUCATION AND DEVELOPMENT International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Ilmiah Mahasiswa Agrokomplek
Hanifah Nur Azizah
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Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS EKOPEDAGOGI DALAM BUKU TEKS PENDIDIKAN AGAMA ISLAM TINGKAT SMA Hanifah Nur Azizah; Bahrissalim Bahrissalim; Sapiudin Shidiq
JURNAL EDUCATION AND DEVELOPMENT Vol 12 No 3 (2024): Vol 12 No 3 September 2024
Publisher : Institut Pendidikan Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37081/ed.v12i3.6027

Abstract

Permasalahan ekologis terjadi baik secara alami maupun dampak dari perbuatan manusia. Ekopedagogi melalui pendidikan agama Islam dapat menjadi salah satu solusi pendidikan kritis yang memuat prinsip lokal hingga planet, pengembangan dan sustainabilitas, dan penghidupan. Tujuan penelitian ini adalah untuk menganalisis muatan ekopedagogi yang terdapat dalam buku teks PAI dan Budi Pekerti tingkat SMA, relevansinya dengan urgensi ekopedagogi, serta peluang dan tantangan implementasinya. Metode yang digunakan adalah riset kepustakaan dengan objek penelitian buku teks PAI dan Budi Pekerti tingkat SMA kelas X, XI, dan XII. Hasil penelitian menunjukkan terdapat materi yang berkaitan dengan ekopedagogi dan sebagian besar relevan dengan urgensi ekopedagogi. Peluang implementasinya adalah potensi optimalisasi elemen capaian pembelajaran PAI, SDGs, penghargaan lingkungan hidup dari pemerintah, dan banyaknya sekolah alam di Indonesia. Tantangannya adalah lemahnya kebijakan pendidikan lingkungan hidup, sulitnya menyelenggarakan pembelajaran konstruktif dan beresensi ekologi, serta sedikitnya alokasi jam pembelajaran PAI dalam kurikulum nasional.
Efek Konsentrasi POC terhadap Pertumbuhan Tanaman Cabai (Capsicum annuum L.) pada Dua Lingkungan Siti Faizatul Kholifah; Fida Rachmadiarti; Hanifah Nur Azizah
Jurnal Ilmiah Mahasiswa Agrokomplek Vol. 4 No. 3 (2025): Jurnal Ilmiah Mahasiswa Agrokomplek
Publisher : Fakultas Pertanian Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/fbe15w20

Abstract

Perubahan iklim yang sering terjadi membuat para petani gagal panen, selain itu penggunaan pestisida secara kontinu dapat menimbulkan dampak negatif bagi lingkungan. Penelitian ini bertujuan untuk menganalisis pengaruh konsentrasi Pupuk Organik Cair (POC) NASA terhadap pertumbuhan tanaman cabai (Capsicum annuum L.) pada dua lingkungan berbeda, yaitu greenhouse dan rooftop. Penelitian dilaksanakan menggunakan Rancangan Acak Kelompok (RAK) dengan empat perlakuan konsentrasi POC yaitu 0%, 5%, 10%, dan 15% dan terdapat lima ulangan setiap perlakuan. Parameter yang diamati meliputi tinggi tanaman dan jumlah daun yang diamati pada hari ke-20, 40, dan 60 setelah tanam. Hasil penelitian menunjukkan bahwa konsentrasi POC NASA 15% memberikan pengaruh yang signifikan terhadap pertumbuhan tanaman, ditunjukkan dengan rata-rata tinggi tanaman berturut-turut yaitu 15,8 cm; 28,4 cm dan 40,4 cm dan rerata jumlah daun berturut-turut yaitu 5,6; 9,2 dan 15 pada lingkungan greenhouse. Sedangkan pada lingkungan rooftop rerata tinggi tanaman berturut-turut 5,6 cm; 9,6 cm dan 11,8 cm dan jumlah daun dengan rerata 3,2; 4,6 dan 7. Faktor lingkungan berpengaruh signifikan, di mana tanaman yang tumbuh di greenhouse menunjukkan pertumbuhan lebih baik dibandingkan rooftop, disebabkan oleh perlindungan dari cuaca ekstrem dan gangguan hama. Hasil penelitian ini memberikan wawasan tentang efektivitas penggunaan POC NASA dan pentingnya pemilihan lingkungan tumbuh yang sesuai dalam budidaya cabai.
THE INFLUENCE OF LIQUIDITY, CAPITAL INTENTGSITY, AND SALES GROWTH ON TAX AVOIDANCE MODERATED BY FIRM SIZE Hanifah Nur Azizah; Ahmad Jayanih
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i2.769

Abstract

This study examines the effect of liquidity, capital intensity, and sales growth on tax avoidance, with firm size as a moderating variable, in consumer cyclicals companies listed on the Indonesia Stock Exchange during 2021–2024. The research uses secondary data from annual reports and applies panel data regression with the Fixed Effect Model. The results show that sales growth and firm size significantly affect tax avoidance, while liquidity and capital intensity do not have a significant effect. Furthermore, firm size is not able to moderate the relationship between liquidity and capital intensity on tax avoidance, but it significantly moderates the effect of sales growth on tax avoidance. Collectively, all variables significantly influence tax avoidance. Overall, the findings indicate that company performance and firm scale play a more important role in determining tax avoidance behavior, whereas short-term financial capability and asset structure are not the main determinants.
THE EFFECT OF LEVERAGE, LIQUIDITY, AND COMPANY AGE ON TRANSFER PRICING WITH AUDIT QUALITY AS A MODERATING VARIABLE AND FINANCE PERFORMANCE AS A MEDIATION VARIABLE Mohamad Zulman Hakim; Hanifah Nur Azizah; Santiana; Esa Nur Oktafianis; Syahla Lealany
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 3 (2026): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i3.787

Abstract

This study investigates the effects of leverage, liquidity, and company age on transfer pricing practices, with audit quality as a moderating variable and financial performance as a mediating variable. The research objects are firms in the basic materials industry listed on the Indonesia Stock Exchange (IDX) over the 2021–2024 period. A quantitative approach was adopted, utilizing panel data regression techniques, while sample selection was conducted through purposive sampling based on predefined criteria. The empirical findings reveal that leverage and liquidity exhibit a significant positive effect on transfer pricing, whereas company age demonstrates no statistically significant influence. Audit quality was found to significantly amplify the relationship between leverage and transfer pricing, yet it did not moderate the associations involving liquidity or company age. Furthermore, financial performance significantly mediated the liquidity-transfer pricing nexus but did not serve as a mediator for leverage or company age. These results confirm that both internal financial conditions and external oversight mechanisms, particularly audit quality, play crucial roles in controlling transfer pricing practices within Indonesia’s basic materials sector. The implications underscore the importance of strengthening audit functions and monitoring financial indicators to curb aggressive transfer pricing strategies, thereby informing regulatory and corporate governance policy enhancements.
Co-Authors Ahmad Jayanih Bahrissalim Bahrissalim Esa Nur Oktafianis Fida Rachmadiarti Mohamad Zulman Hakim Santiana Sapiudin Shidiq Siti Faizatul Kholifah Syahla Lealany