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All Journal Dinamik e-CliniC Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Refleksi: Jurnal Kajian Agama dan Filsafat KADIKMA Jurnal Penelitian Hutan dan Konservasi Alam Journal of Degraded and Mining Lands Management Gravitasi Jurnal Ilmu Administrasi CENDEKIA Jurnal Ilmiah Ekonomi dan Bisnis Sistemasi: Jurnal Sistem Informasi Journal of Development Research Jurnal Ilmiah Ekonomi Islam Pendas : Jurnah Ilmiah Pendidikan Dasar JURNAL PENDIDIKAN TAMBUSAI Forest and Society JURTEKSI JOURNAL OF SCIENCE AND SOCIAL RESEARCH EDUMATIC: Jurnal Pendidikan Informatika Dinamika Governance : Jurnal Ilmu Administrasi Negara JIKAP PGSD: Jurnal Ilmiah Ilmu Kependidikan Jurnal Ilmiah Edunomika (JIE) Jurnal Hukum Ekonomi Syariah El Banar: Jurnal Pendidikan dan Pengajaran Jurnal Pendidikan Kewarganegaraan IQ (Ilmu Al-qur'an): Jurnal Pendidikan Islam Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Kesehatan Tambusai Al-Sharf: Jurnal Ekonomi Islam Jurnal Ilmiah Wahana Pendidikan Jutsi: Jurnal Teknologi dan Sistem Informasi International Journal of Community Service An-Nuha : Jurnal Pendidikan Islam Al-Ittishol : Jurnal Komunikasi dan Penyiaran Islam Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Decode: Jurnal Pendidikan Teknologi Informasi JES-MAT (Jurnal Edukasi dan Sains Matematika) Batara Wisnu : Indonesian Journal of Community Services Journal Of Human And Education (JAHE) Jurnal Family Education Nautical: Jurnal Ilmiah Multidisiplin Indonesia Al Dzahab Jurnal Penyuuhan dan Pemberdayaan Masyarakat (JPPM) Jurnal Akuntansi Manajerial (Managerial Accounting Journal) LEBAH SWARNA Buletin Riset Psikologi dan Kesehatan Mental (BRPKM) Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Jurnal Pemberdayaan Sosial dan Teknologi Masyarakat Kajian Bahasa dan Sastra (KABASTRA) Journal Of Computer Science And Technology Journal Of Indonesian Social Society West Science Journal Economic and Entrepreneurship Jurnal Abdimastek (Pengabdian Masyarakat Berbasis Teknologi) Jurnal Pengabdian Masyarakat dan Riset Pendidikan AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Asian Journal of Social and Humanities Jurnal Pendidikan & Pengajaran E-Amal: Jurnal Pengabdian Kepada Masyarakat Interaksi : Jurnal Pengabdian Kepada Masyarakat Fusion : Journal of Research in Engineering, Technology and Applied Sciences Economic and Business Horizon International Journal of Sustainable English Language, Education, and Science ⁠International Journal of Asian Pacific Community Service EDUCATIONAL: Jurnal Inovasi Pendidikan dan Pengajaran BACA: Jurnal Dokumentasi dan Informasi Jurnal Wicara Desa Tawazuna Jurnal Pengabdian dan Pemberdayaan Masyarakat (ABDI DAYA KU) EDUMULYA: Jurnal Pendidikan Agama Islam Tapis : Jurnal Penelitian Ilmiah RANGGUK: Jurnal Pengabdian Kepada Masyarakat
Maharani, Dewi
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THE EFFECT OF CAPITAL STRUCTURE, PROFITABILITY AND CORPORATE GOVERNANCE ON TAX AVOIDANCE AND ITS IMPACT ON COMPANY VALUE: AN EMPIRICAL STUDY OF PUBLIC COMPANIES IN INDONESIA, MALAYSIA AND THE PHILIPPINES Dewi, Maharani; Johan Putra, Rio
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 3 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

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Abstract

This study discusses the impact of capital structure, especially profitability, on tax avoidance practices in companies and the role of corporate governance in controlling these practices. The problem raised is how debt as source financing provides incentives for tax shield benefits that encourage companies to manage taxes aggressively to increase the Company's Value. The content of the study highlights the relationship between corporate profitability and tax management motivation, as well as the importance of strong governance mechanisms as a control of excessive tax avoidance so as not to reduce investor confidence and the company's market value. The research method uses a comparative approach between countries with a sample of companies in Indonesia, Malaysia, and Thailand, which have different tax governance and regulatory characteristics. The results show that Indonesia tends to experience more aggressive tax avoidance due to evolving supervision, Malaysia implements more transparent governance and taxation so that tax avoidance is more controlled, while Thailand occupies a moderate position with improved governance that has begun to be implemented. In conclusion, the success of tax avoidance management does not only depend on capital structure and profitability, but is highly determined by the quality of corporate governance and supervision in each country. Increased transparency and consistent regulation are essential to create an optimal balance between tax efficiency and the continuity of a Company's operations.
EPISTEMOLOGI ISLAM INTEGRATIF: ANALISIS KOMPREHENSIF EMPAT SUMBER ILMU (PANCA INDRA, AKAL, WAHYU, DAN ILHAM) Maharani, Dewi; Handrianto, Budi; Indra, Hasbi
EDUCATIONAL : Jurnal Inovasi Pendidikan & Pengajaran Vol. 6 No. 1 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia (P4I)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/educational.v6i1.9319

Abstract

The study of Islamic epistemology is increasingly significant in the context of the dominance of modern scientific paradigms that tend to be reductionist and emphasize empiricism and rationalism as the sole legitimate sources of knowledge. Such an orientation has led to the separation of science from moral and spiritual values. This article aims to analyze comprehensively the four sources of knowledge in Islamic epistemology sense perception, reason, khabar ṣādiq (true testimony), and inspiration (ilham)and to explain their integrative structure within an Islamic epistemological framework. This study employs a qualitative approach using library research methods by examining and critically analyzing relevant classical and contemporary literature, including scholarly books and peer-reviewed journal articles. The research stages consist of source collection, conceptual classification, comparative analysis, and epistemological synthesis. The findings reveal that Islamic epistemology does not absolutize a single source of knowledge; rather, it positions the four sources within a layered epistemic structure according to their respective objects of inquiry, namely physical, rational, metaphysical, and inner-spiritual realities. The main conclusion of this study affirms that integrative Islamic epistemology offers a holistic and balanced paradigm of knowledge that harmonizes empirical data, rational analysis, revelatory authority, and spiritual experience. This paradigm has significant implications for the development of Islamic education and scientific inquiry that aim not only at intellectual advancement but also at moral and spiritual formation. ABSTRAK Kajian epistemologi Islam menjadi penting di tengah dominasi paradigma ilmu modern yang cenderung reduksionistik dan menempatkan empirisme serta rasionalitas sebagai satu-satunya sumber pengetahuan yang sah. Kondisi ini berimplikasi pada pemisahan antara ilmu, nilai, dan spiritualitas dalam pengembangan pengetahuan dan pendidikan. Artikel ini bertujuan menganalisis secara komprehensif empat sumber ilmu dalam epistemologi Islam, yaitu pancaindra, akal, wahyu atau khabar ṣādiq, dan ilham, serta menjelaskan pola integrasinya dalam membangun paradigma epistemologi Islam integratif. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kepustakaan (library research) melalui penelusuran dan analisis kritis terhadap literatur klasik dan kontemporer yang relevan, meliputi buku akademik dan artikel jurnal ilmiah. Tahapan penelitian meliputi pengumpulan berbagai sumber otoritatif, klasifikasi konsep epistemik, analisis komparatif, dan sintesis konseptual. Hasil penelitian ini menunjukkan bahwa epistemologi Islam tidak memutlakkan satu sumber pengetahuan, melainkan menempatkan keempat sumber ilmu tersebut dalam struktur epistemik berlapis sesuai dengan objek kajiannya, yaitu realitas fisik, rasional, metafisik, dan batiniah. Adapun kesimpulan utama artikel ini menegaskan bahwa epistemologi Islam integratif menawarkan kerangka pengetahuan yang holistik dan seimbang, yang berpotensi menjadi dasar pengembangan ilmu dan pendidikan Islam yang tidak hanya berorientasi pada kecerdasan intelektual, tetapi juga pembentukan moral dan spiritual manusia.
Strategi Sosialisasi Penjualan Sebagai Solusi Pengembangan UMKM di Desa Pasir Jaya Fauziah; Kamaruddin, Muhammad Junaid; Galuh Sukmaranti; Harisuddin; Sinaga, Andre Frianto; Dewi, Maharani; Zahra, Nabila; Farhah, Nabilla Fitri Assy
Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 2 No. 2 (2025): ABDI DAYA KU Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : MJK PUBLISHER

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Abstract

The real need is that MSME actors need a wider range of purchasing their products, not only in the surrounding environment. This is a real need that inspires and provides the background for community service implementation activities in the form of socialization of sales strategies. In this article, the method used is the consultation method. The consultation method is a method that is carried out by providing material to the audience regarding problems about sales strategies given by lecturers. The results of the marketing strategy socialization activity in Pasir Jaya Village were carried out smoothly and received a good response from the community. Participants who attended included MSME actors, youth groups, and village officials. Through this activity, the public's understanding of the importance of marketing local products is increasing. They began to recognize various promotional approaches, such as the use of social media, attractive packaging designs, and the application of prices that suit market needs.
Implementasi Prinsip-Prinsip Muamalah dalam Transaksi Ekonomi: Alternatif Mewujudkan Aktivitas Ekonomi Halal Maharani, Dewi; Yusuf, Muhammad
Jurnal Hukum Ekonomi Syariah Vol. 3 No. 2 (2020): Oktober
Publisher : Prodi Hukum Ekonomi Syariah Fakultas Agama Islam, Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/jhes.v0i1.8726

Abstract

Penelitian ini bertujuan guna menjelaskan tentang prinsip-prinsip muamalah dalam transaksi ekonomi sebagaimana didalam Al-Quran dan Hadist. Aktivitas ekonomi halal menjadi peran penting dalam transaksi ekonomi pada kehidupan umat Muslim, dimana menjadi syarat utama sebagai salah satu esensi ajaran Islam. Aktivitas ekonomi yang dilakukan oleh seorang muslim bagian dari ibadah kepada Allah swt yang berada pada tatanan bingkai aqidah dan syariah. Ekonomi Islam bertujuan mencapai kebahagian di dunia dan akhirat melalui tatanan kehidupan, untuk membentuk kesetaraan antar umat manusia. 
Integration of the Information Adoption Model and Theory of Planned Behavior in Predicting the Intention to Register for BPJS Ketenagakerjaan in the Non-Wage Earner Segment (BPU) Maharani, Dewi; Sumarwan, Ujang; Sufrin, Sufrin
Asian Journal of Social and Humanities Vol. 4 No. 6 (2026): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v4i6.690

Abstract

This study integrates the Information Adoption Model (IAM) and Theory of Planned Behavior (TPB) to predict the intention to register for  BPJS Ketenagakerjaan in the Non-Wage Earner (BPU) segment. Primary data were collected through a questionnaire survey of 250 respondents working in the agriculture, forestry, and fisheries sectors who were not yet registered with BPJS Ketenagakerjaan Sampit Branch but followed  BPJS Ketenagakerjaan social media. Data analysis employed Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS 3 software. The analysis results indicate that information quantity and information credibility significantly influence information usefulness, while information quality does not have a significant effect. Information usefulness significantly influences information adoption, which in turn affects purchase intention. The TPB variables—attitude toward behavior, subjective norm, and perceived behavioral control—all significantly influence purchase intention. Furthermore, information adoption mediates the relationship between information usefulness and purchase intention. These findings suggest that improving the quantity and credibility of information, along with strengthening positive attitudes, social support, and perceived ease of registration, can enhance information adoption and registration intention for  BPJS Ketenagakerjaan among the BPU segment. The study contributes to the theoretical integration of IAM and TPB in the context of social security services for informal workers.
Evaluation of early growth and aluminum tolerance in Leucaena leucocephala (Lam.) de Wit seedlings under acidic conditions as a recommendation for post-coal mining land rehabilitation Salim, Mohammad Agus; Sudrajat, Dede J.; Nugroho, Aditya; Indriani, Fitri; Rustam, Evayusvita; Maharani, Dewi; Rosdayanti, Henti; Wawangningrum, Hary; Efendi, Muhammad; Suhaendah, Endah; Mulyana, Ade Nendi; Wahyudi, Imam; Setyaningsih, Luluk; Budi, Sri Wilarso
Journal of Degraded and Mining Lands Management Vol. 13 No. 2 (2026)
Publisher : Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15243/jdmlm.2026.132.9979

Abstract

One of the problems with acidic soil is its high aluminum (Al) content, which can cause toxicity to plants. this study was conducted to evaluate the preliminary growth and tolerance of L. leucocephala seedlings to Al exposure. This study used a completely randomized design (CRD) with one factor, namely Al concentration, consisting of 5 levels (0, 2, 4, 6, and 8 mM). The evaluation of seedling growth and tolerance assessed included: height, root length, dry weight of roots and shoots, tolerance index, SPAD (Soil Plant Analysis Development) chlorophyll, and photosynthesis rate. The results showed that Al exposure reduced all growth parameters (height, root length, dry weight of roots and shoots) of L. leucocephala seedlings. The tolerance index of L. leucocephala seedlings also decreased significantly (up to 43.68%) with increasing Al concentration. Meanwhile, chlorophyll and photosynthesis rate parameters increased with Al exposure of 2-4 mM, but decreased with higher Al exposure (6-8 mM). The threshold value or sensitivity of L. leucocephala seedlings to Al exposure was less than two mM. The L. leucocephala species can also serve as an alternative for land rehabilitation with high Al content as post-coal mining land.
Co-Authors Abdul Fattah Abidi, Ihsan Abidi, Mhd Ihsan Aditya Nugroho Aditya Yudha Primantoro, Aditya Yudha Adriyan Saputra Agung Hariadi Akmalia, Rizkha Diana Albanjari, Muhammad Faisal Alni, Verina Ayustri Alvionnita, Ade Nova Ananto, Gigih Dwi Anindiyah, Salsabila Anita Apriliani Dwi Rahayu, Anita Apriliani Dwi Anwar, Rifky Apridonal M, Yori Aprilia, Amanda Ardila, Istiqamah Ariadi, Evanriza Safiq Arif Fatahillah Aris Sudomo, Aris Arman, Zico Asnawati Asnawati Astriani, Nurullita Astuti, Andriani Mei Aulia Putra, Ananda Awwaqin Putra Hasrin , Adelio Bachri, Erlina Bahrul Ulum Belvania, Nadhira Farras Budi Handrianto Cahyanti, Icih Cari, Rimbi Brahma Danur, Afrina Dede J. Sudrajat Denia N, Eva Desi Areva Dewi ANGGRAENI Dhana, Muhammad Bayu Al Dina Pratiwi Dwi Santi Dwiananto, Gigih Eko, Eko Rizky Dirta Elvie Loho Endah Suhaendah Eva Desembrianita Evayusvita Rustam, Evayusvita Fadhillah, Restu Falih, Laode Shaldan Fambayun, Rizki Ary Fandiny, Yeny Faradilla, Gita Yuniar Farha, Nabilla Fitri Assy Farhah, Nabilla Fitri Assy Fathur Rohman, Fathur fatimah Fatimah Fauziah Fauzya, Firda Febri Dristyan Febriani, Amanda Sahla Febrianto Febrianto, Febrianto Febryanti, Ayu Firmansyah, Ada Udi Fitri Indriani Fitria Virgantari Fitriawati, Titi Galuh Sukmaranti Gani, Raden Gunadi, Lie Epifani Rachmad Gwijangge, Mah Hafidhoh, Hikmalia Puspita Hanasi, Raihan A. Haq, Muhammad Harahap, Indra Ramadona Harisuddin Harry Andheska Hasbi Indra Hasyim, Muhamad Ardi Nupi Henti Rosdayanti, Henti Heppi Syofya, Heppi Hidayati, Hanny Ulfa Hobri Hulfiani, Siti Ibnu Anshori Iis Yeni Sugiarti Imam Wahyudi Indrawan, Imam Wahyudi Iman Jauhari Iqbal Iqbal Irawan Yuswono Istianingrum, Rika J. Prayoga, J. Prayoga Jamaris Jamaris jimi ronald, jimi Junianto, Pilifus Kamaruddin, Muhammad Junaid khabib musthofa, Khabib Musthoa Khaerudin, I Robia Khairani, Dinda Kiko Armenita Julito Kurniawan, Verina Deawanny Lestari, Dinda Lubis, Irgi Arianda Luluk Setyaningsih M Arifin M., Yuliananingsih Mahmudin, Lufsyi Masrina, Masrina Maula, Kholida Mirnawati Dewi, Mirnawati Misidawati, Dwi Novaria Misrah Misrah Moh Hilman Fikri Moh. Hilman Fikri Mohammad Ilham Yasin Muchlis, Mustakim Muhammad Efendi, Muhammad Muhammad Ikbal Muhammad Ilham Yasin Muhammad Kadir Muhammad Muhammad Muhammad Yusuf Mulyana, Ade Nendi Mulyani, Tuty Mustain Musthofa, Khabib Nafidzi, Elman Nafiuddin, Nafiuddin Najllla Ummuslimah Nasution, Akmal Nofitri, Rika Novan Habiburrahman Novayanti, Sonia Fitri Nur Aini Rakhmawati Nuraini, Kintan Ika Nurhidayah, Shanti Nurlia Nurul Hartini Nurwati Nurwati Paulus Laratmase Perdana, Aulia Pieter, Levina Augusta Geraldine Pinta Omas Pasaribu Pratama, Muhammad Yogi Pratama, Yogi Putra, Guntur Maha Putra, Johni Eka Rahayu, Elly Rahmadani, Chusnul Rahmadhani, Siti Rahmah Rahmah Rahmaniar, Nurul Ramadhani, Dina Olivia Zahrah Ramadhani, Muhamad Ramadhani, Muhammad Ramandhani, Reka Septianik Fajar Rangkuti, Bucin Ramadhani Raudatul Patimah, Raudatul Raudhotul Jannah Rio Johan Putra Rizal Koen Asharo Rizaldi, Rizaldi Rizka Mulya Miranti Rizkawati, Vina Rizky Priambodo Roshetko, James Michael Royzak, Abdul Rukmono, Indra Safitri, Dita Salim, Mohammad Agus Salsadilah, Nadya Sandi Alfianur Saputra, Rian Sari, Rike Komala Septiani, Safitri Setyo Pranowo, Agus Siagian, Carmen Minerva Sinaga, Andre Frianto Siregar, Iqbal Kamil Sri Wilarso Budi Subhi, Fajriana Nurul Sufrin, Sufrin Sujakti, I Sumantri Sumantri Sutono Sutono Swestiani, Dila Syahputra, Abdul Karim Tastaftiyan, Pingkan Galuh Chandra Kirana Taufiq Kurniawan Ujang Sumarwan Ulhaq, Najma Dhiya Ummi Kalsum Utomo, Marcellinus Vonny N. Tubagus Wahidin, Ahmad Anugrah Wahyu Sudrajad, Wahyu Wawangningrum, Hary Wijayanti Wijayanti Wiwik Handayani Yeasy Agustina Sari, Yeasy Agustina Yulianita Pratiwi Indah Lestari Yuliati, Wiwik Yuspa, Yuspa Yusuf, Tamsil ZA, Saida Zainurossalamia Zahra, Nabila Zain, Anwar Zalty, Rani