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All Journal Maspari Journal International Journal of Humanity Studies (IJHS) JOIV : International Journal on Informatics Visualization Pendas : Jurnah Ilmiah Pendidikan Dasar J-MAS (Jurnal Manajemen dan Sains) MAGNA MEDICA: Berkala Ilmiah Kedokteran dan Kesehatan YUME : Journal of Management IJoASER (International Journal on Advanced Science, Education, and Religion) Psychology, Evaluation, and Technology in Educational Research Jurnal Perspektif Amnesty: Jurnal Riset Perpajakan Ilomata International Journal of Management JATI (Jurnal Mahasiswa Teknik Informatika) GAUSS: Jurnal Pendidikan Matematika JURNAL ILMIAH MAKSITEK Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Digital Teknologi Informasi Ilomata International Journal of Management Window of Community Dedication Journal Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Tebuireng: Journal of Islamic Studies and Society Jurnal Al-Qiyam Jurnal Tana Mana Lensa Ilmiah: Jurnal Manajemen dan Sumberdaya Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) LANTERA: JURNAL KOMUNIKASI DAN PENYIARAN ISLAM Economos : Jurnal Ekonomi dan Bisnis Jurnal Terapis Gigi dan Mulut Prosiding Temu Ilmiah Nasional Guru Serat Acitya Dedikasi : Jurnal Pengabdian Lentera Jurnal Tadris Matematika (JTMT) Commodities, Journal of Economic and Business AN-NIDA: Jurnal Pendidikan Islam Lantera: Jurnal Komunikasi dan Penyiaran Islam Mandalika Journal of Community Services Indonesian Journal of Humanities and Social Sciences Jurnal Gladiator
Ahmad Firdaus, Ahmad
Program Studi Ilmu Kelautan FMIPA, Universitas Sriwijaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Environmental Taxes: Challenges and Opportunities for Sustainable Development Firdaus, Ahmad; Wahab, Abdul; Mariana, Lina; Munifa, Munifa
Jurnal Riset Perpajakan: Amnesty Vol 7, No 2 (2024): November 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i2.16460

Abstract

This study explores the role of environmental taxes as a critical instrument for sustainable development, focusing on both the challenges and opportunities presented by their implementation in Indonesia. Environmental taxes, often termed "green taxes," are designed to mitigate environmental degradation by incentivizing industries to adopt eco-friendly practices and reduce their carbon footprint. Although Indonesia has made strides in incorporating environmental taxes through regulations like the carbon tax in Law No. 7 of 2021 and Government Regulation No. 46 of 2017, the application of these policies faces significant hurdles. Key challenges include limited public awareness and understanding of environmental taxes' benefits, as well as concerns over the financial impact on industries. Despite these obstacles, environmental taxes hold substantial potential for environmental enhancement by funding initiatives such as waste management, ecosystem restoration, and the promotion of renewable energy. This research emphasizes the importance of clear communication and collaboration among stakeholders to optimize the effectiveness of environmental tax policies, thereby contributing to Indonesia’s sustainable development goals.
Manajemen Kepala Madrasah dalam Meningkatkan Etos Kerja Guru Resti, Resti; Firdaus, Ahmad
An-nida: Jurnal Pendidikan Islam Vol. 10 No. 3 (2022): Juni
Publisher : Magister Pendidikan Agama Islam Universitas Islam Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30999/an-nida.v11i2.2822

Abstract

Penelitian ini dipicu oleh gambaran kondisi lapangan terkait dengan manajemen pengetahuan kepala madrasah. Fokus masalah dalam penelitian ini adalah manajemen kepala madrasah dalam meningkatkan etika kerja guru di MTs Thoriqotul Hidyah, Kecamatan Nagrak, Kabupaten Sukabumi. Penelitian ini bertujuan untuk menganalisis dan menemukan secara empiris tentang manajemen kepala madrasah dalam meningkatkan etika kerja guru di MTs Thoriqotul Hidayah, Kecamatan Nagrak, Kabupaten Sukabumi. Proses penyelidikan dilakukan melalui fenomena yang terjadi dalam perencanaan, pengorganisasian, pelaksanaan, pengawasan, dan dampak manajerial kepala madrasah dalam meningkatkan etika kerja guru di MTs Thoriqotul Hidayah. Filosofi dasar, teori, dan konsep yang dikembangkan dalam penelitian ini adalah manajemen kepala madrasah dalam meningkatkan etika kerja guru. Metode yang digunakan untuk mengumpulkan data adalah metode deskriptif analitis dan pendekatan kualitatif dengan teknik pengumpulan data berdasarkan observasi, wawancara, dan dokumentasi. Hasil penelitian pada tahap perencanaan, pengorganisasian, pelaksanaan, pemantauan, dan dampak telah dilakukan oleh peneliti sebagaimana dibuktikan oleh dokumen-dokumen seperti rancangan dokumen satu, penetapan pembagian jam dan mata pelajaran, serta standar pengawasan atau supervisi kepala madrasah dan dokumen lainnya.
Financial Management Strategies for Improving The Performance of Small and Medium Enterprises: A Case Study of Traditional Indonesian Food Outlets Darmawan, Dhany Isnaeni; Adiyanto, Yoga; Sunaryo, Deni; Firdaus, Ahmad
Ilomata International Journal of Management Vol. 6 No. 1 (2025): January 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v6i1.1444

Abstract

This study seeks to examine the impact of financial management on enhancing the performance of Micro, Small, and Medium Enterprises (MSMEs), particularly in traditional Indonesian food outlets. Data were gathered through direct observation of these MSMEs using primary sources. The research adopts an action research approach with a case study method. Data collection techniques included interviews, observations, and documentation. The analysis used Multiple Linear Regression, Classical Assumption Testing, and Hypothesis Testing with SPSS software. The findings reveal that financial planning, financial record-keeping, and the separation of personal and business finances have a significant and positive effect on the performance of MSMEs. The R-Square (R²) value of 0.825 indicates that these independent variables can explain 82.5% of MSME performance variation, while the remaining 17.5% is attributed to other factors not explored in this study. The practical implications of this research suggest that traditional Indonesian food MSMEs should emphasize structured financial planning, accurate financial record-keeping, and precise separation of personal and business finances. These practices will enable MSMEs to assess their performance better and make informed business decisions. The study recommends that MSMEs adopt sound financial planning practices, maintain precise financial records, and consistently separate personal from business finances. By doing so, MSMEs can improve their financial management, enhancing business performance and sustainability.
Penerapan Metode Dakwah Mujadalah di Majelis Taklim Anwar, Saeful; Firdaus, Ahmad
LANTERA: Jurnal Komunikasi dan Penyiaran Islam Vol. 1 No. 2 (2023): Juni
Publisher : Universitas Islam Nusantara, Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30999/lantera.v2i1.2692

Abstract

Tujuan penelitian ini untuk memahami metode dakwah mujadalah. Riset ini menggunakan pendekatan kualitatif dengan metode deskriptif-analitik. Fokus penelitian ini adalah menganalisis berbagai literatur dan fenomena dakwah kontemporer. Melalui studi ini, disimpulkan bahwa dalam konteks majelis taklim, metode dakwah mujadalah dapat diaplikasikan melalui berbagai media komunikasi modern seperti televisi, radio, internet, buletin, majalah, dan buku. Dalam era perkembangan teknologi informasi dan komunikasi, media-media ini dapat menjadi sarana efektif untuk menyampaikan pesan dakwah kepada masyarakat. Secara keseluruhan, penerapan metode dakwah mujadalah di majelis taklim dapat meningkatkan religiusitas umat, membangkitkan pemahaman yang lebih dalam, mengembangkan kecerdasan, serta memberikan sumbangsih dalam pembinaan dan peningkatan kualitas hidup umat Islam. Metode ini relevan dengan perkembangan zaman dan memberikan alternatif yang sesuai dengan kebutuhan masyarakat yang semakin kritis dan beragam dalam berpikir.
Pengaruh Struktur Aktiva Dan Pengukuran Perusahaan Terhadap Struktur Modal Pada PT Pelabuhan Indonesia IV (Persero) Wahab, Abdul; Firdaus, Ahmad
YUME : Journal of Management Vol 7, No 2 (2024)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v7i2.7287

Abstract

         Pengumpulan data menggunakan data sekunder dengan menggunakan teknik sampel jenuh (sensus). Populasi dalam penelitian ini adalah laporan keuangan dari 10 wilayah kerja pada PT. Pelabuhan Indonesia IV (Persero) selama 3 tahun (2017sampai dengan 2019), sedangkan sampel yang diambil jumlah pengamatan selama 3 tahun (2017-2019). Data yang diperoleh dianalisis dengan menggunakan analisis regresi linear berganda, uji t, uji F dan uji Koefisien Determinasi (R²) yang pengolahannya dilakukan dengan program SPSS versi 23.          Hasil penelitian menunjukkan bahwa hipotesis pertama, kedua dan ketiga yang diajukan diterima karena menunjukkan hasil uji hipotesis yang positif dan signifikan. Ini berarti bahwa struktur aktiva berpengaruh positif dan signifikan terhadap struktur modal dimana nilai thitung lebih besar dari nilai ttabel (2,146 > 2,048) dan nilai signifikansi tersebut lebih kecil dari taraf signifikansi 5% atau 0,05 (0,037 < 0,05), ukuran  perusahaan berpengaruh positif dan signifikan terhadap struktur modal dimana nilai thitung lebih besar dari nilai ttabel (3,277 > 2,048) dan nilai signifikansi tersebut lebih kecil dari taraf signifikansi 5%  atau 0,05 (0,002 < 0,05) serta struktur aktiva dan ukuran perusahaan secara simultan berpengaruh positif dan signifikan terhadap struktur modal. Hal tersebut dibuktikan oleh nilai Fhitung lebih besar dari nilai Ftabel (9,464 > 3,350) dan nilai signifikansi tersebut lebih kecil dari taraf signifikansi 5% atau 0,05 (0,000 < 0,05).Kata kunci: Struktur Aktiva; Ukuran Perusahaan; Struktur Modal
Implementasi Artificial Intelligence dalam Rekrutmen: Manfaat dan Tantangan di Industri 4.0 Firdaus, Ahmad
J-MAS (Jurnal Manajemen dan Sains) Vol 9, No 2 (2024): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v9i2.2083

Abstract

This study aims to explore the implementation of Artificial Intelligence (AI) in the recruitment process in the era of Industry 4.0, focusing on the benefits and challenges faced by companies. Utilizing a qualitative approach through in-depth interviews with recruitment teams, human resource managers, and candidates, the research finds that the adoption of AI brings several advantages, including enhanced efficiency in the selection process, improved screening accuracy, and an enriched candidate experience. However, significant challenges also arise, such as privacy and data security issues, a lack of transparency in algorithms, and regulatory uncertainties that may affect the adoption of this technology. The findings highlight the need for companies to address these challenges through the development of robust data protection policies, regular monitoring of algorithms, and educating both candidates and recruitment teams about AI usage. This research aims to provide insights for organizations in implementing AI ethically and effectively in the recruitment process.
Conditions for Fairness in Polygamy Permit Applications from the Perspective of Sangatta Religious Court Judges Firdaus, Ahmad; Andaryuni, Lilik
International Journal on Advanced Science, Education, and Religion Vol 8 No 2 (2025): IJoASER (International Journal on Advanced Science, Education)
Publisher : Sekolah Tinggi Agama Islam Al-Furqan, Makassar - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33648/ijoaser.v8i2.987

Abstract

This article analyzes the concept of fairness as a fundamental requirement in polygamous marriages, particularly in the context of applying for polygamy permits, from the perspective of judges at the Sangatta Religious Court. The research employs a qualitative field study approach, with data collected directly from the Sangatta Religious Court through observations, in-depth interviews, and documentation. The study's informants consist of three judges from the court. To ensure the validity and reliability of the data, triangulation methods and reliability testing were applied. The findings reveal that the judges at the Sangatta Religious Court interpret fairness in polygamous marriages primarily in material terms. Fairness is seen as the husband's ability to meet the basic needs of each wife—such as food, clothing, housing, and equitable night shifts—in a proportional manner, tailored to each wife's needs. Emotional aspects such as love, affection, and attention are considered subjective and thus fall outside the domain of judicial assessment of fairness. Furthermore, the requirement to act fairly is a critical factor influencing the approval of polygamy applications. This requirement is often presented through a formal statement of fairness delivered in court, which becomes a key consideration for judges during the decision-making process. The court's decision is also supported by trial evidence, corroborated by written documentation, and guided by considerations of potential benefits or harms resulting from the polygamous marriage.
PERBEDAAN KARIES GIGI YANG MENGKONSUMSI AIR PDAM DENGAN AIR SUMUR BOR DI DESA BINJAI PUNGGAL DENGAN DESA 7 DI KECAMATAN HALONG KABUPATEN BALANGAN firdaus, ahmad; amperawati, metty; nuryati, sri
JURNAL TERAPIS GIGI DAN MULUT Vol. 3 No. 1 (2022): JURNAL TERAPIS GIGI DAN MULUT
Publisher : Poltekkes Kemenkes Banjarmasin

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

Abstract

The dental and oral health is part of body health which can affect overallbody health. Dental caries is a problem of dental and mouth infections that are stillcommon in Indonesia. One of the factors causing high oral and dental healthproblems is the low pH level in water.This study aims to determine the differences in dental caries between consumingPDAM water and wellbore water at Desa Punggal Village and Desa 7 in KecamatanHalong, Kabupaten Balangan. The descriptive quantitative methode was used withobservational analytic. The population was all of Desa Binjai Punggal and Desa 7 inKecamatan Halong Kabupaten Balangan. Samples were taken using purposivesampling technique with the criteria of citizens aged ranges> 17 years. The number of samples is 40 respondents. The technique of analyzingused the Independent Sample T-Test test data with a confidence level of 95%.Results showed that the dental caries that consumed PDAM water were low that is2 people (10%), moderate 13 people (65%) and high 5 people (25%). Meanwhile,dental caries that consumed drilled well water were 9 people (45%) in the mediumcategory and 11 people (55%) high. Independent Sample T-Test results show that thevalue of Sig. (2-tailed) p = 0.027 means that there are significant differencesconducted.The conclusion of this study that there are significant differences in dental cariesthat consume PDAM water with wellbore water both in Desa Binjai Punggal and Desa 7at Kecamatan Halong, Kabupaten Balangan. Socialization is needed to the communityand local government in providing drinking water to the population with efforts toimprove the community's oral health.
PENGARUH KUALITAS PELAYANAN DAN KEUNGGULAN PRODUK TERHADAP LOYALITAS NASABAH PADA PT. BRI (PERSERO) TBK Wicaksana, Gilang Adi; Idris, Ahmad; Afrianto, Dadang; Firdaus, Ahmad
Commodities, Journal of Economic and Business Vol. 4 No. 3 (2024): January 2024
Publisher : FKDP (Forum Komunikasi Dosen Peneliti)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59689/commo.v4i3.974

Abstract

The purpose of this study was to determine the significant effect of service quality and product excellence on customer loyalty at PT. Bank Rakyat Indonesia (Persero) Tbk Gurah Kediri Work Unit partially and simultaneously in January-May 2020. The type of research used is quantitative research with a causal approach with the research population, namely all customers with a total of approximately 200 customers each month who make loans at PT. Bank Rakyat Indonesia (Persero) Tbk Gurah Work Unit. Data obtained from the results of questionnaires and surveys of research objects. Based on the research, it shows that there is a significant effect partially and simultaneously between service quality and product excellence on customer loyalty at PT. Bank Rakyat Indonesia Tbk, Gurah Kediri Work Unit. This is indicated by the service quality variable with the test results obtained t count 3,871, and product superiority 4,490 <t table 1,662, the F value count 20,138, the value> F table 3,098 and the significance value <significant level that is 0,000 <0.05, then the hypothesis H0 is rejected and Ha is accepted.
Conditions for Fairness in Polygamy Permit Applications from the Perspective of Sangatta Religious Court Judges Firdaus, Ahmad; Andaryuni, Lilik
International Journal on Advanced Science, Education, and Religion Vol 8 No 2 (2025): IJoASER (International Journal on Advanced Science, Education)
Publisher : Sekolah Tinggi Agama Islam Al-Furqan, Makassar - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33648/ijoaser.v8i2.987

Abstract

This article analyzes the concept of fairness as a fundamental requirement in polygamous marriages, particularly in the context of applying for polygamy permits, from the perspective of judges at the Sangatta Religious Court. The research employs a qualitative field study approach, with data collected directly from the Sangatta Religious Court through observations, in-depth interviews, and documentation. The study's informants consist of three judges from the court. To ensure the validity and reliability of the data, triangulation methods and reliability testing were applied. The findings reveal that the judges at the Sangatta Religious Court interpret fairness in polygamous marriages primarily in material terms. Fairness is seen as the husband's ability to meet the basic needs of each wife—such as food, clothing, housing, and equitable night shifts—in a proportional manner, tailored to each wife's needs. Emotional aspects such as love, affection, and attention are considered subjective and thus fall outside the domain of judicial assessment of fairness. Furthermore, the requirement to act fairly is a critical factor influencing the approval of polygamy applications. This requirement is often presented through a formal statement of fairness delivered in court, which becomes a key consideration for judges during the decision-making process. The court's decision is also supported by trial evidence, corroborated by written documentation, and guided by considerations of potential benefits or harms resulting from the polygamous marriage.
Co-Authors Ab Razak, Mohd Faizal Abdul Wahab Adi Siswanto Afrianto, Dadang Alde Alanda, Alde Aldo Erianda, Aldo Amalia, Firqo amperawati, metty Azhary, Muhammad Royyan Faqih Azizi, Muhammad Azmidar Azmidar, Azmidar bin Asis, Joharis Buhaerah Buhaerah, Buhaerah Busrah, Zulfiqar Cindy Desiana Darmawan, Dhany Isnaeni Deni Sunaryo, Deni Dwiputri, Adelita Vega Eko Budi Satoto Endang Fatmawati Era Catur Prasetya Faiz, Muhammad Fauzi, Fahrian Al Hairul Anwar, Hairul Hartoni ., Hartoni Hasbillah, Ahmad Ubaydi Hilma, Hidayatul Maslakha Hisham, Syifak Izhar Idris, Ahmad Indarwati Indarwati Irkadiratna, Aderisti Irwan Abdullah Jati, prihatina Jusdienar, Akka Latifah Kadhum, Laith M Kahar Kamarudin, Nur Khairani Lailiyah, Sufil Lien Maulina Lilik Andaryuni Lina - Mariana, Lina - Lukman Hakim M.Pd, Drs. Hermanzoni, M.Pd, Prof.Dr. Alnedral, Mabruroh, Mabruroh Maryono, Iyon Melki Melki Milisani, Meirna Muhammad Agus Muljanto Muhammad Asir Muhammad Muslih munifa, Munifa Mushtaq, Waheed Narulitia, Adinda Nisa, Sifa Khoridatun Nugraha, Adi Satria Nur Sandi Marsuni Odien Rosidin Oktayudra, Farhan Osman, Mohd Zamri Paray Theo Lonando Pratikno, Yuni Rachman, Siswati Ramadani, Fahri Ratnawita Ratnawita Resti Resti Riris Aryawati Rosid Bahar S.Pd. M.Pd, Sari Mariati, Saeful Anwar, Saeful Secka, Absa Setyobudi Setyobudi Shahreen Kasim, Shahreen Shofia Zahra Agustina Siti Choiriyah Siti Utami Dewi Ningrum Slamet, Rokhmad Solehudin, Solehudin Sri Nuryati Sri Wahyuningsih Suprapto Suprapto Walid, Miftahul Wicaksana, Gilang Adi Yoga Adiyanto, Yoga Yuliani, Nur Fadny Yuyu Yuhana