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All Journal Jurnal Teknik Kimia USU Primary: Jurnal Pendidikan Guru Sekolah Dasar Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat al-Afkar, Journal For Islamic Studies Pendas : Jurnah Ilmiah Pendidikan Dasar Sunan Kalijaga International Journal on Islamic Educational Research Jurnal Insan Farmasi Indonesia Jurnal Ilmu Komunikasi Balayudha (JIKOBA) Jurnal Teknik Kimia USU Jurnal Akuntansi dan Keuangan Formosa Journal of Sustainable Research (FJSR) IKHLAS: Jurnal Pengabdian Dosen dan Mahasiswa FingeR: Journal of Elementary School Jurnal Agro Fabrica Jurnal Pendidikan Anak Usia Dini Tarbiyah Darussalam : Jurnal Ilmiah Kependidikan dan Keagamaan JIEP: Jurnal Ilmu Ekonomi dan Pembangunan ETNOPEDAGOGI: Jurnal Pendidikan dan Kebudayaan Jurnal Cendekia Islam Indonesia Darussalam : Jurnal Ilmiah Islam dan Sosial Bhakti: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Rahimah
Institut Teknologi Sawit Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Physics Social Sciences Other

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PENERAPAN MEDIA GAMBAR UNTUK MENINGKATKAN HASIL BELAJAR MATEMATIKA SISWA KELAS IV SDN 003 TEMBILAHAN KOTA KECAMATAN TEMBILAHAN KABUPATEN INDRAGIRI HILIR Rahimah
Primary: Jurnal Pendidikan Guru Sekolah Dasar Vol. 6 No. 2 (2017): October
Publisher : Laboratorium Program Studi Pendidikan Guru Sekolah Dasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33578/

Abstract

The background of this study is the low learning outcomes of mathematics students, from 20 students only 7 students (35%) with an average value of 56.00. This study aims to improve students' mathematics learning outcomes by applying the image media in the learning process. This research is a classroom action research, conducted in class IV SDN 003 Tembilahan Kota, this research is conducted in two cycles with four stages: planning, implementation, observation and reflection. The result of research indicate that the acquisition of mathematics learning outcomes of students in cycle I the total number of students who completed totaled 13 students (65.00%) with an average score of 72.50. In cycle II the number of completed students amounted to 19 students (95.00%) with an average score of 83.25. Based on the results of this study, it can be concluded that the application of image media can improve student learning outcomes of grade IV SDN 003 Tembilahan Kota, Kecamatan Tembilahan, Kabupaten Indragiri Hilir.
Faktor-Faktor yang Mempengaruhi Penghindaran Pajak Diukur Menggunakan Rasio Keuangan Rahimah
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5905

Abstract

This study aims to examine the effect of profitability, leverage, liquidity, and firm size on tax avoidance in Indonesian manufacturing companies during 2020–2024. The research employed a quantitative approach using multiple linear regression analysis on 13 sampled companies selected through purposive sampling. The research employed a quantitative approach using multiple linear regression analysis on 13 sampled companies selected through purposive sampling. The novelty of this study lies in its integrative approach, which simultaneously evaluates the impact of financial ratios on tax avoidance, proxied by the Cash Effective Tax Rate. The findings reveal that profitability, liquidity, and firm size significantly influence tax avoidance, while leverage has no effect. These results support agency theory, which highlights the conflict of interest between management and shareholders in tax strategies. The study provides practical implications for regulators to strengthen oversight of large and highly liquid firms, for investors to assess corporate governance quality, and for management to design tax avoidance strategies cautiously to avoid legal and reputational risks.
STRATEGI GURU MELALUI METODE TAHQIQ DALAM PENGUATAN HAFALAN AL-QUR’AN SISWA BUMBRUNG SUKSA ISLAMIC BOARDING SCHOOL, THAILAND Pasaribu, Rahmat; Rahimah
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 01 (2026): Volume 11 No. 01 Maret 2026 Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i01.41032

Abstract

This study aims to analyze teacher strategies through the tahqiq method in strengthening students’ Qur’an memorization at Bumbrung Suksa Islamic Boarding School, Thailand. The research is based on the importance of teachers’ roles in ensuring the accuracy of Qur’anic recitation, memorization, and comprehension of its meanings. The tahqiq method emphasizes precision in articulation, attention to makhraj, characteristics of letters, and correct application of tajwid through deliberate and reflective reading. This research employed a descriptive qualitative method, with data collected through direct observation and in-depth interviews with Qur’an teachers and school administrators. The data were analyzed inductively through stages of reduction, presentation, and conclusion drawing. The findings indicate that the implementation of the tahqiq method effectively improves students’ memorization quality and recitation accuracy. Supporting factors include teachers’ mastery of tajwid, spiritual guidance, the religious environment of the boarding school, and adequate learning facilities. Meanwhile, inhibiting factors include limited study time, variations in students’ phonetic abilities and memory capacity, as well as language barriers in pronouncing Arabic letters. Overall, the tahqiq method not only enhances Qur’anic memorization but also nurtures Qur’anic character traits such as discipline, patience, and devotion. Therefore, teacher strategies through the tahqiq method serve as an effective and applicable model for improving Qur’an memorization and instilling spiritual values in modern Islamic educational institutions like Bumbrung Suksa Islamic Boarding School, Thailand.
PENGARUH LAJU KALOR TERHADAP EFISIENSI BOILER PADA PABRIK KELAPA SAWIT Rahimah; Effendi, Zulham; Zakwan
Jurnal Agro Fabrica Vol. 7 No. 2 (2025): Desember 2025
Publisher : Institut Teknologi Sawit Indonesia (ITSI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47199/jaf.v7i2.382

Abstract

Several factors that affect boiler efficiency in Palm Oil Mill are saturated pressure, feed water temperature, steam temperature, amount of steam produced, amount of fuel consumption, and calorific value of fuel combustion. The purpose of this study is to obtain the relationship between saturated pressure variations and boiler efficiency, the relationship between feed water temperature variations and boiler efficiency, the relationship between variations in the amount of steam produced and boiler efficiency, and to analyze the calorific value of 75% fiber fuel + 25% shell and Water Tube boiler efficiency. From the analysis results that have been carried out, it was obtained that the relationship between saturated pressure variations and boiler efficiency is not constant, but fluctuates. The relationship between feed water temperature variations and boiler efficiency shows an inconsistent pattern, while the relationship between variations in the amount of steam produced and boiler efficiency is relatively constant and increasing. The high combustion calorific value (HHV) is 21323.584 kJ/kg, and the low combustion calorific value (LHV) is 18083.584 kJ/kg. The highest boiler efficiency value produced is 68% and the lowest boiler efficiency value produced is 49%.
PEMANFAATAN LIMBAH TEMPURUNG KELAPA MENJADI BRIKET ARANG DI DESA UJUNG RAMBE, KECAMATAN BANGUN PURBA KABUPATEN DELI SERDANG Sri Wahyuna Saragih; Rahimah; Friska Anggraini Barus; Busrizal Faisal; Adi Pranata; Toto Budianto; Yudha Febri Pramudiansyah; Muhammad Ferza; Budi Mulyara
BHAKTI: JURNAL PENGABDIAN DAN PEMBERDAYAAN MASYARAKAT Vol. 3 No. 02 (2024): Desember
Publisher : Universitas Islam Tribakti (UIT) Lirboyo Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33367/bjppm.v3i02.6413

Abstract

Coconut plantations produce residue or waste that has not been utilized optimally. There are three types of waste produced by coconut plantations, namely solid waste, liquid waste and gas. One use of coconut solid waste is to use it as a renewable energy source or as an alternative fuel such as making charcoal briquettes. This potential illustration can be used as a waste processing innovation, which does not rule out the possibility of making society's economic cycle better. The aim of this research is to provide education to the people of Ujung Rambe Village, Bangun Purba District, Deli Serdang Regency about the use of coconut shell waste into charcoal briquettes. Providing education to the people of Ujung Rambe Village, Bangun Purba District, Deli Serdang Regency turns the process of making charcoal briquettes into a side income so that it can improve the community's economic benefits in daily life
Co-Authors Adi Pranata Aisyah Anisa Khadijah, Nur Apriyanti, Siti Nur Arisna Wahyuni Barusi, Atika Busrizal Faisal Butar-Butar, Revaldo Chandriyati, Ika Desy Maya Sari Diah, Ahma Eva Susanti Fachrizal Fitriyah, Atik Friska Anggraini Barus Giyanto Giyanto Hayatina, Maulida Heni Pujiastuti Heri Purwanto Ika Ucha Pradifta Rangkuti Isra’ Pasu Mutiara Khairawati Khalilurrahman lubis, Affrida Yani Lubis, Affridha Yani Lubis, Afridha Yani Maisarah Majdi, Muhammad Manurung, Emy Fadillah Mauli Anshori Misbahul Munir Mubarokah, Siti Muhammad Ferza Muhammad Hafiz Muhammad Syukri Mulyara, Budi Munawwarah Murianto Muzdhalifah Nasution, Khairina Nurhidayat, Taufik Nursukma Suri Nurul Husna Pada Mulia Raja Pasaribu, Rahmat Pujiati Putra, Pramono Dimas Dwi Rahmad Fauzan As Meuraxa Rahmawati Rahmi Muthia Raudatul Hasanah Risky Andreono Saragih, Desi Asmaini Saragih, Desi Asmiani SAUKANI, MHD AHYAR Sidiq, Abdurrahman Sri Wahyuna Saragih Tama Harahap, Khaidir Ali Toto Budianto Wahyuni, Arisna Winardi, Rafael Remit Yudha Febri Pramudiansyah YUNITA Zahriani, Nurul Zakwan Zakwan Zannah, Noer Zulham Effendi