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All Journal Psikis : Jurnal Psikologi Islami International Business and Accounting Research Journal Spektra: Jurnal Fisika dan Aplikasinya
Azhar Abdul Rahman, Azhar Abdul
Unknown Affiliation
Aerospace Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Materials Science & Nanotechnology Physics

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Conceptual Framework for IFRS Adoption, Audit Quality and Earnings Management: The Case of Bangladesh Hasan, Mohammad Tariq; Rahman, Azhar Abdul
International Business and Accounting Research Journal Vol 3, No 1 (2019): January 2019
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (476.823 KB) | DOI: 10.15294/ibarj.v3i1.56

Abstract

This study propose to explore the moderating role of audit quality on the relationship between IFRS adoption and earnings management as well as the effect of IFRS adoption on earnings management in the context of Bangladesh, as developing economy. Earlier literature document that the relationship among IFRS adoption, audit quality and earnings management are not conclusive. In case of IFRS adoption, it is incoherent which may be the result of difference in culture, practices and legal strength of the country. This study considers discretionary accruals as proxy of earnings management which is measured by the extended modified Jones model. Moreover, the influence of audit quality on the association between IFRS adoption and earnings management is also proposed to investigate. This study expects to explore the effect of IFRS adoption on earnings management in the context of developing country, like Bangladesh. It may be informative for the reader to understand the outcome of IFRS adoption, audit quality on earnings management in developing economy.
AL-QUR’AN DAN DZIKIR : APAKAH EFEKTIF MENGATASI KECEMASAN KARENA COVID-19 SEBAGAI KONDISI PANDEMI? Hidayat, Bahril; Rahman, Azhar Abdul; Nugroho, Sigit; Leybina, Anna V; Muliadi, Rahmad; Listyani, Nilla; Lubis, Layla Takhfa
Psikis : Jurnal Psikologi Islami Vol 9 No 1 (2023): Psikis : Jurnal Psikologi Islami
Publisher : Program Studi Psikologi Islam, Fakultas Psikologi, Universitas Islam Negeri Raden Fatah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/psikis.v9i1.16634

Abstract

The Covid-19 outbreak in addition to causing a health emergency also affects psychologically. This is because people are worried for their safety, which causes them to be more alert and suspicious. Excessive anxiety can be categorized as a mental disorder. The Al-Qur'an contains various components needed by mankind as guidelines for achieving prosperity in this world and the hereafter. Reading Qur'an and doing dhikr (dzikir) every day can reduce a person's anxiety level and provide continuous calm which turns out to be a very effective therapy for a person in dealing with life stressors. This research is trying to prove that the Qur'an and dhikr can be a strategy to overcome anxiety during Covid-19. This study employed a literature review research design with PRISMA analytical technique. The articles analyzed in this study were 13 articles. The results showed that the provision of therapy using the Al-Qur’an and dhikr gives a person peace, happiness, and security which can reduce anxiety level because of Covid-19. The results of this research are expected to become a reference for practitioners, researchers, and policy makers to use the Islamic therapy approach and other religious spiritual approach in line with the need of every country facing a pandemic, especially in Indonesia, Malaysia, and Russia.
ABU ZAYD AL-BALKHI'S PERSPECTIVE ON DEPRESSION AND ANXIETY IN 'MASALIH AL-ABDAN WA AL-ANFUS' Raudah, Shalawati Fi; Arief, Yanwar; Rahman, Azhar Abdul
Psikis : Jurnal Psikologi Islami Vol 9 No 2 (2023): Psikis : Jurnal Psikologi Islami
Publisher : Program Studi Psikologi Islam, Fakultas Psikologi, Universitas Islam Negeri Raden Fatah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/psikis.v9i2.19621

Abstract

Abu Zayd al-Balkhi was a Muslim polymath who made significant contributions to the field of psychology, particularly in his views on depression and anxiety. This research aims to comprehend al-Balkhi’s perspective on depression and anxiety in the context of Islam during his time and to contribute to the understanding of mental health that aligns with Islamic values. The study employs a literature research method to analyze his main work, “Masalih al-Abdan wa al-Anfus”, and investigates al-Balkhi’s opinions on depression and anxiety. Researchers also classify different types of depression and the understanding of anxiety as proposed by al-Balkhi. The research findings reveal that al-Balkhi was one of the early pioneers in understanding mental disorders by categorizing psychological symptoms within a more modern framework. Furthermore, the study highlights his views on the connection between physical and mental health and emphasizes the significance of maintaining a balance between the two.
COMBINED METHOD OF BULK MATERIAL SHIELDING EVALUATION FOR 200 MEV HIGH ENERGY NEUTRON SOURCE USING PHITS MODELLING AND PARTIAL DENSITY Aliyah, Fitrotun; Rahman, Azhar Abdul; Md Radzi, Yasmin; Kambali, Imam
Spektra: Jurnal Fisika dan Aplikasinya Vol. 8 No. 1 (2023): SPEKTRA: Jurnal Fisika dan Aplikasinya, Volume 8 Issue 1, April 2023
Publisher : Program Studi Fisika Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/SPEKTRA.081.01

Abstract

Neutron encounters difficulties in shielding protection. Thus, many researchers have performed simulation and experimental research on neutron shielding materials. The characteristic of materials is highly dependent on neutron energy. The evaluation of neutron shielding for various materials, such as iron, concrete, aluminum, and borated polyethylene (BPE), was conducted in this paper through simulation using a Monte Carlo code of PHITS 3.27 and calculation via partial density method. A mono-energetic neutron source with an energy of 200 MeV is emitted perpendicular to the shielding material with a thickness of 105 cm. The parameters measured in this analysis include flux, fast neutron removal cross-section, neutron depth dose, ambient dose H*(10) equivalent, and neutron dose reduction factor (RF). Results show that iron is a good material against high-energy neutron and secondary photon radiation at the energy range with the highest removal cross-section and the lowest RF value (0.39), followed by concrete, BPE, and aluminum. The integrated fluence and effective dose profiles were consistent with previous results in the literature. Benchmarking calculation of neutron dose RF was conducted with other publications and was in good agreement within the value range.
Co-Authors Arief, Yanwar Fathiyyah Abu Bakar, Fathiyyah Abu Fitrotun Aliyah Hasan Fauzi, Hasan Hasan, Mohammad Tariq Hidayat, Bahril Imam Kambali Leybina, Anna V Listyani, Nilla Lois Mahoney, Lois Lois S. Mahoney, Lois S. Lubis, Layla Takhfa Md Radzi, Yasmin Mohd Farid Asraf, Mohd Farid Muliadi, Rahmad Raudah, Shalawati Fi Sigit Nugroho