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All Journal Tadabbur: Jurnal Peradaban Islam Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi
Birrul Walidain
Unknown Affiliation
Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Perilaku Siswa dalam Proses Pembelajaran PAI di SMP Islam Darul Ulum Banda Aceh dan SMP Insyafuddin Banda Aceh Birrul Walidain
Tadabbur: Jurnal Peradaban Islam Vol 3 No 1 (2021): Tadabbur: Jurnal Peradaban Islam
Publisher : Master's degree Department of Islamic Education Postgraduate Program of Universitas Islam Negeri (State Islamic University) Ar-Raniry, Banda Aceh in cooperation with Center for Research and Community Service (LP2M)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/tadabbur.v3i1.144

Abstract

Student behaviors are the nature of actions possessed by students which are influenced by customs, attitudes, emotions, values, ethics, power, persuasion, and genetics. Student behaviors are grouped into reasonable behaviors, acceptable behaviors, strange behaviors, and deviant behaviors. However, what has been portrayed today in both international and local media is that there are many deviations in the student behaviors especially at the junior high school level. Therefore, the present study aimed to investigate the types of student behaviors in the learning process at school, the procedures in developing the student behaviors within the Islamic religious education learning process, and the obstacles in developing the student behaviors within the Islamic religious education learning process. The study took place at two public junior high schools, SMP Islam Darul Ulum Banda Aceh and SMP Inshafuddin Banda Aceh. The study used a descriptive method with a qualitative approach. The results of the study showed that the types of student behaviors in the learning process varied greatly. There were students who were passive and those who were active. In terms of the porcedures, is done by analyzing the needs of students. Further, the obstacles in developing the student behaviors included the lack of attention from the parents/guardians regarding changes in the student behaviors and the lack of communication between the teachers, the parents/guardians, and the Islamic education teachers.
KINERJA KEUANGAN: KEPATUHAN WAJIB PAJAK DAN INSENTIF PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA SEKTOR MAKANAN DAN MINUMAN Puspita Maelani; Muthia Ulfa; Birrul Walidain
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the effect of tax compliance and tax incentives on financial performance with company size as a moderating variable in the food and beverage sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The research method used is an associative quantitative method with secondary data obtained from the companies' financial reports. The research sample was determined using a purposive sampling technique, resulting in 20 companies with a total of 100 observations. Data analysis was conducted through descriptive statistics, multiple linear regression, and Moderated Regression Analysis (MRA). The results of the study indicate that tax compliance has a negative and significant effect on financial performance, while tax incentives have a positive and significant effect on financial performance. In addition, company size is unable to moderate the effect of tax compliance on financial performance or the effect of tax incentives on financial performance. The conclusion of this study shows that increasing tax compliance tends to decrease financial performance in the short term due to the increasing tax burden, while the use of tax incentives can improve financial performance through fiscal efficiency, and company size does not act as a moderating variable in this relationship. Keywords: Financial Performance, Tax Compliance, Tax Incentives, Company Size, Moderated Regression Analysis (MRA
Co-Authors Muthia Ulfa Puspita Maelani