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The Influence Of Aggressive Financial Reporting Of The Company Toward Aggressive Tax Reporting In Agricultural Companies Wulan, Mulyaning; Ilhamdi, Ilhamdi; Qistiyah, Kunti Jeihan
Agregat: Jurnal Ekonomi dan Bisnis Vol 3 No 2 (2019): September
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (761.216 KB) | DOI: 10.22236/agregat_vol3/is2pp167-190

Abstract

This study aims to determine the influence of aggressive financial reporting, ROA, DAR, and Size OF The Company toward Aggressive Tax Reporting (ATR) in agricultural companies listed in Daftar Efek Syariah (DES) during period 2013-2016. The sampling method is purposive sampling. The data analyzed using multiple regression for dated panel with significance level 5% (0,05). The choosing model test showed that model used in this study is the Fixed Effect Model (FEM). Simultaneously all independent variables from model had significant influence toward dependent variable (ATR). Partially aggressive financial reporting, ROA, and DAR that had significance influence toward ETR, while variable size had unsignificant influence. The research also showed that there is trade off between aggressive financial reporting and aggressive tax reporting.
PERAN PEBANKAN SYARIAH TERHADAP PERTUMBUHAN EKONOMI DI INDONESIA Ilhamdi, Ilhamdi
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 9, No 2 (2020): JURNAL AUDIT DAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNTAN
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v9i2.42588

Abstract

This study aims to determine the role of Islamic banking on economic growth in Indonesia and to compared it with conventional banks. In recent years, Islamic banking has increased in terms of assets. By using panel data regression, this study examines the effect of Islamic banking on economic growth. Besides that, how big is the level of elasticity to economic growth. This study uses secondary data in the form of Gross Domestic Product (GDP), Islamic banking financing and credit by conventional banks. The results showed that Islamic banking and conventional banks had a positive impact on economic growth with the level of elasticity of Islamic banking still below conventional banks. So the existence of Islamic and conventional banks does not always replace, but complement each other in Indonesia.
Analisis Faktor Faktor Yang Mempengaruhi Produksi Pembenihan Ikan Mas Terhadap Pendapatan Petani (Studi Kasus di Kabupaten Aceh Tenggara) Ilhamdi, Ilhamdi; Hasnudi, Hasnudi; Harahap, Gustami
AGRISAINS: Jurnal Ilmiah Magister Agribisnis Vol 2, No 2 (2020): AGRISAINS: Jurnal Ilmiah Magister Agribisnis JULI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/agrisains.v2i2.294

Abstract

 Goldfish is one type of fish that have a fairly high economic value, it contains a lot of protein and cheaper. Fish hatchery is an activity that doing fish hatchery that will be produced fish seed, then followed up with the activities of breeding and growing. This study was carried out in the district of Lawe Bulan and the District Deleng Pokhisen Southeast Aceh district of Aceh province. Where the study area was determined by purposively. The purpose of this study was to analyze the business income of hatchery goldfish and financial feasibility, determining capital influence, large pool, the number of the parent, food seed, the labor against income of farmers seeder carp and analyze the influence of the level of education and experience of the farmers' income carp in the District Southeast Aceh. The sampling method used is the census method that is the entire population of the research sample. Data analysis method used is descriptive analysis method. To test the first hypothesis using Business Analysis, to examine the second hypothesis using analysis of Cobb-Douglas. To test the three hypotheses using Multiple Linear Regression Analysis with SPSS for Windows version 20. The results showed an average net income hatchery operations goldfish is Rp 5.814.200,- per production cycle. In terms of financial feasibility on carp hatchery operations in Southeast Aceh District covers the calculation of R/C ratio of 1.41. PP 4.8. BEP 2620834.0. Thus carp hatchery operations in Southeast Aceh district can provide benefits to farmers and to develop. Cobb-Douglas analyzes the results of each of the factors of production that have a significant effect (positive) is fodder seed (1.002), labor (0.908) and the parent (0.051). While the production factor is capital no significant effect (-0.028) and spacious pool (-0.164). Results Regression analysis of factors affecting skills that the education level (0.032) and experience (0,181).
Kontribusi Lapisan Hidroksiapatit pada Purwarupa Implan Titanium terhadap Nilai Osseointegrasi Melalui Removal Torque Test Gunawarman, Gunawarman; Affi, Jon; Ilhamdi, Ilhamdi; Nuswantoro, Nuzul Ficky; Tjong, Djong Hon; Manjas, Menkher
JMPM (Jurnal Material dan Proses Manufaktur) Vol 5, No 2 (2021): December
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jmpm.v5i2.13904

Abstract

Biomaterial titanium mulai banyak digunakan sebagai bahan implan karena mempunyai kekuatan tinggi, lentur, tahan korosi dan biokompatibilitas yang baik. Namun demikian, titanium bersifat bioinert yang membuatnya tidak bisa berinteraksi dan menyatu dengan jaringan hidup. Untuk menutup kelemahan ini, titanium perlu dilapisi dengan bahan yang mempunyai bioaktivitas tinggi seperti biokeramik hidroksiapatit (HA). Pada studi ini, pelapisan HA telah dilakukan pada purwarupa implan berbentuk sekrup yang terbuat dari paduan titanium tipe β yang relatif baru dikembangkan, yakni Ti-29Nb-13Ta-4.6Zr (TNTZ). Proses pelapisan dilakukan dengan menggunakan metode Electrophoretic Deposition (EPD). Lapisan HA pada permukaan TNTZ meningkatkan bioaktivitas implan logam ini sehingga memicu proses penyatuan implan dengan jaringan hidup (osseointegration). Parameter yang digunakan untuk menentukan nilai osseointegrasi ini adalah besarnya gaya puntiran (torsi) yang dibutuhkan untuk melepaskan sekrup dari tulang dengan menggunakan alat removal torque tester (RTT). Untuk itu, sekrup TNTZ berukuran M3x0.5 yang tidak dilapisi HA (tanpa HA) dan yang sudah dilapisi HA (lapis HA) ditanamkan pada paha atas (tibia) hewan uji mencit Rattus norvegicus Wistar kemudian dipelihara selama 2 (dua) minggu. Setelah itu, hewan uji dimatikan, dan besaran torsi untuk melepaskan masing-masing sekrup dari tibia mencit diukur dengan alat RTT tersebut, dan dilanjutkan dengan analisis histopatologi pada jaringan bekas pemasangan implan. Hasil studi menunjukkan bahwa implan TNTZ dengan lapis HA memiliki nilai osseointegrasi yang jauh lebih tinggi (470%) dari implan tanpa HA. Analisis histopatologi menunjukkan bahwa proses pembentukan jaringan baru (osteogenesis) yang jauh lebih banyak pada jaringan tulang yang dipasangi implan TNTZ lapis HA dibandingkan dengan tanpa HA. Disamping itu, adanya lapisan  HA pada permukaan implan juga mampu mengurangi reaksi inflamasi yang berlebihan pada jaringan tulang hewan uji dalam waktu yang relatif singkat.Titanium biomaterials are starting to be widely used as implant materials because they have high strength, flexibility, corrosion resistance and good biocompatibility. However, titanium is bioinert which makes it unable to interact and blend with living tissue. To cover this weakness, titanium needs to be coated with a material that has high bioactivity such as hydroxyapatite (HA) bioceramic. In this study, HA coating was carried out on a screw-shaped implant prototype made of a relatively recently developed -type titanium alloy, namely Ti-29Nb-13Ta-4.6Zr (TNTZ). The coating process is carried out using the Electrophoretic Deposition (EPD) method. The HA layer on the TNTZ surface increases the bioactivity of these metallic implants thereby triggering the process of implant integration with living tissue (osseointegration). The parameter used to determine the osseointegration value is the amount of torsion required to remove the screw from the bone using a removal torque tester (RTT). For this reason, TNTZ screws measuring M3x0.5 which were not coated with HA (without HA) and which had been coated with HA (HA coated) were implanted in the upper thigh (tibia) of Rattus norvegicus Wistar mice and then reared for 2 (two) weeks. After that, the test animals were turned off, and the magnitude of the torque to remove each screw from the tibia of mice was measured with the RTT device, and continued with histopathological analysis of the implanted tissue. The results of the study showed that TNTZ implants with HA coating had a much higher osseointegration value (470%) than implants without HA. Histopathological analysis showed that the process of new tissue formation (osteogenesis) was much more abundant in bone tissue with HA-coated TNTZ implants compared to those without HA. In addition, the presence of an HA layer on the surface of the implant was also able to reduce the excessive inflammatory reaction in the bone tissue of the test animals in a relatively short time.