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All Journal JURNAL RISET AKUNTANSI GOING CONCERN Wardah Jurnal Ilmiah Rekayasa Pertanian dan Biosistem
Indonesia, Indonesia
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Pengelolaan Aktivitas Jaulah Jamaah Tabligh di Kecamatan Bilah Hilir Kabupaten Labuhan Batu Haikal, Muhammad Fachran; Syarif, Adam; Indonesia, Indonesia
Wardah Vol 25 No 1 (2024): Wardah
Publisher : Fakultas Dakwah dan Komunikasi Universitas Islam Negeri Raden Fatah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/wardah.v25i1.22990

Abstract

This study investigates and analyzes the management of Tabling Jamaah Jaulah activities in Bilah Hilir sub-district, Labuhan Batu Regency, North Sumatra. This study employs a qualitative approach and case study method. Data was gathered through interviews, observations, and documentation, with informants including members of the Tabligh, local communities, and sub-district officials. The data was analyzed using data reduction, data presentation, and conclusion. The findings show that Tabligh activities are managed collectively and participative, involving planning, implementation, and evaluation. The management is consistent with the concept of dawah and motivation taught in Islam. The Jamaah Tabligh also preaches using humanist, inclusive, and dialogical strategies and methods, focusing on morals and manners, respecting and appreciating the local community, and inviting rather than forcing. The Jamaah Tabligh also adheres to its six principles, which are Kalimah Thoyyibah, Salat Khusyu wal Khudu, Ilmu and Zikir, Ikraamul Muslimin, Ikhlas and Niyyat, and Dakwah Tabligh. The Jamaah Tabligh has both positive and negative effects and internal and external challenges when preaching. This study suggests methods to improve resources, skills, coordination, discipline, understanding, and proper application of Islamic teachings, as well as overcome existing attitudes, differences, interventions, influences, and slander.
Performa Tungku Hibrid Energi Surya dan Gas untuk Alat Pengering Kabinet dengan Sistem Cerdas Indonesia, Indonesia; Mursalim, Mursalim; Amalia, Anugerah Fitri
Jurnal Ilmiah Rekayasa Pertanian dan Biosistem Vol 12 No 1 (2024): Jurnal Ilmiah Rekayasa Pertanian dan Biosistem
Publisher : Fakultas Teknologi Pangan & Agroindustri (Fatepa) Universitas Mataram dan Perhimpunan Teknik Pertanian (PERTETA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jrpb.v12i1.616

Abstract

This study aims to evaluate the performance of a cabinet dryer that uses hybrid solar energy and LPG. Renewable energy is essential for agricultural drying. This hybrid system dryer uses fuzzy logic and expert system technology to optimize the amount of energy used. The test methods include tests of solar collectors, air and gas valves, and drying and energy consumption using 10 kg of fresh sago. The results show that hybrid and non-hybrid (gas only) fulfill sago's temperature and moisture content requirements for drying. With the integration of fuzzy logic and expert system technology, the machine can optimize solar and gas energy efficiency, resulting in 53% out of 100% savings compared to non-hybrid. In addition to energy savings, the operating cost of the hybrid system is cheaper than non-hybrid. In conclusion, applying a solar-LPG hybrid system in a cabinet-type dryer can optimize performance and reduce energy consumption and operating costs.
PENGARUH TRANSFER PRICING DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2020-2022 Candra, Ni Komang; Indonesia, Indonesia; Tallane, Yoan Yohana
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 4 (2023)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v18i4.53191

Abstract

Tax avoidance is an effort made by companies to reduce taxes but does not violate applicable laws or regulations. This study was conducted to determine the effect of transfer pricing and leverage carried out by companies on tax avoidance efforts in property and real estate companies on the Indonesia Stock Exchange using secondary data with the samples used being balance sheets and profit and loss reports. This study uses samples from property and real estate companies listed on the Indonesia Stock Exchange for the 2020-2021 period. The transfer pricing variable is known to have no significant influence on tax avoidance and the leverage variable is also concluded to have no significant influence on tax avoidance. This can be seen in the results of statistical tests, normality tests, autocorrelation tests, T and F significance tests, as well as coefficient of determination tests which explain the existing variables.
Co-Authors Amalia, Anugerah Fitri Candra, Ni Komang Haikal, Muhammad Fachran Mursalim Mursalim Syarif, Adam Tallane, Yoan Yohana