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Teknik Budidaya Azolla microphylla pada Media Ember dan Kolam Terpal Effendi, Irwan; Illahi, Ilham
Journal of Rural and Urban Community Empowerment Vol. 1 No. 1 (2019)
Publisher : Fakultas Perikanan dan Kelautan Universitas Riau

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Abstract

Azolla microphylla is a water nail plant that may not be too well known to the wider community. But actually, these water-nail plants that are in the genus Azollaceae have a variety of benefits, there are several benefits, especially in the agricultural sector and also livestock, namely for poultry feed, fish and even for fertilizer. Azolla microphylla cultivation activities are carried out at the Marine Center Campus, precisely at the Natural Laboratory of Marine Biotechnology, Department of Marine Sciences, Faculty of Fisheries and Maritime Affairs, University of Riau. The implementation of this training used lecture, discussion and direct demonstration methods for students and lecturers. This activity began with an education about the potential of Azolla microphylla by explaining the cultivation techniques of Azolla microphylla and its benefits in the field of fisheries. Planting of Azolla microphylla tarpaulin and bucket results achieved in the Azolla microphylla growth rate reached 80% of the total number of seedlings planted in tarpaulin and bucket ponds. While 20% have failed due to the lack of incoming sunlight on the development of Azolla microphylla.
The Role of Religiosity in Moderating the Relationship Between Gender and Tax Evasion Illahi, Ilham; Harfandi, Harfandi
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 01 (2022): Accruals Edisi Maret 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

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Abstract

Tax evasion committed by taxpayers will reduce state revenues thereby hampering development activities. This tax evasion must be prevented so that the country's economy continues to grow and develop. This study examines the effect of gender on tax evasion. The religiosity variable is used as a moderating variable on the relationship between gender and tax evasion. This study used student respondents from the Faculty of Islamic Economics and Business (FEBI) IAIN Bukittinggi. The use of FEBI IAIN Bukittinggi students in this research is because they will later join the business world as either owners or workers and at that time they will automatically have an obligation to pay taxes. To see the effect of the gender variable on tax evasion and the moderating effect of the religiosity variable, the researcher used Moderated Regression Analysis (MRA. The results of this study found that (1) gender did not have a negative impact on tax evasion, (2) the religiosity variable was proven to moderate the relationship between gender and tax evasion. Gender with a high level of religiosity tends to avoid tax evasion because tax evasion is contrary to religious values.