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All Journal Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Unri Conference Series: Community Engagement
M. Aidil Ikhsan
Universitas Riau
Humanities Economics, Econometrics & Finance

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Sistem Aquaponik Budidaya Ikan Dalam Ember “Aquaponik Budikdamber” Sebagai Alternatif Keterbatasan Lahan M. Yogi Riyantama Isjoni; Berliana Ifada; Hikmatul Nazila; Irnawan Syaputra; M. Aidil Ikhsan; Mifta Hurrahma; Nabilla Meilina Putri; Nurhakiki Inda Kumala Putri; Nopri Yastian; Rugeri Ramadhan; Tri Umbar Sari
Unri Conference Series: Community Engagement Vol 3 (2021): Seminar Nasional Pemberdayaan Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/unricsce.3.524-530

Abstract

The Covid-19 pandemic that occurred in Indonesia in 2020 had an impact on aspects of life. One is the economic aspect. Mass layoffs occurred so that many people lost their jobs. So an alternative is needed that can help increase people's income during the pandemic, by utilizing the land around the house, and can be applied as a side business during the pandemic. Fish farming in buckets or known as Aquaponik Budikdamber, can be an alternative business in maintaining food security and increasing income during the pandemic. Aquaponik Budikdamber utilizes aquaponics techniques by raising fish while growing water spinach can minimize costs and is easy to implement. The Aquaponik Budikdamber socialization activity is one way to educate the community around Pematang Reba Village, Indragiri Hulu Regency. The fish used in Aquaponik Budikdamber are 60 catfish measuring 5-12 cm in an 80 L bucket. This program is carried out with the output of socialization activities on August 7, 2021, attended by 20 participants from residents of Pematang Reba Village, West Rengat District, Indragiri Regency Hulu, who was present in person at the socialization entitled "Fish Cultivation in Buckets (Aquaponik Budikdamber) Efforts to Maintain Food Security during a Pandemic". This activity makes the public educated about the practice of fish farming using narrow land, easy to do and cheap to maintain food security in the midst of the Covid-19 pandemic.
Pengaruh Aktivitas Asing, Pertumbuhan Penjualan, Profitabilitas Terhadap Penghindaran Pajak dengan Koneksi Politik sebagai Variabel Moderasi M. Aidil Ikhsan; Raja Adri Satriawan Surya; Nita Wahyuni
SUBSTANSI Vol 6 No 1 (2022): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (472.722 KB) | DOI: 10.35837/subs.v6i1.1607

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Foreign Activity, Sales Growth, Profitability terhadap Tax Avoidance dengan Political Connection sebagai variabel moderasi (studi empiris pada perusahaan manufaktur yang terdaftar di LQ45 Tahun 2017-2020). Data yang digunakan dalam penelitian ini merupakan data sekunder dari annual report perusahaan yang terdaftar pada LQ45 di Bursa Efek Indonesia. Metode yang digunakan pada penelitian ini adalah metode analisis regresi linear berganda dan analisis regresi moderasi. Pemilihan sampel pada penelitian ini yaitu menggunakan metode purposive sampling yang mana di dapat jumlah sampel sebanyak 13 perusahaan dengan total pengamatan sebanyak 52 perusahaan selama 4 tahun pengamatan (2017-2020). Hasil dari penelitian ini menunjukkan bahwa variabel Foreign Activity berpengaruh negatif terhadap tax avoidance, variabel Sales Growth tidak berpengaruh terhadap tax avoidance dan Profitability berpengaruh positif terhadap tax avoidance. Variabel Foreign activity, Sales growth dan profitability dapat menjelaskan variabel tax avoidance sebesar 63,1%. Sedangkan sisanya sebesar 36,9% dipengaruhi oleh variabel-variabel lain. Hasil dari penelitian ini juga menunjukkan political connection mampu memoderasi foreign activity dan profitability terhadap tax avoidance namun tidak mampu memdoderasi sales growth terhadap tax avoidance.
Co-Authors Berliana Ifada Hikmatul Nazila Irnawan Syaputra M. Yogi Riyantama Isjoni Mifta Hurrahma Nabilla Meilina Putri Nita Wahyuni Nopri Yastian Nurhakiki Inda Kumala Putri Raja Adri Satriawan Surya Rugeri Ramadhan Tri Umbar Sari