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Pendampingan Baca Tulis Al-Qur’an Di TPQ Masjid Sholikhin RT 04 Butuh Lor Kelurahan Triwidadi Maulida Latifatul Ummah; Deden Hardan Gutama; Ruwet Rusiyono; Arse Yoza Pranita; Estina Dea Putri; Farid Rahman Muas; Fitria May Syaroh; Imawati Fisdiyah; Imroatul Anifa; Lubabun Nadliroh; M. Aji Asnal Hak; Nashrudin Nashrudin; Rafie Zaenul Muttaqin; Rizky Andini; Siti Nur Agustina; Vinda Oktaviana
Bangun Desa: Jurnal Pengabdian Masyarakat Vol 2, No 1 (2023)
Publisher : Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/jbd.2023.2(1).28-32

Abstract

Determining the object of the problem posed is the background of the problems that arise in the need for maximizing the Al-Quran Education Park (TPQ) as a center for religious character education. The solution proposed by the Thematic Community Service Group II team at Alma Ata University was to integrate learning to read the Koran and the addition of religious knowledge with religious character values for students. The method used by the Thematic KKN team is method PAR (Participatory Active Research). The contribution proposed by the Thematic KKN team is so that TPQ can maximize the role of TPQ in religious character education. For students, can get additional knowledge. for the community, they can support efforts to inculcate religious character education. In conclusion, the existence of TPQ is still essential in society as a place of education for children.Keywords: Caracter Education , Al-Qur'an Education Park (TPQ), Students, Butuh Lor
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Dan Capital Intensity Ratio Terhadap Effective Tax Rate (Studi Empiris Pada Perusahaan Sektor Industrials Yang Terdaftar Di Bursa Efek Indonesia Periode 2019 - 2021) Imawati Fisdiyah; Abi Suryono; Marsuking Marsuking; Kusumaningdiah Retno Setiorini
IJMA (Indonesian Journal of Management and Accounting) Vol 4, No 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2023.4(2).74-83

Abstract

This study aims to empirically examine the effect of profitability, leverage, company size, and capital intensity ratio on the effective tax rate (ETR). This type of research is quantitative research with secondary data from annual reports on the Indonesia Stock Exchange (IDX). The population is 58 industrial companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique is non-probability sampling using a purposive sampling method. From the selection results obtained a sample of 10 companies. Data processing uses the IBM SPSS Statistics version 25 application with data analysis in the form of statistical descriptive analysis, classical assumption test, multiple linear regression, hypothesis testing, and determination test. The results showed that profitability has no effect on the effective tax rate, leverage has no effect on the effective tax rate, company size has an effect on the effective tax rate, and capital intensity ratio has no effect on the effective tax rate. Meanwhile, profitability, leverage, company size, and capital intensity ratio together affect the effective tax rate.