Islamic values cover all aspects of spiritual, intellectual, economic, social and scientific life. An area that has no boundaries of generations and advances in civilization such as Islam has an impact on the value of technological knowledge, messages spread through direct determination, reminders of Allah SWT blessing, proof based on the past, and allusions of science as fact through modern scientific activities. Includes 5 (five) roles of Islam in modern scientific activities, including: as a basis for scientific and technological research; implementation of epistemology; provides answers to scientific research questions, encourages exploration of nature as God's creation; as a form of value in the development of technological science. So this research is made based on an Islamic perspective related to science and technology research, which concludes that Islam provides a positive image of the value of scientific research and innovation in technological development. This research proves that the global Islamic world understands the extraordinary creations of Allah SWT which are manifested through technological science to provide individual and social welfare for human beings, and provide value to scientific technology policies from an Islamic perspective.
Recently, micro/mesoporous biomass‐based functional carbon as an excellent electrode material and energy storage device has attracted massive attention due to the availability of abundant raw materials, adaptability to pore structure, good chemical‐physical behaviors, high conductivity, enhanced energy density, and long life cyclic stability. This study performs micro/meso carbon from the novel galangal leaves biomass through KOH and CO2 activation as electrodes material for symmetric supercapacitors. The activated carbon obtained showed a clear hierarchical pore structure with an excellent micro:meso ratio of 56.72 %:43.28 % which caused their high electrochemical properties. The carbon was further assembled into electrodes through a binder‐free solid disc designed to assess the electrochemical performance as a supercapacitor. The results indicated that the galangal leaves‐based adapted micro/mesoporous carbon obtained a high specific capacitance of 161 F g−1 at 1 A g−1. Additionally, the symmetric supercapacitor had a specific capacitance retention rate of 78 % at 10 mV s−1 and low resistance in the aqueous electrolyte of 1 M H2SO4. The maximum energy density was 19.53 Wh kg−1 at an optimum power density of 132.32 W kg−1. Therefore, the appropriate micro/mesopores carbon ratio based on the novel galangal leaves biomass can be considered as a good electrode material for high‐performance supercapacitor.
This study aims to determine the effect of Profitability, Leverage, Firm Size and Institutional Ownership on Tax Avoidance in Manufacturing Companies in the Basic and Chemical Industrial Sector in 2014-2018. The variables used in this study are profitability, leverage, company size and institutional ownership, while the dependent variable used is tax avoidance which uses an effective tax rate proxy. The analysis technique used in this study is multiple linear regression analysis where previously the data were tested using a classic assumption test consisting of normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. The results showed that partially Profitability affects tax Avoidance. Simultaneously Profitability, Leverage, Firm Size and Institutional Ownership affect tax avoidance. The contribution of the dependent variable in explaining the independent variable is only 12.6%.
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