Abstract:This study discusses the effectiveness of the Swallow Nest Tax in increasing Regional Original Revenue (PAD) in Luwu Regency. The research problem focuses on the low realization of tax revenue compared to the set target…
and the suboptimal contribution of the swallow nest tax to PAD. The objective of this study is to analyze the level of effectiveness of the swallow nest tax and the factors influencing it.
This research uses a descriptive qualitative approach with data collection techniques through interviews and documentation. Data analysis was conducted using an elasticity ratio approach and an interactive analysis model. The results show that the swallow nest tax has not been effective in increasing PAD, with an average elasticity value of -0.03% (inelastic) during the 2022–2024 period. The realization of tax revenue is still far below the established target. This condition is influenced by low taxpayer awareness, suboptimal business reporting, limited supervision, and unstable harvest yields. As a result, the tax effectiveness remains low and has not provided a significant contribution to PAD.
Abstract:Based on GMTI 2019 data, it shows that until 2030, the number of Muslim tourists (wislim) is projected to reach 230 million worldwide, and in 2024 as many as 8.5 million tourists. This provides an opportunity for Indonesia…
ia to accelerate the development of national halal tourism destinations with global standards for potential destinations, one of which is the Blitar chocolate village. This study aims to determine the development of chocolate village tourist destinations into sharia-based tourist destinations through a qualitative approach, data collected through interviews, and sources from the chocolate village website, observations and documentation, and related subumber sources. Based on the analysis that has been carried out, it can be concluded that the tourist destination of Kampung Chocolate Blitar is an educational tourism by offering 8 kinds of educational packages and family entertainment tours and ecotourism by offering a natural and cultural atmosphere. The measurement of halal tourism in the Blitar chocolate village destination starts from the implementation of tourist destinations that provide benefits and benefits, tourism facilities that are representative and friendly to Muslims as evidenced by CHSE (Cleanliness, Health, Safety, Environment Sustainability) certificates from the Ministry of Tourism and Creative Economy and being a member of the Indonesia Halal in Tourism Association (PPHI), goods and services products have been guaranteed to be halal and avoid disobedience and dishonesty, and the contract applied by susuai is the a'mal contract to employees and the musyarokah and mudhorobah contract to MSME partners and external parties, as well as the ijaroh contract to tourists. From the potential possessed by this chocolate village, the Blitar Chocolate Village destination has great potential to become a sharia-based tourist destination (halal tourism).
Abstract:Pengabdian Kepada Masyarakat (PKM) merupakan implementasi fundamental dari Tri Dharma Perguruan Tinggi. Kegiatan ini bertujuan untuk menjawab kebutuhan akan motivasi dan disiplin yang kuat bagi siswa Sekolah Menengah Kejuruan…
uruan (SMK), khususnya yang mengambil jurusan Akuntansi, sebagai persiapan penting untuk memasuki dunia kerja atau melanjutkan pendidikan. PKM ini dilaksanakan melalui sesi sosialisasi interaktif yang melibatkan siswa kelas XII Akuntansi di SMKN 3 Karawang, dengan menggunakan metode presentasi, diskusi, dan sesi tanya jawab. Hasilnya menunjukkan peningkatan yang signifikan dalam antusiasme dan pemahaman peserta mengenai prinsip-prinsip akuntansi, prospek karier, dan etika profesi. Lebih lanjut, kegiatan ini berhasil membina kemitraan kolaboratif antara universitas dan sekolah, sekaligus meningkatkan keterampilan sosial tim mahasiswa pelaksana. Kesimpulannya, sosialisasi ini terbukti menjadi media yang efektif untuk transfer pengetahuan dan motivasi. Disarankan agar inisiatif serupa dikembangkan secara berkelanjutan dan diperluas cakupannya untuk memaksimalkan dampak positifnya.
Abstract:Penelitian ini bertujuan mengembangkan tari kreasi 'Pitik Walik' sebagai media stimulasi kecerdasan kinestetik anak usia 5–6 tahun di Kota Batu. Metode penelitian yang digunakan adalah model penelitian dan pengembangan (R&D)…
(R&D) dengan tahapan: studi pendahuluan, perancangan produk, validasi ahli, dan uji coba produk. Hasil penelitian menunjukkan bahwa tari 'Pitik Walik' layak digunakan sebagai stimulasi kecerdasan kinestetik anak, dengan peningkatan yang signifikan terutama pada aspek keseimbangan dan kelenturan. Kegiatan tari ini menggabungkan unsur budaya lokal dengan gerak tubuh yang sesuai dengan karakteristik anak usia dini. Implikasi dari penelitian ini menunjukkan bahwa pembelajaran seni tari tradisional yang dikreasikan dapat menjadi alternatif stimulasi yang menyenangkan dan efektif dalam pengembangan fisik anak.
Abstract:Digitalization in education continues to increase, particularly in the use of learning media. However, various challenges associated with the emergence of eras based on birth years often lead to differing perspectives on…
improving the quality of education today. The process of integrating Powtoon learning media with a sense of responsibility in Gen Z students requires a comprehensive effort, considering that the assessment indicators for this attitude are crucial for learners in the modern era. Gen Z students (born 1997-2012) are digital natives who are pragmatic, creative, and highly dependent on technology for learning and personal branding. They favor visual-interactive methods, care about mental health/the environment, and focus on practical career outcomes (side hustles), but are prone to distraction and anxiety. Meanwhile, types of student attitude assessments generally include direct observation by lecturers, self-assessment, peer assessment, and daily journal entries. Aspects assessed include discipline, responsibility, honesty, cooperation, politeness, and initiative. This technique often uses a Likert scale or descriptive rubric. Therefore, it is crucial to pay attention to these items in the learning process at university. Powtoon is a web-based online animation and presentation creation platform that allows users to create engaging visual content, such as explainer videos, without requiring advanced graphic design skills. This application uses drag-and-drop features, ready-to-use templates, animated characters, and is supported by AI-based tools. This research uses a descriptive method, namely a research approach that aims to describe, explain, or map the characteristics of a phenomenon, situation, or population systematically, factually, and accurately based on data collected during the study. The results show the successful integration of Powtoon learning media with the responsible attitude of Gen Z students, evidenced by the existence of an orderly, understandable learning process and a high quality of understanding.
Abstract:Penelitian ini menganalisis implementasi Model Pembelajaran ASYIK (Aman, Senang, Yakin, Inovatif, Kreatif) dan Model ATIK (Amati, Tiru, Kerjakan) dalam meningkatkan partisipasi aktif anak usia dini melalui pendekatan kualitatif…
litatif studi literatur. Temuan kajian menunjukkan bahwa Model ASYIK berperan strategis dalam menstimulasi dimensi afektif melalui penciptaan ekosistem belajar yang kondusif, di mana penggunaan instrumen reward dan yel-yel secara efektif memitigasi kecemasan instruksional serta meningkatkan kepercayaan diri anak. Sementara itu, Model ATIK menyediakan kerangka kerja metodologis sistematis yang mengakomodasi kebutuhan eksplorasi sensorik dan motorik anak melalui tahapan belajar berbasis pengalaman (experiential learning). Sinergi antara aspek emosional pada model ASYIK dan struktur kognitif pada model ATIK menghasilkan paradigma pembelajaran holistik yang tidak hanya meningkatkan keterlibatan kinestetik dan literasi numerasi, tetapi juga memperkuat kesiapan mental (school readiness) anak dalam menghadapi jenjang pendidikan selanjutnya. Secara teoretis, integrasi kedua model inovatif ini menegaskan pentingnya reposisi peran pendidik sebagai desainer pengalaman yang mampu menyelaraskan stimulasi pedagogis dengan karakteristik perkembangan alamiah anak pada masa golden age.
Abstract:This study aims to describe the implementation of value-based Islamic Religious Education (PAI) learning strategies in building student nationalism at SMKN 1 Modayag, East Bolaang Mongondow Regency, identify supporting and…
nd inhibiting factors, and analyze their impact on students' nationalistic attitudes and behavior. This study uses a qualitative approach with data collection techniques through interviews, observation, and documentation. The results show that value-based PAI learning is implemented through the planning, implementation, and evaluation stages. Teachers integrate the values of faith, morals, worship, honesty, responsibility, tolerance, cooperation, social concern, and love of the homeland in the learning process. The strategies used include storytelling, discussions, history learning, religious activities, social activities, and student involvement in school activities such as ceremonies, Scouts, and Paskibraka. Supporting factors include the principal's commitment, teacher quality, curriculum, facilities and infrastructure, the school environment, and parental and community support. Obstacles include low student motivation, limited time, lack of participation, and limited learning methods. The implementation of this strategy has a positive impact on increasing love for the homeland, tolerance, discipline, honesty, cooperation, and responsibility among students.
Abstract:The development of digital technology in education demands the integration of learning tools that not only enhance cognitive competence but also shape students' character. In the context of Islamic Religious Education, the…
he use of digital devices needs to be directed to align with the strengthening of digital literacy and religious values. This study aims to analyze the integration of Chromebooks in Islamic Religious Education learning and its contribution to strengthening digital literacy and the religious character of students at Marga Mulya II Elementary School, North Bekasi. The study used a qualitative approach with a case study. Data were collected through participant observation, in-depth interviews, and documentation studies. Then, they were analyzed using an interactive model that included data reduction, data presentation, and conclusion drawing. The results show that Chromebook integration was implemented in a structured manner through digital-based learning planning, interactive activities, and controlled online evaluation. Students' digital literacy developed through the habit of using devices in an orderly and responsible manner. At the same time, religious character traits such as honesty, discipline, and responsibility were internalized through the association of technology use with religious values. These findings confirm that technology can be a medium for developing digital competency and character when managed through appropriate pedagogical design. This research has implications for the importance of developing technology-based, integrative, and values-oriented Islamic Religious Education learning models in elementary schools.
Abstract:Mechanical Engineering Education (PTM) demands logical precision and mastery of high technology, creating an intensive academic burden for students. This condition often leads to an invisible dichotomy between "campus obligations"…
ligations" and "religious obligations," where Muslim PTM students struggle to maintain consistency in Islamic discipline, such as five-times prayer and moral development. This research aims to explore the challenges faced by Mechanical Engineering Education (PTM) students in maintaining Islamic discipline amid high academic demands. The method used is a Literature Review with a critical approach, which collects and analyzes various literature to identify gaps in knowledge. The main findings reveal that the primary challenges include the decline of ethical values such as honesty due to the impact of social changes and technological advancements, the risk of weakened character caused by the influence of global secular culture, and the heavy curriculum burden that leads to mental and physical exhaustion as well as conflicts between academic schedules and religious obligations. Furthermore, students' excessive focus on achieving high GPA and technical skills often neglects moral development, compounded by the lack of integration of the ta’dib concept and insufficient support from social environments that can enforce discipline. Therefore, a holistic and integrated solution is necessary to make Islamic ethics the foundation of academic and professional behavior,balancing technical expertise and spiritual aspects so that PTM students can become competent individuals with strong Islamic character.
Abstract:This study aims to examine the integration of aesthetic and ethical elements in Islamic children's stories as part of children's literature that promotes Islamic religious values. Islamic children's stories serve not only…
y as a medium of entertainment but also as a means of instilling character and spirituality from an early age. This study uses a qualitative descriptive approach with content analysis of selected stories texts, namely 9 out of 30 Dongeng Sebelum Tidur untuk Anak Muslim (Bedtime Stories for Muslim Children) by Kidh Hidayat and MB. Rahimsyah. The analysis focuses on aesthetic aspects such as narrative structure and style of language as well as Islamic ethical aspects such as moral values of honesty, empathy, and responsibility. The results of the study indicate that the stories present an aesthetically pleasing narrative with communicative language, effectively capturing children's attention while facilitating understanding of the moral messages. Islamic ethical values are implicitly embedded in the plot and characters, making them an effective medium for character education. This study recommends the utilization of Islamic stories as religious literacy materials to support values-based learning in elementary schools.