Abstract:Information is the result of data processing in a form that is more useful and more meaningful for the recipient that describes real events (facts) that are used for decision making. The music information system website…
aims to provide various communication and information services about music. The information system used by the music community so far is considered slow and complicated. Both musicians and producers have difficulty communicating directly and the number of individuals who can communicate directly is relatively small. Therefore, the current system cannot meet the demands of the information needs, it needs to be developed so that it can display information and communication facilities about music directly and quickly. In designing the music information system website using Php & MySql Script. Where in the design of this information system itself uses a Database where the use of the Database itself is as a media that manages all data and a place to store the data itself later. The information system itself is designed so that musicians and producers can create their own profiles. This information system also provides communication services about music. The final result achieved from this music information system is as a communication service for the music community, Sharing Content, publication, and promotion from musicians to the public and producers.
Abstract:This classroom action research aims to improve students’ understanding of norms and rules in everyday life through the use of picture-based learning media in Grade II UPT SD Negeri 74 Bontorita II during the 2025/2026 academic…
academic year. The study was conducted in two cycles consisting of planning, action, observation, and reflection. The participants were 22 students who were involved in learning activities using instructional pictures and number-pocket media to strengthen conceptual understanding. Data were collected through observation sheets, learning outcomes tests, and teacher reflections. The findings indicate a significant improvement in students’ learning outcomes and participation. Initial observations showed low understanding of norms and rules, reflected in students’ low discipline, responsibility, and adherence to class regulations. After the implementation of picture media in Cycle I, students’ average score increased from the pre-cycle score of 46.2% to 71.1%. In Cycle II, after using more varied and engaging visual media, students’ average score further improved to 79,36%, surpassing the minimum completeness criteria. The use of picture media was effective because it facilitated concrete understanding, increased motivation, and encouraged active engagement. The study concludes that picture-based media enhances students’ cognitive, affective, and behavioral competencies in learning. It is recommended that teachers integrate more innovative visual media to create meaningful, interactive, and enjoyable learning experiences in civics education and other subjects
Abstract:Transformasi digital global telah mendorong peningkatan signifikan transaksi lintas batas (cross border digital transaction), yang pada akhirnya menimbulkan kebutuhan mendesak akan regulasi pajak yang adaptif dan efektif.…
. Lahirnya Peraturan Presiden Nomor 68 Tahun 2025 merupakan respon strategis pemerintah Indonesia untuk mengatur pemungutan Pajak Pertambahan Nilai (PPN) atas transaksi digital lintas negara, sekaligus menjaga kepastian hukum serta meningkatkan penerimaan negara. Penelitian ini menganalisis secara komprehensif mengenai implikasi regulasi tersebut terhadap pelaku usaha Indonesia, baik domestik maupun asing, dengan fokus pada aspek implementasi teknis, kesesuaian dengan amanat konstitusi Pasal 23A UUD 1945, potensi sengketa perdagangan internasional, serta dampaknya terhadap kepastian hukum dan tanggung jawab kontraktual. Hasil analisis menunjukkan bahwa meskipun Perpres 68 Tahun 2025 berpotensi memperkuat level playing field dan meningkatkan daya saing usaha domestik, tantangan serius masih muncul terkait keterbatasan akses data transaksi, kepatuhan pelaku usaha asing, serta potensi disharmoni dengan prinsip perdagangan internasional seperti Most Favoured Nation (MFN) dan National Treatment. Dari perspektif konstitusional, regulasi ini memerlukan landasan yang lebih kokoh agar tidak dipandang sebagai ultra vires terhadap Pasal 23A UUD 1945. Penelitian ini menegaskan bahwa keberhasilan implementasi regulasi tersebut bergantung pada integrasi sistem lintas yurisdiksi, penyederhanaan beban administrasi, serta penguatan kerja sama internasional. Dengan demikian, Perpres 68 Tahun 2025 dapat menjadi instrumen penting dalam membangun sistem perpajakan digital yang adil, transparan, dan berdaya saing di tengah kompetisi ekonomi global.