Abstract:Penelitian ini bertujuan untuk menganalisis persepsi wajib pajak UMKM terhadap layanan Coretax di Kabupaten Merauke. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus. Informan dipilih secara purposive,…
ve, yaitu pelaku UMKM yang memiliki Nomor Pokok Wajib Pajak (NPWP) dan telah menggunakan Coretax dalam memenuhi kewajiban perpajakannya. Data diperoleh melalui wawancara mendalam dan dianalisis menggunakan teknik reduksi data, penyajian data, dan penarikan kesimpulan. Analisis temuan mengacu pada Technology Acceptance Model (TAM) serta Model Keberhasilan Sistem Informasi DeLone dan McLean. Hasil penelitian menunjukkan bahwa sebagian besar pelaku UMKM memiliki persepsi positif terhadap Coretax karena dinilai membantu proses perhitungan, pembayaran, dan pelaporan pajak secara lebih efisien. Meskipun demikian, masih terdapat kendala yang memengaruhi pengalaman pengguna, seperti kesulitan memahami fitur dan istilah perpajakan, gangguan server, lambatnya akses sistem, serta tampilan antarmuka yang kurang nyaman. Temuan penelitian menunjukkan bahwa persepsi wajib pajak terhadap layanan Coretax dipengaruhi oleh manfaat yang dirasakan, kemudahan penggunaan, kualitas sistem, dan kualitas informasi yang tersedia. Oleh karena itu, diperlukan upaya peningkatan kualitas layanan, penyederhanaan antarmuka, serta penyajian informasi yang lebih mudah dipahami guna mendukung keberhasilan implementasi Coretax pada sektor UMKM.
Abstract:Penelitian ini bertujuan untuk mengkaji dan membangun model social entrepreneurship yang adaptif terhadap kondisi masyarakat asli Papua guna mendorong penciptaan nilai sosial dan peningkatan kesejahteraan. Metode yang digunakan…
digunakan adalah pendekatan kualitatif dengan jenis penelitian kajian pustaka (library research), yang dikombinasikan dengan analisis konteks sosial ekonomi lokal. Penelitian ini merumuskan model social entrepreneurshipyang berlandaskan pada empat elemen utama, yaitu: social value, civil society, innovation, dan economic activity. Model ini menekankan pentingnya partisipasi masyarakat lokal, pemanfaatan kearifan lokal, serta kolaborasi lintas sektor sebagai kunci sukses pemberdayaan ekonomi masyarakat secara berkelanjutan. Hasil penelitian menunjukkan bahwa model social entrepreneurship dapat menjadi strategi yang efektif dalam menekan angka pengangguran dan kemiskinan melalui penciptaan lapangan kerja berbasis sosial. Selain itu, keterlibatan generasi muda sebagai pelaku kewirausahaan sosial dinilai mampu menjadi motor penggerak perubahan sosial yang inklusif. Penelitian ini memberikan kontribusi teoritis dalam pengembangan kajian social entrepreneurship di Indonesia serta menawarkan kerangka praktis untuk implementasi model pada wilayah-wilayah tertinggal.
Abstract:Penelitian ini bertujuan untuk menganalisis pengaruh Price to Book Value (PBV), Net Profit Margin (NPM), dan Debt to Asset Ratio (DAR) terhadap harga saham pada Perusahaan Sektor Bahan Dasar yang terdaftar di Bursa Efek…
Indonesia. Populasi penelitian ini adalah 103 perusahaan sektor Bahan Baku yang telah go public dan terdaftar di Bursa Efek Indonesia pada tahun 2020 hingga 2022. Penentuan sampel menggunakan metode purposive sampling menghasilkan sampel sebanyak 28 perusahaan pada tahun 2020-2022 sehingga bahwa total observasi pada penelitian ini adalah 84. Data yang digunakan adalah data sekunder dan metode analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial Price to Book Value berpengaruh positif signifikan terhadap Harga dengan nilai signifikan 0,000 < 0,05. Net Profit Margin berpengaruh positif signifikan terhadap Harga Saham dengan nilai signifikan 0,001 < 0,05. Debt to Asset Ratio berpengaruh positif signifikan terhadap harga saham dengan nilai signifikan 0,009<0,05.
Abstract:Twenty-first-century science education requires students not only to master scientific concepts but also to possess critical thinking skills to analyze, evaluate, and solve problems logically. The reality in schools indicates…
cates that science learning is still frequently teacher-centered, resulting in students’ conceptual understanding and critical thinking skills not being optimally developed. This study aimed to determine the relationship between conceptual understanding and critical thinking skills among eighth-grade students of SMP Negeri Karoaipi on the topic of the human respiratory system. The study employed a quantitative approach with a correlational research design. The research sample consisted of 25 students selected through a convenience sampling technique. Data were collected using descriptive tests of conceptual understanding and critical thinking skills, while data analysis was conducted through descriptive statistics, normality testing, and simple linear regression analysis using SPSS. The findings revealed that students’ conceptual understanding was categorized as good, with a mean score of 77.36, while critical thinking skills were also categorized as good, with a mean score of 78.76. Regression analysis demonstrated a correlation coefficient of 0.045 and an R Square value of 0.002, indicating that the relationship between conceptual understanding and critical thinking skills was classified as very low. These findings suggest that critical thinking skills are influenced not only by conceptual mastery but also by learning strategies, problem-solving experiences, analytical activities, and student engagement during science learning. The novelty of this study lies in the empirical finding that strong conceptual mastery does not necessarily correspond to high critical thinking skills among junior high school students in rural schools, particularly on the topic of the human respiratory system.
Abstract:This study aims to explore the construction of students’ contextual understanding of the Qur’anic and Hadith texts and their relevance in addressing the challenges of modern life. The research is motivated by the persistence…
sistence of a textual-normative learning paradigm in Islamic-based teacher education institutions, which risks creating a dichotomy between the authority of sacred texts and the dynamics of contemporary issues. Specifically, this study analyzes the development of critical and reflective thinking competencies among students of the PGSD Program at the private higher education institution STKIP Al Islam Tunas Bangsa in interpreting and actualizing the messages of the Qur’an and Hadith in relation to contemporary social issues. The method employed is Classroom Action Research conducted in two cycles, each consisting of the stages of planning, implementation of contextual learning actions, participant observation, and critical reflection. Data were collected through structured observations of classroom discussion dynamics, in-depth analysis of students’ reflective journals, and evaluation of case analysis projects, which were subsequently processed using thematic analysis. The findings reveal a significant transformation in students’ patterns of religious understanding, shifting from a literal approach toward analytical-contextual competence, as evidenced by their ability to relate religious textual messages to current issues such as digital media ethics, social justice, and environmental sustainability. The implications of this study underscore the urgent need to internalize a contextual approach within the Islamic Religious Education curriculum in private higher education institutions in order to build religious literacy that is applicable and adaptive to the changing times.
Abstract:Social Studies is often perceived by students as a less engaging subject, partly due to the dominance of lecture-based teaching methods that offer minimal contextual learning experiences. The low level of active student…
participation in the learning process impacts their conceptual understanding and critical thinking skills. This study aims to evaluate the effectiveness of the Contextual Teaching and Learning (CTL) strategy in improving students’ conceptual understanding in Social Studies through a literature review of various recent research findings and scholarly publications. CTL, as a learning approach that emphasizes the connection between subject matter and students’ real-life contexts, is believed to address these pedagogical challenges. Analysis of the literature sources shows that the consistent implementation of CTL positively contributes to enhancing student engagement, learning outcomes, and the development of critical and analytical thinking skills. Learning that is linked to concrete social experiences encourages students to actively construct meaning, understand interconceptual relationships, and apply knowledge meaningfully in daily life. The conclusion of this review affirms that the CTL strategy is effective in creating a more interactive, meaningful, and deeply comprehensible Social Studies learning process. The novelty of this research lies in its comprehensive synthesis of previous findings, demonstrating that CTL is not only relevant as an innovative teaching method but also holds potential as a systematic approach to pedagogical transformation in Social Studies education at the elementary and secondary levels.
Abstract:The phenomenon of escalating anime consumption as a form of entertainment among junior high school students (Sekolah Menengah Pertama, SMP) generates an imperative to comprehend its psychological and educational ramifications,…
tions, particularly concerning learning motivation. This study employs a systematic literature review methodology to analyze the correlation between anime exposure and the learning motivation levels of SMP students, with a particular focus on both intrinsic and extrinsic motivational dimensions. The synthesized literature reveals that anime, through its narrative complexity, visual quality, and motivational character portrayal, functions as a stimulus capable of enhancing intrinsic motivation by instilling ethical values and achievement-oriented zeal, as well as facilitating extrinsic motivation via social recognition incentives and identity aspirations. This augmentation in motivation contributes positively to increased concentration, active participation, and learning perseverance. Nonetheless, findings also indicate potential risks of diminished learning efficacy attributable to disproportionate time allocation towards excessive anime viewing, which may adversely impact academic performance. The contribution of this research lies in the integration of motivational theory (intrinsic and extrinsic) with media effects theory within the context of anime genres—particularly the action genre—to explicate the dynamics of media influence on cognitive, affective, and behavioral learning facets. Overall, the study concludes that the influence of anime consumption on junior high school students’ learning motivation is dualistic in nature; anime can serve as a facilitative medium for learning motivation when consumed in a controlled manner. Therefore, time management and content comprehension emerge as critical factors in optimizing the educational benefits of anime consumption without eliciting detrimental consequences on academic achievement.
Abstract:The presence of a child can be a link between couples. However, in fact, some married couples cannot have children, even though they really need children in their domestic life. So the effort to care for or hug a child then…
hen becomes an option to get a child even though he is not a natural child. The law states that the purpose of adopting a child is simply to improve the welfare of the child.This research aims to find out and examine Islamic legal regulations regarding the inheritance rights of adopted children. The position of children in Islamic law is still attributed to their biological guardians and not to their adoptive fathers. Moreover, in Islamic inheritance law, adopted children do not get inheritance privileges from the father who supports them, but the freedom of inheritance returns to the biological father of the child being cared for. Children raised in Islam can acquire property from their supportive father through a bequest course and then a mandatory will course. Since taking over, the children and their supportive father have been seen as having been a huge help in their respective lives. Therefore, as a substitute for the freedom inherited from the younger generation, Islamic law provides a way through mandatory gifts and wills.
Abstract:The success of a lesson is inseparable from the selection of methods presented, one of which is using the demonstration method, where students and teachers must be actively involved in the learning process. The author describes…
scribes the demonstration method in fiqh learning. 1) How is the effectiveness of the demonstration method in fiqh learning at MTs Negeri Insan Cendekia. 2) How is the effectiveness of the use of demonstration methods in student understanding of fiqh learning by using descriptive analysis so as to determine the effectiveness of the use of demonstration methods in Fiqh subjects. The findings in this study are that students show proficiency because they are able to analyse the material presented by the teacher, but there are obstacles encountered is the presence of inattentive students who are unable to answer questions because of lack of focus.
Abstract:Tujuan penelitian ini adalah untuk mendalami dan memahami dampak strategi pembelajaran melalui permainan, khususnya pengaruh permainan Lego, terhadap peningkatan kreativitas dan kepandaian pada anak-anak. Studi literatur…
ini menyelidiki strategi pembelajaran efektif melalui permainan dengan fokus pada pengaruh permainan Lego terhadap peningkatan kreativitas dan kepandaian pada anak-anak. Analisis literatur menyajikan temuan yang menggambarkan bahwa permainan Lego memiliki dampak positif yang signifikan dalam pengembangan kreativitas, berpikir kritis, dan keterampilan motorik anak-anak. Dengan melibatkan anak-anak dalam pembelajaran interaktif dan menyenangkan, permainan Lego dapat memotivasi mereka untuk belajar dengan lebih efektif. Meskipun diperlukan penelitian lebih lanjut untuk mendukung temuan ini secara empiris, kajian literatur ini memberikan landasan yang kuat untuk pemahaman terhadap peran berharga permainan Lego dalam konteks pendidikan anak-anak. Implikasi praktis dari penelitian ini dapat memberikan kontribusi pada pengembangan strategi pembelajaran yang lebih inovatif dan menarik bagi pendidik dan orang tua, mendukung pertumbuhan holistik anak-anak di bidang kreativitas dan kepandaian.