Abstract:Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the national economy; however, tax compliance, particularly related to Income Tax Article 21, remains relatively low. The main challenges faced by MSME…
E actors include limited tax literacy, complexity in tax calculations, and insufficient understanding of recent regulatory changes. To address these issues, the government introduced the Average Effective Rate (TER) scheme as an administrative simplification for calculating Income Tax Article 21. Nevertheless, the implementation of this scheme has not been fully understood by MSMEs at the village level. This study aims to conduct socialization and training on Income Tax Article 21 based on the TER scheme for MSMEs in Watesprojo Village and to evaluate its effectiveness in improving tax understanding and technical capability. The research method involved initial observation, regulatory socialization, practical tax calculation training, and participant evaluation. The results indicate a noticeable improvement in MSME actors’ understanding of the legal basis of Income Tax Article 21, the changes in the calculation scheme, and the practical application of the TER mechanism without disrupting business activities. Overall, the socialization and training activities proved effective in enhancing tax literacy and supporting sustainable tax compliance among MSMEs.
Abstract:This study evaluates the effectiveness of the East Java Province DPMPTSP marketing communication strategy in investment promotion in 2023, focusing on the marketing mix elements: product, price, place, and promotion. Through…
ough a qualitative approach, this study analyzes promotional activities that include the development of promotional materials, expansion of international networks, and strengthening of regional branding. The results of the study indicate that innovative efforts in developing promotional materials using the latest technology and interactive approaches have been carried out. However, an in-depth evaluation is needed to ensure the effectiveness of promotional materials in meeting investor needs. Price transparency, although not explicitly focused on, is important for investment decisions. This study recommends improving information related to investment costs and incentives.
International cooperation, such as with the State of Neuvo Leon-Mexico, shows efforts to expand investment networks and global market visibility, with an evaluation of the benefits and costs required. Promotional activities such as seminars on investment strategies focus on strengthening regional branding and effective promotional techniques. The novelty of this study lies in the comprehensive analysis of marketing mix elements in the context of investment promotion as well as recommendations for continuous adaptation according to market changes. These findings provide new insights for the development of more effective investment marketing communication strategies in the future.
Abstract:Penelitian ini bertujuan untuk menganalisis strategi pemasaran benih ikan pada Balai Pembibitan Ikan Air tawar Desa Genteng Kecamatan Genteng Wetan. Dengan menggunakan metode kualitatif, penelitian ini mengidentifikasi faktor internal…
faktor internal dan eksternal yang mempengaruhi pemasaran benih ikan air tawar melalui Internal Factor Evaluation Matrix (IFE) dan External Factor Evaluation Matrix (EFE). Hasil analisis menunjukkan bahwa kekuatan utama Balai Pembibitan Ikan terletak pada kualitas benih yang tinggi dan proses produksi yang efisien. Namun, terdapat kelemahan dalam keragaman produk dan ketersediaan modal. Peluang yang ada antara lain meningkatnya permintaan pasar dan dukungan kebijakan pemerintah, sedangkan ancaman utama adalah persaingan yang ketat dan perubahan preferensi konsumen. Berdasarkan analisis SWOT, disarankan strategi pemasaran yang agresif untuk memanfaatkan kekuatan dan peluang yang ada, serta mengembangkan produk dan memperluas jangkauan pasar. Penerapan strategi ini diharapkan dapat meningkatkan daya saing dan pertumbuhan Pusat Pembibitan Ikan Air Tawar di masa depan.
Abstract:The preparation of financial and tax reports has a very important role in determining the success and compliance of an entity with applicable regulations and standards. The accounting services firm is the entity responsible…
ble for compiling these reports for its clients. Therefore, evaluation of the process of preparing financial and tax reports at accounting services firms becomes relevant to ensure the quality, accuracy and compliance of these reports. The aim of this research is to evaluate the effectiveness and efficiency of preparing financial and tax reports in accounting services offices. This includes analysis of existing processes, use of technology in preparing reports, and understanding taxes. In this way, it is hoped that areas where improvements are needed to improve service quality and compliance with applicable regulations can be identified. This data was collected through literature reviews and interviews with accounting practitioners and analysis of related documents. Apart from that, direct observation of the report preparation process was also carried out to gain a more in-depth understanding. The research results show that although many accounting firms have implemented best practices in preparing financial and tax reports, there are still several areas where improvements can be made. This includes increased use of technology to increase efficiency and increased collaboration between accounting teams and clients to ensure better compliance. By implementing the recommendations resulting from this research, it is hoped that accounting services firms can improve the services they provide and ensure better compliance with accounting and tax standards
Abstract:Primkoppol, a cooperative designed to serve the needs of its police members, plays a crucial role in enhancing member welfare through various programs and services. This study aims to analyze the management system implemented…
ented by Primkoppol and how this system contributes to the improvement of its members' welfare. Employing a descriptive analytical approach, this research delves into the organizational structure, operational mechanisms, and strategies adopted by Primkoppol in executing its functions and objectives. Focusing on the evaluation of management practices, including resource management, profit allocation, and member development programs, this study seeks to identify the keys to success and the challenges faced by Primkoppol in its efforts to enhance member welfare. This analysis is supplemented with secondary data and direct survey results from members to capture their perceptions and experiences regarding the effectiveness of the services provided by Primkoppol. The findings indicate that Primkoppol has implemented various positive initiatives oriented towards improving member welfare, including innovations in financial services, enhancement of product and service quality, and member capacity development through education and training. However, there is also room for improvement, especially in terms of enhancing management transparency, operational efficiency, and adaptation to digital technology. This study concludes that to continue improving its members' welfare, Primkoppol needs to further optimize an adaptive and responsive management system to environmental changes and member needs. Recommendations include improvements in two-way communication between management and members, integration of information technology, and strengthening of institutional capacity.
Abstract:This study aims to analyze the application of the Hutagogy (Self-Determined Learning) system in basic proficient course training at Pusdiklatcab Jombang, East Java. Hutagogy is a learning approach that gives trainees greater…
ater control and responsibility in organizing and directing their own learning. The research method used is qualitative research with a case study approach. Data were collected through participatory observation, interviews with trainees and instructors, and analysis of training-related documents. The results of this study are expected to provide insight into the effectiveness and benefits of implementing the Hutagogy system in the context of basic proficient course training. A significant 75% strongly agree with the use of diverse media in learning, indicating an understanding of the value of multimedia technologies. Furthermore, 50% strongly agree that students actively participate in course assessments, demonstrating a willingness to evaluate and improve the learning process. Finally, an overwhelming 81.3% support a thorough approach to assessment that includes pre-tests, post-tests, reviews, feedback, and reflections, demonstrating commitment to a holistic evaluation process. And all of the finding explained that hutagogy was applied at Pusdiklatcab Jombang , East Java.
Abstract:Penelitian ini bertujuan untuk mengembangkan dan mendapatkan media pembelajaran komik digital yang valid, praktis dan efektif digunakan dalam pembelajaran. Matematika pada siswa kelas X SMA Negeri 1 Boyolali. Jenis penelitian…
itian ini adalah Research and Development (R&D). Model penelitian yang digunakan adalah model pengembangan ADDIE yang terdiri dari tahap Analyze (analisis), Design (desain), Development (pengembangan), Implementation (implementasi), dan Evaluation (evaluasi). Teknik pengumpulan data dalam penelitian ini adalah wawancara, angket, dan tes hasil belajar siswa. Penelitian dan pengembangan ini menghasilkan media pembelajaran komik digital matematika yang diimplementasikan kepada 36 siswa kelas X. Hasil analisis instrumen-instrumen penelitian menunjukkan bahwa media komik digital matematika valid digunakan pada pembelajaran berdasarkan dari hasil penilaian ahli materi sebesar 82,66% dan penilaian ahli media sebesar 85,33% yang memiliki kriteria sangat valid. Media komik digital matematika praktis digunakan dalam pembelajaran matematika materi sistem pertidaksamaan linear dua variabel. Hal ini ditunjukkan melalui hasil angket penilaian guru sebesar 93,6% dan angket penilaian siswa sebesar 85,05% yang memiliki kriteria sangat praktis. Media komik digital matematika tidak efektif digunakan dalam pembelajaran materi sistem pertidaksamaan linear dua variabel karena hasil uji keefektifan menunjukkan bahwa rata-rata hasil belajar siswa yang menggunakan media pembelajaran komik digital Matematika tidak lebih baik dari rata-rata hasil belajar siswa yang tidak menggunakan media komik Matematika digital. Dengan demikian, dapat disimpulkan bahwa media pembelajaran komik digital Matematika bersifat valid dan praktis, namun tidak efektif untuk digunakan dalam pembelajaran Matematika SMA materi sistem pertidaksamaan linear dua variabel.
Abstract:This study discusses the importance of textbook evaluation in education to ensure the quality and effectiveness of the learning process. Textbooks not only present information but also assist teachers in designing the curriculum,…
rriculum, crafting learning activities, and assessing student progress. Therefore, a comprehensive evaluation of textbooks is crucial to assess their suitability for educational needs. This research adopts a descriptive qualitative approach and utilizes the evaluation instrument developed by Mike Horsley and Kevin Laws to evaluate the "My Best Reading" textbook. The evaluation results provide valuable insights into the strengths and weaknesses of the textbook and its contribution to improving the quality of educational materials. However, the study has limitations that need to be considered in designing more comprehensive recommendations for enhancing instructional materials.
Abstract:Curriculum Merdeka is a diverse and content-optimizing intracurricular learning curriculum that gives learners enough time to explore concepts and strengthen their competencies. The development of this independent curriculum…
iculum has implications for many things, namely changes in the previous curriculum, changes in learning models, learning media, evaluation of learning outcomes, and last but not least, the collaboration of universities with other universities that characterize the independent campus. The purpose of this study is to analyze the development of the Independent Curriculum that runs in the English Tadris study program, IAIN Palangka Raya. This research uses qualitative approach method. Researchers collect data use the Data that can then be processed and described properly regarding the development of the Independent Curriculum in the English Tadris study program, IAIN Palangka Raya.
Abstract:This article explains the importance of conducting a needs analysis in developing an English language course for an open curriculum. The independent curriculum is a learning framework that aims to holistically improve students'…
udents' English language skills while considering local needs and contexts. In this context, needs analysis has become an important stage in ensuring that the material, techniques, and evaluation in the English language course meet the needs of students. The article discusses the importance of needs analysis in designing English language courses. Needs analysis helps determine appropriate learning objectives and guides curriculum development. The curriculum can be designed to integrate relevant and practical language skills while comprehensively assessing student needs. Additionally, needs analysis allows for the customization of learning programs to student characteristics. Each group of students has unique backgrounds, interests, and demands. By studying students' needs specifically, teachers can select and design resources that are appropriate for their skill level, interests, and context. This will encourage students to learn. The article also emphasizes the importance of involving students in the needs analysis process