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:Artikel ini menganalisis fenomena fun run di Kota Makassar melalui perspektif sosiologis dengan fokus pada komodifikasi tubuh dan ruang sosial. Penelitian kualitatif ini menggunakan pendekatan etnografi virtual dan observasi…
ervasi partisipatif pada tiga event fun run besar di Makassar periode januari-desember 2024-2025. Temuan penelitian menunjukkan bahwa fun run telah bertransformasi dari aktivitas olahraga menjadi arena konsumsi yang memanfaatkan tubuh sebagai medium representasi status melalui mekanisme limited edition merchandise, instagrammable moments, dan digital social validation. Studi ini menyimpulkan bahwa fenomena fun run merepresentasikan bentuk baru ekonomi pengalaman yang mengkomodifikasi partisipasi olahraga masyarakat urban, didorong oleh kebutuhan akan pengakuan sosial di era digital.
Abstract:This research title explores the characteristics of motherhood as represented by the character Mother in Micahel Lloyd Green’s I Am Mother. The research focuses on one of the characteristics is nurturing. This research using…
using a qualitative film analysis approach and obtain the data from the movie script. The findings demonstrate that the character Mother in I Am Mother embodies aspects of motherhood through the characteristic of nurturing behavior by providing food, education, protection, and guidance for Daughter’s development additionally, Mother’s strict control and manipulation of Daughter add complexity to the definition of ideal caregiving. This research concludes that I Am Mother reconstructs the concept of motherhood by integrating human and technological elements. The film suggests that nurturing is not limited to biological mother but can also be fulfilled by artificial intellegence.
Abstract:This research investigated the correlation of excessive assignments on the mental health of fifth-year English language students at State Islamic Religious Institution in Central Kalimantan. The research hypothesized a strong…
trong positive correlation between perceived assignment load and mental health problems. The method of this research used quantitative approach using a questionnaire. The Data was collected from 20 participants. The researchers, analyzed the data using pearson's correlation coefficient JASP to examine the relationship between excessive assignment and mental health condition. Based on the findings, the result showed a significant positive correlation (r = 0.900, p <.001) between excessive assignment and mental health condition, indicating that 81.0% of the variance in students' mental health could be attributed to their perceived workload. Educational institutions should take proactive steps to manage student workloads and provide mental health support services, such as counseling, time management training, and flexible deadlines. Promoting a balanced approach to academic assessment that prioritizes both academic excellence and student well-being is crucial for fostering the success and well-being of English language students. This research limited due to the small sample size and focus on a specific student population. Future research with larger and more diverse samples is needed to further explore the complex relationship between academic demands and student mental health. The findings highlight the urgent need for universities and educators to prioritize student mental health alongside academic achievement. Implementing practical strategies to manage workloads and provide mental health support can promote a more holistic and student-centered educational environment.
Abstract:Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam perekonomian sehingga memerlukan pengelolaan keuangan yang akuntabel melalui Sistem Informasi Akuntansi (SIA). Penelitian ini bertujuan menganalisis penerapan…
nerapan Sistem Informasi Akuntansi berbasis syariah pada penjualan UMKM Pabrik Tahu di Desa Tegalgusi Kabupaten Jember serta mengidentifikasi potensi dan kendala penerapan prinsip akuntansi syariah dalam mendukung akuntabilitas usaha. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa sistem pencatatan transaksi masih dilakukan secara manual melalui pencatatan pemasukan dan pengeluaran dalam buku harian. Penerapan tersebut telah mencerminkan nilai amanah, kejujuran, transparansi, dan prinsip maqashid syariah, khususnya hifz al-mal (perlindungan harta). Potensi penerapan prinsip syariah terlihat dari adanya pencatatan transaksi yang dapat ditelusuri sehingga mendukung akuntabilitas usaha. Namun, masih terdapat kendala berupa belum tersusunnya laporan keuangan formal, keterbatasan pemahaman akuntansi, serta belum adanya pemisahan keuangan usaha dan pribadi. Penelitian ini memberikan kontribusi dalam pengembangan Sistem Informasi Akuntansi berbasis syariah pada UMKM sektor pangan.
Micro, Small, and Medium Enterprises (MSMEs) play an important role in the national economy and require accountable financial management through an Accounting Information System (AIS). This study aims to analyze the implementation of a Sharia-based Accounting Information System in the sales activities of a tofu manufacturing MSME in Tegalgusi Village, Jember Regency, and to identify the potential and challenges of applying Sharia accounting principles in supporting business accountability. This study employed a descriptive qualitative approach with data collected through interviews, observations, and documentation. The findings indicate that the accounting information system is still implemented manually through the recording of cash inflows and outflows in a daily bookkeeping system. Despite its simplicity, the system reflects the values of trustworthiness, honesty, transparency, and the maqashid sharia principle, particularly hifz al-mal (protection of wealth). The potential of applying Sharia principles is evident in the existence of traceable transaction records that support business accountability. However, several challenges remain, including the absence of formal financial statements, limited accounting knowledge, and the lack of separation between business and personal finances. This study contributes to the development of Sharia-based Accounting Information Systems for MSMEs in the food industry sector.
Abstract:Small and Medium Enterprises (SMEs) play a significant role in supporting the economic development of countries, including Indonesia. In 2019, SMEs has reached 63,95 million units which took over 99,62% of all businesses…
in Indonesia. SMEs also have contributed 61.79% to Indonesia’s Gross Domestic Product in 2020, hence making them an important contributor to the country’s economic growth. However, SMEs hold some weaknesses compared to large and modern businesses which its limited financial condition and difficulties when applying for funding to the bank due to their lack of proper reporting financial statements in accordance with the accounting standards. In order to resolve this issue, the role of independent auditors holds essential part in making SMEs more bankable by auditing their financial statements. Therefore, the financial statement of SMEs will be more reliable so that the bank will approve SMEs credit application.
Abstract:Legal system development certainly cannot be separated from sociological developments that include customs, norms, culture, and religion. In terms of rapid economic development, no doubt, a country is required to have a…
rule of law that can accommodate these needs and could cover various sociological spectrums that exist and are constantly changing within its people. Indonesia as a country with the largest Muslim majority in the world, while the notion of the whole state is based on Pancasila with diverse customs and cultural norms is certainly faced with several challenges, one of which is the transformation and the implementation of living law that includes religious, as well as indigenous law into a state law. The field of economics as an example of a social event that continues to revolve, will significantly be affected in the development of legal and social science. Sharia law is no longer a codification of exclusive law limited to certain groups of people but has become a general rule not only in Indonesia but also internationally with the existence of Islamic banking system. This phenomenon certainly changes the view of the legal order that applies in society if the change is assessed through the eyes of the sociology of law in Indonesia.
Abstract:This research is motivated by the limited ability of principals in developing teacher abilities, less effective leadership styles and the implementation of academic supervision. This research is a qualitative research with…
th case study method. The results of this study indicate that planning for academic supervision has become a principal program and the preparation of this plan has involved all parties in the school. The principal performs academic supervision of all teachers, in which the principal is assisted by the vice principal and senior teachers who are given a letter of assignment. Supervision of academic supervision, the principal checks and signs the teacher's administrative documents and monitors when the teacher conducts teaching and learning activities in the classroom. Follow up on the results of academic supervision by providing input both orally and in writing. Problems, among others, some teachers in the implementation of supervision are not according to a predetermined schedule, and senior teachers are less well versed in IT. Academic supervision solutions include adjusting the schedule in academic supervision in accordance with the teacher's readiness, and mentoring senior teachers who do not understand IT.
Abstract:The background of this research is that there has not been a habit of using academic information systems by both lecturers and students, there are no educational staff from the field of computer science or informatics, and…
nd the limited budget they have. This research approach is a qualitative research with case study method. The results of this study indicate that academic information system planning refers to the blue print for the development, management and utilization of higher education information systems. The organization assigns a direct assistant to the Head of Academic and Student Affairs who is assisted by two operators, whose operational direction is based on a decree issued by the leadership which is fully managed by the Telecommunications Center. Coordination of academic information systems based on the participation and support of all parties. Control is carried out directly by the Chairman as the leader. The obstacles faced in general are that there is no budget available considering the need for the development of an Academic Information System that requires a large amount of money, the age of most of the lecturers is old so it is quite difficult to adapt to changes towards digital and the ability of lecturers to use information systems is still low. The solution is to encourage students and lecturers to want to get used to adapting and learning in the use of academic information systems
Abstract:Evaluasi kinerja pegawai honorer di instansi publik seringkali bergantung pada penilaian linguistik yang subjektif, sehingga memicu bias penilai dan keterbatasan akuntabilitas. Untuk mengatasi masalah tersebut, penelitian…
n ini mengusulkan model hibrida Fuzzy-Weighted Product. Logika Fuzzy diterapkan untuk mentransformasikan istilah linguistik menjadi Triangular Fuzzy Numbers (TFN) dan skor tegas (crisp), sementara metode Weighted Product digunakan untuk mengagregasikan skor tersebut berdasarkan bobot multi-kriteria. Model ini dievaluasi melalui studi kasus yang melibatkan sepuluh pegawai honorer berdasarkan lima kriteria: disiplin, tanggung jawab, kualitas kerja, kerja sama, dan inisiatif. Hasil eksperimen menunjukkan bahwa model hibrida ini berhasil meminimalkan subjektivitas penilai dan menghasilkan perengkingan yang dapat direproduksi secara matematis. Analisis sensitivitas mengonfirmasi stabilitas hasil peringkat akhir, sehingga model Hibrida Fuzzy Weighted Product yang diusulkan ini sangat sesuai untuk digunakan sebagai kerangka kerja utama dalam sistem pendukung keputusan untuk penilaian kinerja di sektor publik.
Performance evaluation of honorary employees in public institutions often relies on subjective linguistic assessments, leading to evaluator bias and limited accountability. To address this, this paper proposes a Hybrid Fuzzy-Weighted Product (Fuzzy-Weighted Product) model. Fuzzy Logic is adopted to transform linguistic terms into Triangular Fuzzy Numbers (TFN) and crisp scores, while the Weighted Product method aggregates these scores based on multi-criteria weights. The model was evaluated using a case study of ten honorary employees across five criteria: discipline, responsibility, work quality, cooperation, and initiative. The experimental results demonstrate that the hybrid model successfully minimizes evaluator subjectivity and delivers mathematically reproducible rankings. A sensitivity analysis confirms the stability of the final rankings, making the proposed Hybrid Fuzzy–Weighted Product model highly suitable as a core framework for decision-support systems in public sector performance appraisal.