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All Journal JURNAL AKUNTANSI DAN AUDITING Jati: Jurnal Akuntansi Terapan Indonesia JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Aulad : Journal on Early Childhood AKURASI: Jurnal Riset Akuntansi dan Keuangan Akuntansi : Jurnal Akuntansi Integratif International Journal of Economics, Business and Accounting Research (IJEBAR) Amnesty: Jurnal Riset Perpajakan JURNAL MANAJEMEN PENDIDIKAN PROGRES PENDIDIKAN Journal of Economics and Business UBS Jurnal Akuntansi dan Keuangan Indonesia Media Riset Akuntansi Auditing & Informasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Akurasi
Nuryanah, Siti
Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Physics Public Health Social Sciences Other

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Meningkatkan Kemampuan Motorik Halus melalui Messy Play Nuryanah, Siti; Ramdhani, Luthfi Aji
Aulad: Journal on Early Childhood Vol. 5 No. 1 (2022): April 2022
Publisher : Perkumpulan Pengelola Jurnal PAUD Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/aulad.v5i1.323

Abstract

Penelitian ini bertujuan untuk mengetahui perkembangan motorik halus pada anak usia 4-5 tahun melalui kegiatan messy play di Pos PAUD Kasih Bunda Desa Sidomoro. Penelitian ini menggunakan metode penelitian tindakan kelas (PTK) yang dikembangkan oleh Kemmis and Taggart dengan model spiral dimana pelaksanaannya dilakukan secara berulang-ulang dengan 4 tahapan yaitu perencanaan, tindakan, pengamatan dan refleksi. Subyek penelitian adalah anak usia 4-5 tahun yang jumlahnya 10 anak dengan menggunakan observasi dan dokumentasi. Penelitian ini di lakukan dengan 2 siklus selama 6 hari. Hasil penelitian untuk kemampuan motorik halus melalui messy play di nyatakan meningkat dengan indikator : mengikuti mencetak pasir sangat baik, menirukan membentuk dengan plastisin sangat baik, menunjukkan cara melukis dengan jari tangan( finger painting) sangat baik, membedakan biji-bijian sangat baik
Penerapan Media Teka-Teki Silang Untuk Meningkatkan Berpikir Kritis Dalam Pembelajaran Akidah Akhlak Di Ma Ma’arif Assobariyyah Sukabumi AF, Siti Suhasri; Nuryanah, Siti; Novianti, Nita; Rahayu, Silvia Sri; Septiani, Rina
JURNAL MANAJEMEN PENDIDIKAN Vol 13, No 2 (2025): Jurnal Manajemen Pendidikan
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jmp.v13i2.11688

Abstract

THE APPLICATION OF CROSSWORD PUZZLE MEDIA TO IMPROVE CRITICAL THINKING IN LEARNING MORAL BELIEFS IN MA MA'ARIF ASSOBARIYYAH SUKABUMIThis research is motivated by the low critical thinking skills of students in Akidah Akhlak learning. The limitations of conventional teaching methods have resulted in a lack of student engagement in analytical thinking and problem-solving. Therefore, this study aims to enhance students' critical thinking skills through the application of Crossword Puzzle (TTS) media. The research employs a Classroom Action Research (CAR) method conducted in two cycles. The subjects of the study were tenth-grade students of MA Ma’arif Assobariyyah. Data were collected through tests and observations, then analyzed using descriptive statistics. The success indicators were determined based on the improvement in learning mastery and students' critical thinking skills. The results indicate a significant improvement in students' critical thinking skills and learning outcomes. In the first cycle, only 27.66% of students achieved mastery, while 72.34% had not yet met the required competency. After implementing improvements in the second cycle, the mastery rate increased to 93.62%, with only 6.38% of students remaining below the threshold. Additionally, students' engagement in analyzing questions, participating in discussions, and asking questions also showed significant improvement. The conclusion of this study is that the implementation of Crossword Puzzle media is effective in enhancing students' critical thinking skills and their understanding of the subject matter. This method can serve as an alternative strategy in teaching, encouraging students to be more active, think analytically, and significantly improve their learning outcomes.
ANALYSIS OF TAX COURT APPEAL DECISIONS ON INDIVIDUAL INCOME TAX ARTICLE 25/29 DISPUTES 2019 TO 2022 Ratnasari, Kenny Rahayu; Nuryanah, Siti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.12571

Abstract

This research aims to analyze the development of Individual Income Tax (Pajak Penghasilan Orang Pribadi - PPh OP) disputes in the Tax Court, the characteristics of Individual Taxpayers (Wajib Pajak Orang Pribadi - WPOP) who file Individual Income Tax disputes in the Tax Court, and the factors causing Individual Income Tax Article 25/29 disputes. The research was conducted using the content analysis method. The results show that the development of the Personal Income Tax Article 25/29 decision in the period 2019 to 2022 in the Tax Court is as follows: experiencing an upward trend, based on the tax year appealed tends to experience a fluctuating trend, more in favor of the DGT, and 59.18% of the dispute value is below 4.8 billion rupiah. The characteristics of taxpayers who filed disputes are as follows: 86% are male, 21 taxpayers are identified as private employees, 21 taxpayers reside in DKI Jakarta, and during the trial at the Tax Court, 42 taxpayers used legal counsel. Disputes on Income Tax Article 25/29 (PPh OP) from 2019 to 2022 can be classified into two major classifications, namely formal and material disputes. Formal disputes are caused by the Appellant not knowing the fulfillment of tax obligations properly and correctly, the Appellant making mistakes / mistakes in filling out the tax return, and the Appellant not carrying out tax obligations. Meanwhile, in material disputes, the three biggest causes related to net disputes were caused by the absence of adequate evidence of mutations in the Appellant's account, differences in views and evidence in relation to share transactions, and the status of asset ownership. Keywords: Tax Court, Tax Court Decision, Tax Dispute, PPh OP, Individual Income Tax Article 25/29
ANALISIS MANFAAT PENGURANGAN PPH FINAL WAJIB PAJAK UMKM ORANG PRIBADI DAN PELAYANAN DIGITAL PAJAK : STUDI KASUS DI KPP PRATAMA PRAYA Wahyudi, Arjun; Nuryanah, Siti
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3855

Abstract

Wajib Pajak orang pribadi UMKM penerima manfaat pembebasan PPh Final 0,5% atas ketentuan penghasilan kurang dari lima ratus juta per tahun dapat menonefektifkan NPWP untuk mengurangi beban administrasi. Penelitian ini bertujuan untuk meneliti manfaat pembebasan pajak dan digitalisasi layanan perpajakan djponline. Analisis dilakukan dengan menggunakan data yang dikumpulkan melalui survey. Hasil penelitian ini menunjukkan bahwa pembebasan pajak digunakan untuk menambah modal, dan enam dari sembilan Wajib Pajak memilih untuk tidak menonefektifkan NPWP. Dampak atas pengurangan PPh Final pada KPP terkait menunjukkan bahwa 210 Wajib Pajak Orang Pribadi tidak lagi membayar pajak serta 89 mengalami penurunan pembayaran di tahun 2022. Terkait dengan digitalisasi layanan perpajakan, penelitian menunjukkan lebih dari 80% responden mengakses djponline.
PERAN COACHING, MENTORING DAN COUNSELING DALAM UPAYA MENUMBUHKAN BUDAYA SADAR RISIKO : STUDI KASUS PADA SEKRETARIAT PENGADILAN PAJAK Fadhila, Rahma Noor; Nuryanah, Siti
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3905

Abstract

Sekretariat Pengadilan Pajak, yang menyediakan layanan penanganan administrasi sengketa pajak di bawah Kementerian Keuangan, menghadapi tantangan dalam mengelola jumlah sengketa yang tinggi dan kompleksitas struktur organisasi. Manajemen sumber daya manusia menghadapi masalah kesejahteraan pegawai, yang dapat ditangani dengan penerapan program Coaching, Mentoring, Counseling, dan Budaya Sadar Risiko. Penelitian ini bertujuan untuk menganalisis penerapan Coaching, Mentoring, Counseling dan Budaya Sadar Risiko serta menguji hubungan Coaching, Mentoring, Counseling dengan Budaya Sadar Risiko di Sekretariat Pengadilan Pajak melalui kuesioner dan wawancara yang melibatkan pejabat pengawas dan pelaksana yang merupakan lini pertahanan pertama dalam struktur three lines model. Hasil analisis menunjukkan adanya hubungan positif antara Coaching, Mentoring, dan Counseling dengan Budaya Sadar Risiko. Ditemukan pula ada perbedaan dalam penerapan Coaching, Mentoring, Counseling dan Budaya Sadar Risiko antara pejabat pengawas dan pelaksana di Sekretariat Pengadilan Pajak, dengan fokus utama pada Coaching dan Counseling. Kemudian terdapat perbedaan signifikan dalam persepsi antara pejabat pengawas dan pelaksana terkait aktivitas Coaching, Mentoring, Counseling dan Budaya Sadar Risiko.
Evaluasi Compliance Risk Management (CRM) Dalam Kegiatan Pengawasan Di KPP Pratama Gianyar Shabarudin, Akhmad; Nuryanah, Siti
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 1 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i1.1266

Abstract

The low number of Daftar Sasaran Prioritas Penggalian Potensi (DSP3) which derives from Compliance Risk Management (CRM) (8.47% of the DSP3) at Gianyar Tax Service Office motivates this study to evaluate the use of CRM called CRM Fungsi Pemeriksaan dan Pengawasan (CRM Rikwas) in supervision activities (starting from the planning, implementation, and follow-up stages) at Gianyar Tax Service Office. Evaluation is measured by the criteria of effectiveness at the planning stage of supervision and adequacy at the stage of implementation and follow-up stage of supervision. This study is a case study with an evaluation approach. The research method used is a qualitative method and descriptive analysis. Data was collected by collection of documentation, interviews with the Account Representative (AR) and the Head of the Supervision Section, and questionnaires to the AR. The results of the evaluation with the effectiveness criteria showed that CRM Rikwas suggests effectiveness in the planning stage of supervision. The results of the evaluation with the adequacy criteria indicate that the CRM Rikwas is not adequate in assisting the supervision activities (implementation and follow-up stages) because several indications of non-compliance are not following the actual situation. Based on these findings, this study recommends that AR at the Gianyar Tax Service Office review the non-conforming indicators first and recommends the DGT follow up on those findings.
Evaluasi Penerapan Sistem Manajemen Anti Penyuapan (SMAP) pada Inspektorat Jenderal Kementerian A Adelina, Zhazha Mia; Nuryanah, Siti
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 1 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i1.1268

Abstract

To implement Presidential Instruction No. 10 of 2016 concerning Actions to Prevent and Eradicate Corruption, the National Standardization Body adopted ISO 37001:2016 concerning the Anti-Bribery Management System (Sistem Manajemen Anti Penyuapan/SMAP) to become SNI ISO 37001:2016. Currently, SMAP has been implemented by government institutions and companies in Indonesia. One of the agencies implementing SMAP is the Inspectorate General of Ministry A. The urgency of implementing SMAP is that the Inspectorate General as the Government Internal Supervisory Apparatus has a risk when conducting an audit that has the potential for negotiations to cover up a problem, so that the audit process made to be vulnerable to bribery. The purpose of this research to evaluate the implementation of the SMAP that has been carried out by the Inspectorate General of Ministry A. This research is case study research with evaluation scenarios using the gap analysis method on 7 requirements clauses based on SNI ISO 37001: 2016 namely Organizational Context, Leadership, Planning, Operations, Support, Performance Evaluation, and Improvement. Gap analysis is used to find out the weaknesses between the current application Conditions and how important the Conditions must be achieved. The results of the study show that the implementation of the Support, Performance Evaluation, and Improvement clauses in terms of implementation still needs to be improved.
THE NUMBERED HEAD TOGETHER LEARNING MODEL ON THE CRITICAL THINKING ABILITY OF IV CLASS SD STUDENTS Ermawati, Diana; Prameswari, Andin; Nuryanah, Siti; Nashan, Syafiq; Noor, Yuniza Amalia
PROGRES PENDIDIKAN Vol. 5 No. 2 (2024): May 2024
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/prospek.v5i2.524

Abstract

The low critical thinking abilities of students are caused by the application of non-innovative learning models. Learning is still teacher-centered so that students cannot develop critical thinking skills to the maximum. The aim of this research is to determine differences in critical thinking abilities of students who are treated using the Numbered Heads Together learning model. This research is quantitative research with the type of experimental research. The research was conducted in class IV of SD N 10 Gondosari. Data analysis was carried out using the t-test (Paired T Test). Based on the results of the T Test (Paired T Test) calculations, the Sig value is obtained. (2-tailed) is 0.000 which means Sig. (2-tailed) < 0.05. From these calculations, the T test results were less than the significance level. It can be concluded that there is a difference in the average test results before and after the Numbered Head Together (NHT) learning model is implemented. There are significant differences in critical thinking abilities between students taught using the Numbered Heads Together learning model.
Analisis Pengaruh Organizational Capital terhadap Tingkat Penghindaran Pajak Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tri Prastyo, Slamet; Nuryanah, Siti
Akuntansi: Jurnal Akuntansi Integratif Vol. 10 No. 1 (2024): Volume 10 Nomor 1 April 2024
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v10i1.1594

Abstract

This study aims to analyze the effect of organizational capital on corporate tax avoidance. The population of this study are mining companies listed on the Indonesia Stock Exchange in the 2012-2021 periods. Using panel data regression with the common effect model, the results of the study found that organizational capital has a negative and significant effect on corporate tax payments. In other words, high organizational capital can increase corporate tax avoidance. Companies that are able to manage organizational capital properly will be able to create organizational efficiency, one of which is through tax management that the company will choose. This study confirms previous findings that organizational capital creates organizational innovation and organizational learning abilities in related to tax avoidance. This study also strengthens the previous findings that companies with high organizational capital have a greater chance of tax avoidance. The research has implications for the company's internal policy as a taxpayer to increase its organizational capital so that it can have an effective management. On the other hand, the tax authorities can make policies that support the creation of compliant taxpayers and ethical corporate tax management.
Evaluasi Manajemen Perpajakan Atas Pajak Pertambahan Nilai (Studi Kasus Pada Perusahaan Start-Up X) Alfath Annisaa, Mardhiyah; Nuryanah, Siti
Journal of Economics and Business UBS Vol. 12 No. 4 (2023): Special Issue
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i4.408

Abstract

Kondisi perusahaan Startup identik dengan situasi keuangan yang terus merugi. Meskipun dalam kondisi merugi, Startup tetap memiliki kewajiban menjalankan administrasi perpajakannya. Pelaku usaha apapun termasuk Startup dapat berpotensi menerima STP dan sanksi pajak jika tidak menjalankan kewajiban perpajakannya dengan benar. Penelitian ini dilakukan untuk mengevaluasi manajemen pajak PT X agar meminimalisasi pengenaan sanksi pajak dan timbulnya beban pajak atas pelaksanaan kewajiban dan haknya terkait PPN. Ruang lingkup penelitian dibatasi pada manajemen pajak atas pelaksanaan kewajiban dan hak PKP terkait PPN pada PT X tahun 2020-2022. Proses evaluasi dihubungkan dengan potensi biaya kepatuhan saat menjalankan manajemen perpajakannya dari tahapan perencanaan, pengorganisasian, pelaksanaan dan pengendalian. Melalui metode kualitatif dengan pendekatan studi kasus, penelitian ini menggunakan triangulasi dengan cara analisa dokumentasi terkait PPN serta menganalisis wawancara dengan informan yang berhubungan terkait pengelolaan pajak PT X. Hasil penelitian menunjukkan PT X sudah menerapkan manajemen perpajakan atas pelaksanaan kewajiban dan haknya terkait PPN dengan baik. Namun, PT X dapat meningkatkan efisiensi dan efektivitas manajemen perpajakannya dengan membuat SOP baku tertulis serta menjalankan rekomendasi untuk meminimalisasi permintaan perubahan faktur pajak serta mengatasi faktur pajak tidak valid.
Co-Authors Adelina, Zhazha Mia AF, Siti Suhasri Aisya, Saraswati Alfath Annisaa, Mardhiyah Chairunnisa, Nadillah Christine Christine Diana Ermawati Fadhila, Rahma Noor Loshita Sari, Ajeng Nashan, Syafiq Nita Novianti, Nita Noor, Yuniza Amalia Prameswari, Andin Pratiwi, Ratna Ika Putri, Mavira Nabila Rahayu, Silvia Sri Ramdhani, Luthfi Aji Ratnasari, Kenny Rahayu Rina Septiani, Rina Shabarudin, Akhmad Sion, Debby Tri Prastyo, Slamet Wahyudi, Arjun Wuryaningsih, Heni Yuli Trisnawati