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ANALISIS PERKEMBANGAN PELAKSANAAN PEMBAYARAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN TERHADAP JUAL BELI TANAH: ANALISIS PERKEMBANGAN PELAKSANAAN PEMBAYARAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN TERHADAP JUAL BELI TANAH Lestari, Indri; Aulia, Maghfirotul; Fikri, Muhammad Adymas Hikal
Jurnal BATAVIA Vol 1 No 1 (2024): JANUARI
Publisher : Zhata Institut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64578/batavia.v1i1.3

Abstract

Bersama bank daerah, Pemerintah Daerah Kota Pekalongan meluncurkan aplikasi layanan pembayaran pajak online yang mencakup pajak BPHTB. Dengan adanya layanan ini, wajib pajak, PPAT, dan petugas BKD dapat terhindar dari pertemuan tatap muka dan menghentikan kebocoran yang terjadi akibat kerja sama beberapa pihak agar pajak BPHTB yang dibayarkan bisa murah, meski tidak sesuai dengan harga. suatu transaksi yang terjadi di lapangan. Penelitian ini menggunakan metodologi penelitian hukum empiris. Spesifikasi penelitian penelitian ini bersifat deskriptif dan analitis. Literatur dan penelitian lapangan merupakan sumber data. Sebelum layanan E-BPHTB tersedia, PPAT harus mendatangi kantor badan keuangan daerah untuk memproses berkas dan pembayaran. Namun dengan tersedianya layanan E-BPHTB, prosesnya menjadi lebih mudah, cepat, hemat biaya, dan efisien. Begitulah perkembangan penerapan BPHTB jual beli tanah dan bangunan di Kota Pekalongan. Standar nilai patokan yang berfluktuasi, proses validasi yang lama jika BKD menolak nilai yang disarankan, dan masih adanya ketidakjujuran wajib pajak dalam mengungkapkan nilai transaksi sebenarnya di lapangan menjadi tantangan utama dalam penerapan E-BPHTB. Abstract Together with the regional bank, the Pekalongan City local government introduced an online tax payment service application that includes the BPHTB tax. In order to prevent any leakage that has occurred thus far, the service eliminates the need for taxpayers, PPAT, and BKD officers to interact in person. This is because multiple parties have collaborated to lower the paid BPHTB tax, despite the fact that it does not correspond with the transaction price that occurs in the field. This study use empirical legal research methodology. This study's research specifications are descriptive and analytical. Library and field research are sources of data. The evolution of BPHTB implementation on the sale and purchase of real estate in Pekalongan City: prior to the availability of the E-BPHTB service, the PPAT had to visit the regional financial agency's office to organize the necessary paperwork and payments; however, the E-BPHTB services expedite, simplify, and lower the cost of the process. The evolving value benchmark regulations, the lengthy validation process in the event that BKD rejects the suggested value, and the persistence of dishonest taxpayers supplying information about the true worth of the transaction in the field are the challenges encountered in the implementation of E-BPHTB.
Mathematical Engagement In Interactive Learning: A Case Study Of The Use Of Lumio In Understanding The Concept Of Normal Distribution Lestari, Indri; Hadi, Windia; Giyanti, Giyanti; Khotimah, Khotimah
Koordinat Jurnal MIPA Vol. 6 No. 2 (2025)
Publisher : Program Studi Tadris Matematika dan Tadris Ilmu Pengetahuan Alam, Fakultas Tarbiyah dan Ilmu Keguruan (FTIK), Universitas Islam Negeri (UIN) Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/koordinat.v6i2.192

Abstract

Understanding the concept of normal distribution in statistics is often challenging for students, as it requires a deep understanding of symmetry, probability distribution, and the use of normal distribution tables. These challenges are often caused by difficulties in connecting theoretical concepts with data visualization and in comprehending z-score transformations. This study aims to analyze students' mathematical engagement in understanding the concept of normal distribution using Lumio-based interactive media. The study employed a quantitative, quasi-experimental design, with a pre-test post-test control group design. The experimental group engaged in learning using Lumio-based interactive media, while the control group received traditional lecture-based teaching methods. The research instruments included a concept comprehension test, a mathematical engagement questionnaire, and an analysis of Lumio activity logs. The data were analyzed using paired sample t-tests and ANCOVA to evaluate the effectiveness of Lumio in improving students' mathematical engagement and conceptual understanding. The results showed a significant difference between pre-test and post-test scores in both the experimental and control groups. The experimental group, which used Lumio, showed a significantly higher improvement in both conceptual understanding and engagement compared to the control group. The findings suggest that using Lumio-based learning significantly enhanced students' engagement and understanding of normal distribution, compared to the conventional teaching methods
Improving university students’ geometrical understanding of derivatives through graphic visualization Khotimah, Khotimah; Lestari, Indri; Agus, Ria Noviana; Oktaviyanthi, Rina; Putri, Shila Panca; Ünver, Semiha Kula
Jurnal Elemen Vol 12 No 1 (2026): January
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jel.v12i1.33325

Abstract

This study addresses university students’ persistent difficulties in developing geometrical thinking, defined as the ability to interpret slopes, understand tangent behavior, and coordinate graphical and symbolic representations, when learning derivative concepts. The study investigates changes in students’ geometrical thinking following instruction supported by graphic visualization. A one-group pretest–posttest quasi-experimental design was conducted with 30 students in mathematics education, limiting causal inference due to the absence of a control group. Data were collected using a six-item open-ended geometrical thinking test and structured classroom observations, which served as triangulation. The results showed significant improvement after the visualization-based instruction. The average pretest score increased from 48.12 to 67.51, with a normalized gain (N-gain) of 0.39, indicating moderate improvement. A paired-sample t-test confirmed a statistically significant difference (p < 0.001). Although the effect size was large (d = 4.17), this finding should be interpreted cautiously given the study design and sample size. Observation data supported these results by revealing improved graphical reasoning, representational coordination, and student engagement. These findings indicate the potential of graphic visualization to support students’ geometrical thinking in derivative learning, rather than to demonstrate definitive instructional effectiveness.
Pengaruh Persepsi Risiko dan Kepercayaan (Trust) Terhadap Adopsi Layanan Fintech: Studi Kasus Pada Layanan Pembayaran Digital Dana Masyarakat di Desa Margajaya – Majalengka Rufaidah, Fathi; Lestari, Indri; Trijumansyah, Andry
Techno Bahari Vol. 12 No. 1 (2025): Maret
Publisher : Politeknik Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52234/tb.v12i1.340

Abstract

Fintech, a term encompassing financial technology innovations, has introduced novel financial services, including digital payment platforms like the popular DANA e-wallet in Indonesia. However, the increasing number of risks associated with fintech has raised user concerns about its adoption. Despite these concerns, a significant number of users continue to adopt and utilize fintech services. To investigate the interplay between perceived risk, trust, and fintech adoption. Using a quantitative approach, the study employs descriptive-verificative analysis and multiple linear regression techniques to analyse the data. The findings reveal that perceived risk does not significantly impact fintech adoption in a negative direction. Conversely, trust exhibits a significant positive influence on fintech adoption. Additionally, the study establishes a significant joint influence of perceived risk and trust on fintech adoption.
Reaktualisasi Etika Profesi Guru untuk Kesehatan Mental Siswa di Era Tekanan Akademik Lestari, Indri; Al Fariz, Mar’atu Rosyada; Nastiti, Meilisa Fauziah; Nur Khasanah
Jurnal Gramaswara: Jurnal Pengabdian kepada Masyarakat Vol. 6 No. 2 (2026): Jurnal Gramaswara: Jurnal Pengabdian kepada Masyarakat
Publisher : Faculty of Cultural Studies, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.gramaswara.2026.006.02.08

Abstract

Tekanan akademik telah berkembang menjadi salah satu faktor risiko utama yang memengaruhi kesehatan mental siswa di berbagai jenjang pendidikan. Berbagai penelitian menunjukkan bahwa tekanan akademik berkorelasi dengan meningkatnya kecemasan, depresi, kelelahan emosional, penurunan kesejahteraan psikologis, bahkan perilaku melukai diri. Dalam situasi tersebut, guru tidak hanya memikul tanggung jawab pedagogis, tetapi juga tanggung jawab etis untuk menciptakan lingkungan belajar yang mendukung kesejahteraan peserta didik. Artikel ini bertujuan menganalisis peran etika profesi guru dalam mendukung kesehatan mental siswa di era tekanan akademik. Penelitian menggunakan metode studi pustaka dengan menelaah berbagai artikel ilmiah, laporan penelitian, dan literatur teoretis yang relevan mengenai etika profesi guru, kesehatan mental siswa, tekanan akademik, teacher care, dan ethics of care. Hasil kajian menunjukkan bahwa etika profesi guru memiliki fungsi strategis sebagai mekanisme protektif terhadap dampak psikologis tekanan akademik melalui penciptaan lingkungan belajar yang aman secara psikologis, deteksi dini distres psikologis, komunikasi empatik, advokasi keseimbangan akademik, serta kolaborasi dalam sistem dukungan kesehatan mental siswa. Kajian ini juga menunjukkan bahwa implementasi etika profesi guru masih menghadapi berbagai tantangan, antara lain keterbatasan literasi kesehatan mental, tekanan struktural sistem pendidikan yang berorientasi pada performa akademik, stigma sosial terhadap kesehatan mental, keterbatasan sumber daya profesional, dan ambiguitas batas peran guru. Artikel ini menegaskan bahwa penguatan etika profesi guru perlu diposisikan sebagai bagian integral dari strategi pendidikan yang berorientasi pada kesejahteraan peserta didik. Kontribusi artikel ini terletak pada sintesis konseptual yang menghubungkan etika profesi guru, teacher care, dan ethics of care sebagai kerangka untuk memperkuat dukungan terhadap kesehatan mental siswa di tengah intensifikasi tekanan akademik.