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All Journal Jurnal Pendidikan Islam IJoLE: International Journal of Language Education DE'RECHTSSTAAT AkMen JURNAL ILMIAH QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT Jurnal Sosial Humaniora JURNAL ILMIAH LIVING LAW JURNAL AKUNIDA Jurnal Akuntansi Kompetif Jurnal Ilmiah Akuntansi Kesatuan Asean Journal of Science and Engineering (AJSE) Journal Of World Science Utsaha: Journal of Entrepreneurship Jurnal Cakrawala Ilmiah Innovative: Journal Of Social Science Research Indonesian Journal of Advanced Research (IJAR) Karimah Tauhid JURNAL ILMIAH GEMA PERENCANA Veteran Economics, Management & Accounting Review ASEAN Journal for Science and Engineering in Materials
Warizal
Jurusan Akuntansi, Fakultas Ekonomi & Bisnis, Universitas Djuanda Bogor
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Neuroscience Public Health Social Sciences Other

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Sistem P-MAN dalam Pengelolaan PBB-P2 pada UPT Pajak Daerah Kelas A Ciawi Kabupaten Bogor Warizal; Hambani, Susy; Amalia, Zahra
Karimah Tauhid Vol. 4 No. 10 (2025): Karimah Tauhid
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/karimahtauhid.v4i10.21307

Abstract

Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) merupakan komponen penting dalam Pendapatan Asli Daerah (PAD) yang pengelolaannya terus ditingkatkan melalui digitalisasi layanan. Salah satu inovasi yang diterapkan oleh UPT Pajak Daerah Kelas A Ciawi Kabupaten Bogor adalah Sistem P-MAN (Pelaporan Mandiri), yakni sistem pelaporan dan pencatatan penerimaan pajak secara elektronik berbasis sistem informasi akuntansi. Meskipun sistem ini telah berjalan, masih diperlukan kajian lebih lanjut terkait efektivitas pelaksanaannya, jenis dokumen yang digunakan, serta hambatan yang dihadapi dalam proses pengelolaan. Penelitian ini bertujuan untuk mengkaji pelaksanaan sistem P-MAN dalam pengelolaan PBB-P2, mengidentifikasi dokumen yang digunakan, dan menganalisis kendala yang muncul di lapangan. Hasil penelitian menunjukkan bahwa P-MAN mampu meningkatkan efisiensi pencatatan dan pemantauan pembayaran pajak. Namun, masih ditemukan berbagai kendala, seperti terbatasnya pemahaman wajib pajak terhadap prosedur pelaporan, dominasi administrasi manual, kendala teknis dalam verifikasi lapangan akibat keterbatasan jaringan internet, serta belum terintegrasinya sistem pelaporan dengan distribusi SPPT yang menyebabkan duplikasi kerja. Dengan demikian, meskipun P-MAN memiliki potensi besar dalam mendukung transformasi digital pajak daerah, optimalisasi sistem, peningkatan sosialisasi, serta penguatan infrastruktur dan SDM tetap diperlukan.
ANALISIS BREAK EVEN POINT DALAM RANGKA PENYUSUNAN ANGGARAN TAHUNAN PADA SMK DARUS SA’ADAH KABUPATEN BOGOR JAWA BARAT Diana Septi Setiawan; Warizal, Warizal; Maria Magdalena Melani
Jurnal Cakrawala Ilmiah Vol. 3 No. 11: Juli 2024
Publisher : Bajang Institute

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Abstract

Tujuan penelitian adalah untuk mengetahui Break Even Point Dalam Rangka Penyusunan Anggaran Tahunan di SMK Darus Sa'adah Kabupaten Bogor, Jawa Barat. Pendekatan penelitian mengunakan deskriptif kualitatif melalui uji analisis Break Even Point. Melalui observasi, dokumentasi, dan wawancara, data dikumpulkan. Hasil penelitian menunjukkan bahwa SMK Darus Sa’adah dalam menyusun anggaran Rencana Kegiatan Anggaran Sekolah belum sesuai dengan Break Even Point dan hanya membuat daftar saja sehingga anggaran yang dibuat tidak sesuai dengan yang diharapkan. Hasil analisis menunjukkan bahwa Break Even Point penyusunan anggaran tahunan selama satu tahun di SMK Darus Sa’adah menghasilkan total biaya variabel (Variable Cost) sebanyak Rp.59.131.400, total biaya tetap (Fixed Cost) sebanyak Rp.821.449.105. Total biaya variabel sebesar Rp.1.461.224.000. maka, biaya variabel per unit ialah Rp.1.506.416 dan BEP per unit sebanyak 366. Sehingga pada tahun 2022/2023 SMK Darus Sa’adah memiliki laba sebesar Rp.41.250.000; (11 X Rp 3.750.000;). Akan tetapi setelah memperhitungkan biaya tetap umum sebesar Rp.1.642.88.210, atau ±2 kali lipat dari biaya tetap langsung, sekolah ini baru mencapai BEP dengan jumlah peserta didik sebanyak 2.297 atau naik ±527%.
Character Education Builds AI Ethics, Digital Independence in Vocational Students Rusli, Radif Khotamir; Lathifah, Zahra Khusnul; Warizal, Warizal
Jurnal Pendidikan Islam ARTICLE IN PRESS
Publisher : The Faculty of Tarbiyah and Teacher Training associated with PSPII

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Abstract

This study investigates how character education influences the development of digital independence and ethical awareness among students at SMK Amaliah as they engage with AI-powered learning environments. As reliance on AI tools like ChatGPT increases, concerns about academic integrity, critical thinking, and ethics have arisen. The research aims to create strategies for blending character education into vocational training, helping students use AI responsibly, maintain academic honesty, and build independent problem-solving skills. Employing a mixed-method approach, the study combines surveys of 200 students with qualitative analysis of character education initiatives within Islamic education. The quantitative data sheds light on students’ AI usage habits and their ethical understanding, while the qualitative aspect evaluates how character education programs influence responsible digital behavior. Findings reveal that although 75% of students use AI tools for academic tasks, only 40% have a clear grasp of plagiarism and ethical AI use. Character education plays a key role in fostering honesty, responsibility, and autonomous learning, reducing automation bias and uncritical AI reliance. This is because students involved in structured ethical discussions and guided AI use develop greater awareness of digital ethics and critical thinking. Additionally, character education encourages accountability and self-regulation by integrating moral reasoning with technological skills, ensuring students do not depend solely on AI-generated content without personal intellectual engagement. The study highlights the importance of embedding AI ethics into vocational curricula and training teachers to strengthen digital literacy and ethical decision-making. Its findings support educational practices that prepare students to handle AI responsibly and uphold academic integrity.
Modal Ventura Berbasis Wakaf: Inovasi Kebijakan Pembiayaan untuk Ekosistem Kewirausahaan Pesantren Alhifni, Anas; Roestamy, Martin; Warizal; Ahwarumi, Biyati; Qolyubi, Asep Thobibudin
JURNAL ILMIAH GEMA PERENCANA Vol 4 No 2 (2025): Jurnal Ilmiah Gema Perencana
Publisher : POKJANAS Bekerja Sama Biro Perencanaan dan Penganggaran, Sekretariat Jenderal Kementerian Agama RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61860/jigp.v4i2.322

Abstract

This study proposes an innovative financing model that integrates waqf (awqaf) instruments with venture capital principles in response to the funding gap within the pesantren entrepreneurial ecosystem. The background of the problem indicates that although pesantren have significant economic potential, access to capital that is both Shariah-compliant and growth-oriented remains limited. The methodology employed is a qualitative multi-method approach, which includes an analysis of contemporary Islamic finance literature, case studies of productive waqf models, and the development of a conceptual framework through systematic modeling. The results and discussion demonstrate that the proposed Awqaf-Driven Venture Capital (Awqaf-VC) model has the potential to overcome traditional financing limitations by combining the perpetual nature of waqf with the strategic approach of venture capital. This framework is supported by a juridical analysis of Law No. 41 of 2004 concerning Waqf and the Financial Services Authority Regulation (POJK) No. 25 of 2023 concerning the Operation of Venture Capital Companies and Sharia Venture Capital Companies, which legally facilitates such a structure. The conclusion of this study is that the Awqaf-VC model can serve as a sustainable financing alternative that not only enhances the economic scalability of pesantren but also strengthens Shariah compliance in the digital age. The policy recommendation put forward is the development of derivative regulations that specifically govern the mechanisms for governance, risk mitigation, and fiscal incentives for nazhirs and managers of waqf-based Sharia venture capital funds.
Perumusan Kebijakan: Pengaruh Disiplin dan Lingkungan terhadap Kinerja dan Kepuasan Kerja Samsuri; Roestamy, Martin; Warizal; Rusli, Radif Khotamir
JURNAL ILMIAH GEMA PERENCANA Vol 4 No 2 (2025): Jurnal Ilmiah Gema Perencana
Publisher : POKJANAS Bekerja Sama Biro Perencanaan dan Penganggaran, Sekretariat Jenderal Kementerian Agama RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61860/jigp.v4i2.328

Abstract

This research provides a policy-focused analysis of how organizational discipline and work environment policies influence employee performance through job satisfaction, grounded in the Indonesian legal framework. Using path analysis on data from 94 employees at PT. Catur Dakwah Crane Farmasi Bogor, this study evaluates the on-the-ground implementation of national labor regulations, specifically Law Number 13 of 2003 concerning Manpower. This rigorous methodological approach—utilizing probability sampling, validated psychometric instruments, and path analysis via SPSS—was strategically employed to empirically deconstruct and verify the posited theoretical framework, thereby ensuring the findings' robustness for informing evidence-based policy. The empirical findings reveal a dual-pathway mechanism to performance: an affective pathway mediated by job satisfaction (particularly for work environment policies) and a procedural pathway operating directly through discipline. Results demonstrate that: 1) work discipline and work environment have direct positive and significant effects on job satisfaction (R² = 0.512); 2) work discipline, work environment, and job satisfaction all have direct positive and significant effects on employee performance (R² = 0.635); 3) job satisfaction does not mediate the discipline-performance relationship, indicating a strong situation effect; and 4) job satisfaction significantly mediates the environment-performance relationship. These findings provide evidence-based recommendations for both national labor policy formulation and organizational-level policy implementation in the Indonesian pharmaceutical sector.
Communicating Gender Equality: Critical Analysis of Gendered Language in Social Science Textbooks for Alpha Generation Purnomo, Agustina Multi; Fauziah, R. Siti Pupu; Martin, Abraham Yazdi; Roestamy, Martin; Nita, Kamala Sia Rio; Warizal, Warizal
International Journal of Language Education Vol. 9, No. 4, 2025
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/ijole.v1i2.82096

Abstract

The study examined how textbooks, as a communication tool, shape gender-related messages and gender equality in social learning by analyzing gendered language in 9th-grade social science textbooks used by Indonesia's first Alpha Generation. The study adopted a sociological perspective to analyze the content and structure of the ninth-grade Merdeka curriculum textbook as an ideological medium of communication. It employed a mixed-methods approach, combining critical content analysis of textual and visual elements with a student survey involving 389 respondents. The findings revealed that the textbook conveyed gender bias through its text and figures, even though Indonesian permits grammatical neutrality. The survey showed that 9th-grade students perceived gender inequality, as they mentioned male figures far more frequently in visuals (277 vs. 67; bias ratio 4.13) and texts (233 vs. 111; bias ratio 2.10), indicating that they actively interpreted male dominance in the textbook's content. The results confirmed that textbooks shaped gendered inequality through implicit communication. The Alpha generation, shaped by constant exposure to digital narratives, may internalize patterns that hinder equitable educational goals. This study suggested that textbooks express social values and educators should create books that offer inclusive perspectives on gender roles to promote gender equality in education.
Co-Authors Abdul Kholik Abraham Yazdi Martin Ade Budi Setiawan Agustina Multi Purnomo Ahwarumi, Biyati Alfiyah Amru, Muhammad Abiyyu Khairi Anas Alhifni Andini Andy Lasmana Arrahman , Arif Assyifa Aziz, Ayi Jamaludin Diana Septi Setiawan Eka Yulyanti, Yurika Falsa Mulia Farizka Susandra Fira, Syafira Agnita Aulia Hambani, Susy Hari Gursida Hendro Sasongko Hutomo, Yoyok Priyo Indra Cahya Kusuma Irman Suherman Irwan Ch Kartini, Tini Maria Magdalena Melani Mas Nur Mukmin Megan Asri Humaira Monaya, Nova Moyana, Nova Musbihin Mustika Masnuneh Nirwanti, Nirwanti Nita, Kamala Sia Rio Oktafiani, Devi Purnamasari, Lise Putri, Risma Wandari Qolyubi, Asep Thobibudin R. Siti Pupu Fauziah Ramadianti, Ramadianti Roestamy, Martin Rusi Rusmiati Aliyyah Rusli, Radif Khotamir Saepul Anwar Samsuri Samsuri, S. Serli Margareta Sopianti, Siti Sri Harini Suciati, Laras Suryani, Danu Susandra , Farizka Yazdi Martin, Abraham Yuppy Triwidatin Zahra Amalia Zahra Khusnul Lathifah Zamasari