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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 Veteran Economics, Management & Accounting Review ASEAN Journal for Science and Engineering in Materials
Warizal
Jurusan Akuntansi, Fakultas Ekonomi & Bisnis, Universitas Djuanda Bogor
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.
Co-Authors Abdul Kholik Ade Budi Setiawan 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 Oktafiani, Devi Purnamasari, Lise Putri, Risma Wandari R. Siti Pupu Fauziah Ramadianti, Ramadianti Roestamy, Martin Rusi Rusmiati Aliyyah Rusli, Radif Khotamir Saepul Anwar 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