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Fahmi
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THE ROLE OF E-BUPOT UNIFICATION APPLICATION IN MODERATING SERVICE QUALITY, TAX MORALITY, AND TAX PENALTIES ON TAXPAYER REPORTING COMPLIANCE Fahmi; Jamaluddin; Furqan, Andi Chairil; Amir, Andi Mattulada; Zahra, Femilia; Din, Muhammad; Rahmawaty, Santi
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 20 No. 1 (2025): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v20i1.22016

Abstract

This study analyzes the effects of service quality, tax morale, and tax penalties on tax reporting compliance, with the e-Bupot Unification application as a moderating variable. Focusing on Regional Government Organizations (OPDs) under the Palu Tax Office (KPP Pratama Palu) in Central Sulawesi, it addresses low tax reporting (SPT Masa) despite 100% tax payment rates. Data were collected from OPD treasurers through questionnaires and analyzed using Partial Least Squares (PLS) with WarpPLS software. Results show that service quality, tax morale, and tax penalties  improve tax reporting compliance. However, the e-Bupot Unification application fails to strengthen the relationship between tax morale and sanctions with compliance, and negatively moderates the link between service quality and compliance due to system complexity, limited user understanding, and resistance to technology. This study contributes to taxation literature and suggests improving service quality, promoting tax morale through education, and consistently enforcing sanctions. To optimize e-Bupot Unification, the government should simplify the system and expand user training efforts.
Pengaruh Penggunaan Aplikasi Youtube Terhadap Perkembangan Sosial Anak Usia 4-5 Tahun Maivy Hastuty; Fahmi; Laily Rosidah
Jurnal Pelita PAUD Vol 6 No 1 (2021): Jurnal Pelita PAUD
Publisher : STKIP Muhammadiyah Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33222/pelitapaud.v6i1.1511

Abstract

Penggunaan aplikasi Youtube yang disajikan oleh kemajuan teknologi di era ini semakin berkembang, bukan hanya orang dewasa, namun anak usia dini sudah mampu untuk menggunakannya. Penelitian ini bertujuan untuk mengetahui pengaruh penggunaan aplikasi Youtube terhadap perkembangan sosial anak. Penelitian ini menggunakan metode kuantitatif dengan jenis survei terhadap 100 orang pengasuh atau orang tua anak usia 4-5 tahun di Kecamatan Rajeg, Kabupaten Tangerang-Banten. Hasil penelitian ini menunjukkan bahwa nilai koefisien korelasi sebesar 0, 373 yang berada pada interval 0,20 s/d 3,99 sehingga memiliki tingkat pengaruh yang rendah. Dihasilkan juga persamaan linear Y=31.746 + 0,495 yang berarti bahwa setiap 1% penambahan nilai penggunaan aplikasi Youtube, maka akan bertambah nilai perkembangan sosial anak usia 4-5 tahun sebesar 0,495. Dengan angka probabilitas 0,000 < 0,05 maka dapat disimpulkan bahwa terdapat pengaruh yang signifikan atau searah antara penggunaan aplikasi Youtube terhadap perkembangan sosial anak.
Implementasi Metode Extreme Programming (XP) Pada Sistem Manajemen Data Layanan Bimbingan dan Konseling di Madrasah Aliyah Irawan, Rio; Fahmi
Jurnal Sistem Informasi Vol. 12 No. 1 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jsii.v12i1.10023

Abstract

Layanan bimbingan dan konseling merupakan layanan wajib bagi peserta didik di setiap satuan pendidikan di Indonesia, termasuk satuan pendidikan di lingkungan Kementerian Agama yaitu Madrasah Aliyah. Khususnya di Kota Palangka Raya Provinsi Kalimantan Tengah, mekanisme pengelolaan data layanan bimbingan dan konseling memiliki beberapa permasalahan yang muncul, diantaranya adalah kurangnya keakuratan data layanan bimbingan dan konseling oleh Guru Bimbingan Konseling dan peserta didik yang sering diberikan layanan, belum adanya rekapitulasi jenis layanan apa saja yang sering dilakukan, identifikasi masalah apa saja yang sering ditemui, dan tidak terdokumentasikannya hasil tindak lanjut secara jelas. Dari hal tersebut, maka perlu dikembangkan sebuah sistem informasi dengan tujuan agar guru bimbingan konseling di Madrasah Aliyah se-Kota Palangka Raya mampu mengelola dan mendapatkan gambaran data yang lengkap mengenai layanan bimbingan dan konseling di sekolah masing-masing. Sistem informasi ini dikembangkan dengan menggunakan pendekatan pengembangan perangkat lunak agile dengan metode extreme programming (XP).  Pengujian sistem yang digunakan adalah acceptance testing dan hasil pengujian menunjukkan sistem sangat layak untuk digunakan
MENINGKATKAN KESADARAN TERHADAP SPYWARE DI KALANGAN MASYARAKAT PURI BINTARO HIJAU Ahmad; Rivaldi; Sasa Mantiri; Ambiya Dwiyan Rahmanda; Nanda Ismaya Tirta Permana; M Andika Frasetya; Muhammad Gagah Saputro; Khafit Kamal; Genta Davida Prinandio; Khairur Ramadhan; Fahmi
Abdi Jurnal Publikasi Vol. 3 No. 6 (2025): Juni
Publisher : Abdi Jurnal Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan kesadaran masyarakat terhadap ancaman spyware sebagai salah satu bentuk serangan siber yang kerap tidak disadari. Kegiatan dilakukan melalui sosialisasi dan edukasi interaktif yang mencakup penjelasan mengenai cara kerja spyware, dampak yang ditimbulkan terhadap privasi dan keamanan data pribadi, serta langkah-langkah mitigasi yang dapat diterapkan oleh masyarakat dalam kehidupan digital sehari-hari. Hasil kegiatan menunjukkan peningkatan pengetahuan peserta mengenai pentingnya menjaga keamanan perangkat dan perilaku digital yang aman. Kegiatan ini diharapkan dapat membentuk budaya sadar keamanan informasi di kalangan masyarakat umum.
Efektivitas Diversi Berdasarkan UU SPPA: Analisis Yuridis dan Perspektif Keadilan Restoratif di Indonesia Muhammad Faizin; Fahmi; Rudi Pardede
Jurnal Pustaka Cendekia Pendidikan Vol. 3 No. 1 (2025): Jurnal Pustaka Cendekia Pendidikan, Volume 3 Nomor 1, Mei - Agustus 2025
Publisher : PT PUSTAKA CENDEKIA GROUP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70292/jpcp.v3i1.130

Abstract

Diversion is a mechanism for resolving juvenile cases outside the formal judicial process, as regulated in Law Number 11 of 2012 on the Juvenile Criminal Justice System (UU SPPA). The primary objective of diversion is to protect children from the negative impacts of the criminal justice system and provide rehabilitation opportunities within the framework of restorative justice. However, its effectiveness remains debatable due to limited understanding among law enforcement officers, inadequate rehabilitation facilities, and societal resistance toward this approach. This study employs a normative juridical method using a statutory approach and case studies of court decisions on diversion. The findings reveal that despite its implementation, diversion has not been optimally executed due to legal interpretation inconsistencies, lack of rehabilitation infrastructure, and minimal victim involvement in case resolution. Therefore, policy reforms are necessary, including capacity-building for law enforcement, strengthening rehabilitation facilities, and optimizing victim and community participation in the diversion process. These measures aim to enhance diversion as a more effective restorative justice instrument within Indonesia's juvenile criminal justice system.
Production of Healthy Sugar by Adding Winter Melon [Benincasa hipsida (Thunb.) Cogn.] From Coconut Sap Megasari, Gabrilla Ulfa; Fahmi; Nurkhamidah, Siti
Eksergi Vol 22 No 2 (2025)
Publisher : Prodi Teknik Kimia UPN "Veteran" Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31315/eksergi.v22i2.14656

Abstract

The increasing prevalence of health issues such as diabetes, obesity, and hypertension due to excessive sugar consumption has prompted the need for healthier sugar alternatives. This study investigates the production of healthy sugar using coconut sap enriched with winter melon (Benincasa hispida) extract, which offers various health benefits, including anti-diabetic properties. The production process employed a vacuum rotary evaporator at controlled temperatures (50–80°C) to preserve the nutritional and physical qualities of the sugar while minimizing adverse effects of traditional methods. The study assessed sugar composition, crystallization behavior, and product yield. Results showed that the addition of winter melon extract enhanced antioxidant properties and functional value, while varying sugar seed concentrations improved crystallization, yield (up to 10.48%), and color stability. This research contributes to developing low-glycemic, nutritious sugar alternatives, meeting the increasing demand for healthier sweeteners.
Pengaruh Outdoor Learning terhadap Sikap Peduli Lingkungan Anak Usia 5–6 Tahun Kelompok B di PAUD Ar-Rahman, Desa Galang Tinggi, Kecamatan Banyuasin III Gina Sonia; Fahmi; Kurnia Dewi; Maryamah; Yecha Febrieanitha Putri
Inovasi Pendidikan dan Anak Usia Dini Vol. 2 No. 3 (2025): Juli: Inovasi Pendidikan dan Anak Usia Dini
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/inpaud.v2i3.320

Abstract

This research is entitled "The effect of outdoor learning on environmental care attitudes in group B children aged 5-6 years at PAUD Ar-Rahman, Galang Tinggi Village, Banyuasin III District, Banyuasin Regency". The problem in this study is the low attitude of caring for the environment. This study aims to find out whether there is an influence of outdoor learning on environmental care attitudes in group B children aged 5-6 years at Ar-Rahman PAUD, Galang Tinggi Village, Banyuasin III District, Banyuasin Regency. This type of research is Pre-Experimental with One Group Pre Test - Post Test design. The sample in this study amounted to 15 children consisting of 7 boys and 8 girls. The data collection technique in this study uses observation, tests and documentation. The data analysis techniques used in this study are normality test, homogeneity test, and hypothesis test. The results of the hypothesis were obtained after the initial test (pre test) and final test (posttest), then the researcher analyzes the results of the research. The results of data analysis in proving the hypothesis test were obtained tcount = 71.132 while to determine the table with a significance level of 5%, a ttable of 2.145 was obtained. So it can be concluded that > ttable calculation, Ha is accepted and Ho is rejected, which means that there is a significant influence of the use of outdoor learning on environmental care attitudes in group B children at PAUD Ar-Rahman, Galang Tinggi Village, Banyuasin III District, Banyuasin Regency.
The Urgency of Multicultural Education in Building a Civil Society: The Perspective of Islamic Educational Philosophy Masduki; Arfanaldy, Sehan Rifky; Pamuncak, Mohammad Bintang; Fahmi
International Journal of Islamic Thought and Humanities Vol. 4 No. 1 (2025): International Journal of Islamic Thought and Humanities
Publisher : Sekolah Tinggi Agama Islam Taruna Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54298/ijith.v4i1.399

Abstract

Multicultural education is an urgent need in a pluralistic Indonesian society. This article examines the urgency of multicultural education from the perspective of Islamic educational philosophy as a foundation for building a tolerant, just, and inclusive civil society. This study collects and analyzes literature related to multicultural values in Islamic teachings and Islamic educational practices in Indonesia through a qualitative approach with a literature study method. The results of the study show that in the treasury of Islamic educational philosophy, there are fundamental principles that are in line with multicultural values, such as tolerance (tasamuh), justice ('adl), equality (musawah), respect for differences, and the spirit of deliberation (shura). Islam views diversity as part of the sunnatullah that cannot be avoided and must be addressed with mutual respect. However, the reality of Islamic education in Indonesia still shows the dominance of a normative-doctrinal approach, providing little space for cross-cultural dialogue and critical thinking. Therefore, a reconstruction of the paradigm of Islamic education that is inclusive and contextual is needed by instilling multicultural values in the curriculum, learning methods, and educational practices as a whole. Thus, Islamic education does not only function as a transmission of religious knowledge, but also as a tool for social transformation in building a harmonious civil society in diversity. This article highlights explicitly two main questions: (1) how multicultural values are integrated into Islamic educational philosophy, and (2) to what extent such integration contributes to forming a civil society. The main contribution of this study is to offer an integrative conceptual framework that combines Islamic values with the principles of multiculturalism, which can be used as a reference in developing inclusive and contextual Islamic educational policies and practices.
AKIBAT HUKUM PEMBATALAN AKTA JUAL BELI TANAH MELALUI PUTUSAN PENGADILAN NEGERI TERHADAP KEPEMILIKAN HAK ATAS TANAH Agustin, Elvan; Fahmi; Harahap, Irawan
Collegium Studiosum Journal Vol. 8 No. 1 (2025): Collegium Studiosum Journal
Publisher : LPPM STIH Awang Long

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56301/csj.v8i1.1630

Abstract

The Cancellation of Land Sale and Purchase Deeds through Court Decisions Has Complex Implications. It not only alters the legal status of land ownership but also affects the civil rights of the parties involved, the legal responsibilities of the Land Deed Official (PPAT), and administrative arrangements at the National Land Agency (BPN). Therefore, the cancellation process must be carried out carefully and based on strong evidence to avoid creating new legal uncertainties in society. The method used is normative legal research. Based on the research findings, Legal Protection for Good Faith Buyers emphasizes that every land sale and purchase transaction must comply with applicable legal provisions. A good faith buyer—one who purchases land honestly and without knowledge of legal defects in the transaction—is entitled to legal protection. If a land sale and purchase deed is cancelled by a court decision, the good faith buyer must be protected through compensation or a refund to ensure their rights are not neglected. The Legal Consequences of the Cancellation of a Land Sale and Purchase Deed through a Court Decision impact the ownership status of the land. Such cancellation causes the land rights to revert to the seller, and the buyer can no longer claim ownership. In this case, a refund or compensation becomes an essential step to restore the good faith buyer’s position. Additionally, the land administration process must be updated to reflect the new status of the land in accordance with the court's decision.
PEMBIASAAN SHALAT BERJAMAAH DALAM MENANAMKAN KARAKTER RELIGIUS ANAK USIA 5-6 TAHUN DI RA AL-IZZAH KOTA SERANG BANTEN: ANAK USIA 5-6 TAHUN DI RA AL-IZZAH KOTA SERANG BANTEN Muslimah, Rosailatul; Fadlullah; Fahmi
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 02 (2025): Volume 10, Nomor 02 Juni 2025 publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i02.25734

Abstract

Rosailatul Muslimah (2228210019) The Habit of Congregational Prayer in Instilling Religious Character in Children Aged 5-6 Years at RA Al-Izzah, Serang City, Banten. Undergraduate Thesis (S-1) Program, Early Childhood Education Teacher Education Department. Faculty of Teacher Training and Education. Sultan Ageng Tirtayasa University. This study explains the habit of congregational prayer in instilling religious character in children aged 5-6 years at RA Al Izzah, Serang City, Banten. The method used in this study is qualitative research and is analyzed by means of descriptive analysis that clearly explains the data collected, and then uses a case study with an in-depth approach that emphasizes a deep understanding of the habit of congregational prayer in instilling religious character in children aged 5-6 years at RA Al-Izzah, Serang City. Based on the results of the research that has been carried out, it can be concluded that the implementation of the habit of congregational prayer in instilling the religious character of children aged 5-6 years, which is integrated into an integrated curriculum, is effective in developing the religious and social character of children aged 5-6 years. Supported by adequate human resources, good facilities, and cooperation with parents, this program has succeeded in instilling religious values, discipline, and togetherness. The evaluation showed satisfactory results, with high target achievements and a positive impact on the development of children's character holistically.
Co-Authors Abdul Malik Abel Agnesia Ade Firman Saputera Afriansyah, Ricky Agung Priyanto Agustin, Amanda Agustin, Elvan Ahmad Ahmad Hadi Pranoto Aisyah Nur Hidayati Alayya Nabila Putri Alda Olyvia alders paliling Alensa, Kurnia Alfia Tunikmah Alhijir Yasir Abdul Karim Ali Altway Ambiya Dwiyan Rahmanda Amir, Andi Mattulada Anjelika, Berby Anna Mafiroh Anna Sasa Sakinah Aprilia, Putri Cika Ardinata, Prima Sena As Syifa, Fairuz Asep Kosasih Asri Maulidia Atin Fatimah Aulia Astagina Ayu Ningsih Husaini Ayu, Wulan Rahma Az Zahrah, Fathanah Aziziyah Cahya Alintatino Putri Calvin Antony Cecep Nur Cahyadi Dania Zalyyanti Debby Jirni Defa Dwi Sagita Destri Sugeh Hartini Dian Agustina Dina Kusuma Wardhani Dwi Salsabilah, Salwa Elhazri Hasdian Enda Fratiwi Erniza Ery Muchyar Hasiri Fabio Testy Ariance Loren Fadlullah Fahira Salsabilla Faisal Faisal Akbar Farhani, Deswita Febriyanti Femilia Zahra Fitri Maharani, Fitri Furqan, Andi Chairil Genta Davida Prinandio Gery Pratama Gina Sonia Hafiza Zahra Ainun Nisa Hamonangan Girsang Handini, Zilia Harahap, Irawan Helmalia Putri, Nadia Hermas Syaripah Huban Hisana Roudatul Janna Hoirunnisa Hutagaol, Hendra Dm Ilman Kadori Inayah Nurbaiti Intan Komalasary Irawan Harahap Irawan, Rio Isnaini Leo Shanty iti Khadija Jamaluddin Jimmy Malintang Kadri Khafit Kamal Khairur Ramadhan Khasana, Alya Junisa Kiki Rahma Alya Kurnia Dewi Kusuma Wardhani, Rr Dina La Aba Laila Luzaini Wafa Laila Nazmi Laily Rosidah Lastri Anggi Fani Laura, Egi Leni Sumarni Liana, Intan LM. Fajar Israwan M Andika Frasetya Maida Rahma Wati Maivy Hastuty Marselfa Nasir marshanda Marsyanda Marthen Gemayel Manurung Maryamah Masduki Megasari, Gabrilla Ulfa Meka, Wahyu Miftahul Janah Mohamad Arif Suryawan Muhamad Juni Bedu Muhammad Din Muhammad Faizin Muhammad Gagah Saputro Muhammad Reyvalza Bayhaqi Muslimah, Rosailatul Mustado, Maulida Nailatus Sa'adah Nanda Ismaya Tirta Permana Nasripin Ni'ma M. Alhabsyi Nirwan Budaytna Norafnan, Abdul Norhikmah Nuniek Hendrianie Nur Asliha Nur Erin Syahirah Nurfida Ain Nurhaliza Nurkamilah Nurul Laely Mahmudah Ovi Oktapiani Pamuncak, Mohammad Bintang Patria Yuni Soraya, R.A Pemi Margaret Pirda Novalia Puspita Sari, Agnes Putriana Safitri Rachmaniah, Orchidea Rafi Maulana Rahma Mutiara Rai Iqsandri Rappeh Ratna Widyawati Raya Agustien, Aulya Retno Wulandari Rianti, Milda Rivaldi Rivani Kusuma Handratna Riza Azka Fazila Rizana Rr. Dina Kusuma Wardhani Rudi Pardede Sabrina Bella Putri Saidatul Munazilah Santi Rahmawaty Sasa Mantiri Sehan Rifky Selpa Berlianti Selvi Apriliyani Sari Simamora, Bona Adrian Simpan Edy Saputra Siregar, Solhani Guntur Siti Khosiah Siti Nurkhamidah Siti Sarah, Msy Slamet Riyadi Suarni Sugandi Sulastri Sulastri Susi Susanti Susianto Syfah Aprilianti Tamara Wulandari Tharina, Ika Tuharso Umi Kalsum Nuruljannah Wahyu Meka Wahyuni, Khoirunnisa Willya Oktavia Wilsi Ariani Winstar, Yelia Nathassa Wista, Adinda Yecha Febrieanitha Putri Yeni Rahmawati Yeni Rahmawati, Yeni Yeni Restiyani Yetti Yola Ade Safitri Yulia Tika Sari Yulita Mahesa Putri Zamelia Maulida Zayus Muazrian7 Zulhari