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Mekanisme Pengenaan PPN Atas Digital Ads Services Pada Politeknik Bosowa Supiana; Den Ka, Veronika Sari; Gisda, Ardiansyah
SUSTAINABLE Vol 3 No 2 (2023): Volume 3, No.2 November 2023
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v3i2.20848

Abstract

Pajak dalam era digital saat ini mengacu pada kewajiban pajak yang dikenakan pada perusahaan yang menggunakan teknologi internet. Ini mencakup berbagai entitas, mulai dari penyedia konten digital, platform media sosial, hingga aktivitas perdagangan barang atau jasa melalui platform elektronik yang dikenal sebagai e-commerce., termasuk penggunaan digital ads services pada platform facebook ads dan instagram ads. Tujuan penelitian ini adalah mengetahui bagaimana mekanisme pengenaan PPN digital ads services studi kasus Yayasan Aksa Mahmud unit bisnis Politeknik Bosowa. Penelitian ini menggunakan metode penelitian kualitatif. Data yang diaplikasikan dalam riset ini terdiri dari data primer dan data sekunder, dan metode yang digunakan untuk menghimpun informasi adalah melalui pelaksanaan wawancara serta penyelidikan pustaka. Teknik analisis data menggunakan penggumpulan data, proses analisis, pengambilan kesimpulan. Hasil penelitian ini yaitu mekanisme pengenaan PPN digital ads services studi kasus Yayasan Aksa Mahmud unit bisnis Politeknik Bosowa meliputi set up iklan kemudian iklan di terbikan, setelah masa iklan berakhir maka akan terbit faktur serta pemotongan deposit iklan di meta ads yang sudah termasuk PPN. Penggunaan digital ads services di meta ads sangat efektif untuk meningkatkan brand awarness dan menjangkau lebih banyak viewers serta iklan dapat di set up sesuai dengan sasaran yang di inginkan contohnya sasaran umur lebih spesifik.
Utilization of Educational Technology in Islamic education Asep Sumarna; Elva Siti Fatimah; Supiana; Qiqi Yuliati Zaqiah
EDUTEC : Journal of Education And Technology Vol. 7 No. 2 (2024): March 2024
Publisher : STAI Miftahul Ula Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/edu.v7i3.677

Abstract

ABSTRACT The integration of information and communication technology in education is driving the acceleration of computer literacy in Indonesian society. This research uses a qualitative approach with a descriptive study method. The focus of this research relates to the application of technology in PAI learning at Alfa Centauri Elementary School, Bandung. To obtain the data used is by interview, observation, and documentation. Furthermore, the data were analyzed using data reduction, data presentation, and drawing conclusions. The validity of the data is obtained through data triangulation technical tests. The results of research on technological advances have led to many changes, including in the field of education which gave birth to the concept of e-learning. With e-learning, learning becomes more effective and efficient. The integration of information and communication technology in primary school education improves the quality of education in these institutions. Keywords: Technology; Education; Islam.
TRANSFORMASI PEMBELAJARAN PAI PENDIDIKAN AGAMA ISLAM DI ERA DIGITAL: PENINGKATAN PERAN GURU PAI INOVATIF DAN IMPLEMENTASI MODEL PEMBELAJARAN PAI VARIATIF Ilyas Rohili; Irwan Ruswandi; Supiana; Qiqi Yuliati Zaqiah
An-Nahdlah: Jurnal Pendidikan Islam Vol 5 No 1 (2025): Mei-Agustus
Publisher : Institut Agama Islam Hamzanwadi NW Lombok Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51806/an-nahdlah.v5i1.721

Abstract

Transformasi digital telah membawa perubahan signifikan dalam berbagai aspek kehidupan, termasuk dunia pendidikan. Pendidikan Agama Islam (PAI) sebagai bagian dari sistem pendidikan nasional turut mengalami pergeseran dalam pendekatan dan metode Pembelajaran PAI nya. Artikel ini bertujuan untuk mengkaji secara teoritis konsep dan implementasi teknologi Pembelajaran PAI dalam PAI di era digital. Penelitian ini menggunakan metode kualitatif dengan pendekatan analisis data, di mana data dikumpulkan melalui telaah terhadap berbagai literatur akademik seperti jurnal ilmiah, buku, laporan penelitian, dan artikel yang relevan. Hasil hanya kajian teoretis model pembelajaran inovatif dan variatif di era digital proses dan hasil belajar dengan tidak hanya menekankan pemahaman, tetapi juga penerapan, penciptaan, dan kontribusi peserta didik. Pendekatan ini efektif dalam menjawab tantangan pendidikan melalui empat unsur utama: penguatan karakter melalui keteladanan, penerapan manajemen kelas digital, integrasi kebiasaan literasi dalam pembelajaran, serta penggunaan model discovery learning yang mendorong kemandirian dan kreativitas belajar kontribusi Artikel ini memberikan kerangka konseptual untuk integrasi teknologi dalam PAI berbasis nilai Islam
Question-Based Learning Strategies: A Critical Study of the Aʿlam Concept in Islamic and Contemporary Education Yusuf Sugiana; Tatang Muh Nasir; Mohamad Yudiyanto; Supiana; Qiqi Yuliati Zaqiah
Tarbawiyah Jurnal Ilmiah Pendidikan Vol 9 No 2 (2025): Tarbawiyah : Jurnal Ilmiah Pendidikan
Publisher : Universitas Islam Negeri (UIN) Jurai Siwo Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/tarbawiyah.v9i2.11165

Abstract

This study aims to examine the effectiveness of question-based learning strategies with the A'lam approach in the context of modern Islamic education, especially at MTs Nurul Hidayah Bandung. The A'lam method is a synthesis between the tradition of dialogue of the prophets in the Qur'an with contemporary critical pedagogical approaches such as Socratic Questioning. This approach not only emphasizes logical thinking skills, but also strengthens spiritual values and adab in the learning process. This research uses descriptive quantitative method with a questionnaire instrument distributed to madrasah students who have participated in learning based on the A'lam method. The results show that the A'lam method has high effectiveness in increasing students' active participation, building critical thinking, and internalizing Islamic values in a meaningful way. The five indicators used to assess this effectiveness include the clarity of questions from the teacher, students' participation in asking questions, the quality of student and teacher responses, critical thinking skills, and the strengthening of Islamic values in the learning process. All indicators showed high average scores. Therefore, the A'lam method is recommended as a strategic model in the development of integrative learning between intellectual and spiritual intelligence in contemporary Islamic education.
ANALISIS KEBIJAKAN PENYELENGGARAAN SEKOLAH RAKYAT DALAM TATA KERJA DAN PENERIMAAN PESERTA DIDIK BARU Fikri Rafsanjani, Mohammad; Mukti, Saepul; Muhamad Kosim, Rijal; Hidayat, Ara; Supiana
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 01 (2026): Volume 11 No. 01 Maret 2026
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i01.40667

Abstract

This study aims to analyze the policy on the implementation of Sekolah Rakyat focusing on institutional governance and student admission procedures, as regulated in the Regulation of the Minister of Social Affairs of the Republic of Indonesia Number 7 of 2025 and the Decree of the Minister of Social Affairs Number 189 of 2025. Sekolah Rakyat is a social-based education policy designed to provide free formal education for children from extremely poor, poor, and vulnerable families as part of Indonesia’s strategy to eradicate extreme poverty. This research employs a qualitative approach using policy analysis research through a literature study (library research). Data were collected from policy documents, laws and regulations, books, and relevant scholarly articles. Data analysis was conducted through policy content analysis and normative analysis to assess the alignment of the policy with the principles of educational equity and social justice. The findings indicate that the institutional governance of Sekolah Rakyat has been normatively regulated in a comprehensive manner, including organizational structure, institutional functions, and cross-sectoral coordination mechanisms. The student admission policy applies principles of affirmation, transparency, and non-discrimination, prioritizing school dropouts and children from extremely poor families. This policy has significant potential to support equitable access to education and to function as a social elevator in breaking the cycle of intergenerational poverty. However, the study also identifies several challenges, including the absence of national education standards for Sekolah Rakyat, potential overlaps of authority among ministries, and the need for sustainable funding and a measurable monitoring system. This study concludes that Sekolah Rakyat represents a progressive and relevant affirmative education policy; nevertheless, strengthening regulatory, operational, and sustainability aspects is essential to ensure its optimal contribution to extreme poverty eradication and educational equity in Indonesia.
The Effect of Educational Infrastructure Management on Improving the Quality of Learning Services Siti Nurlaelah; Supiana; Ahmed Čolić
International Journal of Advanced Studies in Educational Management (IJASEM) Vol 1 No 2 (2025): Journal of Advanced Research and Studies in Educational Management (JARSEM)
Publisher : Center for Studies in Advanced Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64990/qn2g1d52

Abstract

This research aims to determine the influence of facilities and infrastructure management on learning services at the Darul Muttaqin Foundation, Tangerang City. This research uses a quantitative approach, with research methods namely descriptive statistical methods. The data collection technique used was using questionnaires with a sample size of 87 students. The data analysis technique in this research uses instrument testing, inferential statistical analysis, assumption analysis, and hypothesis testing. Based on the research results, it shows that there is a positive and significant influence of facilities and infrastructure management on learning services at the Darul Muttaqin Foundation, Tangerang City, with a significant value of 0.000 < 0.05 and a calculated t value of 8,614 > table 1,663, so that (Ho) is rejected and (Ha) accepted. Furthermore, the coefficient of determination (R square) is 0.466, meaning that the amount of influence exerted by the management of facilities and infrastructure and learning services at the Darul Muttaqin Foundation, Tangerang City is 46.6%.
The effect of smart TV-based mind mapping method on the critical reasoning dimension of children aged 5–6 years Supiana; Nur Alim Amri; Musfira; Intisari
Al-Athfaal: Jurnal Ilmiah Pendidikan Anak Usia Dini Vol. 9 No. 1 (2026): Al-Athfaal: Jurnal Ilmiah Pendidikan Anak Usia Dini
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-athfaal.v91.31174

Abstract

Background: This study is motivated by the still low critical reasoning abilities of children in the learning process so that interesting and interactive learning methods and media are needed. Objective: This study aims to determine the effect of implementing the Smart TV-based mind mapping method on children's critical reasoning abilities. Methods: The research sample consisted of 15 children. Data collection techniques were carried out through pretest and posttest activities to measure children's critical reasoning abilities before and after the implementation of the learning method. The data obtained were analyzed using the Wilcoxon Signed Rank Test. This study contributes by integrating digital Smart TV media with traditional mind mapping to enhance cognitive engagement. Result: The results of the study showed that there was a significant increase in children's critical reasoning abilities, as indicated by the classroom's average score which rose from 26.47 (±12.81) in the pretest to 39.60 (±8.68) in the posttest. Furthermore, the Wilcoxon Signed Rank Test confirmed this positive shift with a calculated Z-value of -3.189 and a significance value of 0.001 (p < 0.05). Conclusion: Based on these statistical outcomes, it can be concluded that the implementation of the Smart TV-based mind mapping method exerts a significant effect on enhancing the critical reasoning abilities of young children.
Mahabbah, Rahmah, dan Ihsan dalam Kurikulum Berbasis Cinta: Integrasi Nilai Cinta pada Pendidikan Islam di Indonesia Raharjo, Harmanto; Irpan Hilmi; Aulia Rahmi; Supiana
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 Nomor 03, September 2026 Completed
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.59578

Abstract

This study analyzes the integration of love values into Islamic education policy in Indonesia, positioning the Love-Based Curriculum (Kurikulum Berbasis Cinta, KBC) as a form of their actualization. It focuses on four matters that have tended to be examined separately: the philosophical foundation of love values, the form of their integration into policy, their alignment with the goals and direction of Islamic education policy, and the opportunities and challenges of their implementation. The research uses a descriptive-analytical library research method, with KBC policy documents as primary data and relevant academic literature as secondary data, analyzed through content analysis and policy analysis. The findings reveal three main points. First, the love values formulated in mahabbah, rahmah, and ihsan possess a conceptual continuity with the five core values (Panca Cinta) of the KBC, so that they can be translated from a normative idea into a curricular framework. Second, love values are integrated into Islamic education policy through the dimensions of purpose, process, and culture, while the KBC broadens their scope to ecological responsibility and love of the homeland. Third, the principles of the KBC align with Islamic education policy in purpose, values, and approach, although their implementation faces challenges in academic orientation, educator readiness, and the evaluation system. The novelty of this study lies in reading the KBC as a meeting point between love values in the Islamic tradition and contemporary education policy, with implications for strengthening the humanistic orientation of Islamic education policy in Indonesia.