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All Journal Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) PERSPEKTIF Journal of Applied Accounting And Business (JAAB) Complex : Jurnal Multidisiplin Ilmu Nasional
Ramadhan, Ivan
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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PENGGUNAAN MODEL WORDSQUARE DALAM MENINGKATKAN HASILBELAJAR PKN KELAS IV Ramadhan, Ivan
Jurnal Pendidikan dan Pembelajaran Khatulistiwa Vol 6, No 11 (2017): Nopember 2017
Publisher : Jurnal Pendidikan dan Pembelajaran Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (769.444 KB)

Abstract

AbstractThe problem of research is whether there is an increase in student learning outcomes with the use of Wordsquare model in Class IV State Elementary School 12 Pontianak City. Research aims to improve learning outcomes through the wordsquare model.The method used in this research is descriptive method in the form of Classroom Action Research, is collaborative. Data collection techniques used are the technique of direct observation and measurement by means of data collection is the Student Worksheet. Setting research with subject Teachers / Researchers and students of class IV amounted to 37 students.The results of the three cycles obtained are: 1) The ability of the teacher to plan the learning model wordsquare experienced an average increase of 0.30 with an average value of 3.7. 2) The ability of teachers to implement learning model wordsquare experienced an average increase of 0.33 with an average value of 3.63. 3) Student learning result of wordsquare model has increased the cycles 13.89 with average value 66.12.Conclusion: using wordsquare model in Civic Education learning can improve student learning outcomes.Keywords: Learning outcomes, wordsquare models, Citizenship Education. 
PENGGUNAAN MODEL WORDSQUARE DALAM MENINGKATKAN HASIL BELAJAR PKN KELAS IV Ramadhan, Ivan; Utami, Sri; Rosnita, Rosnita
Jurnal Pendidikan dan Pembelajaran Khatulistiwa Vol 6, No 11 (2017): Nopember 2017
Publisher : Jurnal Pendidikan dan Pembelajaran Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (772.019 KB)

Abstract

AbstractThe problem of research is whether there is an increase in student learning outcomes with the use of Wordsquare model in Class IV State Elementary School 12 Pontianak City. Research aims to improve learning outcomes through the wordsquare model.The method used in this research is descriptive method in the form of Classroom Action Research, is collaborative. Data collection techniques used are the technique of direct observation and measurement by means of data collection is the Student Worksheet. Setting research with subject Teachers / Researchers and students of class IV amounted to 37 students.The results of the three cycles obtained are: 1) The ability of the teacher to plan the learning model wordsquare experienced an average increase of 0.30 with an average value of 3.7. 2) The ability of teachers to implement learning model wordsquare experienced an average increase of 0.33 with an average value of 3.63. 3) Student learning result of wordsquare model has increased the cycles 13.89 with average value 66.12.Conclusion: using wordsquare model in Civic Education learning can improve student learning outcomes.Keywords: Learning outcomes, wordsquare models, Citizenship Education.
A Implementation of West Manggarai Regent Regulation No. 58 of 2017 concerning Hotel and Restaurant Tax on Tour Ships Ramadhan, Ivan; Azhar, Azhar
PERSPEKTIF Vol. 14 No. 2 (2025): PERSPEKTIF April
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/perspektif.v14i2.14108

Abstract

This study examines the implementation of hotel and restaurant tax policies on tourist ships in West Manggarai Regency. This policy aims to optimize the potential of Regional Original Revenue (PAD) from the tourism sector, especially accommodation and restaurant services provided by tourist ships. Hill and Hupe used a reference to policy implementation theory to analyze this problem. Data is collected through document studies sourced from written documents or archives, newspapers, and published and qualitatively analyzed statistical data. The study results concluded that although online tax reporting systems have been implemented to improve efficiency, the realization of tax revenues often does not reach the target. Factors that hinder these achievements include low taxpayer compliance, lack of socialization, limited human resources in supervision, and lack of coordination between stakeholders. This study recommends increasing socialization, technical training for business actors, and strengthening stakeholder coordination to improve policy effectiveness. In addition, strict sanctions are needed for business actors who do not comply, and incentives are provided for those who fulfill their obligations. These findings are expected to be useful for local governments in managing tourism tax potential more optimally.
Pengaruh Harga, Promosi, Dan Edukasi Pelayanan Prima Terhadap Keputusan Pembelian di Dapoer Mama Junaidi, Junaidi; Alawiyah, Tuti; Ramadhan, Ivan
Complex : Jurnal Multidisiplin Ilmu Nasional Vol. 3 No. 1 (2026): COMPLEX - Februari
Publisher : PT. Faaslib Serambi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66341/complex.v3i1.317

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh harga, promosi, dan edukasi pelayanan prima terhadap keputusan pembelian di Dapoer Mama. Metode yang digunakan adalah pendekatan kuantitatif dengan teknik survei. Sampel penelitian berjumlah 100 responden yang dipilih menggunakan teknik purposive sampling. Data dikumpulkan melalui kuesioner dengan skala Likert 1–5 dan dianalisis menggunakan statistik deskriptif, uji asumsi klasik, serta regresi linear berganda. Hasil penelitian menunjukkan bahwa harga, promosi, dan edukasi pelayanan prima berpengaruh positif dan signifikan terhadap keputusan pembelian, baik secara parsial maupun simultan. Variabel edukasi pelayanan prima menjadi faktor yang paling dominan memengaruhi keputusan pembelian. Nilai koefisien determinasi (R²) sebesar 0,59 menunjukkan bahwa 59% variasi keputusan pembelian dapat dijelaskan oleh ketiga variabel independen, sedangkan sisanya dipengaruhi oleh faktor lain di luar model. Meskipun penelitian ini telah menggunakan metode dan analisis yang sistematis, penggunaan data simulasi menjadi keterbatasan utama, sehingga penelitian selanjutnya disarankan menggunakan data empiris lapangan serta memperjelas konsep edukasi pelayanan prima agar hasil penelitian lebih kuat, valid, dan aplikatif.
PERANCANGAN SISTEM PENCATATAN KEUANGAN DAN PERHITUNGAN PAJAK UMKM BERBASIS EXCEL UNTUK PENENTUAN HARGA POKOK PENJUALAN PADA KUE TRADISIONAL DINA VEZA Pandiangan, Roslita; Al Haitamy, Eri Bestary; Ramadhan, Ivan
Journal of Applied Accounting And Business Vol. 8 No. 1 (2026): JAAB Juni 2026
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/ar42h411

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in thenational economy; however, many MSME actors have not yet implementedsystematic and standardized financial recording practices. This condition is alsoexperienced by Dina Veza Traditional Cake MSME, which still relies on manualfinancial records, making it difficult to determine business profits, calculate theCost of Goods Sold (COGS), and fulfill tax obligations accurately. This study aimsto design a Microsoft Excel–based financial recording and tax calculation systemto support accurate COGS determination and assist in calculating the 0.5% FinalIncome Tax for MSMEs in accordance with Government Regulation Number 23 of2018. The research uses a descriptive qualitative approach, with data collectedthrough observation, interviews, and documentation. The financial recordingsystem is developed based on the Financial Accounting Standards for Micro, Small,and Medium Entities (SAK EMKM) and utilizes Microsoft Excel as a practicalrecording tool. The results indicate that the system improves the accuracy andorganization of financial records, facilitates precise COGS calculation, and assistsMSMEs in calculating and reporting Final Income Tax based on business turnovermore effectively
IMPLEMENTASI SISTEM LAPORAN KEUANGAN DAN PERHITUNGAN PPH FINAL BERBASIS MICROSOFT EXCEL SEBAGAI UPAYA PENENTUAN LABA PADA UMKM KUE MAMA FADIL Pemas Hamonangan Sinaga; Iqbal, Johandri; Ramadhan, Ivan
Journal of Applied Accounting And Business Vol. 8 No. 1 (2026): JAAB Juni 2026
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/sntnqj72

Abstract

This study aims to implement a Microsoft Excel–based financial reporting system and Final Income Tax (PPh Final) calculation as an effort to determine profit at UMKM Kue Mama Fadil. The main problems identified include manual financial recording, non-compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), and the absence of Final Income Tax calculation in accordance with Government Regulation Number 55 of 2022. This research applies an applied research method with a descriptive qualitative approach through observation, interviews, and documentation. The results indicate that the implementation of a Microsoft Excel–based financial reporting system enables the UMKM to record transactions systematically, prepare financial statements in accordance with SAK EMKM, determine business profit more accurately, and calculate Final Income Tax automatically and in an integrated manner. The system also improves the owner’s understanding of the business’s financial condition and tax obligations. Therefore, the Microsoft Excel–based financial reporting and Final Income Tax calculation system is considered effective and sustainable in supporting UMKM financial management. Keywords: MSMEs, Financial Statements, Final Income Tax.
Penerapan SAK EMKM dan PP No.55/2022 Berbasis Excel Untuk Peningkatan Laporan Keuangan dan Perhitungan PPh Final Pada UMKM Brownmix Factory Andari, Evi; Iqbal, Johandri; Ramadhan, Ivan
Journal of Applied Accounting And Business Vol. 8 No. 1 (2026): JAAB Juni 2026
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/h6wkaj34

Abstract

This study aims to determine how the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and Government Regulation No. 55 of 2022 implemented through excel can improve the quality of financial reports and final income tax calculations at Brownmix Factory MSMEs. The research method used is descriptive qualitative with the type of applied research. Data collection techniques are carried out through observation, interviews and documentation. The results of the study indicate that Brownmix Factory does not yet have systematic financial reports in accordance with SAK EMKM and has not calculated final income tax because it only focuses on recording incoming and outgoing cash and production operational activities. Brownmix Factory has structured, accurate and standardized financial reports and calculates final income tax according to applicable tax regulations after implementing an excel template integrated with SAK EMKM and PP No. 55 of 2022 in its financial recording process.
Co-Authors Al Haitamy, Eri Bestary Andari, Evi Azhar Azhar Johandri Iqbal Junaidi Junaidi Pandiangan, Roslita Pemas Hamonangan Sinaga Rosnita Rosnita Sri Utami Tuti Alawiyah