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Overarticulator on Contoid [r] Indonesian Deaf Children Darim, Abu; Yulianto, Bambang; Nuryadi, Nuryadi; Setyowati, Lis; Widawati, Etty; Kurniawati, Kurniawati
Journal of Applied Science, Engineering, Technology, and Education Vol. 1 No. 2 (2019)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.166 KB) | DOI: 10.35877/454RI.asci1257

Abstract

This research aims at describing overarticulator contoid [r] deaf children Indonesia. This research uses the qualitative descriptive method. Data researched is overartikulator contoid [r] deaf children. The source of data is the son of deaf SLB-B on kindergarten groups A deaf bit heavy. Data collection is done with the data source mimicked speech researcher and teacher or when pronouncing vocabulary list Containing contoid [r]. The collection of data using techniques of natural observation, observation, participation, of a scheduled Fishing fishing substitution, recording, record-keeping, and field. Data analysis using the method in accordance with the technique of determining element is broken. Based on data analysis, contoid [r] resulting in two groups of deaf children. The Union, contoid [r] generated anyway. [r], [«r«r], [arer], [rr], [l], [ll], [«l], [l«], and [et]. Second, contoid [r] produced change. In two of the group, contoid [r] created by [r], [ The results contain the differences distinguishing characteristic on the basis of the representation and the representation of contoid phonetic [r]. In the difference that happens overarticulator contoid [r] which does not occur on other contoids. From an overarticulator, it changes the sounds anaptiksis, reduplication, and contoid attenuation [r].
Financial Literacy on Impulsive Buying Behavior in Y Generation Anisa, Nur Aini; Arifin, Syamsul; Setyowati, Lis; Hidayah, Nur; Megasari, Aisyah Darti
Quantitative Economics and Management Studies Vol. 1 No. 1 (2020)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (488.621 KB) | DOI: 10.35877/454RI.qems80

Abstract

Impulse buying is a phenomenon that can occur in all generations but more done by the generation that undergoes a change that is the age of adolescents who step on the early adulthood of the Y generation who actually do not have the financial ability to meet their needs. This study aims to analyze the influence of financial literacy on the impulsive buying behavior of online products in Y generation. This research is a descriptive research type, with a quantitative approach. The population of 733 students. The sampling technique used in this research is nonprobability sampling by using purposive sampling type with sample of 142 students. The subject of this research is the students of university. Data collection technique using questionnaire. Data were analyzed using linear regression analysis. The result of data analysis shows that there is influence of financial literacy on impulse buying behavior of online product in Y generation. It means the higher the student's financial literacy, the lower the impulse buying behavior. Conversely, the lower the student's financial literacy, the higher the impulse buying behavior. Data were analyzed using linear regression analysis. The result of data analysis shows that financial literacy has negative effect, but significant to impulsive buying behavior of online product in Y generation. It means The higher student's financial literacy, the lower impulse buying behavior. Conversely, the lower student's financial literacy, the higher impulse buying behavior.
The Influence of Rental Price on Rental Volume in Gunawangsa Apartement: Pengaruh Harga Sewa Terhadap Volume Penyewaan Pada Apartemen Gunawangsa Nuryadi; A’yuna, Qori; Kurniawati; Setyowati, Lis; Farida, Nur
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.140

Abstract

The research aims to find out how the effect of the rental price on the rental volume in the Gunawangsa Apartment. The data examined is in the form of the Gunawangsa Apartment occupancy report for the period 2019 to 2020. The method that researchers use is quantitative method using secondary data. The data analysis used is a simple linear regression analysis using one independent variable namely the rental price and one dependent variable namely the rental volume. Data collection techniques using documentary techniques. The results of this study indicate that there is a significant effect between the rental price on the rental volume but has a negative linier pattern. the results of a simple linier regression analysis with Y = 87.627 – 5.38000000X showing a negative linear pattern, meaning that lower rental prices can increase rental volume and vice versa.
Teknik Job Order Costing dalam Perhitungan Harga Pokok Produksi pada UD. Nirwana Diana, Khori Nur; Setyowati, Lis; Zulkarnain, Muhammad Afiq
Journal of Economics and Management Vol. 1 No. 2 (2023): Journal of Economics and Management, August 2023
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/ecoma.v1i2.14

Abstract

Purpose of this study was to determine the accuracy of the cost of goods produced at UD. Nirwana Furniture. This research uses a qualitative method with a comparative descriptive approach. Data collection in this study uses the results of interviews and observations. The analysis is carried out by calculating the cost of production at the company. The results showed that the company did not fully understand the job order costing method. There is a discrepancy between the calculation of cost of production according the company and according to the job order costing method. This is due to differences in the concepts of calculating factory overhead costs, so that the resulting calculation using the job order costing method is higher than according the company.
Peran perpustakaan dalam mendukung World Class University Pertiwi, Sri Endah; Suwondo, Suwondo; Setyowati, Lis
Libraria: Jurnal Ilmu Perpustakaan dan Informasi Vol 13 No 2 (2024): Desember 2024
Publisher : FPPTI Jawa Tengah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66162/lib.v13i2.371

Abstract

ABSTRACT UPT Perpustakaan Undip invited public and private university libraries in Semarang to discuss and support World Class University (WCU). The library has quality academic resources, supports learning and research, maintains access to information, improves the reputation of the University, and provides access to quality education, so universities really need libraries to achieve international standards. The research objectives in this Focus Group Discussion (FGD) are (1) to understand librarians' reflections in relation to WCU. (2) Exploring new ideas supporting a world-class university's achievement. The method used in the research is a qualitative approach with the implementation of Focus Group Decision (FGD). This research focuses on two components: reflection and exploration of new ideas. In the discussion forum, the focus was on the objectives, activity programs, obstacles, and efforts to overcome the obstacles in these two components. The FGD participants are librarians who are members of FKP3U (Forum Komunikasi Pustakawan dan Pengelola Perpustakaan Undip) within the Diponegoro University environment and librarians from higher education institutions in Central Java, totaling 80 people. Then, the participants were divided into 5 (five) groups and led by a moderator to discuss two components with 12 WCU segments. Reflection on global ranking achievements with information literacy training, open access policies, repositories, and promotion. Exploration of new ideas for achieving global rankings through citation literacy training, information repackaging, the establishment of data and analysis centers, and interdisciplinary research collaboration Keywords: exploration of new ideas ; reflection ; university ; World Class University
Literatur Review: Efektivitas Penggunaan Aplikasi Kahoot Sebagai Media Assesmen Pembelajaran Untuk Meningkatkan Hasil Belajar Setyowati, Lis; Soeryanto, Soeryanto; Anifah, Lilik; Asto, I Gusti Putu
Edukasiana: Jurnal Inovasi Pendidikan Vol. 4 No. 3 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/ejip.v4i3.1285

Abstract

Pada Era Revolusi Industri 4.0 saat ini, teknologi semakin berkembang pesat. Teknologi dalam dunia pendidikan pun berkembang pesat, berbagai inovasi dalam pendidikan telah diterapkan pada semua jenjang pendidikan. Kahoot merupakan salah satu aplikasi pembelajaran interaktif yang dapat digunakan sebagai media pembelajaran maupun sebagai media assesmen pembelajaran.  Tujuan penelitian ini adalah untuk mengetahui efektivitas penggunaan Kahoot sebagai media assesmen pembelajaran. Penelitian ini merupakan penelitian kualitatif melalui pendekatan Literature Review/ studi kepustakaan. Literature Review  dipilih untuk mengetahui efektivitas  aplikasi Kahoot sebagai media assesmen pembelajaran.  Data yang digunakan dalam penelitian ini berasal dari hasil-hasil penelitian yang sudah dilakukan dan diterbitkan jurnal online nasional maupun internasional dan prosiding ilmiah. Berdasarkan analisis terhadap 15 penelitian terpilih yang diterbitkan antara tahun 2020 sampai 2024,  aplikasi Kahoot terbukti efektif sebagai media assesmen pembelajaran. Kahoot juga terbukti dapat meningkatkan hasil belajar siswa. Hal ini disebabkan karena tampilan kuis Kahoot menarik, seru dan menantang, serta waktu pengerjaan setiap soal yang dapat mendorong siswa untuk konsentrasi, berpikir cepat dan menjawab dengan tepat. Kahoot memberikan hasil secara real time sehingga siswa dan guru dapat mengetahui point/nilai yang diperoleh siswa setelah siswa selesai mengerjakan dan guru dapat memberikan umpan balik secara langsung.
ANALISIS PENERAPAN PERHITUNGAN, PENYETORAN, DAN PELAPORAN PAJAK PERTAMBAHAN NILAI PADA PT MEKANIKAL ELEKTRIKAL PERSADA Nur Aisyah, Putri; Setyowati, Lis; Zaman, Komarun
KNOWLEDGE: Jurnal Inovasi Hasil Penelitian dan Pengembangan Vol. 5 No. 3 (2025)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia (P4I)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/knowledge.v5i3.6984

Abstract

PT Mekanikal Elektrikal Persada is a distribution company specializing in mechanical, electrical, and piping equipment for construction projects. The company was officially registered as a Taxable Entrepreneur (PKP) in March 2024. This study aims to analyze the implementation of Value Added Tax (VAT) calculation, payment, and reporting, as well as to evaluate the effectiveness of input tax invoice management strategies in newly registered PKP companies. This research addresses a literature gap concerning the dynamics of periodic VAT underpayments and corresponding mitigation strategies. A qualitative approach with an intrinsic case study design was employed. Data were collected through documentation of sales and purchase reports, VAT periodic tax returns (SPT Masa PPN) for 2024, semi-structured interviews, and direct observation. The findings revealed a 2,978% increase in VAT underpayment over a seven-month period, from IDR 2,784,244.00 in June to IDR 84,648,141.00 in December 2024. This surge was attributed to the imbalance between input and output VAT, as well as suboptimal management of input tax invoices. Nevertheless, VAT calculation, payment, and reporting procedures were carried out in accordance with the prevailing tax regulations. The practical implication of this study suggests that newly registered PKP companies should implement periodic input invoice management strategies to prevent significant spikes in tax liabilities that could affect cash flow stability. The study also recommends strengthening documentation systems and internal tax training programs for new PKP companies. ABSTRAK PT Mekanikal Elektrikal Persada merupakan perusahaan distributor perlengkapan mekanikal, elektrikal, dan perpipaan untuk proyek konstruksi. Perusahaan ini dikukuhkan sebagai Pengusaha Kena Pajak (PKP) pada Maret 2024. Penelitian ini bertujuan untuk menganalisis penerapan perhitungan, penyetoran, dan pelaporan Pajak Pertambahan Nilai (PPN) serta mengevaluasi efektivitas strategi pengelolaan faktur pajak masukan pada perusahaan baru PKP. Penelitian ini mengisi kesenjangan literatur terkait dinamika kurang bayar PPN secara periodik dan strategi mitigasinya. Metode yang digunakan adalah pendekatan kualitatif dengan desain studi kasus intrinsik. Data dikumpulkan melalui dokumentasi laporan penjualan dan pembelian, SPT Masa PPN tahun 2024, wawancara semi-terstruktur, serta observasi langsung. Hasil penelitian menunjukkan adanya kenaikan signifikan nilai kurang bayar PPN sebesar 2.978% dalam tujuh bulan, yaitu dari Rp2.784.244,00 pada Juni menjadi Rp84.648.141,00 pada Desember 2024. Lonjakan tersebut disebabkan ketimpangan antara PPN masukan dan keluaran, serta belum optimalnya pengelolaan faktur pajak masukan. Meskipun demikian, proses perhitungan, penyetoran, dan pelaporan PPN telah dilaksanakan sesuai ketentuan perundang-undangan. Implikasi praktis dari studi ini menyarankan agar perusahaan baru PKP mengimplementasikan strategi pengelolaan faktur masukan secara periodik guna menghindari lonjakan kewajiban pajak yang berdampak pada arus kas. Penelitian ini juga merekomendasikan penguatan sistem dokumentasi dan pelatihan pajak internal bagi perusahaan baru PKP.
Pengaruh Pandemik Covid-19 dan Volume Penjualan Terhadap Total Pendapatan Pada PT Internusa Medika Surabaya Setyowati, Lis; Elfiana , Cicilia Tika
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 1 No. 1 (2022): Januari: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v1i1.261

Abstract

This research aims to describe the effect of pandemic covid-19 and sales volume on PT Internusa Medika income both partially and simultaneously. This type of research is quantitative research with associative-casual approach. The used of research population is accountancy report of PT Internusa Medika in January 2019 till May 2019 with the research sample in 29 months. Data collected by observation method, documentation method, internet research, and library research. The data analysis method used multiple linier regression analysis, F test, T test, and R Square. The results showed that there was a positive and significant effect partially and simultaneously by Pandemic covid-19 on the PT Internusa Medika income. There was a positive and significant effect partially and simultaneously sales volume on the PT Internusa Medika income.
PENGARUH CITRA MEREK, HARGA, DAN DAYA TARIK TERHADAP MINAT BELI KONSUMEN SHOWROOM HARRIS MOBIL PERIODE 2024 Lucky Virda Lorensa, Adelia; Aini Anisa, Nur; Setyowati, Lis
CENDEKIA: Jurnal Ilmu Pengetahuan Vol. 5 No. 4 (2025)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/cendekia.v5i4.7086

Abstract

The used car industry in Indonesia has experienced rapid growth in recent years, driven by increasing consumer demand for more affordable vehicles compared to new cars. Additionally, changing consumer behavior, with a greater focus on selecting products more carefully, demands that used car showrooms better understand the factors influencing purchase decisions. While many studies have addressed factors such as price and brand image, few have examined the simultaneous impact of these factors, particularly in the context of local used car showrooms. This study aims to analyze the influence of brand image, price, and showroom attractiveness on consumer purchase intention at Harris Mobil showroom. The research employs a quantitative approach with multiple linear regression analysis. The findings indicate that price (B = 0.585; Sig. = 0.000) and showroom attractiveness (B = 0.277; Sig. = 0.004) have a positive and significant effect on purchase intention, while brand image (B = 0.121; Sig. = 0.251) does not have a significant partial effect. The coefficient of determination (R²) of 0.965 indicates that 96.5% of the variation in purchase intention can be explained by the three variables. These findings fill a gap in the literature by addressing the simultaneous influence of brand image, price, and showroom attractiveness on consumer purchase intention in the context of used car showrooms. ABSTRAK Industri mobil bekas di Indonesia mengalami pertumbuhan pesat dalam beberapa tahun terakhir, seiring dengan peningkatan permintaan konsumen terhadap kendaraan dengan harga lebih terjangkau dibandingkan mobil baru. Selain itu, perubahan perilaku konsumen yang semakin selektif dalam memilih produk juga menuntut showroom mobil bekas untuk lebih memahami faktor-faktor yang memengaruhi keputusan pembelian. Meskipun banyak penelitian yang membahas faktor-faktor seperti harga dan citra merek, belum banyak penelitian yang mengkaji pengaruh ketiga faktor secara simultan, khususnya dalam konteks showroom mobil bekas lokal. Penelitian ini bertujuan untuk menganalisis pengaruh citra merek, harga, dan daya tarik showroom terhadap minat beli konsumen pada showroom Harris Mobil. Metode yang digunakan adalah pendekatan kuantitatif dengan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa harga (B = 0,585; Sig. = 0,000) dan daya tarik showroom (B = 0,277; Sig. = 0,004) memiliki pengaruh positif dan signifikan terhadap minat beli konsumen, sementara citra merek (B = 0,121; Sig. = 0,251) tidak berpengaruh signifikan secara parsial. Nilai koefisien determinasi (R²) sebesar 0,965 menunjukkan bahwa 96,5% variasi minat beli dapat dijelaskan oleh ketiga variabel tersebut. Temuan ini mengisi kekosongan dalam literatur yang membahas pengaruh simultan citra merek, harga, dan daya tarik showroom terhadap minat beli konsumen dalam konteks showroom mobil bekas.
ANALISIS PERHITUNGAN PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN (PPH) PASAL 21 PADA PENGHASILAN TNI-AL JAKARTA Nurfatimah Wiratnatika Azzahra, Eliza; Setyowati, Lis; Aini Anisa, Nur
CENDEKIA: Jurnal Ilmu Pengetahuan Vol. 5 No. 4 (2025)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/cendekia.v5i4.7087

Abstract

This study aims to examine and analyze the calculation, payment, and reporting of Article 21 Income Tax (PPh) on the income of Indonesian Navy (TNI-AL) personnel in Jakarta, specifically at KRI Dewa Kembar - 932. The main issue addressed in this study is the inconsistency in the implementation of the latest tax regulations, particularly the Article 21 Income Tax rates, which have not been uniformly applied within the military environment. This research uses a descriptive qualitative approach with a case study method, involving in-depth interviews and literature review. The study involved two informants: one officer and one non-commissioned officer (NCO) who also serves as a payroll officer. Data were obtained from informants within the TNI-AL and validated through source triangulation techniques. The findings indicate a discrepancy in Article 21 Income Tax calculations across Tamtama, NCO, and Officer ranks. While Tamtama and NCO ranks have applied the latest tax rates according to the Minister of Finance regulation, Officers still use outdated rates, resulting in significant nominal differences. This study differs from previous research as it explores the gap between current regulations and actual practice within the TNI-AL, particularly among Officer ranks. In terms of tax payment and reporting, the deduction process is conducted through a payroll system, followed by deposits by the unit treasurer to the state treasury, and manual reporting to the Tax Office with supporting documents. These findings imply the need for administrative tax reform within military institutions, including harmonization of payroll systems with current regulations and the enhancement of electronic reporting mechanisms. ABSTRAK Penelitian ini bertujuan untuk mengkaji dan menganalisis perhitungan, penyetoran, serta pelaporan Pajak Penghasilan (PPh) Pasal 21 atas penghasilan anggota TNI Angkatan Laut di Jakarta, khususnya di KRI Dewa Kembar - 932. Masalah utama dalam penelitian ini adalah ketimpangan implementasi peraturan perpajakan terbaru, khususnya terkait tarif PPh Pasal 21 yang belum sepenuhnya diterapkan secara seragam di lingkungan militer. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode studi kasus, melalui wawancara mendalam dan studi pustaka. Jumlah narasumber dalam penelitian ini adalah dua orang, terdiri dari satu perwira dan satu bintara yang juga merangkap sebagai juru bayar. Data diperoleh dari narasumber di lingkungan TNI-AL dan dibandingkan menggunakan teknik triangulasi sumber. Hasil penelitian menunjukkan bahwa terdapat perbedaan hasil perhitungan PPh Pasal 21 antara golongan Tamtama, Bintara, dan Perwira. Tamtama dan Bintara telah menerapkan tarif pajak terbaru sesuai ketentuan Peraturan Menteri Keuangan, sementara Perwira masih menggunakan tarif lama, yang menyebabkan selisih nominal cukup signifikan. Penelitian ini berbeda dari studi sebelumnya karena mengeksplorasi kesenjangan antara regulasi terbaru dan praktik aktual di lingkungan TNI-AL, khususnya pada golongan Perwira. Dalam hal penyetoran dan pelaporan, alur pemotongan dilakukan melalui aplikasi gaji, dilanjutkan penyetoran oleh bendahara satuan ke kas negara, dan pelaporan dilakukan secara manual ke Kantor Pajak dengan membawa dokumen pendukung. Implikasi dari temuan ini menunjukkan perlunya reformasi sistem administrasi perpajakan di instansi militer, termasuk harmonisasi sistem penggajian dengan regulasi terbaru serta penguatan mekanisme pelaporan elektronik.