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All Journal STRATEGIC QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama Jurnal Analisa Akuntansi dan Perpajakan Jurnal Eduscience (JES) Klasikal: Journal of Education, Language Teaching and Science Cokroaminoto Journal of Primary Education JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Seminar Nasional Pengabdian Kepada Masyarakat Journal of Education Method and Learning Strategy Income Journal: Accounting, Management and Economic Research International Journal of Education, Vocational and Social Science Help: Journal of Community Service NuCSJo : Nusantara Community Service Journal
Burhan, Imron
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Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Metode gross up dalam perhitungan Pajak Penghasilan pasal 21 Burhan, Imron; Sari, Sri Nirmala; Saleh, Fadilah Indrayanti
Income Journal: Accounting, Management and Economic Research Vol 1 No 3 (2022): December Edition
Publisher : PT Bone Jaya Kreatif

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Abstract

This study aims to determine the analysis of calculations using the gross up method. The method used in this research is qualitative which aims to provide an overview of a situation that is the focus of research conducted by researchers. The result of the calculation analysis between the gross up method is that the application of the gross up method is very beneficial for both parties. For employees, the amount of the tax allowance will be added to the employee's income where the income received by the employee can be received in full without any reduction in Article 21 income tax, while for companies the burden arising from the provision of allowances is a deductible expense and is able to streamline the company's tax burden. The application of the gross up method is able to reduce the income tax article 21 owed by employees, as well as increase the income received by individual employee taxpayers
Needs Analysis for Design Optimization Psychoeducative Guidance Service Device in Elementary School Arismunandar, Arismunandar; Saman, Abdul; Musfirah, Musfirah; H, Nurhikmah; Burhan, Imron
QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama Vol. 16 No. 2 (2024): Qalamuna - Jurnal Pendidikan, Sosial, dan Agama
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Program Pascasarjana IAI Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/qalamuna.v16i2.6066

Abstract

This study aims to analyze the need to optimize the design of psychoeducational guidance services in elementary schools. A descriptive quantitative approach was applied, and questionnaires were distributed to teachers and students, serving as the primary data collection tool. The analysis employed descriptive statistical techniques to illustrate elementary school students' needs for psychoeducational guidance services. The process of descriptive statistical analysis involves several steps: first, gathering data through questionnaires; next, presenting the data in a visual format such as frequency percentage tables for each indicator; and finally, interpreting the presented data. The results of the study indicate an urgent need for more comprehensive guidance and counseling services that are structured, innovative, and effective in meeting students' needs and supporting their holistic development, both in academic and personal aspects. The absence of BK teachers in elementary schools, challenges in student learning motivation, and variations in the use of learning methods and media appropriate to students' learning styles indicate the need for special interventions. Social support from family, friends, and teachers and a conducive school environment are important factors that need to be strengthened through psychoeducational guidance service devices. By focusing on developing interactive teaching materials and effective guidance strategies, this service can increase students' motivation, participation, and self-confidence, thereby supporting a more optimal learning process.
Pelatihan Media Perplexity Guru di UPTD SD Negeri 150 Barru Marhani, Marhani; Ilmi, Nur; Halik, Abdul; Burhan, Imron; Musfirah, Musfirah
Seminar Nasional Pengabdian Kepada Masyarakat SEMINAR NASIONAL 2025:PROSIDING EDISI 3
Publisher : Seminar Nasional Pengabdian Kepada Masyarakat

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Abstrak – Pengabdian ini bertujuan untuk memberikan pelatihan kepada guru guru mengembangkan media pembelajaran berbasis Perplexity guna meningkatkan kemampuan guru guru di UPTD SD Negeri 150 Barru. Media Perplexity merupakan alat bantu interaktif yang dirancang untuk menstimulasi rasa ingin tahu dan kemampuan berpikir kritis siswa melalui tantangan dan teka-teki yang relevan dengan materi pelajaran. Metode penelitian yang digunakan dengan tahap pengembangan meliputi kegiatan pelatihan membuat media perplexity bagi guru. Subjek pelatihan ini sebanyak 20 guru dan staf di UPTD SD Negeri 150 Barru. Hasil penelitian menunjukkan bahwa media Perplexity efektif dalam meningkatkan motivasi belajar dan pemahaman konsep guru, ditunjukkan dengan peningkatanminat guru dan antysias membuat media perplexity. Selain itu, respon positif dari guru mendukung keberlanjutan penggunaan media ini dalam proses pembelajaran. Kesimpulannya, media pembelajaran Perplexity layak digunakan sebagai sarana inovatif untuk meningkatkan kualitas pembelajaran di sekolah dasar.Kata kunci: Media  Perplexity, Guru
THE PREDICTIVE ROLE OF PRINCIPALS’ PERSONALITY IN ENHANCING SCHOOL PERFORMANCE: EVIDENCE FROM JUNIOR HIGH SCHOOLS IN SOUTH SULAWESI Usman, Usman; burhan, imron; amran, muhammad
JURNAL EDUSCIENCE Vol 12, No 6 (2025): IN PRESS
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jes.v12i6.7991

Abstract

Purpose – The purpose of this research is to examine how various aspects of a principal’s personality, such as extraversion, agreeableness, emotional stability, and openness, contribute to the overall performance of junior high schools in South Sulawesi.Methodology – This study employed a quantitative research design, allowing the researcher to systematically test hypotheses and analyze the relationship between the principal’s personality and distributed leadership on school performance. To assess the impact of the two independent variables on school performance, this study utilized multiple regression analysis. Teacher responses gathered from public junior high schools in South Sulawesi served as the primary data source and were analyzed quantitatively to evaluate the predictive role of each variable in shaping school performance.Findings – The study's results showed that the principal's personality traits of agreeableness and openness significantly predicted school performance in junior high schools in South Sulawesi. Agreeableness received a regression coefficient of β = 0.21 (p < .05), while openness had a coefficient of β = 0.19 (p < .05), indicating that both traits have a meaningful influence on school outcomes. Teachers described principals with strong agreeableness as individuals who worked well with others, were sincere, and willingly offered support, which in turn encouraged harmonious relationships and teamwork among school staff. Overall, the results suggest that fostering agreeableness and openness in school leaders is crucial in enhancing school performance and promoting a healthy educational environment.Contribution – This research highlights that the personality characteristics of school principals, particularly openness and agreeableness, are crucial factors that enhance school performance by strengthening management quality and improving accountability
Co-Authors Abdul Halik Abdul Saman Akrim, Djusdil Alfatih, Ainun Najib Amir Pada, Amir Amriadi Amriadi, Amriadi Arifin, Rukhminih Arifin, Rukminih Arismunandar Arismunandar Ashanti, Eka Ayu Aulia, Fira Andhara Ayu Rahayu Azis, Hasrawati BEDDU, MEGAWATI Den Ka, Veronika Sari Gisdah, Ardyansyah H, Nurhikmah Hatibu, Hardiyanti Ihqram, Magfiratuh Ilham Ilham Iyan, Iyan Jariyah Syaid, Nur Ainun Ka, Veronika Sari Den Kamaruddin Kamaruddin Lestari, Sri Hafifah M. Yunasri Ridhoh Marhani Marhani Marsuki, Andika Miftahul Jannah Mochammad Imron Awalludin Muhammad Afif Muhammad Asrul Sultan, Muhammad Asrul Musfirah Musfirah Musfirah Nirmala Sari, Sri Nur Fadny Yuliani Nur Ilmi Nur, A.Muh Riswandi Nurul Afifah Nurul Wahidah, Nurul Nur’Aeni, Nur’Aeni Putra.B, Reza Dwi Rachman, Siswati Ramadhan, Dhana Saleh, Fadilah Indrayanti Sari Den Ka, Veronika Sari, Sri Selvi Marcellia Setiawan, Henra Sri Nirmala Sari, Sri Nirmala Sultan, Arianti Sunding, Alang Syamsiar, Syamsiar Syarif, Naufal Qadri Syawaluddin, Ahmad Tati, Andi Dewi Riang Ulia Ridhani, Ulia Usman Usman Usman Wahyu, Sakina Dwi Wisudawan, Akhmad Luthfi Yuliani, Nur Fadny Zainal, Zaid