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All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Jurnal Sains dan Teknologi Al-Risalah : Jurnal Imu Syariah dan Hukum CHEMPUBLISH JOURNAL Al-Ibrah : Jurnal Pendidikan dan Keilmuan Islam Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Pemikiran dan Penelitian Pendidikan Matematika (JP3M) GERVASI: Jurnal Pengabdian kepada Masyarakat Jurnal Riset Intervensi Pendidikan (JRIP) Mazahibuna: Jurnal Perbandingan Mazhab JPMB: Jurnal Pemberdayaan Masyarakat Berkarakter JOURNAL SCIENTIFIC OF MANDALIKA (JSM) ABSIS : Mathematics Education Journal Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora INTELEKTIVA Mosharafa: Jurnal Pendidikan Matematika Shautuna: Jurnal Ilmiah Mahasiswa Perbandingan Mazhab Ta’wiluna: Jurnal Ilmu Al-Qur’an,Tafsirdan Pemikiran Islam Wisanggeni : Jurnal Pengabdian Masyarakat Indonesian Journal Of Educational Research and Review JURNAL KIMIA SAINTEK DAN PENDIDIKAN Jurnal Pendidikan Transformatif Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah Fusion : Jurnal Pengabdian Kepada Masyarakat Gudang Jurnal Multidisiplin Ilmu UPMI Proceeding Series Journal ALWAQFU Jurnal Hukum Ekonomi dan Wakaf Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Inovasi Pendidikan dan Pengajaran Kasyafa: Jurnal Pendidikan Agama Islam Values: Jurnal Kajian Islam Multidisiplin Jurnal Cendekia Ilmiah Journal of Education Policy Analysis Jurnal Ilmiah Mahasiswa & Penelitian Keperawatan Journal of Golden Generation Abdimas
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KEMAMPUAN BERPIKIR KRITIS DALAM PEMBELAJARAN MATEMATIKA MENGGUNAKAN KURIKULUM MERDEKA DITINJAU DARI GAYA BELAJAR Agustiaman; Jamilah; Abdillah
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 03 (2025): Volume 10 No. 03 September 2025 Terbit
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i03.33043

Abstract

This study aims to analyze the critical thinking skills of students in class VIII A at SMP Sungai Kehidupan Pinoh Selatan in terms of their learning styles. This research is qualitative and uses a descriptive approach. The subjects of this study are the students of class VIII A at SMP Sungai Kehidupan Pinoh Selatan. The subjects analyzed and interviewed consist of 6 students based on their learning styles, namely visual, auditory, and kinesthetic. The subjects were selected using purposive sampling techniques. The instruments used for data collection include tests to measure students' critical thinking skills and questionnaires to determine students' learning styles. Based on the findings obtained in this study, it can be concluded that the learning styles of students—visual, auditory, and kinesthetic—affect their learning outcomes, particularly in critical thinking skills. Students with high critical thinking skills are able to meet the indicators, while students with low critical thinking skills have not yet met the indicators.
PENGEMBANGAN LKPD BERBASIS HIGHER ORDER THINKING SKILL (HOTS) DENGAN BERBANTUAN APLIKASI CANVA TERHADAP KEMAMPUAN BERPIKIR KRITIS SISWA PADA MATERI ALJABAR KELAS VII SMP NEGERI 1 PARINDU Fourtiwi Apriyani Simanjuntak; Iwit Prihatin; Abdillah
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 04 (2025): Volume 10 No. 04 Desember 2025 Terbit
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i04.35850

Abstract

Penelitian ini bertujuan untuk mengembangkan Lembar Kerja Peserta Didik (LKPD) berbasis Higher Order Thinking Skill (HOTS) dengan berbantuan aplikasi Canva pada materi aljabar kelas VII di SMP Negeri 1 Parindu terhadap kemampuan berpikir kritis siswa. Metode yang digunakan dalam penelitian ini adalah Research and Development (R&D) dengan menggunakan model Borg and Gall yang meliputi tahap potensi dan masalah, pengumpulan data, desain produk, validasi, revisi desain, uji coba produk, dan revisi produk. Subjek penelitian ini adalah 26 siswa kelas VII SMP Negeri 1 Parindu. Hasil penelitian menunjukkan bahwa LKPD yang dikembangkan memiliki tingkat kevalidan “sangat valid” dengan persentase kevalidan media sebesar 87,03% dan kevalidan materi sebesar 85,66%. Tingkat kepraktisan berada pada kategori “sangat praktis” dengan hasil angket respon guru sebesar 92,94% dan respon siswa sebesar 89,01%. Tingkat keefektifan produk berada pada kategori “efektif berdasarkan nilai ketuntasan kriteria minimal (KKM) yang ditentukan oleh sekolah, sehingga diperoleh persentase keefektifan sebesar 76,92%. Berdasarkan hasil tersebut, dapat disimpulkan bahwa LKPD berbasis HOTS berbantuan Canva layak digunakan sebagai media pembelajaran.
Valorization of Oil Palm Empty Fruit Bunches into Sulfonated Carbon Catalysts for Esterification of Vegetable Oil Saragih, Gimelliya; Purwandari, Vivi; Silitonga, Nelson; Abdillah; Sitanggang, Yenny; Zai, Liver; Mukhtissiarni
Chempublish Journal Vol. 9 No. 2 (2025): Chempublish Journal (July - December)
Publisher : Department of Chemistry, Faculty of Science and Technology Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/chp.v9i2.47630

Abstract

This research explores the physicochemical characteristics of activated and sulfonated carbons derived from palm empty fruit bunches (OPEFB) as renewable raw materials, and assesses their catalytic performance in the esterification of waste cooking oil (WCO) for biodiesel synthesis. Activated carbon was sulfonated via exposure to high-concentration sulfuric acid (H₂SO₄) at 7%, 10%, and 13%, facilitating the incorporation of –SO₃H groups. A range of analytical techniques, including TGA, DTA, FTIR, BET, and SEM, was employed to characterize the synthesized materials. Among the synthesized catalysts, the sulfonated carbon with 10% acid treatment (SA 10%) exhibited the most favorable characteristics: demonstrated a surface area of 41.895 m²/g and retained its structure under thermal stress, and a strong presence of sulfonic functional groups. Esterification tests at 65 °C for 2 hours showed a maximum yield of 43.28% using 3 g of SA 10%, while 5 g resulted in a lower yield of 30.32%. The results demonstrate that SA 10% is a promising eco-friendly heterogeneous catalyst for converting low-cost, waste-based feedstocks into biodiesel under mild reaction conditions.
Analisis Perencanaan Pajak PPh 21 pada UMKM dalam Upaya Optimalisasi Pengelolaan Pajak Karyawan Sri Rahayu; Dewi Ratna Sari; Mutia Dika Magdalena; Abdillah; Ibnu Hidayatullah
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 7 No. 1 (2026)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol7iss1pp122-127

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the national economy, including their contribution to government tax revenue. One of the tax obligations that must be fulfilled by MSMEs is Article 21 Income Tax (PPh 21) on employee income. This study aims to analyze Article 21 income tax planning in MSMEs as an effort to optimize employee tax management. The research employs a qualitative approach using a literature review method by examining tax regulations and relevant previous studies. The results indicate that Article 21 tax planning is a legal and effective strategy to optimize tax burdens without violating applicable tax laws. There are three methods of calculating Article 21 income tax, namely the gross, net, and gross-up methods. Based on the literature analysis, the gross-up method is considered the most optimal for MSMEs because the tax borne by the company can be recognized as a deductible expense, while employees continue to receive optimal take-home pay. However, the implementation of tax planning still faces several challenges, including limited tax knowledge, difficulties in selecting appropriate calculation methods, and obstacles in using digital tax systems. Therefore, improving tax literacy and strengthening administrative management are essential to support effective employee tax management in MSMEs
Developing the Religious Attitudes of MTs Students Through Islamic Value Based Mathematics Learning in Statistics Abdillah; Irvandi, Wandra; Utin Desy Susiaty
Absis: Mathematics Education Journal Vol 7 No 2 (2025): November 2025
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/absis.v7i2.7273

Abstract

This study aims to: 1) ascertain the extent to which developing religious attitudes in MTs students is influenced by learning mathematics with Islamic values on statistical material supported by e-modules, and 2) ascertain the features of the religious attitudes of MTs students following their involvement in learning mathematics with Islamic values on statistical material supported by e-modules. This study used an experimental methodology. These findings are based on tests that researchers administered to students in classes IX A and IX B at MTs Negeri 1 Pontianak in the form of essay questions. Each class had 30 students. SPSS's independent sample t test yielded a Sig. (2-tailed) value of 0.019, where <0.05. Based on these findings, it can be said that 1) students who received instruction using e-modules on statistics that included Islamic content had higher learning outcomes for their religious views than students who received standard instruction. 2) Out of 30 students who worked on the posttest questions on religious attitudes in statistics in the experimental class, the religious attitudes of MTs students with the help of e-modules and Islamic-containing mathematics learning fall into the same category as 83.3% of students who finished classically.
IMPLEMENTASI INTERNET OF THINGS (IoT) DALAM SISTEM PENGONTROLAN SUHU OTOMATIS BERBASIS MIKROKONTROLER PADA ALAT PROOFER UNTUK PENGEMBANG ADONAN ROTI DI UMKM PIZZA OEI OEI AND PATISSERIE Nelson Silitonga; Dian Kurnia; Elvri Melliaty Sitinjak; Sari Farah Dina; Abdillah; Golfrid Gultom; Harmileni; Rycce Sylviana Pratikha; Yanto; Muhammad Iqbal Harapan Muslim Siregar
Journal of Golden Generation Abdimas Vol. 1 No. 2 (2025): Desember : Journal of Golden Generation Abdimas
Publisher : PT. Lembaga Penerbit Penelitian Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65244/jgga.v1i2.398

Abstract

Implementation of Internet of Things (IoT) technology and microcontrollers as an automatic temperature control system on tools for proofing bread dough at the Oei Oei Pizza and Patisserie Micro, Small, and Medium Enterprise (MSMEs). The primary issue faced by partners was temperature instability during the dough fermentation process, leading to inconsistent product quality. The implementation method included problem identification, tool design and construction, implementation at partner locations, and mentoring and evaluation. The results of the activity showed that the tool can help IoT-based systems maintain stable fermentation temperatures, improve dough quality consistency, and increase production efficiency. This initiative also has a positive impact on increasing partners' capacity to utilize appropriate technology.
PENGARUH MEDIA PEMBELAJARAN MATEMATIKA MATERI PENGUKURAN BERBASIS WEBSITE MENGGUNAKAN GOOGLE SITES PADA HASIL BELAJAR SISWA KELAS V SD Rahmawati; Intan Dwi Hastut; Abdillah
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 01 (2026): Volume 11 No. 01 Maret 2026 Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i01.40209

Abstract

This study aims to analyze the effect of website-based mathematics learning media using Google Sites on the learning outcomes of fifth-grade elementary school students. The background of this study is based on students’ low learning outcomes in measurement material and the dominance of conventional teaching methods that limit student engagement. This research employed a quantitative approach with a quasi-experimental method using a nonequivalent control group design. The research subjects consisted of 52 fifth-grade students at SDN 02 Dompu, divided into an experimental class (27 students) and a control class (25 students). Data were collected through tests, observation, and documentation. Data analysis included validity and reliability tests, normality tests, homogeneity tests, and hypothesis testing using a t-test. The results showed that the average posttest score of the experimental class was higher than that of the control class. The t-test results indicated a significance value of < 0.05, meaning the alternative hypothesis was accepted. Therefore, it can be concluded that website-based learning media using Google Sites has a significant effect on improving students’ learning outcomes in measurement material.
Eksistensi Pengadilan Pajak dalam Sistem Peradilan di Indonesia Pasca Putusan Mahkamah Konstitusi Nomor 26/PUU-XXI/2023 Abdillah; Hartati; Sarwani, Raden
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 12 No. 1 (2026): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v12i1.5082

Abstract

This article examines the existence of the Tax Court within the Indonesian judicial system following Constitutional Court Decision Number 26/PUU-XXI/2023. The transfer of authority over the Tax Court to the Supreme Court constitutes a significant structural reform in the tax judiciary aimed at strengthening the principle of judicial independence. Previously, the implementation of a dual-roof system created a potential conflict of interest because the Ministry of Finance, as part of the executive branch, continued to control the non-technical aspects of the Tax Court, which could affect the independence of judges in adjudicating tax disputes. This condition contradicts the principle of an independent judiciary as stipulated in Article 24 paragraphs (1) and (2) of the 1945 Constitution. This study employs a normative legal research method using statutory and conceptual approaches to formulate an ideal regulatory framework for the institutional structure of the Tax Court in Indonesia. The findings indicate that the current position of the Tax Court is not fully aligned with the one-roof judicial system mandated by the Constitution. Therefore, a comprehensive institutional restructuring is necessary to ensure the Tax Court becomes an integral part of judicial power, including institutional strengthening at the provincial level to guarantee faster and more equitable access to justice for taxpayers.
Pengembangan E-LKPD Berbantuan Kahoot Untuk Meningkatkan Kemampuan Pemahaman Konsep Matematis Siswa Kelas VIII SMP Negeri 13 Pontianak dalam Materi Statistika Mya Putri Puspitasari; Syarifah Fadillah; Abdillah
Jurnal Inovasi Pendidikan dan Pengajaran (JIPP) Vol. 5 No. 2 (2026): Jurnal Inovasi Pendidikan dan Pembelajaran (JIPP) Juli 2026
Publisher : LPD Universitas PGRI Pontianak

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

Abstract

This study aimed to develop an Electronic Student Worksheet (E-LKPD) assisted by Kahoot to improve students' mathematical conceptual understanding on statistics material for eighth-grade students of SMP Negeri 13 Pontianak. The research employed a Research and Development (R&D) approach using the ADDIE model, consisting of Analysis, Design, Development, Implementation, and Evaluation stages. The research subjects consisted of six validators, including three material experts and three media experts, as well as 24 students of class VIII B. Data collection instruments included expert validation sheets, teacher and student response questionnaires, and tests of mathematical conceptual understanding. The results showed that the developed E-LKPD achieved a validity score of 92.36% from media experts and 90.83% from material experts, both categorized as very valid. The practicality test resulted in an average score of 91.97%, categorized as very practical. The effectiveness test showed a significant improvement in students' mathematical conceptual understanding, indicated by the Wilcoxon Signed-Rank Test with a significance value of 0.000 < 0.05 and an N-Gain score of 0.54 in the moderate category. Therefore, the Kahoot-assisted E-LKPD is valid, practical, and effective for improving students' mathematical conceptual understanding in statistics learning. Keywords: E-LKPD, Kahoot, Mathematical Conceptual Understanding, Statistics, ADDIE
Co-Authors A Halim Abdul Wahab Abdul Wahid Haddade Afifa Yasmin Zahira2 AGUS SANTRI Agustiaman Ahmad Mohammad Tidjani Aisy, Difa Rafidatul Ajeng Mailani Dewi Pratiwi Akhmad Hulaify Amalia Amanda Anggraeni Amrah Kasim Anggun Suciani Dewi Pratiwi Arif, Ali Ayma, Syahratul Baso Pallawagau Bella Asfarela Bella Puspita Audina Darna Dewi Pramita Dewi Ratna Sari Dian Kurnia Diana Dita Ismaida Kurniawan Esa Cahaya Purnomo Fadhil Achmad Agus Bahari Fahri, Dandy Syaiful Fatimah Fitria Adestiani Fourtiwi Apriyani Simanjuntak Gultom, Golfrid Gunawan Santoso Halim, Annisa Dwi Fadillah Hannani Harmileni HARTATI Hasim, Hasanuddin Hasriana Ibnu Hidayatullah Ika Ajeng Febrianti Intan Dwi Hastut Irvandi, Wandra Iwit Prihatin JAMILAH Kartika Keliat, Aisyah Br. Kurniawati Mulyanti Lala Aulia Mafruhatus Mahsup Mehmood, Saba Mimin Mintarsih Muhamad Firdaus Muhammad Iqbal Harapan Muslim Siregar Muhtadi Abdul Mun’im Mukhtissiarni Mutia Dika Magdalena Mya Putri Puspitasari Nadila, Desi Nelson Silitonga Nidya Fakhirah Nova Tri Indah Br.Rambe3 Nurmisda ramayani Nurul Aprilia Ningsih Purwandari, Vivi Raden Ayu Amelia Ramadhani Raden Sarwani Rafi Alfian Hibrizi Rahmawati Rasna, Rasna Rycce Sylviana Pratikha Saehudin Sakka, Abdul Rahman Saragih, Gimelliya Sari Farah Dina Septia Khoerunnisa Setiawati, Linda Mardiani Sharaf, Salih Yousif Silitonga, Nelson Sirajudin Sitanggang, Yenny Sitinjak, Elvri Melliaty SODRI Solehah, Azmiatun SRI RAHAYU Suarnianti, Suarnianti sukmawati Susanty Lukman Syah, Muhammad Fadly Syaharuddin Syaharuddin Syamsurijal Syarifah Syarifah Fadilah Ulli Oktaviani ULUL AZMI Utin Desy Susiaty Vera Mandailina Vera Mandailina, Vera Wasim Reza Y.M, Elisabeth YANTO Yudi Darma Yunita S. Anwar Zai, Liver