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All Journal JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Jurnal Pengabdian Masyarakat dan Riset Pendidikan Ekobisman : Jurnal Ekonomi Bisnis Manajemen
Muntaha
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PERAN IMBALAN PASKA KERJA SEBAGAI PEMODERATOR ATAS PENGARUH PENYUSUTAN ASET TETAP DAN CADANGAN KERUGIAN PIUTANG TERHADAP PENGHASILAN KENA PAJAK. Muntaha; Djaddang, Syahril
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol 3 No 1 (2018): AGUSTUS
Publisher : SEKOLAH PASCASARJANA PRESS

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

Abstract

Principal problems in this research is the influence of depreciation of fixed assets, depreciation of fixed assets moderated by post-employment benefits, allowance for doubtful accounts and allowance for doubtful accounts that are moderated by post-employment benefits on taxable income. This research method uses quantitative approach by using several banking companies listed in Indonesia Stock Exchange period 2011-2015 as research material and take as many as 30 (thirty) population and 12 (twelve) samples to be used as research material. The results of this study indicate a significant effect of Depreciation of Property Assets on Taxable Income, but after the fixed assets Depreciation variable is moderated by Post-Employment Rewards to have no effect on Taxable Income. While the variable Loss of Accounts Receivable does not show any effect on Taxable Income but after moderated by Post-Employment Reward variable it has a significant effect on Taxable Income. PostEmployment Benefits Variables, Depreciation of Fixed Assets and Loss of Receivables are included in the Temporary Different category in the fiscal correction and is one of the causes of the difference between the results of the calculation of Taxable Income between the Directorate General of Taxes and the Taxpayers to determine the Taxable Income for taxpayers .
Examining Memorizing Al-Qur’an Ability Towards Vocabulary Mastery and Reading Comprehension at the Eighth Graders of SMP ABBS Surakarta Sundari; Budiharso, Teguh; Retnaningsih, Woro; Muntaha
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 6 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss6pp1646-1659

Abstract

This study aimed to examine the effect of Al-Qur'an memorization on vocabulary mastery and reading comprehension. The research design was correlational, involving a sample of 27 eighth-grade students from SMP ABBS Surakarta. Data collection included tests on vocabulary mastery and reading comprehension, as well as Al-Qur'an memorization scores provided by the Tahfiz teacher. Data analysis was conducted using the SPSS application. The results indicate the following: First, there is a significant effect of Al-Qur'an memorization on vocabulary mastery, with an R2 value of 0.460, meaning that memorizing the Al-Qur'an contributes 46% to students' English vocabulary mastery. Second, Al-Qur'an memorization also significantly affects students' reading comprehension, with an R2 value of 0.334, indicating that it accounts for 33.4% of the improvement in reading comprehension.
Pelatihan Keterampilan Kepemimpinan Digital Santri di Pondok Pesantren Riyadlusshorfi Wal Mantiq Pangandaran Provinsi Jawa Barat: Pengabdian Baharuddin; Muthi, Ibnu; Khumaidi, Ahmad; Fitriah Eka Putri, Lailatul; Rosulinawati; Hilaliyah; Pandu Maulana, Muhamad; Ramadhan, Fajar; Dimyati, M.; Fahrun, Elva; Muntaha; Yuli Sugiarti, Diyah; Apriliantoni
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.1691

Abstract

The disruption of Industry 4.0 compels the education sector to adapt to digital technology, demanding digital leadership from school principals as drivers of transformation. However, challenges such as low digital literacy, limited infrastructure, and lack of motivation remain. This community service aims to equip students, teachers, and education staff with digital competencies to become agents of change in facing Society 5.0. The program was conducted through training/workshops led by expert speakers covering digital literacy and student innovation in the digital era. Participants engaged actively in discussions, Q&A sessions, and strategic planning exercises. Evaluation was carried out through direct observation and pre- and post-training questionnaires. Results showed that 85% of participants experienced significant improvement in knowledge and skills related to Islamic education planning. The training proved effective and strategic in preparing student leaders for the digital era with technology-based leadership competencies.
Pelatihan Usaha Ekonomi Produktif dalam Pengembangan Jiwa Entrepreneurship kepada Jama’ah Majelis Taklim Al-Huda Karang Benda Pangandaran: Pengabdian Muthi, Ibnu; baharuddin; Muntaha; Yuli Sugiarti, Diyah; Apriliantoni; Roby Ashari, Muhammad; Syafaruddin P, Muhammad; Salman Nurwahid, M; Syadzili, Ahmad; Maesaroh, Siti; Mursiyah, Umdatul; Aipah Zachroh, Siti; Wahyuni, Sri
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.1693

Abstract

Belum optimalnya peran perempuan, khususnya ibu rumah tangga, dalam meningkatkan kesejahteraan keluarga melalui kreativitas dan pemasaran produk keterampilan dalam menghadapi tantangan ekonomi. Hal ini diperparah dengan beberapa tantangan seperti keterbatasan kapasitas SDM dalam pengelolaan usaha, kurangnya pemahaman bisnis dan strategi pemasaran, minimnya kesadaran akan risiko kegagalan, serta belum adanya sistem pelaporan keuangan yang terstruktur. Tujuan pengabdian ini adalah untuk membantu peserta memahami dan mengembangkan jiwa kewirausahaan, serta menumbuhkan minat dan motivasi untuk menjadi wirausaha, termasuk pemahaman tentang biaya dan fasilitas yang diperlukan. Metode pengabdian dilakukan melalui pelatihan dan pendampingan intensif yang terstruktur, dimulai dari tahap persiapan (survei, FGD, analisis SWOT), pelaksanaan (pembelajaran interaktif, diskusi kelompok, tanya jawab, praktik), hingga penutupan (apresiasi, evaluasi internal dan eksternal). Hasil pengabdian menunjukkan bahwa mayoritas responden, sebanyak 86%, mengalami peningkatan pengetahuan dan keterampilan yang signifikan dalam landasan berwirausaha hingga manajemen keuangan, sementara 14% menyatakan cukup meningkat. Kegiatan ini berhasil membangun sinergi kelompok, melakukan transfer pengetahuan secara efektif, dan memberikan pendampingan intensif untuk implementasi materi serta perluasan jejaring. Realisasi kegiatan meliputi pelatihan manajemen organisasi sederhana, implementasi strategi penguatan usaha mandiri dan pemasaran, identifikasi risiko kegagalan usaha, penguatan kompetensi kewirausahaan di berbagai sektor (kuliner, fashion, kecantikan), dan penyusunan sistem pelaporan keuangan. Implikasi dari pengabdian ini adalah secara nyata meningkatkan kompetensi berwirausaha para peserta dan mendukung upaya pemberdayaan masyarakat, khususnya perempuan, untuk meningkatkan kesejahteraan keluarga.
Peningkatan Kompetensi Guru dalam Pelaksanaan Evaluasi Pembelajaran di Sekolah Madrasah Aliyah YPP Jamanis Kabupaten Pangandaran: Pengabdian Muthi, Ibnu; baharuddin; Muntaha; Yuli Sugiarti, Diyah; Apriliantoni; Listiowati; Lili Hamdani, Umat; Iqbal, Muhammad; Adnan Fahrezi, M.; Sandra, Yopfie; Irwansyah, Saripudin; Rafa, Juana; Atsyir Nujud, Ya’sub; Sidqia, Fanny
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.1707

Abstract

The low competence of teachers in carrying out systematic and accountable evaluation of learning, which has an impact on the quality of assessment of student learning outcomes is a crucial problem in the world of Education. The purpose of this service is to increase the capacity of teachers through training on the preparation of evaluation instruments based on a systematic approach, focusing on validity, reliability, and accountability principles. The implementation method uses a combination of Forum Group Discussion (FGD), intensive assistance (offline and online), and the practice of preparing evaluation instruments. The results of the service showed that 76.2% of participants experienced a significant increase in evaluation competence, the formation of Teacher Learning Communities, and standardization of assessment systems in madrasahs. Implications of the program include strengthening the culture of data-based evaluation, increased accountability of learning, as well as replication model for madrasah. These findings confirm the importance of continuous mentoring and technology integration in the development of educational evaluation systems.
Perencanaan Strategis Pendidikan Islam di SMP Islam Terpadu Jamanis Parigi Kabupaten Pangandaran: Pengabdian Baharuddin; Muthi, Ibnu; Muntaha; Yuli Sugiarti, Diyah; Apriliantoni; Hasby Assidiqi, Muhammad; Sabeni; Dzul Azmi, Muhammad; Elishabat Ishomuddin, Lisa; Nadia Laila, Siti; Fadllillah, Nurul; Suherman, Ujang; Alfi Rahmani, Rochayah; Haryati, Nurlaela; Fajarwati, Desi
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.1708

Abstract

The rapid advancement of technology presents both challenges and opportunities for Islamic education, such as the separation of religious and general knowledge, weak research culture, unstable curriculum, limited human resources, and suboptimal management. This community service aimed to enhance understanding of the importance of strategic planning in improving educational quality at SMP Terpadu Jamanis Parigi, Pangandaran. The implementation method combined observation, descriptive approach, FGD, and active participation using a persuasive-educative approach. Observation was used to map the actual management conditions, while active participation involved all school stakeholders. Results showed 80% of participants experienced significant improvement in understanding and skills, and the remaining 20% showed moderate improvement, demonstrating the effectiveness of the solutions provided. The impact includes the development of an actionable plan to improve education quality, potential for further training in financial management and adaptive curriculum development, as well as independent learning modules, group-based learning, and online discussion forums. The program highlights strategic planning as a crucial guide for educational institutions in achieving their vision and mission.
Pengembangan Kompetensi Profesional Guru Melalui Strategi Penulisan Karya Ilmiah: Pengabdian Baharuddin; Muthi, Ibnu; Haryono, Pauzan; Rubai Misbahul Alam, Dede; Yuli Sugiarti, Diyah; Muntaha; Apriliantoni; Annuri; Darwis; Eriyatuzzahro; Khumaidi, Ahmad; Paradiyawan; Sumodiharjo, Bambang; Dindin; Ulfa, Maria
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.1813

Abstract

This community service activity aims to improve the ability of teachers at the As-Syifa Al-Khaeriyah Subang Foundation to write quality scientific papers that are worthy of publication. This activity was carried out in collaboration with the Unisma Bekasi Graduate School as a form of academic contribution in supporting teacher professionalism through strengthening academic literacy. The method of implementing the activity consisted of a pre-test to measure initial understanding, interactive training that included material on the nature of scientific papers, writing structures, article preparation techniques, and the selection of appropriate journals, and ended with writing practice and a clinic for the revision of participants' works. This activity was held for a full day on April 13, 2025, with a total of 50 teachers participating. The results of the activity showed a significant increase in the aspects of knowledge, technical skills, and positive attitude of teachers towards scientific paper writing activities. Post-test evaluation showed an increase in the average comprehension score of participants compared to pre-test. In addition, participants also showed enthusiasm and commitment to developing a writing culture in their respective school environments.
Co-Authors Adnan Fahrezi, M. Ahmad Khumaidi Aipah Zachroh, Siti Alfi Rahmani, Rochayah Annuri Apriliantoni Atsyir Nujud, Ya’sub Baharuddin Darwis Dimyati, M. Dindin Djaddang, Syahril Dzul Azmi, Muhammad Elishabat Ishomuddin, Lisa Eriyatuzzahro Fadllillah, Nurul Fahrun, Elva Fajar Ramadhan, Fajar Fajarwati, Desi Fitriah Eka Putri, Lailatul Haryati, Nurlaela Hasby Assidiqi, Muhammad Hilaliyah Irwansyah, Saripudin Lili Hamdani, Umat Listiowati Maria Ulfa Muhammad Iqbal Mursiyah, Umdatul Muthi, Ibnu Nadia Laila, Siti Pandu Maulana, Muhamad Paradiyawan Pauzan Haryono Rafa, Juana Roby Ashari, Muhammad Rosulinawati Rubai Misbahul Alam, Dede Sabeni Salman Nurwahid, M Sandra, Yopfie Sidqia, Fanny Siti Maesaroh Sri Wahyuni Suherman, Ujang Sumodiharjo, Bambang Sundari Syadzili, Ahmad Syafaruddin P, Muhammad Teguh Budiharso Woro Retnaningsih Yuli Sugiarti, Diyah