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All Journal Jurnal Analisa Akuntansi dan Perpajakan Jurnal Ilmiah Profesi Pendidikan PROGRES PENDIDIKAN Journal of Science Instruction and Technology Jurnal Literasi dan Pembelajaran Indonesia
Musahadah, Musahadah
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Chemistry Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Physics Social Sciences Other

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REFORMASI PERPAJAKAN INDONESIA DAN SINGAPURA: LÜDER’S CONTINGENCY MODEL Farida, Ajeng Eka; Novitasari, Susan; Nareswari, Sita Histri; Musahadah, Musahadah; Yuhertiana, Indrawati
Jurnal Analisa Akuntansi dan Perpajakan Vol 2 No 1 (2018)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.783 KB) | DOI: 10.25139/jaap.v2i1.418

Abstract

Indonesia and Singapore Tax reform are triggered by conditions that occur in each country both internally and externally. Tax innovation carried out by Indonesia and Singapore are intended to improve the existing conditions. This study aimed to compare the tax reform in terms of income tax in Indonesia and Singapore, using Lüder's Contingency Model to determine the stimuli, providers and users of information, and implementation barriers. We use secondary data obtained from web-based information on government financial institutions in both countries. The research suggests that there are differences between Indonesia and Singapore in tax reform in terms of income tax comprise change stimuli, implementation barriers and user or interested parties who support tax reform. Lüder's Contingency Model suggest that tax reform can succeed if given enough stimulus and minimize barriers to the implementation of tax reform. Tax revenue, tax ratio, investment climate and low level of public’s trust contribute to Indonesia’s tax reform. On the contrary, Singapore’s tax reform is triggered by economic recession, willingness to increase the engagement of foreign investors and workload of tax authorities.
REFORMASI PERPAJAKAN INDONESIA DAN SINGAPURA: LÜDER’S CONTINGENCY MODEL Farida, Ajeng Eka; Novitasari, Susan; Nareswari, Sita Histri; Musahadah, Musahadah; Yuhertiana, Indrawati
Jurnal Analisa Akuntansi dan Perpajakan Vol. 2 No. 1 (2018)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.783 KB) | DOI: 10.25139/jaap.v2i1.418

Abstract

Indonesia and Singapore Tax reform are triggered by conditions that occur in each country both internally and externally. Tax innovation carried out by Indonesia and Singapore are intended to improve the existing conditions. This study aimed to compare the tax reform in terms of income tax in Indonesia and Singapore, using Lüder's Contingency Model to determine the stimuli, providers and users of information, and implementation barriers. We use secondary data obtained from web-based information on government financial institutions in both countries. The research suggests that there are differences between Indonesia and Singapore in tax reform in terms of income tax comprise change stimuli, implementation barriers and user or interested parties who support tax reform. Lüder's Contingency Model suggest that tax reform can succeed if given enough stimulus and minimize barriers to the implementation of tax reform. Tax revenue, tax ratio, investment climate and low level of public’s trust contribute to Indonesia’s tax reform. On the contrary, Singapore’s tax reform is triggered by economic recession, willingness to increase the engagement of foreign investors and workload of tax authorities.
Peningkatan Keterampilan Menulis Cerpen Menggunakan Metode Problem Based Learning Kelas V SDN 3 Mataram Tanata, Wahyu; Musahadah, Musahadah; Zain, Moh. Irawan
Jurnal Literasi dan Pembelajaran Indonesia Vol 3 No 2 (2023): Juli-Desember
Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Samawa

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Abstract

Penelitian ini bertujuan untuk mendiskripsikan tingkat keterampilan siswa kelas V SDN 3 Mataram dalam menulis cerita pendek menggunakan metode Problem Based Learning. Pada penelitian ini diterapkan pendekatan Penelitian tindakan kelas. Salah satu bentuk penilaian pada keterampilan menulis cerpen siswa adalah dengan melihat kelengkapan unsur intrinsik pada cerpen siswa. Sumber data pada penelitian ini yaitu hasil karya cerpen siswa yang berjumlah 27 cerpen. Hasil karya menulis cerpen siswa dipenelitian tindakan kelas dan dideskripikan berdasarkan usur intrinsik cerpen yaitu tema, tokoh, latar, alur, dan amanat. Berdasarkan tolak ukur penilaian ketermpilan menulis cerpen siswa dikategorikan sangat baik, baik, cukup, kurang, dan sangat kurang. Hasil penelitian tindakan kelas ketermpilan menulis cerpen, siswa yang berkategori sangat baik berjumlah 11 siswa dengan pesentase 40,74%. 4 siswa berkategori baik dengan persentase 14,81%. 4 siswa berkategori cukup dengan persentase 14,81%. 7 siswa berkategori kurang dengan persentase 25,92% dan 1 siswa memperoleh kategori sangat kurang dengan persentase 3,70%. Dengan demikian, dapat disimpulkan bahwa keterampian menulis cerpen siswa kelas V SDN 3 Mataram berkategori baik, sesuai perhitungan jumlah nilai keseluruhan 1883 dengan nilai rata-rata yang diperoleh yaitu 69,74. Penelitian ini juga memberikan rekomendasi kepada guru untuk lebih giat memberikan latihan menulis kepada siswa, terutama menulis cerpen agar kemampuan menulis cerpen siswa lebih baik. dan bagi peneliti selajutnya untuk menganalisi keterampilan menulis cerpen siswa sekolah dasar dikelas yang lain.
Meningkatkan Hasil Belajar IPA Melalui Model Pembelajaran Problem Based Learning (PBL) Pada Materi Ekosistem Kelas V Di SDN 3 Mataram Rahman, Arif; Zain, Moh. Irawan; Musahadah, Musahadah
Journal of Science Instruction and Technology Vol. 3 No. 2 (2023): JSIT
Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Samawa

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Abstract

This study aims to determine the increase in science learning outcomes through the problem based learning (PBL) model on environmental change material for class V at SDN 3 Mataram. This research is a classroom action research. This research was carried out in 2 cycles. Each cycle consisted of 4 stages, namely planning, implementation of observation and reflection. The data collection techniques used were tests, observation and documentation while the data analysis technique used was a qualitative analysis model. Based on the research results, it can be concluded that there is an increase in science learning outcomes after holding class action using the problem based learning (PBL) learning model. class 54.5% (low learning achievement category) cycle I to 74.7% (enough learning achievement category) and cycle II obtained an average class of 80.1% (high learning achievement category). Thus a recommendation can be put forward that the application of the problem based learning (PBL) learning model can improve science learning outcomes for fifth grade students at SDN 3 Mataram.
THE IMPLEMENTATION OF PROBLEM-BASED LEARNING MODEL TO IMPROVE MATHEMATICS LEARNING OUTCOMES ON SOLID FIGURES MATERIAL FOR FIFTH-GRADE STUDENTS Hidayat, Wahyu; Musahadah, Musahadah; Zain, Moh. Irawan
PROGRES PENDIDIKAN Vol. 6 No. 1 (2025): January 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/prospek.v6i1.992

Abstract

This study was motivated by the low Mathematics achievement of fifth-grade students at SDN 3 Mataram. From the sample data of students' Mathematics scores, 51.35% (19 out of 37 students) scored below the minimum competency standard (KKM) of 70, with a class average score of 68.37. The research aimed to determine whether the application of the Problem-Based Learning (PBL) model could improve Mathematics learning outcomes on geometry topics for fifth-grade students at SDN 3 Mataram during the 2022/2023 academic year. The classroom action research was conducted in two cycles, with each cycle consisting of the stages of planning, implementing actions, observation, evaluation, and reflection. Data collection methods included learning outcome tests and observation. In Cycle I, the average student learning outcome was 69.19, with a mastery percentage of 71.87%. The teacher activity score in implementing the PBL model was 35, categorized as good, and the student activity score was 34, categorized as active. In Cycle II, there was an improvement: the average student learning outcome increased to 71.48, with a mastery percentage of 84.37%. The teacher activity score rose to 43, categorized as very good, and the student activity score increased to 46, categorized as very active. The findings indicate that the application of the Problem-Based Learning model can effectively enhance Mathematics learning outcomes on geometry topics for fifth-grade students. The implications of this study suggest that PBL can be a valuable instructional approach to address low Mathematics achievement and foster active learning. Educators are encouraged to integrate PBL in their teaching strategies, particularly for challenging mathematical concepts, to improve both student engagement and learning outcomes.
Upaya Meningkatkan Motivasi dan Keaktifan Belajar Peserta Didik Melalui Model Pembelajaran Project Based Learning (PjBL) Pada Mata Pelajaran Ilmu Pengetahuan Alam dan Sosial (IPAS) Kelas VI SDN 3 Mataram Adrianti, Medina; Arjudin, Arjudin; Musahadah, Musahadah
Jurnal Ilmiah Profesi Pendidikan Vol. 10 No. 1 (2025): Februari
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jipp.v10i1.2985

Abstract

Pembelajaran berbasis proyek (Project Based Learning/PjBL) telah menjadi salah satu pendekatan inovatif dalam pendidikan yang bertujuan untuk meningkatkan keterlibatan dan motivasi belajar peserta didik. Penelitian ini merupakan Penelitian Tindakan Kelas (Classroom Action Research) yang bertujuan untuk mengatasi masalah yang terjadi di kelas. Penelitian ini bertujuan untuk menganalisis penerapan model pembelajaran Project Based Learning dalam meningkatkan keaktifan dan motivasi belajar peserta didik pada mata pelajaran Ilmu Pengetahuan Alam dan Sosial (IPAS) kelas VI di SDN 3 Mataram. Subjek penelitian adalah peserta didik kelas VI semester ganjil tahun ajaran 2024/2025 dengan jumlah 33 peserta didik. Penelitian dilaksanakan dalam tiga siklus, dengan refleksi dilakukan di setiap akhir siklus terhadap tindakan yang diberikan. Teknik pengumpulan data meliputi lembar observasi, angket, dan dokumentasi. Hasil penelitian menunjukkan bahwa penerapan model pembelajaran Project Based Learning pada mata pelajaran Ilmu Pengetahuan Alam dan Sosial (IPAS) dapat meningkatkan keaktifan dan motivasi belajar peserta didik. Hal ini terlihat dari peningkatan keaktifan peserta didik dari 71,87% pada siklus I, menjadi 75,35% pada siklus II, dan meningkat lagi menjadi 76,77% pada siklus III. Motivasi belajar peserta didik juga meningkat dari 71,86% pada siklus I, menjadi 74,61% pada siklus II, dan meningkat lebih lanjut menjadi 77,44% pada siklus III. Berdasarkan hasil penelitian, dapat disimpulkan bahwa model pembelajaran Project Based Learning efektif dalam meningkatkan keaktifan dan motivasi belajar peserta didik pada mata pelajaran IPAS, sebagaimana terlihat dari peningkatan persentase pada setiap siklus.
Co-Authors Adrianti, Medina Arif Rahman Arjudin Arjudin Farida, Ajeng Eka Indrawati Yuhertiana Khaerunnisa Khaerunnisa, Khaerunnisa Moh. Irawan Zain Nareswari, Sita Histri Novitasari, Susan Tanata, Wahyu Wahyu Hidayat