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Kurnia, Budi
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Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Physics Public Health Social Sciences Other

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Meningkatkan Motivasi Belajar Siswa Kelas III pada Mata Pelajaran Bahasa Indonesia Dengan Media Pembelajaran Audio-Visual di SD Negeri Pasirjati Natasya, Amanda Tiara; Rahmawati, Tiara; Kurnia, Budi
Journal of Law, Education and Business Vol 2, No 2 (2024): Oktober 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jleb.v2i2.3131

Abstract

Penelitian ini bertujuan untuk mengeksplorasi efektivitas media audiovisual dalam meningkatkan motivasi dan keterampilan membaca siswa kelas III di SD Negeri Pasirjati. Berdasarkan hasil wawancara dengan wali kelas, ditemukan bahwa 50% siswa tidak memiliki keterampilan membaca yang baik, 25% belum bisa membaca, dan hanya 25% yang mampu membaca dengan baik. Melalui observasi dan wawancara, penelitian ini menggunakan RPP dan media audiovisual seperti laptop dan proyektor untuk mengukur dampaknya. Hasil menunjukkan bahwa penggunaan media audiovisual meningkatkan motivasi belajar siswa, menciptakan suasana pembelajaran yang menyenangkan, serta meningkatkan interaksi dan komunikasi aktif antara siswa dan guru. Penggunaan teknologi ini, jika diterapkan dengan bijak, dapat meningkatkan pemahaman siswa terhadap materi pelajaran dan mengembangkan keterampilan berbahasa mereka. Penelitian ini mendukung temuan sebelumnya yang menunjukkan bahwa media audiovisual memiliki dampak positif signifikan dalam proses pembelajaran.
Penerapan Perencanaan Pembelajaran Tematik pada Tema 6 Kelas II di SD Negeri Pasirjati Kurnia, Budi; Kamilatunnuha, Fathiya; Lestari, Risma Fitriani; Natasya, Amanda Tiara; Cahya, Rianda; Sarah, Siti; Nursa'bani, Muhammad Lutpi
Journal of Law, Education and Business Vol 2, No 2 (2024): Oktober 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jleb.v2i2.3142

Abstract

Perencanaan pembelajaran adalah proses menentukan tujuan, mengembangkan strategi, dan memilih sumber daya untuk mencapai hasil belajar yang optimal. Rencana ini menjadi pedoman bagi guru untuk melaksanakan pembelajaran yang efektif dan efisien. Pembelajaran tematik di sekolah menghadapi berbagai tantangan, salah satunya adalah rendahnya daya serap dan daya ingat siswa terhadap materi yang disampaikan oleh guru. Dari analisis yang dilakukan, ditemukan bahwa beberapa RPP telah disusun dengan mengikuti pedoman dan standar yang ditetapkan oleh kurikulum, mencakup tujuan pembelajaran, materi, metode, media, dan evaluasi yang terstruktur dengan baik. Menunjukkan bahwa pelaksanaan perencanaan pembelajaran tematik di sekolah dasar masih menghadapi berbagai tantangan signifikan. Meskipun beberapa Rencana Pelaksanaan Pembelajaran (RPP) telah sesuai dengan pedoman kurikulum, banyak yang masih belum memenuhi ketentuan, terutama dalam integrasi tematik dan metode pembelajaran yang inovatif serta interaktif. Metode penelitian kualitatif deskriptif adalah suatu metode penelitian yang bertujuan untuk menggambarkan dan menjelaskan fenomena atau situasi sosial secara menyeluruh dan mendalam. Penelitian ini menggunakan data kualitatif yang diperoleh melalui berbagai teknik pengumpulan data, seperti observasi, wawancara, dan dokumentasi.
Penggunaan Media Gambar Dalam Pembelajaran Bahasa Indonesia Kelas V Harsyanda, Elga Faudya; Luthviyah, Siti; Manda, Arla; Kurnia, Budi
JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Vol 2, No 2 (2024): Agustus 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jamparing.v2i2.3126

Abstract

Kurikulum Merdeka yang baru diadopsi mendorong inovasi dalam metode pembelajaran yang lebih sesuai dengan kebutuhan lokal dan karakteristik siswa. Penelitian ini bertujuan untuk mengidentifikasi pengaruh penggunaan media gambar terhadap pemahaman dan minat belajar siswa kelas 5 di SDN Sukalaksana, serta menganalisis faktor-faktor yang mempengaruhi efektivitas penggunaannya. Metode penelitian melibatkan observasi langsung terhadap siswa kelas 5 di SDN Sukalaksana, serta analisis literatur relevan dari jurnal-jurnal berputasi dalam kurun waktu 10 tahun terakhir. Data yang diperoleh dianalisis secara kualitatif untuk mengidentifikasi pola dan tema yang muncul terkait dengan penggunaan media gambar. Hasil penelitian menunjukkan bahwa media gambar memiliki dampak positif signifikan terhadap pemahaman dan minat belajar siswa. Gambar membantu siswa mengasosiasikan konsep abstrak dengan visual konkret, mempercepat proses pemahaman. Selain itu, gambar juga lebih efektif menarik minat siswa dibandingkan metode ceramah konvensional. Faktor-faktor seperti kejelasan gambar, relevansi dengan materi, dan keterlibatan aktif siswa mempengaruhi efektivitas pembelajaran. Kesimpulannya, media gambar adalah alat pembelajaran yang efektif untuk meningkatkan pemahaman dan minat belajar siswa dalam pembelajaran Bahasa Indonesia. Oleh karena itu, disarankan agar guru lebih sering menggunakan media gambar dalam proses pembelajaran dan sekolah menyediakan dukungan yang memadai untuk implementasinya. Penelitian lanjutan diperlukan untuk mengeksplorasi berbagai media visual lainnya dan menguji efektivitasnya dalam berbagai konteks pendidikan.
Readiness of companies to implement effective tax management practices: A case study in Indonesia Maulana, Nandi; Kurnia, Budi; Silalahi, Heriantonius
Educoretax Vol 4 No 8 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i8.1073

Abstract

This study aims to evaluate and comprehend the gap between the tax management quality of companies in Indonesia and the effective practices of tax management. A systematic literature review was initially conducted to identify the relevant Critical Success Factors (CSFs) essential for measuring tax management quality. A comprehensive survey involving numerous businesses highlights the variability in commitment to tax strategies and the challenges companies face in integrating effective tax management principles. Key findings emphasize the importance of leadership commitment, employee training, and proactive risk management in enhancing tax practices. Despite some alignment with best practices, many companies struggle with critical areas such as employee development and the implementation of a robust tax culture. The study advocates for a holistic approach, urging companies to embed tax strategies into their overall business operations and to foster a culture of continuous improvement. Additionally, it calls on policymakers to provide regulatory support and incentives that encourage compliance and the adoption of innovative technologies. Overall, this research underscores the urgent need for Indonesian companies to elevate their tax management practices to improve compliance and enhance overall business performance.
Determinants of Tax Regulations Referring to ESG Principles on Company Performance in Indonesia Silalahi, Heriantonius; Maulana, Nandi; Kurnia, Budi
Journal Economic Business Innovation Vol. 1 No. 3 (2024): October
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v1i3.99

Abstract

Purpose: This study examines ESG integration in Indonesia's tax regulations and their impact on financial performance, focusing on green investments.Method: This study uses a qualitative case study method to analyze ESG integration in Indonesia's tax regulations, focusing on policies, carbon tax effectiveness, and emissions disclosure. The research is based on corporate legitimacy and institutional theories to explore the relationship between tax regulations and sustainable practices.Findings: The study's findings reveal significant growth in green investments in Indonesia, largely driven by supportive ESG-oriented tax policies. Despite this progress, challenges such as limited corporate awareness and data availability remain barriers to fully realizing the potential of these policies. The analysis also highlights the importance of these regulations in fostering sustainable business practices, particularly in industries like palm oil that are crucial for addressing climate change.Novelty: This research uniquely examines the impact of ESG-focused tax regulations on green investments and sustainable practices in Indonesia, using corporate legitimacy and institutional theories. It fills a literature gap by exploring how tax regulations drive ESG integration in the business sector of a developing country.Implications: The study has important implications for policymakers, businesses, and stakeholders in Indonesia and similar economies. It shows that ESG-focused tax policies positively impact green investments, suggesting that refining and implementing these policies could strengthen sustainable business practices and support environmental goals. The study also emphasizes the need for greater corporate awareness and better data collection to address challenges and ensure effective ESG integration in the corporate sector.
Analysis of VAT Rate Increase: Social Justice and Strengthening Sustainable Economic Growth Silalahi, Heriantonius; Kurnia, Budi
Journal Economic Business Innovation Vol. 1 No. 4 (2025): January
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v1i4.157

Abstract

Purpose: This study analyzes the effects of the gradual increasing of Value Added Tax (VAT) rate in Indonesia on fiscal space, household consumption, and the usage of VAT revenue for some social welfare programs. Set against a backdrop of increasing economic difficulty, the research examines how tax reforms can both enhance government revenue, while also protecting public health supported by ongoing government investment, especially among low-income households. Method: This study uses regression analyses to evaluate the impact of increased VAT rates and the tax-to-GDP ratio on household consumption and the effectiveness of VAT exemptions on essential goods. Findings: The results show that the gradual implementation of the VAT was beneficial for the tax to GDP ratio. It led to a significant increase in fiscal capacity with negligible crowding out of households. Tariff suspensions on essential goods have been instrumental in the preservation of public purchasing power, especially for low-income families. The promotion of transparency in the allocation of VAT revenues also had a positive impact on public confidence, especially in the case of social programs such as food aid and energy subsidies. Novelty: This research adopts a novel perspective of gradual VAT rises in developing economies and assesses not just the fiscal impact but also the equity dimensions and public perception aspects. The findings suggest the need to couple tax reforms with specific incentives to help protect vulnerable populations when taxes do go up. Implications: The findings of the study provide important insights for policymakers aiming for a balance between fiscal sustainability and social protection. It highlights the importance of transparent allocation of tax revenues, efficient administration of taxes, and digital infrastructure in enhancing compliance. These observations can be a guide for other developing countries looking to undertake similar VAT reforms to ensure both economic progress and social justice.
Pengimplementasian Perencanaan Pembelajaran Tema VI Sub Tema I di Kelas II di SD Negeri Cimanggah 2 Rahmawati, Tiara; Luthviyah, Siti; Fidia, Yaftahillaah; Ruswandi, Silvia; Kurnia, Budi
Journal of Citizen Research and Development Vol 1, No 2 (2024): November 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jcrd.v1i2.3139

Abstract

Pendidikan berperan penting sebagai fondasi sebuah negara dalam mencetak generasi cerdas yang berakhlak mulia. Kurikulum memiliki peran sentral dalam kemajuan pendidikan dengan menyediakan panduan implementasi. Di Indonesia, implementasi Kurikulum 2013 mengintegrasikan pendekatan ilmiah, menekankan pembelajaran holistik. Penelitian ini mengeksplorasi perencanaan dan pelaksanaan kegiatan pembelajaran dalam Kurikulum 2013 di SD Negeri Cimanggah 2, dengan fokus pada siswa kelas II yang mempelajari tema "Merawat Hewan dan Tumbuhan" dalam mata pelajaran Pendidikan Pancasila dan Kewarganegaraan (PPKN). Dengan menerapkan Pembelajaran Berbasis Masalah (PBL), Project Based Learning, dan media audiovisual, guru bertujuan untuk mengembangkan pemahaman dan perilaku siswa terkait aturan sekolah dan nilai-nilai. Penelitian ini menggunakan pendekatan kualitatif, khususnya studi kasus deskriptif, dengan metode pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan dampak positif dari metode pengajaran interaktif, yang mendorong keterlibatan aktif siswa serta pengembangan karakter yang sejalan dengan nilai-nilai nasional. Penelitian ini memberikan wawasan tentang strategi efektif dalam implementasi kurikulum di tengah tantangan, seperti keterbatasan sumber daya, dengan implikasi untuk meningkatkan praktik pendidikan dalam konteks serupa.
The Influence of Tax Dispute Resolution Mechanisms: Legal Contributions of Tax Consultants and Tax Attorneys in Indonesia Silalahi, Heriantonius; Maulana, Nandi; Ana, Lenny; Kurnia, Budi
Ilomata International Journal of Tax and Accounting Vol. 6 No. 1 (2025): January 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i1.1597

Abstract

This study examines the roles of tax consultants and tax attorneys in resolving tax disputes in Indonesia, emphasizing their contributions to tax compliance, dispute resolution, and litigation. As tax regulations become increasingly complex, taxpayers encounter significant challenges in understanding and fulfilling their tax obligations, mainly when disputes arise with the Directorate General of Taxes. The involvement of tax professionals is essential in mitigating risks, ensuring compliance, and navigating intricate legal frameworks. Despite extensive research on tax compliance and litigation as separate subjects, limited studies explore the complementary functions of tax consultants and attorneys in the Indonesian context. This paper addresses this gap by analyzing their collaborative roles in providing advisory services, representing clients in disputes, and safeguarding taxpayer rights. This study uses a qualitative research methodology to review relevant tax regulations and incorporates insights from interviews with tax professionals. The findings reveal that tax consultants primarily assist in tax planning, compliance, and dispute prevention, while tax attorneys focus on legal representation and advocacy in tax litigation. Their collaboration is instrumental in minimizing financial penalties, expediting dispute resolution, and enhancing taxpayer confidence. Strengthening the synergy between these professions can lead to a more effective tax administration system, fostering fairness, legal certainty, and improved taxpayer trust in Indonesia’s tax regime.
Implementation Of Inclusive Education For ADHD Children In Regular Elementary School Mutiara Putri, Sheryl; Kurnia, Budi; Supena, Asep; Bintoro, Totok
Jurnal Pendidikan dan Pengajaran Guru Sekolah Dasar (JPPGuseda) Vol 8, No 1 (2025): Jurnal Pendidikan dan Pengajaran Guru Sekolah Dasar (JPPGuseda)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55215/jppguseda.v8i1.11129

Abstract

Regular elementary schools without an inclusion label are still required to accept students with special needs, including ADHD. This study aims to identify the teaching processes implemented by teachers for ADHD students in regular schools without special education assistants. The research was conducted at a public elementary school in Sukabumi City in November 2024. The method used was descriptive with a qualitative approach. Data were collected through an ADHD identification instrument, in-depth interviews with the classroom teacher, and learning documentation. The research subjects consisted of one classroom teacher and a first-grade student suspected of having ADHD. The findings indicate that the student only met three out of 17 ADHD indicators. This was due to limited teacher observations or insufficient supporting information. In the learning process, the teacher applied strategies such as behavior management, group work, seat arrangement, giving instructions, and managing tantrums, all tailored to the student's needs. However, services for ADHD students in regular schools remain limited. Therefore, further efforts are needed from teachers and schools to enhance support, including collaboration with parents and specialists. This study is expected to serve as a reference for developing inclusive education practices in regular schools.
Effort to Instill Attitudes in Social Studies Learning in Elementary School Sartika, Wawa; Daryanto, Silva Aulia Putri; Pebriyani, Ghesti Aulia; Aulia, Salma Nur; Kurnia, Budi
Education Achievement: Journal of Science and Research Volume 6 Issue 1 March 2025
Publisher : Pusdikra-Publishing.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jsr.v6i1.2459

Abstract

The cultivation of attitudes in social studies (IPS) learning at the elementary school level aims to shape students into individuals with strong social character, such as discipline, Tolerance, responsibility, and cooperation. Social studies learning provides opportunities for teacher to integrate social values into lesson content through various strategies and methods. Commonly used strategies include affective approaches, habituation, role modeling, group discussion, project based learning, and role playing simulations. Teachers serve as role models by demonstrating positive attitudes bpth inside and outside the classroom. Additionally, the use of relevant learning media and rubic based evaluations helps monitor students attitude development. This process is also supported by the preparation of lesson plans (RPP) that include specific objectives related to instilling social values. Challenges in implementation include a Lack of support from families and the community, as well as varying level of student awareness regarding the importance of social values. The outcomes of applying these strategies show a positive impact on shaping students social attitudees, such as honesty, politeness, tolerance, and responsibility. Therefore, social studies learning funtions not only as a mean of knowledge transfer but also as a medium for character building that contributes to social life.
Co-Authors Adriyan, Dhiniartika Fibri Ana, Lenny Asep Supena. Aulia, Salma Nur Cahya, Rianda Daryanto, Silva Aulia Putri Desti, Desti Dzulfikar, Muhammad Akmal Fidia, Yaftahillaah Harmawan, Sahrul Harsyanda, Elga Faudya Heriantonius Silalahi Kamilatunnuha, Fathiya Khoerunisa, Eneng Salwa Lestari, Risma Fitriani Luthviyah, Siti Manda, Arla Maulana, Nandi Natasya, Amanda Tiara Noviyanti, Suci Sri Nursa'bani, Muhammad Lutpi Pebriyani, Ghesti Aulia Rahmawati, Tiara Ruswandi, Silvia Sartika, Wawa Shabira, Naura Sany Sheryl Mutiara Putri Siti Sarah, Siti Totok Bintoro Ummah, Rifa Syarifatul Weking, Paulus Manggotu