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All Journal Jurnal Ilmiah Informatika Komputer Majalah Kedokteran JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Pendas : Jurnah Ilmiah Pendidikan Dasar JURTEKSI JURNAL MANAJEMEN BISNIS Indonesian Journal of Educational Science (IJES) JURNAL EKONOMI SAKTI (JES) Jurnal Ilmiah Akuntansi Manajemen Indonesian Values and Character Education Journal Jurnal FASILKOM (teknologi inFormASi dan ILmu KOMputer) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Bulletin of Computer Science Research Journal of Information Technology (JIfoTech) Jurnal Pengabdian Kepada Masyarakat Patikala INVOICE : JURNAL ILMU AKUNTANSI Journal of Medical Science; Jurnal Ilmu Medis Rumah Sakit Umum Daerah dr. Zainoel Abidin, Banda Aceh Jurnal Teknologi dan Manajemen Industri Terapan Empowerment Jurnal Mahasiswa Psikologi Universitas Buana Perjuangan Karawang Jurnal Komunikasi, Sains dan Teknologi (JKST) Jurnal Pengabdian Masyarakat UNIPOL Jurnal Profita : Akuntansi dan Manajemen AL-QIBLAH: Jurnal Studi Islam dan Bahasa Arab GIAT: Teknologi untuk Masyarakat Instink: Inovasi Pendidikan, Teknologi Informasi dan Komputer International Journal of Sustainability in Research (IJSR) Jurnal Ilmiah Pembelajaran Sekolah Dasar Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Jurnal Novem Medika Farmasi MAXIMAL AT-TAKLIM: Jurnal Pendidikan Multidisiplin Mores: Jurnal Pendidikan Hukum, Politik dan Kewarganegaran PENDIMAS
Mira
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Smart Mosque: Pembuatan Website dan Laporan Keuangan Pusat Dakwah Muhammadiyah Sulawesi Selatan Agusdiwana Suarni; Mira
GIAT Teknologi untuk Masyarakat Vol. 1 No. 1 (2022): Mei 2022
Publisher : Program Studi Sistem Informasi Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/giat.v1i1.5856

Abstract

Pelaporan keuangan Masjid belum ada peraturan yang mewajibkan dan ditetapkan dalam pelaporan keuangan berbeda halnya perusahan, pemerintah dan lembaga Zakat. Olehnya itu Ta’mir Masjid belum mencatat sempurna berdasarkan standar akuntansi keuangan. Ta’mir Masjid masih ada yang menggunakan cara manual untuk mencatat sedekah, infaq, Zakat, Wakaf Jamaah Masjid. Smart Mosque adalah konsep dimana Masjid tidak hanya sebagai tempat ibadah akan tetapi Masjid menjadi wadah edukasi berbagai hal yaitu ramah anak, ekonomi Islam dan hal produktif lainnya. Kegiatan pengabdian Masyarakat memberikan solusi dari permasalahan yang dihadapi oleh para pengurus Ta’mir Masjid Pusat Dakwah Muhammadiyah yang masih menggunakan pencatatan yang sangat sederhana dan manual. Hasil dari kegiatan tersebut yaitu adanya kepercayaan Jamaah Masjid dan Masjid menjadi pusat peradaban ilmu, menjadi tempat edukasi ilmu sebagaimana fungsi dan peran Masjid di Masa Nabi SAW dan para sahabat sehingga donasi, sumbangan, infaq, sedekah, Zakat dan Wakaf semakin meningkat dengan adanya program PKM. Metode yang digunakan yaitu dimulai dari Pelatihan, Pendampingan sampai kepada evaluasi Pencatatan Laporan Keuangan Masjid dan Pembuatan Website Masjid. Pelaksanaan kegiatan dilakukan secara offline bersama dengan pengurus harian Masjid dan Remaja Masjid. Hasil Program Pengabdian Masyarakat di Masjid Pusat Dakwah Muhammadiyah Sulawesi Selatan tidak lagi menggunakan pencatatan keuangan secara manual dan Website Masjid sehingga kegiatan Masjid dan laporan keuangan setiap bulan, triwulan dan tahun diupload di Website Masjid. Ta’mir Masjid telah melakukan transparansi, akuntabilitas dan mematuhi tata kelola Masjid yang sesuai dengan prosedur menjadi bagian dari Smart Mosque.
Islamisasi Ilmu Pengetahuan Menurut Syed M. Naquib Al-Attas dan Ekspansinya dalam Pendidikan di SMA NU 1 Model Lamongan: The Islamization of Knowledge According to Syed M. Naquib Al-Attas and Its Expansion in Education at SMA NU 1 Model Lamongan Rohmawaty, Evy Nur; Junaidi, Ahmad Syafa'at; Mira; Abdullah
AL-QIBLAH: Jurnal Studi Islam dan Bahasa Arab Vol. 5 No. 1 (2026): AL-QIBLAH: Jurnal Studi Islam dan Bahasa Arab
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) Sekolah Tinggi Ilmu Islam dan Bahasa Arab (STIBA) Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36701/al-qiblah.v5i1.2915

Abstract

The Islamization of knowledge emerged from the concerns of Muslim intellectuals regarding an epistemological crisis experienced by the Muslim community, caused by the infiltration of Western knowledge driven by secular motives that are considered incompatible with Islamic values. This study aims to describe the expansion and integration of knowledge and religion at Nahdlatlatul Ulama Senior High School (SMA NU) Modern and Religius Lamongan. Therefore, this research employs a library research approach using a qualitative method in order to draw conclusions from the research findings. Data collection techniques in this study include observation and documentation. Based on the results of the discussion, it can be concluded that the educational curriculum at SMA NU 1 Model Lamongan integrates religious knowledge and science through an integrative scientific paradigm. Furthermore, the Islamization of knowledge is implemented through classroom learning, religious extracurricular activities such as banjari or sholawat and manaqib, in-depth studies of the Qur’an and Hadith, as well as spiritual activities conducted before the learning process begins, including the recitation of the Qur’an.
PENGARUH EXECUTIVES NARCISSISM TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR REAL ESTATE DI BURSA EFEK INDONESIA Sarifa; Mira; Zulaeha, Sitti; Ulandari, Meli
Jurnal Ekonomi Sakti Vol 14 No 3 (2025)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v14i3.432

Abstract

The purpose of this study is to determine the effect of CEO narcissism on tax avoidance moderated by company size in real estate sector companies on the Indonesian Stock Exchange. The population in this study is real estate sector companies listed on the Indonesian Stock Exchange for the period 2021-2023. The sample in this study used a purposive sampling technique, based on the established criteria, a sample of 20 samples was obtained. The type of data used is secondary data in the form of the company's Annual Report. The analysis methods used in this study are: Descriptive Statistics, Classical Assumption Tests, Multiple Linear Regression Analysis with Moderated Regression Analysis and Hypothesis Testing and Using the Eviews 12 Application. The results of this study indicate that CEO narcissism has no effect on tax avoidance, and company size is not able to moderate CEO narcissism on tax avoidance. Keywords: CEO Narcissism, Tax Avoidance, Company Size.
Implementasi Metode CNN Berbasis Transfer Learning dengan Arsitektur MobileNetV2 dalam Klasifikasi dan Pemetaan Tempat Wisata Mira; Cahyaningtyas, Christian; Sari, Maya; Yuliana
Jurnal Ilmiah Informatika Komputer Vol. 30 No. 3 (2025)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35760/ik.2025.v30i3.56

Abstract

The growth of tourism in the digital era encourages the use of social media as a source of visual data for destination analysis. This study aims to classify and map tourist attractions in West Kalimantan using a transfer learning-based Convolutional Neural Network (CNN) method with the MobileNetV2 architecture. A total of 454 images were collected through web scraping from the Instagram account @enjoykalbar, then through a process of elimination, augmentation, normalization, and manual labeling based on the West Kalimantan Disporapar tourism categories, namely Hills, Beaches, Cascades, Culture, Lakes, Rivers, Caves, and Forests. The dataset was divided into training data (70%), validation (20%), and test (10%). The model was built by freezing the initial layers of MobileNetV2 and adding a classification head, then drilled for 20 epochs using the Adam Optimizer and EarlyStopping and ReduceLROnPlateau callbacks. The training results showed a training accuracy of 95.8%, validation accuracy of 88.1%, and test accuracy of 80%. Further evaluation using the classification report yielded an overall accuracy of 89%, with an average precision of 0.93, a recall of 0.86, and an F1-score of 0.88. The model was then integrated into a category- and coordinate-based interactive mapping system to display the distribution of tourist attractions across 12 districts and 2 cities. The results demonstrate that the CNN transfer learning approach is effective for tourism image classification and supports spatial visualization in tourism promotion and planning.
Manarang Module Based on Ethnomathematics and Augmented Reality to Enhance Students’ Metacognitive in Society 5.0 Anaguna, Nursyam; Sri Wardani; Mira; Nurtaqiya
Indonesian Journal of Educational Science (IJES) Vol 8 No 1 (2026): Indonesian Journal of Educational Science (IJES) : In Progress
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/ijes.v8i1.6231

Abstract

The low metacognitive abilities of students in West Sulawesi and the limited availability of digital learning media that integrate local wisdom are problems faced by teachers in the 5.0 society. The ethnomathematics and Augmented Reality (AR) approaches can be used as solutions to these problems through the use of the Mandar culture of Pattu'du Kumba dance, which contains geometric elements and philosophical values. This study aims to develop Manarang as an ethnomathematics and AR-based digital teaching module to improve students' metacognitive abilities. The research method used was Research and Development (R&D) with the ADDIE model (Analysis, Design, Development, Implementation, and Evaluation). The participants were 26 eleventh graders and one mathematics teacher. The instruments used included teacher and student response questionnaires, as well as pre-tests and post-tests validated by two validators. The results showed that the Manarang Module was valid, practical, and effective as a digital learning module on geometric transformation learning. The effectiveness assessment using the paired sample t-test (p = 0.000 < 0.05) and N-gain score of 0.62 represented a moderate improvement towards students' metacognitive skills. This product is expected to support interactive and contextual learning that is able to improve students' metacognition in realizing quality education.
INTEGRASI NILAI GOTONG ROYONG DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KABUPATEN TAKALAR Gusliana, Sindy; Mira; Masrullah
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.48192

Abstract

This study aims to examine and analyze the integration of gotong royong values in improving individual taxpayer compliance in Takalar Regency. The low tax ratio in Indonesia and the limited level of voluntary taxpayer compliance indicate the need for a culture-based approach in taxation policies. This research employed a quantitative approach with an explanatory research design. The population consisted of 93,204 individual taxpayers registered at the Tax Service, Extension, and Consultation Office (KP2KP) of Takalar Regency. Using purposive sampling based on Slovin’s formula, 100 respondents were selected, consisting of taxpayers aged 25–55 years who possessed a Tax Identification Number (NPWP). Data were collected through a structured questionnaire using a five-point Likert scale and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results showed that all indicators met convergent and discriminant validity requirements, while reliability testing indicated satisfactory construct reliability values. The inner model evaluation produced an R-square value of 0.631, indicating that 63.1% of taxpayer compliance could be explained by gotong royong values. Hypothesis testing revealed a T-statistic of 3.304 and a P-value of 0.001, confirming that gotong royong values have a positive and significant effect on individual taxpayer compliance. These findings emphasize the importance of integrating local cultural values into tax socialization and policy strategies to encourage higher taxpayer compliance.
IMPLIKASI PEMBAYARAN DIGITAL TERHADAP EFEKTIVITAS ADMINISTRASI PERPAJAKAN PBB DI SULAWESI SELATAN (STUDI KASUS KECAMATAN WATANG SAWITTO KABUPATEN PINRANG) Rizka Amalia Ramli, Nur; Mira; Masrullah
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.48418

Abstract

This study aims to analyze the implications of digital payment systems on the effectiveness of Land and Building Tax (PBB) administration in Watang Sawitto District, Pinrang Regency, South Sulawesi. The study employed a descriptive quantitative approach using secondary data obtained from the Regional Financial and Revenue Management Agency (BPKPD) of Pinrang Regency for the period 2021–2025. The data consisted of the number of taxpayers, digital payment users, annual PBB targets, and realization of PBB revenue. Data analysis was conducted using descriptive statistical analysis, digital payment adoption ratio analysis, taxpayer compliance analysis, and effectiveness ratio analysis. The results indicate that the implementation of digital payment systems for PBB has not yet been fully optimized. Although there has been an increase in the number of taxpayers using digital payment methods from year to year, the adoption level remains relatively low compared to the total number of registered taxpayers. The effectiveness of PBB administration during the study period was categorized as effective; however, it experienced fluctuations due to increasing revenue targets and limitations in digital infrastructure, digital literacy, and public understanding of technology-based tax services. The findings also reveal that digital payment systems contribute positively to administrative efficiency, transparency, and payment convenience, although their impact on taxpayer compliance remains limited. This condition demonstrates that the success of tax digitalization is not only determined by the availability of technology but also by the readiness of human resources, socialization strategies, and the quality of digital infrastructure. Therefore, local governments are expected to strengthen public education, optimize tax service systems, and improve digital infrastructure quality to support more effective and accountable regional tax administration.
Co-Authors . . . A. Tenri Syahriani Abdullah Adoe, Thomas H. Adrienta Ahmad Muhlis Aisyah Haris Dalle, Sitti Alexander Jerry Anaguna, Nursyam andi nur zam zam Anita Candra Dewi Aprilianti M, Firda Arifin Rani Baharuddin, Suci Maulidya Bambang Tjahjadi Bhisma Murti Cahyaningtyas, Christian Delima, Rika Dina S. Daliyanti, Dina S. Diva Aulia Septiana Fenni Rosa Fernandez, Glenn Gabriella, Hana Grace Gudiato, Candra Gusliana, Sindy Hadi Kusuma Hajar, Nurwahyuni Halimah, Lili Hindriyanto Dwi Purnomo Hutagalung, Vania N. Ichsan, Muhammad Farichul Indrayani, Syarthini Irmawati Irwan Sembiring Jonial Jovito, Axel Jumria Junaidi, Ahmad Syafa'at Karmelia, Mila kmal Saleh, Muh. I Kusnanto La Rabani Laele, Muhammad Afdhal Lisa Ardaniyati Lisa Emilda Mansyur M. Masrullah, Masrullah Maya Angel Rahayu Maya Sari Mega Retina Mille Joss Muhaimin Munandar, Isra Agustina Al Muryani Arsal Mustafa, Sitti Aisyah Muttiarni Nazaruddin niken, niken merna Nindya, Mutiara Nobertus Juliandro Noviyanti P Noviyanti P. Nur Afni Rahmadani Nur Azizah Nur Fadillah Safitri Nurdiani Nurlina Nurtaqiya P, Noviyanti Rahardian Yudistra Rahma, St Rasyid, Nadir Resky Andriyanto Hasanuddin Rismayanti Rizka Amalia Ramli, Nur Rohmawaty, Evy Nur Rosmiati Rosnidar Rosnidar Sabilah, Adina Safrudin Salam Sarifa Sembiring, Kevin C. Shaleh, R. Komarudin Silalahi, Charles A. Situmorang, Bornok Sopiah, Sopiah SRI WARDANI Suarni, Agusdiwana Tabah Aris Nurjaman Trixie, Joue A. Ulandari, Meli Uli, Ivana E.S. wahyuni wahyuni Wishnuwardhana, Mas Yanti, Tri Yasir, Yasnidar Yuliana Yuliana Zulaeha, Sitti