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Penerapan Stategi Pembelajaran Berbasis Permainan Untuk Meningkatkan Hasil Belajar Matematika Siswa Kelas VIII SMP Dwi Putri Yanti; Puji Rahayu; Moh Syadidul Itqon
AL-MIKRAJ Jurnal Studi Islam dan Humaniora (E-ISSN 2745-4584) Vol. 6 No. 1: Al-Mikraj, Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v6i1.9113

Abstract

This study aims to describe and measure the effectiveness of implementing a game-based learning strategy in improving mathematics learning outcomes for eighth-grade junior high school students. Mathematics is often perceived as difficult and boring, leading to decreased student interest and learning outcomes. A game-based learning strategy was chosen because it can create a fun learning environment and increase student motivation and learning activities. This classroom action research (CAR) was conducted at Nurul Jadid Junior High School with 20 students, using two cycles encompassing planning, implementation, observation, and reflection. The results showed an increase in the average grade from 73.75 in cycle I to 82.5 in cycle II, as well as an increase in the percentage of students completing the course from 55% to 70%. This indicates that the game-based learning strategy is effective in improving students' mathematics learning outcomes.
Analisis Pajak Penghasilan (PPh) Pasal 21 Coretax Atas Jasa Pelayanan Kapitasi Dokter Internship Puskesmas Ngronggot Tahun 2025 MARIYAH, Mariyah; Puji Rahayu
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 2 (2025): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze the implementation of Coretax-based Income Tax (PPh) Article 21 on capitation services for non-ASN doctors (internship doctors) at the Ngronggot Community Health Center in 2025. The study used a qualitative descriptive approach with a case study design. Data were obtained through observation, interviews, and documentation of the management of capitation services and the withholding of PPh Article 21 during the period July–September 2025. The results indicate that non-ASN doctors are categorized as non-employees, therefore, the imposition of PPh Article 21 on capitation services uses a progressive rate in accordance with Article 17 of the Income Tax Law. The amount of PPh Article 21 withheld is in line with the gross income received by each doctor. The implementation of Coretax supports orderly tax administration through a more systematic and documented process of tax calculation, withholding, and reporting. The study's conclusions indicate that the application of Coretax-based Article 21 Income Tax on capitation services for non-ASN doctors at the Ngronggot Community Health Center complies with applicable tax regulations and reflects tax compliance in the primary healthcare sector.
Analisis Analisis Kenaikan PPN 12% terhadap Praktik Penghindaran Pajak pada Pelaku UMKM: Studi Kasus Perilaku Kepatuhan di Indonesia Sutrisno, Wilda erinda; Puji Rahayu
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 2 (2025): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze the impact of the increase in the Value Added Tax (VAT) rate to 12% under Law Number 7 of 2021 on Harmonization of Tax Regulations (UU HPP) on tax avoidance practices among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, focusing on the frequency, types of avoidance practices, and driving factors such as capital limitations, administrative complexity, and regulatory uncertainty. Using a mixed methods approach, this research combines questionnaire surveys of 1,000 MSMEs, in-depth interviews with 50 MSME owners, and secondary data analysis from reports by the Directorate General of Taxes (DJP) and the Central Statistics Agency (BPS). Quantitative analysis through multiple linear regression shows a positive coefficient of 0.42 for VAT increase (p-value <0.05), with R-squared of 0.68, while qualitative analysis identifies themes such as financial burden and avoidance strategies. Key findings indicate a decline in tax compliance from 70% to 55%, an increase in avoidance up to 25% (particularly fake invoices at 15% and underreporting income at 10%), and a Pearson correlation of 0.65 (p-value <0.01) between tax burden and avoidance frequency. These findings align with Tax Evasion Theory and Theory of Planned Behavior, highlighting risks of tax deficits up to 20% and social injustice for MSMEs. Recommendations include VAT rate reductions for small MSMEs, education campaigns, and strengthened friendly audits. Suggestions for further research include longitudinal studies and cross-country comparisons. This study provides innovative contributions through a hybrid model for measuring avoidance, despite limitations from self-reporting bias and limited generalization. Overall, these findings encourage more inclusive tax policy reforms to support MSME sustainability in Indonesia.
A Analisis Perubahan Sistem Retribusi Pasar Dalam Perspektif Pajak dan Retribusi Daerah : Studi Kasus Pasar Induk Pare, Kabupaten Kediri schetziimelzawandhaputrizya; Puji Rahayu
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 2 (2025): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

Retribusi pasar merupakan salah satu komponen Pendapatan Asli Daerah (PAD) yang berperan dalam mendukung pengelolaan keuangan daerah dan penyediaan pelayanan publik. Dalam perspektif akuntansi sektor publik, perubahan sistem retribusi pasar menjadi penting untuk dianalisis guna menilai kesesuaiannya dengan prinsip akuntabilitas dan transparansi pengelolaan keuangan daerah. Penelitian ini bertujuan untuk menganalisis perubahan sistem retribusi pasar di Pasar Induk Pare Kabupaten Kediri dalam perspektif pajak dan retribusi daerah. Metode penelitian yang digunakan adalah deskriptif dengan pendekatan studi kepustakaan dan analisis kebijakan. Data diperoleh dari peraturan perundang-undangan, literatur perpajakan dan akuntansi sektor publik, serta jurnal ilmiah. Hasil kajian menunjukkan bahwa perubahan sistem retribusi pasar diarahkan pada penyederhanaan mekanisme pemungutan dan penguatan kepastian hukum sebagai upaya meningkatkan kualitas pengelolaan retribusi pasar sebagai bagian dari PAD.
Pengaruh Penggunaan Coretax Terhadap Ketepatan Perhitungan Pajak Dan Tingkat Kesalahan Pelaporan Di Indonesia resyfifianti; Puji Rahayu
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

Digital transformation in the taxation sector has encouraged the Directorate General of Taxes to implement a core tax administration system based on information technology known as Coretax. This system is designed to improve the efficiency, accuracy, and quality of tax administration, particularly in the aspects of tax calculation and reporting. This study aims to analyze the effect of Coretax use on the accuracy of tax calculations and the level of tax reporting errors among corporate taxpayers. The research method used is a quantitative approach with data collection techniques through questionnaires distributed to corporate taxpayers who have used Coretax. Data were analyzed using descriptive statistical analysis and multiple linear regression. The results show that Coretax use has a positive and significant effect on the accuracy of tax calculations, and a negative effect on the level of tax reporting errors. These findings indicate that optimal utilization of the Coretax system can improve the quality of tax administration. This research is expected to provide evaluation material for tax authorities in improving the digital tax system in Indonesia.
Internalisasi Nilai Religius Islam dalam Pembelajaran Pjok: Studi Kasus Materi Kesehatan di Sekolah Dasar: Penelitian Puji Rahayu; Sunhaji
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.4415

Abstract

The purpose of this study is to analyze the concepts, strategies, and implications of the integration of Islamic religious values in Physical Education, Sports, and Health (PJOK) learning on health material at the elementary school level. This descriptive qualitative study was conducted at SD Negeri 3 Karangcengis with PJOK Teachers, PAI Teachers, and students as subjects, collecting data through triangulation methods (observation, interviews, and documentation studies) and analyzed using the Miles & Huberman interactive model. The results show that this integration focuses on the internalization of two dominant values: Thaharah (cleanliness) and Tawazun (moderation/balance), which are implemented through consistent modeling strategies and reinforcement of spiritual narratives by teachers. The key finding is a significant increase in students' discipline and personal responsibility for their health, because the intrinsic spiritual motivation that arises from the internalization of values is proven to be much more effective as a mediating factor, successfully bridging health knowledge to concrete actions (healthy living behavior) that is sustainable. Therefore, this study concludes that the integration of religious values is an effective holistic learning strategy and proposes a new theoretical modification that emphasizes the role of spiritual motivation as a key driver of healthy behavior change in elementary school-aged children, supporting the strengthening of the eight dimensions of the graduate profile.
Nilai Ketuhanan dan Nilai Moral Kebangsaan sebagai Landasan Etika Sosial dalam Menjaga Kerukunan Puji Lestari, Endah; Saputra, Anan; Puji Rahayu
JPT : Jurnal Pendidikan Tematik Vol 6 No 3 (2025): Desember
Publisher : Yayasan Darussalam Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62159/jpt.v6i3.1856

Abstract

Divinity and national moral values ​​are crucial in building the character and morals of the Indonesian people. These values ​​serve as a foundation for a safe and peaceful society. Therefore, a sound spiritual and moral foundation is necessary for effective implementation of values ​​such as integrity and wisdom. This research employs a descriptive approach, while its nature is qualitative. The purpose of this paper is to understand the relationship between divinity and moral values, their relationship, and how they are applied in everyday life. Furthermore, the results, along with several previous studies, demonstrate that these values ​​significantly influence the smooth development of the character of students, citizens, and society.
The Effect of Social Privilege on Cognitive Empathy Among University Students in Indonesia Puji Rahayu; Zainuddin, Nurul Inayah; Almuttasim, Ananda Akhirianti
APLIKATIF: Journal of Research Trends in Social Sciences and Humanities Vol. 4 No. 4 (2025): APLIKATIF: Journal of Research Trends in Social Sciences and Humanities
Publisher : Lembaga Junal dan Publikasi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59110/aplikatif.v4i4.826

Abstract

This study examines the effect of social privilege on cognitive empathy among university students in Indonesia. Using a quantitative correlational design, data were collected from 309 students enrolled in public and private universities across diverse socio-cultural regions. The instruments employed were the Privilege and Oppression Inventory (POI) and the Perspective Taking subscale of the Interpersonal Reactivity Index (IRI). Data were analyzed using simple linear regression. The results indicate a positive but weak relationship between social privilege and cognitive empathy. The regression coefficient (β = 0.10, p = 0.08) suggests that social privilege does not significantly predict cognitive empathy. Consistently, the coefficient of determination (R² = 0.010) shows that social privilege accounts for only 1% of the variance in cognitive empathy, with most variation explained by other psychosocial and contextual factors. These findings suggest that cognitive empathy among university students is shaped more by social interactions and educational experiences than by structural advantage alone. The study underscores the importance of character education and campus policies that foster inclusive learning environments and meaningful cross-group interactions to support empathy development in higher education. This research contributes to discussions on empathy, social inequality, and student development in diverse academic contexts.
Reservatisme Madzhab Syafi’i: Dasar Epistemologis, Implikasi & Posibilitas Praktikal Dalam Masalah Darah Istihadzah Siti Zumrotus Sa&#039;adah; Puji Rahayu
QIYAS: JURNAL HUKUM ISLAM DAN PERADILAN Vol 10, No 2 (2025): OKTOBER
Publisher : UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/qys.v10i2.7762

Abstract

Abstracts: The precautionary theory (al-naẓariyyah al-iḥtiyāṭ) is rarely found in classical fiqh references, although it serves as a fundamental basis in the legal construction of the Shafi'i school, particularly regarding issues of women's blood. However, this theory is suspected to be the reason why several practical rulings within the school appear burdensome. This article aims to examine the epistemological foundation of precautionary theory in the Shafi'i school, analyze its implications for the rulings on women's blood, and evaluate its practical applicability. Using a qualitative method that combines library research and fieldwork, along with an inductive analytical approach, this study explores the precautionary theory and tests its relevance through the lived experiences of women regarding its application in cases of istihāḍah. Data were collected through observation and interviews with 75 female students at three Islamic boarding schools (pesantren). The findings reveal that some Shafi'i rulings based on the precautionary theory appear difficult to apply, such as the ruling on mutaḥayyirah istihāḍah. On the other hand, there are rulings that are relatively easier to implement, such as the obligation to follow step-by-step procedures before prayer for mustaḥāḍah women. These findings indicate the necessity of a contextual approach in applying the precautionary theory, especially in cases involving the complexities of women’s daily lives.Keywords: The precautionary theory in Shafi'i jurisprudence, the principle of precaution, irregular istihāḍah, women’s bleeding.Abstrak: Teori reservatif (al-naẓariyyah al-iḥtiyāṭ) sangat jarang ditemukan dalam referensi fikih klasik, meskipun menjadi landasan utama dalam konstruksi hukum mazhab Syafi’i, khususnya terkait persoalan darah wanita. Namun, teori ini diduga menjadi penyebab mengapa sejumlah hukum praktikal dalam mazhab tersebut terkesan menyulitkan. Artikel ini bertujuan untuk mengkaji teori reservatisme dalam mazhab Syafi’i secara epistemologis, menganalisis implikasinya terhadap hukum darah wanita, serta mengevaluasi kemungkinan penerapannya secara aplikatif. Dengan menggunakan metode kualitatif yang menggabungkan penelitian kepustakaan dan lapangan, serta pendekatan analisis induktif, penelitian ini mengeksplorasi teori reservatif dan menguji relevansinya melalui pengalaman perempuan terkait penerapannya pada kasus istihāḍah. Data dikumpulkan melalui observasi dan wawancara terhadap 75 santri di tiga pesantren. Hasil penelitian menunjukkan bahwa sebagian hukum fikih Syafi’i yang dibangun berdasarkan teori reservatif terkesan sulit diaplikasikan, seperti hukum istihāḍah mutaḥayyirah. Namun, di sisi lain, terdapat pula hukum yang relatif mudah diterapkan, seperti kewajiban menjalankan prosedur langkah-demi-langkah sebelum salat bagi wanita mustaḥāḍah. Temuan ini mengindikasikan perlunya pendekatan kontekstual dalam menerapkan teori reservatif, khususnya dalam kasus-kasus yang melibatkan dinamika kehidupan perempuan.Kata kunci: teori ihtiyāṭ dalam fikih Syafi’i, prinsip kehati-hatian, istihāḍah tidak beraturan, darah wanita.
Co-Authors Abdillah, Dania Abdul Mufid Abdul Rokhman Achmad Solihin ADI SETIANTO Adinda Mila Sari Afridha Laily Alindra Aghnia Wulandari Agung Handayanto Agustina Dwita Sari Ahmad Sayfudin Ajeng Julia Al Kautsar Maskur Alfazriani, Rifa Sani Almuttasim, Ananda Akhirianti Alya Amrina Rosyada Amanda Rizki Agustian Ambar Sekti Andri Zalmi Annastasya Amalia Putri Annawaty Annawaty, Annawaty Anwar Fransisco Arif Rahman Hakim Arifah Era Zusnia Arifuttajalli Azizah Nur Alifah Azzahra Salsabila Aldila Barokah Guniarti Beby Hilda Agustin Bening Cipta Alam Bintang Muhibuttobari Suparman Chatarina Muryani Cintar Cantika Bunga Jadmiko Dea Divinda Farabella Andi Dea Wemona Rahma Decci Japin Deny Eka Widyastuti Dewi Indriasih Dewi Kartika Sari Dhimas Saputra Diah Shela Andrianti Dien Noviany Rahmatika Diva Melinda Dwi Fita Heriyawati Dwi Maiyanthi Dwi Putri Yanti Dwina Satrinia Eko Sasono Elisa Nur Azizah ELLA NUR AINI Eminugroho Ratna Sari Erisa Ayu Kusumaning Tyas Erna Suwangsih Eryawan Deise Ulul Esteria Priyanti Fajar Gumilang Fajar Wahyuni Febrianti, Ismaya Fithri Zamzam FM Dewanto Gunawan Suryo Tirto Hafiziani Eka Putri, Hafiziani Eka Hamada Adzani Mahaswara Hania Safitri Ramadhani Hanie Khaerunnisa Hari Setiyawati Heny Sulistyaningrum HERI SUSANTO HERU SUTRISNO Ida N Faizah Ilham Pratama Imam Ali Ma’sum Ghozali Imarotus Suaidah Imron Rosidi N.H Indah Permata Sari Indiana Zulfia Malik Indradewa, Rhian Inna Al Ma’aritj Intan Lailatul Husna Ismafatul Aminin Ismatul Jannah Istuningtyas Pramesti Ita Purnama Joko Supono Junita Junita Kartin Aprianti Keysha Kholillah Alqindy Khaila Syanin Khasanah Sahara Lailatul Nuraini Laode Rijai Lisma Evareny, Mohammad Hakimi, Retna Siwi Padmawati Lubis, Amanda Luthfi Aulia Nur Afita Lu’Lu Ul Maknunah M. Hakim Fawazi M.Fathir Mariyah Mariyah, Mariyah Masayu Anas Tasya Maya Arsita Megayana Yessy Maretta Melisa Prawitasari Mellen, Renie Merry Agutina Miladiah Kusumaningarti Moh Syadidul Itqon Moh. Saifudin Mu'jizatin Fadiana Mubasysyir Hasanbasri Muhammad Alfa Niam Muhammad Mukhlasin Muhammad Reza Alfian Muhammad Reza Satria Inggil Muhammad Rizky Habibie MUSLIKAH Mu’jizatin Fadiana Nabila Ayunda Cahyani Naili Afkarina Nanda Ul-yana Putri Akmali Naufal Hafizh Nawawi, Muhammad Latif Nazila Rohmatul Aula Nenden Permas Hikmatunisa Ngasbun Ega Ni Dewi Ambal Ikka Ni Kadek Yustika Adnyani Dewi Nonik Mahdarani Nopi Krisnawati Novia Ramanda Novita Dewi NUR RAHMAWATI Nurdiansyah Nuzula Nur Aida One Lovenya Byan Pandya Aryaduta Perdana Panggih Nur Adi Popong Suryani Pressy Jati Amerta Primanita Sholihah Rosmana Puji Lestari, Endah Puji Lestary Purdiyanti Putri Inayati Putri Permadini Rasti Rafida, Fadilla Rahmadhani Sulistyowati Pasha Rahmat Dial Rani Maharani Refky Adi Nata resyfifianti Retno Djohar Juliani Retno Subekti Rina DS Rina Mardiana Rina Satriani Riqlatus Sitta Wahyu Rohana Rohana Rudiansyah Saputra RusnoviandI RusnoviandI Ryemius Margharetha Siregar Salsabila, Nisrina Fairuz Sandrawati Sandrawati Santi Octavia Santika Mia Grasia Saputra, Anan schetziimelzawandhaputrizya Selly Marita Septiana Dwi Azalia Shafa Kamila Putri Anggraini Shalama Qowlam Fadila Shentya Putri Serayu Siti Ariyanti siti isnaniati Siti Zahara Saragih Siti Zumrotus Sa&#039;adah Siti Zumrotus Saadah SRI LESTARI Sri Luayyi Sri Setiawati Sri Setiawati Srikalimah Sulistia Janika Sunhaji Supandi IKIP PGRI Semarang Sutrisno, Wilda erinda Syafriani Syrilus Alexander Alvaro Roja Tri Eko Baktiono Vera Yanti Tambunan Verra Syahmer Vicentia Nazida Yulanda Warli Warli Welinda Dyah Ayu Winda Nur Safitri Ritonga Windy Anastasya Wisjayanti Tri Anggeliani Yanri Subronto Yasin Yusup Yesi Agustia Yoyok Cahyono Yunan Maulana Fichry Yunicha Yunicha Zahra Venti Amelia Zainuddin, Nurul Inayah