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All Journal Jurnal Kesehatan Masyarakat E-Dimas: Jurnal Pengabdian kepada Masyarakat Al Qodiri : Jurnal Pendidikan, Sosial dan Keagamaan Jurnal Studi Pemuda PROMINE Jurnal PAJAR (Pendidikan dan Pengajaran) Pendas : Jurnah Ilmiah Pendidikan Dasar IKRA-ITH ABDIMAS Jurnal Teladan: Jurnal Ilmu Pendidikan dan Pembelajaran EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal STIE Semarang (Edisi Elektronik) Jurnal Proaksi Jurnal Riset Pembelajaran Matematika Jurnal Akuntansi Al-Fathin: Jurnal Bahasa dan Sastra Arab Zoo Indonesia Jurnal Tadris Matematika (JTMT) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen JCA (Jurnal Cendekia Akuntansi) Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Proceeding of Mulawarman Pharmaceuticals Conferences IKA BINA EN PABOLO : PENGABDIAN KEPADA MASYARAKAT Berita Kedokteran Masyarakat Majalah Ilmiah Inspiratif YASIN: Jurnal Pendidikan dan Sosial Budaya ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar SAINTI: Majalah Ilmiah Teknologi Industri COMPETITIVE: Journal of Education eProceedings of Engineering Jurnal Adijaya Multidisiplin Jurnal Nusantara Berbakti APLIKATIF: Journal of Research Trends in Social Sciences and Humanities TAUJIH: Jurnal Pendidikan Islam Inisiatif: Jurnal Dedikasi Pengabdian Masyarakat Jurnal Riset Akuntansi Jurnal Pendidikan Sultan Agung Riset Ilmu Manajemen Bisnis dan Akuntansi JURNAL EKSPERIMENTAL : Media Ilmiah Pendidikan Guru Madrasah Ibtidaiyah APPA : Jurnal Pengabdian Kepada Masyarakat Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Faedah: Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia JIMPI: Jurnal Inovatif Manajemen Pendidikan Islam Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Medika Nusantara Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Media Akademik (JMA) Ardhi: Jurnal Pengabdian dalam Negri Jurnal Ekonomi dan Pembangunan Indonesia Jurnal Kajian dan Terapan Matematika Jurnal Tadris Matematika (JTMT) Protein: Jurnal Ilmu Keperawatan dan Kebidanan Kajian Ekonomi dan Akuntansi Terapan Garina Hikmah: Jurnal Studi Pendidikan Agama Islam Inovasi Sosial: Jurnal Pengabdian Masyarakat Regulate: Jurnal Ilmu Pendidikan, Hukum dan Bisnis Jurnal Manajemen Riset Bisnis Indonesia Jurnal Pendidikan Dirgantara JURNAL PENDIDIKAN DAN KEBUDAYAAN MISSIO Qiyas : Jurnal Hukum Islam dan Peradilan Jurnal Kendali Akuntansi
Puji Rahayu
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pengaruh Tax Awareness, Tax Understanding, dan Tax Morale terhadap Tax Compliance Wajib Pajak Orang Pribadi Qurasih Ainun Nurul Ussamah; Puji Rahayu
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 1 (2025): Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v2i4.2019

Abstract

This study aims to examine the influence of tax awareness, tax knowledge, and tax morale on the level of individual taxpayer compliance. Income tax plays a strategic role as the primary source of financing for government expenditures in supporting national development. However, the level of taxpayer compliance in submitting Annual Tax Returns (SPT) continues to show a downward trend over time. This condition indicates a problem with compliance behavior influenced by various internal factors within taxpayers. Therefore, government efforts are needed to increase tax awareness, expand tax knowledge, and strengthen tax morale among the public. This study uses a quantitative descriptive approach with a random sampling technique. The research sample consisted of 30 individual taxpayers registered at the Kediri Pratama Tax Service Office (KPP Pratama). Data were analyzed using descriptive statistics, classical assumption tests, and hypothesis testing with the help of SPSS software. The results show that tax awareness, tax knowledge, and tax morale have a positive and significant effect on taxpayer compliance, both partially and simultaneously.
Pengaruh Model Pembelajaran RADEC Berbantuan Media Video Animasi terhadap Peningkatan Kemampuan Berpikir Kritis Matematis Siswa SD Anggy Deviyanti; Puji Rahayu; Wina Mustikaati
YASIN Vol 5 No 4 (2025): YASIN: Jurnal Pendidikan dan Sosial Budaya
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/yasin.v5i4.6274

Abstract

Mathematical critical thinking ability is an essential competence for elementary school students to face real-world challenges that require problem-solving skills and in-depth analysis. This study aims to analyze the effect of the RADEC (Read, Answer, Discuss, Explain, Create) learning model assisted by animated video media on improving elementary students’ mathematical critical thinking skills. A quantitative quasi-experimental design with a pretest-posttest non-equivalent group was employed. The study was conducted at a public elementary school in Purwakarta Regency, involving two fifth-grade classes: class VC as the experimental group (23 students) and class VA as the control group (23 students). The experimental class used the RADEC model assisted by animated videos, while the control class employed the Discovery Learning model. Results show that the RADEC model assisted by animated video media contributed 22.3% to the improvement of students’ mathematical critical thinking ability. The average score increased from 51.65 to 79.13, with the N-Gain categorized as moderate, whereas the control class showed a low-level improvement. The study concludes that the RADEC model assisted by animated videos is more effective than the Discovery Learning model in enhancing elementary students’ mathematical critical thinking skills.
Peran Analisis Penerapan Metode Gross Up, Gross dan Net Perhitungan PPh Pasal 21 Karyawan Struktural Menggunakan Tarif Efektif Rata-Rata (TER) terhadap PPh Badan pada Rumah Sakit X Rizki Zada Maulana Putra; Puji Rahayu; Miladiah Kusumaningarti
Jurnal Kendali Akuntansi Vol. 4 No. 3 (2026): Juli: Jurnal Kendali Akuntansi
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v4i3.6443

Abstract

This study examines the calculation of Income Tax Article 21 (PPh 21) for structural employees using the Average Effective Rate (TER) and analyzes its impact on Corporate Income Tax at Hospital X. The research applies a quantitative case study approach using secondary data obtained from the 2024 payroll records of 15 structural employees. The calculation of PPh 21 was carried out using three taxation methods, namely the gross, net, and gross-up methods. The results of each method were then compared to evaluate their influence on employee tax obligations, fiscal profit, and Corporate Income Tax. The findings reveal that both the gross and net methods produced the same PPh 21 amount of Rp45,223,900, while the gross-up method generated a higher tax amount of Rp53,112,150 due to the provision of tax allowances. Despite increasing the amount of PPh 21, the gross-up method enables tax allowances to be recognized as deductible operating expenses, thereby reducing taxable income and the company's Corporate Income Tax liability. Consequently, the gross-up method is considered the most effective tax planning strategy because it enhances tax efficiency, complies with prevailing tax regulations, and simultaneously improves employee welfare through the provision of tax benefits.
EVALUASI KINERJA PLATE HEAT EXCHANGER DI REFINERY PLANT INDUSTRI MINYAK GORENG Agung Kurnia Yahya; Rivaldo Romigo; Puji Rahayu; Apsari Puspita Aini; Hasnah Ulia
SAINTI: Majalah Ilmiah Teknologi Industri Vol. 20 No. 1 (2023)
Publisher : Politeknik ATI Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52759/sainti.v20i1.203

Abstract

Plate Heat Exchanger (PHE) merupakan salah satu elemen yang mempunyai peran penting dalam efisiensi energi di PT. XYZ. Di PT. XYZ terdapat permasalahan pada alat PHE, di mana laju alir fluida panas pada alat tersebut cenderung mengalami penurunan tiap waktunya, hal tersebut dapat menyebabkan perpindahan panas antara fluida panas dan fluida dingin tidak optimal sehingga terjadi penurunan kinerja pada alat. Kinerja alat PHE dapat ditinjau dari efektivitasnya, jika kinerja PHE menurun maka dapat menyebabkan peningkatan konsumsi energi sehingga biaya yang dikeluarkan juga meningkat. Penelitian ini bertujuan untuk menghitung efektivitas PHE tipe 605A yang digunakan sebagai penukar panas antara crude palm oil dan refined bleached deodorized palm oil di PT. XYZ dan didapatkan efektivitas pada saat ini berkisar 81,77% - 86,13%. Tetapi efektivitas PHE mengalami penurunan tiap waktunya dan diprediksi akan menurun menjadi 75% pada hari ke-11. Rekomendasi yang dapat diberikan dalam penelitian ini yaitu perawatan dan pembersihan rutin, monitoring kinerja plate heat exchanger secara real-time, serta kaji ulang beban kerja sistem heat plate exchanger
Co-Authors Abdillah, Dania Abdul Mufid Abdul Rokhman Achmad Solihin ADI SETIANTO Adi, Nugroho Prasetya 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 Anggy Deviyanti Annastasya Amalia Putri Annawaty Annawaty, Annawaty Anwar Fransisco Apsari Puspita Aini 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 Dewi Indriasih Dewi Kartika Sari Dhimas Saputra Diah Shela Andrianti Dien Noviany Rahmatika Diva Melinda Dwi Fita Heriyawati Dwi Maiyanthi 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 G. Gunawan Gunawan Suryo Tirto Hafiziani Eka Putri, Hafiziani Eka Hamada Adzani Mahaswara Hania Kholifatul Lukmana Hania Safitri Ramadhani Hanie Khaerunnisa Hari Setiyawati Hasnah Ulia Heny Sulistyaningrum HERI SUSANTO HERU SUTRISNO Ida N Faizah Ilham Pratama Imam Ali Ma’sum Ghozali 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 Itsnaini Muslimati Alwi 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 M. Hakim Fawazi M.Fathir Maknunah, Lu'lu Ul Masayu Anas Tasya Masna Nikmaturrohmah Maya Arsita Melisa Prawitasari Mellen, Renie Merry Agutina Miladiah Kusumaningarti Moh. Saifudin Mu'jizatin Fadiana Mubasysyir Hasanbasri Muhammad Alfa Niam Muhammad Mukhlasin Muhammad Reza Alfian Muhammad Reza Satria Inggil Muhammad Rizky Habibie Mu’jizatin Fadiana Nabila Ayunda Cahyani Naili Afkarina Nanda Ul-yana Putri Akmali Naufal Hafizh Nawawi, Muhammad Latif Nazila Rohmatul Aula Nazilatul Atiqoh 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 Lestary Purdiyanti Putri Inayati Putri Permadini Rasti Qurasih Ainun Nurul Ussamah Rahma Wulan Intan Nur’aini Rahmadhani Sulistyowati Pasha Rahmat Dial Rani Maharani Refky Adi Nata Retno Djohar Juliani Retno Subekti Rina DS Rina Mardiana Rina Satriani Riqlatus Sitta Wahyu Rivaldo Romigo Rizki Zada Maulana Putra Rudiansyah Saputra RusnoviandI RusnoviandI Ryemius Margharetha Siregar Salsabila, Nisrina Fairuz Sandrawati Sandrawati Santi Octavia Santika Mia Grasia 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'adah Siti Zumrotus Saadah SRI LESTARI Sri Luayyi Sri Setiawati Sri Setiawati Srikalimah Sulistia Janika Sunhaji Supandi IKIP PGRI Semarang Syafriani Syrilus Alexander Alvaro Roja Tri Eko Baktiono Vera Yanti Tambunan Verra Syahmer Vicentia Nazida Yulanda Warli Warli Welinda Dyah Ayu Wina Mustikaati Winda Nur Safitri Ritonga Windy Anastasya Wisjayanti Tri Anggeliani Yahya, Agung Kurnia Yanri Subronto Yasin Yusup Yesi Agustia Yoyok Cahyono Yunan Maulana Fichry Yunicha Yunicha Zahra Venti Amelia Zainuddin, Nurul Inayah