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All Journal JURNAL LITIGASI (e-Journal) Qistie: Jurnal Ilmu Hukum Jurnal SOLMA Pendas : Jurnah Ilmiah Pendidikan Dasar EBSJ VISI : Jurnal Ilmiah Pendidik dan Tenaga Kependidikan Pendidikan Non Formal Science Education and Application Journal Legalite: Jurnal Perundang Undangan dan Hukum Pidana Islam Edukasi IPS SOLUSI JPPIPA (Jurnal Penelitian Pendidikan IPA) Jurnal E-Bis: Ekonomi Bisnis JEE (Journal of English Education) JOURNAL OF COMMUNITY MEDICINE AND PUBLIC HEALTH RESEARCH Jurnal Kesehatan Tambusai Buletin Poltanesa Jurnal Abdimas Ekonomi dan Bisnis JP2KG AUD (Jurnal Pendidikan, Pengasuhan, Kesehatan dan Gizi Anak Usia Dini) PROFETIK: Jurnal Mahasiswa Pendidikan Agama Islam Kresna: Jurnal Riset dan Pengabdian Masyarakat Jurnal Multidisiplin Madani (MUDIMA) PENSA E-JURNAL: PENDIDIKAN SAINS Journal of Trends Economics and Accounting Research Business Perspective Journal Jurnal Pendidikan Transformatif International Journal of Educational Research Excellence (IJERE) Scholarly Journal of Elementary School Dedikasi Saintek Jurnal Pengabdian Masyarakat JURNAL KESEHATAN, SAINS, DAN TEKNOLOGI (JAKASAKTI) JPLED Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) Journal of Humanities and Social Studies Da'watuna: Journal of Communication and Islamic Broadcasting JIMAD : Jurnal Ilmiah Mutiara Pendidikan Artinara Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Pengabdian Kepada Masyarakat Al-Amin Jurnal Abdimas Pamenang AL-UKHWAH DEDIKASI SAINTEK Jurnal Pengabdian Masyarakat Indonesian Basic and Experimental Health Sciences Jurnal Riksa Cendikia Nusantara Jurnal Kesehatan
MARTINI
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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PENGARUH INSENTIF PAJAK, TINGKAT PENDAPATAN, DIGITALISASI, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PADA PELAKU UMKM DI WILAYAH JAKARTA SELATAN Ardianti, Sabrina; Martini
Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (JEBISMA) Vol 3 No 3 (2026): April 2026
Publisher : PT. Media Edutama Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70197/jebisma.v3i3.220

Abstract

Penelitian ini dilakukan untuk mengetahui sejauh mana insentif pajak, tingkat pendapatan, digitalisasi, serta sanksi pajak mempengaruhi kepatuhan wajib pajak UMKM di Wilayah Jakarta Selatan. pengambilan sampel dalam penelitian ini menggunakan teknik probability sampling dengan pendekatan simple random sampling yaitu pengambilan anggota sampel dan populasi yang dilakukan secara acak tanpa memperhatikan strata yang ada karena anggota populasi dianggap homogen. Populasi dalam penelitian ini yaitu seluruh wajib pajak orang pribadi UMKM yang terdapat di wilayah Jakarta Selatan. Dengan sampel penelitian sebanyak 100 responden. Jenis data yang digunakan adalah data primer. Pengolahan dan analisis data diakukan dengan pendekatan regresi linear berganda yang dioperasikan melalui program SPSS versi 22.0. Hasil analisis menunjukan bahwa insenitf pajak, tingkat pendapatan, digitalisasi dan sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak UMKM di Jakarta Selatan.
IMPLEMENTASI MODEL PEMBELAJARAN PROBLEM BASED LEARNING (PBL) UNTUK MENINGKATKAN HASIL BELAJAR SISWA PADA MATA PELAJARAN IPAS KELAS IV UPT SDN 3 TAROWANG KABUPATEN JENEPONTO Siti Nurfarida; Subaedah; Martini; Muh. Aidil Sudarmono R; Ahmad Wakka
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 Nomor 02, Juni 2026 Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.45654

Abstract

This study aims to determine the implementation of the Problem Based Learning (PBL) learning model and the improvement of student learning outcomes in the subject of science for grade IV of UPT SDN 3 Tarowang, Jeneponto Regency. The type of research used is Classroom Action Research (CAR) which was carried out in two cycles, including the planning, implementation, observation, and reflection stages, with 27 students as research subjects. The results showed that the implementation of PBL was carried out through the stages of problem presentation, group discussion, investigation, and presentation of results. In addition, there was an increase in student learning outcomes, namely in the pre-cycle an average of 65 (18.51%), increasing in cycle I to 74.55 (74.07%), and in cycle II reaching 84.81 (88.88%). Thus, it can be concluded that the Problem Based Learning (PBL) model is effective in improving student learning outcomes in the subject of science for grade IV of UPT SDN 3 Tarowang, Jeneponto Regency.
ANALISIS KESULITAN MEMBACA KOSAKATA PADA MATA PELAJARAN BAHASA INDONESIA KELAS III UPT SDN 3 TAROWANG KABUPATEN JENEPONTO Nurwahda; Muh. Aidil Sudarmono R; Andi Hasriani; Subaedah; Martini
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 Nomor 02, Juni 2026 Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.45720

Abstract

This study aims to analyze vocabulary reading difficulties, the causes, and efforts to address them in the Indonesian language subject of third-grade students at UPT SDN 3 Tarowang, Jeneponto Regency. The study used a qualitative approach with a descriptive type. The research subjects consisted of teachers and students, with a focus on 10 students who experienced reading difficulties. Data collection techniques were through observation, interviews, and documentation. The results showed that students experienced difficulties in recognizing letters, combining letters into words, and reading fluently. Factors causing vocabulary reading difficulties include low interest in reading, weak memory, a less supportive family environment, and learning methods that are not optimally varied. Efforts made by teachers include regular reading practice, special mentoring for students, the application of shared reading methods, the use of interesting learning media, and providing learning motivation. Continuous efforts and the development of more varied learning methods are needed to optimally improve students' vocabulary reading abilities.
PERAN METODE PROYEK DALAM HASIL BELAJAR SENI BUDAYA PESERTA DIDIK KELAS IV MIS TARBIYAH SAMASOGE KABUPATEN FLORES TIMUR Asa Farihah; Martini; Muh. Aidil Sudarmono R; Akhmad Syahid; Muhammad Syahrul
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 Nomor 02, Juni 2026 Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.45864

Abstract

This study aims to determine the role of the project method in learning Arts and Culture, especially fine arts material, as well as the supporting and inhibiting factors in its implementation for fourth-grade students of MIS Tarbiyah Samasoge, East Flores Regency. This study uses a descriptive qualitative approach. Data collection techniques are carried out through observation, interviews, and documentation. The results of the study indicate that the project method plays a positive role in improving student learning outcomes. This is indicated by increased activeness, creativity, cooperation, responsibility, and the ability to complete project assignments. Students also find it easier to understand the material because they are directly involved in practical activities. In addition, the project method is able to increase interest and motivation in learning as seen from student enthusiasm during learning. Supporting factors include the active role of teachers, the availability of learning media, and student cooperation. Meanwhile, inhibiting factors include limited time, facilities and infrastructure, and differences in student abilities. Thus, the project method makes a positive contribution to learning outcomes in Arts and Culture.
STRATEGI GURU AKIDAH AKHLAK DALAM MENINGKATKAN KARAKTER RELIGIUS PESERTA DIDIK KELAS V MI AL-IKHLAS BUNTU PODONG KABUPATEN ENREKANG Karmila; Muh. Aidil Sudarmono R; Muhammad Syahrul; Martini; Salim Hasan
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 Nomor 02, Juni 2026 Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.45966

Abstract

This study aims to determine the strategies of Akidah Akhlak teachers in developing students' religious character and to identify the supporting and inhibiting factors faced by teachers at MI Al-Ikhlas Buntu Podong, Enrekang Regency. The researchers used qualitative research with a phenomenological approach. Data collection techniques included observation, interviews, and documentation, with data analysis techniques including word reduction, data presentation, and conclusion drawing. The results indicate that teacher strategies are implemented through habituation of religious activities, role models, advice, and direct guidance. These strategies are able to increase students' awareness of worship, politeness, and discipline. Supporting factors include the active role of teachers, student motivation, and a conducive environment. Meanwhile, inhibiting factors include limited infrastructure, particularly ablution facilities, and differences in student character. Thus, teacher strategies play a crucial role in shaping students' religious character and need to be supported by adequate facilities and an environment.
PENGARUH METODE MIND MAPPING TERHADAP KETERAMPILAN MENULIS TEKS NARASI PADA MATA PELAJARAN BAHASA INDONESIA PESERTA DIDIK KELAS V SD NASIONAL MAKASSAR Ramlah Darwis; Muhammad Syahrul; Samsuddin Kade; Martini; Muh. Aidil Sudarmono R
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 Nomor 02, Juni 2026 Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.46732

Abstract

This study aimed to determine narrative writing skills before and after using the mind mapping method, and to determine the method's effect on the writing skills of fifth-grade students at Makassar National Elementary School. This study used a quantitative approach with a pre-experimental design using a one-group pretest-posttest. The sample size was 20 students. Data collection used writing tests before (pretest) and after (posttest) the implementation of the mind mapping method. The results showed that narrative writing skills before using the mind mapping method were in the less skilled category with an average score of 51. After using the mind mapping method, writing skills improved to the skilled category with average scores of 80 and 85. The results of the hypothesis test from the results of the pre-test and post-test data analysis using the T-Test with an Asymp.Sig (2 tailed) value of 0.000 < 0.05, which means that there is a significant influence of the use of the mind mapping method on students' narrative text writing skills.
STRATEGI GURU DALAM MENINGKATKAN KETERAMPILAN BERBICARA SISWA MELALUI METODE TALKING STICK BERBANTUAN QUESTION BOX PADA MATA PELAJARAN IPAS KELAS VI UPT SDN 271 APUNDI KABUPATEN LUWU TIMUR Nurul Asma; Nurlaelah; Abdul Wahab; Martini; Muh. Aidil Sudarmono R
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 Nomor 02, Juni 2026 Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.46852

Abstract

This study aims to describe the teacher's strategy in implementing the Talking Stick method with the Question Box, to determine student responses, and to analyze changes in students' speaking skills at UPT SDN 271 Apundi, East Luwu Regency, in science learning. This study uses a qualitative approach with a case study type. Data collection techniques include observation, interviews, and documentation, and are analyzed through data reduction, data presentation, and conclusion drawing. The implementation of the Talking Stick method with the Question Box goes through systematic learning planning, implementation, and evaluation stages. This method encourages active student involvement and obtains positive responses as indicated by increased enthusiasm and participation. In addition, students' speaking skills have improved, in terms of courage, fluency, and the ability to express opinions. Thus, the Talking Stick method with the Question Box is effective in improving students' speaking skills in science learning.
STRATEGI GURU PENDIDIKAN AGAMA ISLAM DALAM MENANAMKAN NILAI-NILAI SIKAP TOLERANSI BERAGAMA PADA PESERTA DIDIK DI SD NASIONAL KOTA MAKASSAR Ariesta Putri Dewi S; Muh. Aidil Sudarmono R; Yush Nawir; Martini; Samsuddin Kade
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 Nomor 02, Juni 2026 Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.47379

Abstract

This study aims to determine the strategies implemented by Islamic Religious Education (PAI) teachers in instilling the values ​​of religious tolerance and to assess their effectiveness in students at Makassar City's National Elementary School. This study used a qualitative approach with a descriptive approach. Data collection techniques included observation, interviews, and documentation. Data were analyzed through data reduction, data presentation, and conclusion drawing. The results indicate that PAI teachers' strategies in instilling the values ​​of religious tolerance include integrating tolerance values ​​into learning materials, providing role models, cultivating tolerance in daily life, and utilizing active learning methods such as discussions and group work. These strategies have proven effective in instilling the values ​​of religious tolerance in students, demonstrated through mutual respect, appreciating differences, and creating harmonious interactions within the school environment.
PEMANFAATAN LIMBAH KAYU SEBAGAI MEDIA PEMBELAJARAN INTERAKTIF PADA MATA PELAJARAN IPAS KELAS IV MIS LKMD WAEPERANG KABUPATEN BURU Rifa Madura, Achmad; Syahid, Akhmad; Martini; Syahrul, Muhammad; Aidil Sudarmono R, Muhammad
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 Nomor 02, Juni 2026 Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.48477

Abstract

This study aims to describe the process of utilizing wood waste as an interactive learning medium and to identify its benefits in the IPAS subject for fourth-grade students at MIS LKMD Waeperang. The research stems from students’ low understanding of IPAS material due to limited learning media. Using a descriptive qualitative approach, data were collected through observation, interviews, and documentation, then analyzed through data reduction, data display, and conclusion drawing, with validity ensured through source and technique triangulation. The results of the study show that the utilization of wood waste as an interactive learning medium was carried out by processing available materials into a visual model representing the water cycle in IPAS learning. The presence of this media enabled students to grasp the concept more easily through direct observation of the processes displayed in a concrete form. Its use also encouraged active engagement, increased interest, and strengthened students’ understanding and participation throughout the learning process. In addition to helping teachers deliver the material more clearly and attractively, the use of wood waste also fostered environmental awareness by promoting the reuse of discarded materials as meaningful educational tools.
Co-Authors A.A. Ketut Agung Cahyawan W Abdul Wahab Absi, Warmiyana Zaira Aditya Kusumawati, Aditya AFINDYA RAHMA, SELLA Ahmad Ahmad Wakka Aidil Sudarmono R, Muh Aidil Sudarmono R, Muh. Aidil Sudarmono R, Muhammad Aidil Sudarmono, Muh. Ala Purnawati Alam, Yuli Alaydah, Fifi Alfan Hadi Andi Hasriani Andi Sumardin, Andi ANGGARETNA, MEGA Anggrayni, Hafida Fifi Apriliana Pipin Aqil, Ibnu Ardhanie, Nafira Dara Ardiansyah Dharma Syahputra Ardiansyah, M. Ridho Ardianti, Sabrina Ariesta Putri Dewi S Asa Farihah Atapukan, Rahmawati Rusli Ayu Papudani, Sentika Ayun Sriatmi Banna, Andi Bilkis, Cahaya Blandina Hendrawardani Budiaman Bunyamin, Andi CANDRA DEWI, NURLITA Catur Surya Saputra Cicilia, Indah Danang Febrianto Darmadi Djufri Dessy Wardiah Dewi, Adinda Cipta Dian alfia Purwandari Effendi, Meizar Efniar ELDIAWATI, TAMARA Elisa Murti Puspitaningrum Ellynia Estu Putri Maharani Eva Lestari Fadhlur Rahman Armi Fadzillah Fathonah, Hanna Fathurrahman Fauzan, Hafid Febriza, Tesa Firdaus Firdaus firliani Gunawan Santoso Hadlun Hakim, Ahmad Handayani, Novia Harahap, Sarah Geltri Hardiyanti, Tutut Okta Hariyani, Reni Hariyani, Reni Hasan, Salim HERDIYANTI, MAULINDHA Hidayah, Halimah Nurul Husaen Sudrajat Intoriqatul Khairiyah Irmawati Liliyana Kusuma Dewi Iryanti, Nurlista ISHAQIYAH, ARINIL ISMANTO, FIDERIUS Januar Ida Wibowati Jatmiko, M.Roby Jumai Kade, Samsuddin Karmila Khairul Muzakki Kusworo Adi Laily Muhfida, Zayyinna Laraswati, Sari Dewi Lawang, Hasanna Ludovikus M, Nurlaelah M. Akil, M. M. Izrar M. Kamari M. Thoyyib Marsidi Mawadha, St Muchamad Subali Noto Muh Azhar Muh. Aidil Sudarmono R Muh. Asroruddin Al Jumhuri Muhamad Arif Mahdiannur Muhammad Aminudin Muhammad Holkin Muhammad Syahrul Mujdalifah, Siti MUKHLISHOTI ROMADLONA IRFANAH, SAIDATUL Mulyasti Munawaroh, Faridatul Mursalin, Imam Abdurrahman Mursid Rahardjo Mustamin Nada, Shy Fany Intan Qotrun nani, Nani Sri Untari Ningrum, Elinda Puspita Nisrokyah Nova Scorviana Nova Scorviana H Nur Fadhila Nur Hidayaht, Achmad Nurannisa Nurcahyo, Fery Adhi Nurhidayanti Nuridzin, Dion Zein Nurin Kumala Dewi Nurlaelah Nurul Asma Nurwahda Onny Setiani Prasetio, Tio PURNAMASARI, ENI Purnomo, Aris Rudi PUTRI RAMADHANY, NANDA Rabiatul Adawiyah Raehana, Syarifa Rahmawati, Ana Novia Raihannatul Jannah Rakhmanto, Puji Sigit Ramlah Darwis Ratna Dian Kurniawati Rayhinnur Retno Hestiningsih Revdian Ibnu Ismail Rezki Utami, Dian Ramadhani Ridwanullah Rifa Madura, Achmad Rosmiati Rustam Bahluan Sabial Masani Hasan Sadam Paksindra Safitri, Loli Salim Hasan Samsinar Samsuddin Kade Samsul Hakim Sanimah Saptini Scorviana, Nova Sekar Anggini, Dyah Ayu Setiawati, Rita SETYO ERVANA, DHANANG Silviani Siti Nurfarida SOPHIA NEGARA, MELATI SRIWATI APRILIANI, SITI Subaedah Subandi SULASTRI Sulistiyaningsih, Sri Sunardi Utami Surani Susilowati, Ruruh Syahid, Akhmad syahrul, muhammad Syamsul Ph.D M.A. Hadi Syarfina Arfani Guslob Syarifuddin, Said Tania, Dea Tidy Mutiara Lestari Sudarminto Putri Tio Prasetio Trisnawaty, Wulan Urip Tisngati Vatimatuz Zakhrah Viranda, Yusuf Agung Vyra Garmyta Utamy Wenny Marlini Widadi, Selamat Windarto Windihastuty, Wiwin Wulan Rahayu Wurjanto, Moh. Arie Yani Prabowo Yanti, Rahma Yanuar Dwi Syahbani Yayu Mega Purnamasari Yessi Fitriani Yogi Gunawan Yuliana Yuliana Yush Nawir Zahroyani Zainal Abidin Zainal Arifin Zainuddin, Cholidi