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Analisis Kesulitan Guru dalam Menerapkan Pendekatan Matematika Realistik di Kelas III D MIN 2 Kota Mataram Ismi Sabina; Muhammad Rifaldi; Muhammad Rifki Hermawan; Djuita Hidayati
Lencana: Jurnal Inovasi Ilmu Pendidikan Vol. 3 No. 1 (2025): Januari : Jurnal Inovasi Ilmu Pendidikan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/lencana.v3i1.4497

Abstract

This research was conducted to determine the difficulties experienced by teachers when teaching using a realistic mathematics approach or the Realistic Mathematics Education (RME) approach. This research uses a qualitative method with a descriptive qualitative approach. The data collection techniques used were interviews and observation. This research was carried out by us students at the Mataram State Islamic University. The research was located at MIN 2 Mataram City, specifically on class III D teachers. Researchers also analyzed the data using qualitative data analysis, based on the results obtained from interviews and observations which were then described. The results of interviews and observations show that the difficulties experienced by teachers when teaching using a realistic mathematics approach are the large number of students, classroom conditions, time and limited learning media.
PENGEMBANGAN MEDIA PEMBELAJARAN BETANG EDU BERBASIS ANDROID PADA MATERI TOLERANSI DAN MENGHARGAI PERBEDAAN Rahman, Zaini; Muhammad Rifaldi; Hadma Yuliani; Ajahari
An-Nahdlah: Jurnal Pendidikan Islam Vol 4 No 3 (2025): Januari-April
Publisher : Institut Agama Islam Hamzanwadi NW Lombok Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51806/an-nahdlah.v4i3.448

Abstract

Perkembangan teknologi mobile membuka peluang inovasi dalam pembelajaran Pendidikan Agama Islam (PAI), khususnya pada materi toleransi dan menghargai perbedaan. Penelitian ini bertujuan mengembangkan dan menguji kelayakan media pembelajaran berbasis Android "Aplikasi Betang Edu" untuk siswa kelas IX SMPN 8 Palangka Raya. Menggunakan metode Research and Development (R&D) dengan model 4D, penelitian ini melibatkan tahap Define, Design, Development, dan Dissemination. Validasi produk dilakukan oleh ahli media dan ahli materi menggunakan instrumen skala Likert. Hasil penelitian menunjukkan bahwa Aplikasi Betang Edu dinilai layak oleh ahli media dengan persentase 76,6% dan dinilai sangat layak oleh ahli materi dengan persentase 82,22%. Aplikasi ini menawarkan konten interaktif yang relevan dengan konteks lokal, meningkatkan pemahaman siswa tentang toleransi dan menghargai perbedaan. Penelitian ini berkontribusi pada pengembangan media pembelajaran PAI yang inovatif, memadukan teknologi dengan nilai-nilai budaya lokal, serta mendukung penanaman sikap toleransi di era digital.
Pengaruh Pengetahuan, Sosialisasi, dan Reformasi Perpajakan terhadap Kepatuhan Wajib Pajak Generasi Z: Peran Kesadaran Wajib Pajak sebagai Variabel Moderasi Sri Winarni; Muhammad Rifaldi; Tiolina Evi Nausta Pardede
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 5 No. 2 (2026): Mei: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v5i2.6540

Abstract

This study aims to analyze the effects of tax knowledge, tax socialization, and tax reform on the tax compliance of Generation Z individual taxpayers in the Jabodetabek region, with taxpayer awareness serving as a moderating variable. The study employs a quantitative approach with a sample of 175 individual taxpayers selected through stratified random sampling, and the data are analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that tax knowledge, tax socialization, and tax reform have a positive and significant effect on taxpayer compliance, while taxpayer awareness is not proven to significantly moderate the relationship between the independent variables and taxpayer compliance. These findings suggest that Generation Z’s tax compliance is more strongly influenced by cognitive and systemic factors, such as tax understanding and system modernization, rather than by internal awareness as a reinforcing factor. Therefore, this study emphasizes the importance of digitally based tax education strategies and adaptive tax reform initiatives that align with the characteristics of Generation Z.
Pelayanan Fiskus, Sosialisasi, dan Reformasi Perpajakan dalam Meningkatkan Kepatuhan Wajib Pajak: Pengaruh Sanksi Pajak sebagai Variabel Moderasi Succi Rahmadian; Muhammad Rifaldi; Tiolina Evi Nausta Pardede
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 5 No. 2 (2026): Mei: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v5i2.6541

Abstract

This study aims to analyze the effects of tax authority services, tax socialization, and tax reform on individual taxpayer compliance in the Jabodetabek region, with tax sanctions as a moderating variable. The study employs a quantitative approach with a sample of 175 Generation Z individual taxpayers selected using stratified random sampling. Data were analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The results indicate that tax authority services, tax socialization, and tax reform have a positive and significant effect on taxpayer compliance. However, the moderation analysis reveals that tax sanctions do not significantly strengthen the relationship between these variables and taxpayer compliance. These findings suggest that Generation Z’s tax compliance is more strongly influenced by service quality, the effectiveness of tax socialization, and the convenience and modernization of the tax system than by the enforcement of sanctions. This study highlights the importance of strengthening service strategies and tax reforms that are adaptive to the characteristics of Generation Z, particularly through the utilization of efficient and user-oriented digital technologies. Practically, the results of this study may serve as a reference for the Directorate General of Taxes in formulating policies and designing more effective tax services to enhance compliance among Generation Z individual taxpayers.