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All Journal JURNAL EKSBIS JIMR : Journal Of International Multidisciplinary Research
Nikmah, Zahrotun
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Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

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PENGARUH EFEKTIFITAS APLIKASI WHATSAPP GROUP DALAM KOMUNIKASI TERHADAP PRESTASI BELAJAR PESERTA DIDIK DI MI MAMBAUL ULUM DAGAN Sa'diyyah, Aminatus; Himanda, Ismi Wilma; A’yun, Qurrota; Nikmah, Zahrotun; Latifah, Eny
JIMR : Journal Of International Multidisciplinary Research Vol 1 No 02 (2022): JIMR : Journal Of International Multidisciplinary Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jimr.v1i02.438

Abstract

Penelitian ini bertujuan untuk mengetahui efektifitas penggunaan WhatsApp Group terhadap prestasi belajar siswa kelas 5 MI Mamba’ul Ulum Dagan. Penelitian ini merupakan jenis penelitian deskriptif dengan pendekatan kuantitatif. Populasi dalam penelitian adalah siswa kelas 5 yang terbagi menjadi 2 kelas, sedangkan sampelnya 42 siswa yang diambil secara purposive. Data diambil melalui angket prestasi belajar siswa yang terdiri dari 4 indikator penilaian, yaitu; 1) sangat setuju, 2) setuju, 3) tidak setuju 4) sangat tidak setuju. Hasil penelitian diukur dengan menggunakan uji presentase dengan rata-rata presentase sebesar 66.40% dalam kategori efektif. Berdasarkan hasil tersebut dapat disimpulkan bahwa aplikasi WhatsApp Group efektif digunakan dalam proses komunikasi terhadap prestasi belajar siswa kelas 5 di MI Mamba’ul Ulum Dagan Lamongan.
ANALYSIS OF THE IMPLEMENTATION OF PPH 21 USING THE NET METHOD AS AN EFFICIENCY EFFORT OF CORPORATE INCOME TAX BURDEN AT PT AQILA DUTA BALISFA Yaumi, Sri; Nikmah, Zahrotun; Berlyn Hakim, Mesra; Nataliawati, Rita
JURNAL EKBIS Vol 25 No 2 (2024): JURNAL EKBIS (ANALISIS, PREDIKSI DAN INFORMASI)
Publisher : Universitas Islam Lamongan

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Abstract

The government is trying to maximize budget revenue to increase National Development sustainably..Tax is the largest source of income for the country. However, from an economic perspective, for companies, tax is a burden that can reduce the company's income or profit. This study aims to analyze tax planning using the net method and tax planning using the gross up method. PT Aqiilah Duta Balisfa uses the net method as a measuring tool in paying income tax article 21. The results of the analysis show that tax planning for income tax article 21 using the gross up method is the most appropriate for companies to make corporate income tax efficient.
Co-Authors A’yun, Qurrota Berlyn Hakim, Mesra Eny Latifah, Eny Himanda, Ismi Wilma Rita Nataliawati Sa'diyyah, Aminatus Yaumi, Sri