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All Journal Jurnal Dinamika Penelitian Industri Journal of Foreign Language Teaching and Learning Agrotekma: Jurnal Agroteknologi dan Ilmu Pertanian JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Ensiklopedia of Journal Inovasi: Jurnal Ilmiah Ilmu Manajemen Kasuari: Physics Education Journal (KPEJ) Ensiklopedia Social Review Ensiklopedia Education Review EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal 'Aisyiyah Medika Jurnal Midpro Agrienvi : Jurnal Ilmu Pertanian ARRUS Journal of Social Sciences and Humanities Jurnal Pengabdian Masyarakat (ABDIRA) Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal PKM Manajemen Bisnis AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Abdi Kimia : Jurnal Pengabdian Masyarakat Jurnal Abdi Citra Macca: Science-Edu Journal Mammiri: Jurnal Pengabdian Masyarakat ABDIMAS Iqtishadia Journal of Global Legal Review Journal of Physics Education: Review and Research (JPERR)
Sri Agustini
Baristand Industri Palembang
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Dampak Pemahaman Pajak, Ketentuan Pajak, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi: Studi Kasus KPP Pratama Depok Sawangan Agustini, Sri; Puspita, Risha Dara
INOVASI Vol. 11 No. 1 (2024): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v11i1.p164-172.40252

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Pemahaman Pajak, Ketentuan Pajak, dan Sanksi Perpajakan. Dalam Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Penelitian ini dilakukan di KPP Pratama Depok Sawangan. Populasi dalam penelitian ini adalah sebanyak 97.926 wajib pajak orang pribadi, Jenis penelitian ini menggunakan metode kuantitatif, sampel penelitian ini menggunakan metode Simple Random Sampling. Besarnya sampel dihitung menggunakan rumus slovin sehingga sampel berjumlah 100 wajib pajak orang pribadi. Pengumpulan data dilakukan melalui penyebaran kuesioner/angket dan dianalisis menggunakan program SPSS versi 25 dengan metode statistik deskriptif, uji kualitas data, uji asumsi klasik dan uji hipotesis. Berdasarkan analisis disimpulkan bahwa secara simultan variabel Pemahaman Pajak, Ketentuan Pajak dan Sanksi Perpajakan berpengaruh Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Sedangkan secara persial variabel bahwa Pemahaman Pajak tidak berpengaruh signifikan terhadap Kepatuhan Wajib Pajak Orang Pribadi, Ketentuan Pajak berpengaruh signifikan terhadap Kepatuhan Wajib Pajak Orang Pribadi, Sanksi Perpajakan tidak berpengaruh signifikan terhadap Kepatuhan Wajib Pajak Orang Pribadi.
Analisis Penyusutan Aktiva Tetap Menurut PSAK 17 dan Undang-Undang Pajak serta Dampaknya terhadap Penghasilan Kena Pajak CV. Lindrif Jaya Kamaliyah, Fithrah; Agustini, Sri
INOVASI Vol. 11 No. 1 (2024): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v11i1.p181-187.40254

Abstract

Penelitian ini bertujuan untuk mengetahui perbedaan yang signifikan dari PSAK 17 dan Undang-Undang Perpajakan dalam menentukan penghasilan kena pajak yang akan berpengaruh terhadap beban pajak penghasilan yang harus dibayar. Metode analisis penelitian ini menggunakan metode deskriptif kualitatif dengan Teknik pengambilan data melalui studi Pustaka dan studi lapangan. Sampel dalam penelitian ini adalah laporan keuangan CV. Lindrif Jaya tahun 2020. Hasil penelitian ini menunjukkan bahwa perhitungan penyusutan menurut PSAK dengan peraturan Perundang-Undangan yang berlaku terjadi selisih koreksi positif yang akan menambah besarnya penghasilan kena pajak perusahaan. Adanya perbedaan- perbedaan signifikan antara perarturan perpajakan dengan standar akuntansi keuangan bisa menjadikan laba kena pajak berbeda dan selanjutnya menyebabkan perbedaan dasar penetapan pajak penghasilan terutang.
Analysis of CV. Yan's Jaya Financial Statements Fiscal Reconciliation in 2023 on Calculating Income Tax Payable Agustini, Sri; Kamaliyah, Fithrah
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 2 (2025): March 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i2.880

Abstract

In Indonesia, the self-assessment tax system requires taxpayers, including corporations, to calculate, report, and pay their own taxes based on applicable regulations. However, differences between commercial and fiscal financial statements often lead to miscalculations in determining taxable income. Fiscal reconciliation is necessary to align financial reporting with tax regulations, ensuring compliance and accurate corporate income tax calculations. The aim of this research was to ascertain the taxable income generated by CV. Yan's Jaya by comparing commercial and fiscal financial statements. Descriptive quantitative methods were employed in this study, with the analysis based on data from the Annual Report. Data collection was carried out at CV. Yan's Jaya by collecting financial statement data in the company year, which became the research sample, namely the company. The data was collected by CV Yan's Jaya by using the documentation method. The company's calculation of taxable income is under scrutiny in relation to accounting standards and tax laws. Despite conducting fiscal reconciliation on the commercial income statement, mistakes have been identified that are affecting the accurate assessment of Corporate Income Tax owed.
Analisis Perencanaan Pajak Melalui Penyusutan Aktiva Tetap untuk Menghitung Pajak Penghasilan (PPh) Badan Agustini, Sri; Kamaliyah, Fithrah
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.664

Abstract

The aim of this research is to find out the difference between straight-line and double-declining depreciation methods in determining profit that will affect the tax burden, so that good and efficient tax planning can be carried out by CV. Yan's Jaya. This study uses a descriptive quantitative method with data collection techniques using secondary data derived from the financial reports of CV. Yan's Jaya. The results of this study are the calculation of depreciation using the straight-line method used for depreciation of buildings while vehicles and office inventory use the declining balance depreciation method. There are differences in the calculation of depreciation of fixed assets, the use of depreciation rates and costs incurred when acquiring fixed assets, where the depreciation expense according to the company shows a smaller value than the depreciation expense according to the applicable tax regulations. There are differences in profit margins that do not reflect actual income. The implication of this research is that CV. Yan's Jaya can carry out tax planning, especially in the depreciation of fixed assets in accordance with the applicable tax laws.
Tinjauan Yuridis Integrasi Nilai-Nilai Hukum Konstitusi dan Adat Minangkabau Dalam Penyusunan Peraturan Daerah Di Sumatera Barat Parlindungan S, Gokma Toni; Agustini, Sri; Arika, Andri; Ramadayanti, Sari
Journal of Global Legal Review Vol. 1 No. 1 (2023): Journal of Global Legal Review
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jglegar.v1i1.348

Abstract

In the context of local governance in Indonesia, the harmonization of national law and customary law presents a significant challenge. This study examines the juridical integration of constitutional values with Minangkabau adat in the formulation of regional regulations (Perda) in West Sumatra. The study is based on the premise that regional regulations must align with constitutional principles, while West Sumatra also has a strong and influential customary law heritage in its community life. Using a normative juridical approach, this research aims to analyze how constitutional values can be harmonized with Minangkabau customary norms in the regional legislative process, as well as identify the legal challenges that arise in this endeavor. The findings reveal that although there is potential tension between constitutional law and customary law, with the right approach, these two legal systems can be synergized to produce Perda that are constitutionally valid while maintaining social legitimacy and relevance in the local community. The study also provides strategic recommendations for the formulation of Perda in West Sumatra that considers the harmonization between national law and local wisdom.
Tantangan Dan Solusi Dalam Implementasi Undang-Undang Perlindungan Konsumen Terhadap Produk Palsu Agustini, Sri; Parlindungan S, Gokma Toni; Efendi, Syafril; Pamulyadi , Pamulyadi
Journal of Global Legal Review Vol. 2 No. 2 (2024): Journal of Global Legal Review
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jglegar.v2i2.351

Abstract

Counterfeit products, which negatively impact consumer health, safety, and finances, have become a serious issue in Indonesia. Despite the enactment of Law No. 8 of 1999 on Consumer Protection, its implementation still faces several challenges. These challenges include weak oversight, consumers' limited understanding of their rights, and inadequate coordination between law enforcement agencies. This study employs a qualitative method, utilizing literature analysis and case studies. Interviews were conducted with legal experts, business actors, and consumer protection agencies to understand the challenges faced and explore potential solutions to enhance the effectiveness of the law’s implementation. The data was analyzed descriptively to identify patterns of challenges and applicable solutions. The findings indicate that the primary challenges in implementing the Consumer Protection Law are the lack of synergy between relevant institutions, low public legal awareness, and limited resources for product monitoring. Proposed solutions include strengthening the capacity of oversight institutions, broad consumer education, and stricter law enforcement through collaboration between the government, private sector, and civil society. More effective implementation is expected to reduce the circulation of counterfeit products and improve consumer protection in Indonesia.
Longitudinal Descriptive Study of Science Process Skill Growth in Basic Physics Practicum Dahlan, Ahmad; Agustini, Sri; Yani, Ahmad; Manarfah, Laode
ARRUS Journal of Social Sciences and Humanities Vol. 5 No. 5 (2025)
Publisher : PT ARRUS Intelektual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/soshum4417

Abstract

Science Process Skills (KPS) is a basic competency in science education that plays an important role in developing students' scientific thinking skills and science literacy. This study aims to describe the growth of science process skills of Physics Education students based on the KPS indicators reflected in the Basic Physics practicum report. The study used a longitudinal type quantitative descriptive approach with 54 students of the Physics Education Study Program, FMIPA, State University of Makassar. Data were obtained from the assessment of student practicum reports during four meetings using the PPP rubric which consisted of six indicators: formulating problems, formulating hypotheses, compiling operational definitions of variables, collecting data, analyzing data, and drawing conclusions. Data analysis was carried out by calculating the mean value, standard deviation, and score change between meetings (Δ). The results showed an increase in the average PPP score from 2.58 at the first meeting to 3.42 at the fourth meeting, with a growth of ΔP=+0.84. The indicator with the highest improvement was analyzing the data and drawing conclusions (Δ=+0.90), while the lowest improvement occurred in the indicator formulating the problem (Δ=+0.75). These findings show that Basic Physics practicum activities play an effective role in fostering students' scientific thinking skills gradually. This study recommends that practicum activities in higher education emphasize explicit guidance on advanced PPP indicators, as well as strengthen reflective activities and scientific communication in practicum reports.
IMPLEMENTASI PENGGUNAAN LABORATORIUM VIRTUAL TERHADAP KOMPETENSI GURU Sanusi, Dirgah Kaso; Agustini, Sri; Nurhasmi; Arief Fitrah Istiyanto Aslim, Muhammad; Eka Kartika, Andi
ABDI KIMIA: Jurnal Pengabdian Masyarakat Vol 3 No 1 (2025): Jurnal Edisi Desember
Publisher : Jurusan Kimia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35580/abdi.v3i1.10440

Abstract

Kegiatan pengabdian kepada masyarakat ini berangkat dari permasalahan keterbatasan sarana laboratorium fisika di sekolah menengah atas di Provinsi Sulawesi Selatan serta minimnya kemampuan guru dalam menggunakan media laboratorium berbasis virtual. Tujuan utama kegiatan ini adalah meningkatkan kemampuan dan keterampilan guru fisika dalam mengoptimalkan media laboratorium virtual sebagai alternatif kegiatan eksperimen di sekolah. Pelaksanaan kegiatan dilakukan secara daring melalui pelatihan dan pendampingan interaktif yang diikuti oleh 25 guru fisika dari berbagai kabupaten dan kota di Sulawesi Selatan. Materi yang diberikan mencakup pemahaman konsep dasar laboratorium virtual, latihan penggunaan berbagai media simulasi, serta penyusunan rancangan pembelajaran berbasis media digital yang dinilai oleh tim pelaksana. Berdasarkan hasil kegiatan, terjadi peningkatan nyata dalam pemahaman dan keterampilan guru terhadap penerapan laboratorium virtual dalam pembelajaran. Sebanyak 92% peserta menyatakan pelatihan ini memberikan manfaat besar dan sesuai dengan kebutuhan mereka di sekolah. Kegiatan ini berdampak positif terhadap peningkatan kemampuan guru dalam melaksanakan eksperimen berbasis teknologi serta memperluas akses pembelajaran interaktif bagi siswa di sekolah dengan sarana terbatas. Kegiatan ini menegaskan peran penting keterlibatan guru dalam pengembangan kompetensi digital untuk menciptakan pembelajaran fisika yang inovatif dan adaptif terhadap kemajuan teknologi.
Development of Project-Based Critical Thinking Process Instruments in the Physics Learning Assessment Course Agustini, Sri; Arafah , Kaharuddin; Helmi; Rezki Hamzah, Ria
Journal of Physics Education : Review and Research Vol. 2 No. 2 (2025): Journal of Physics Education: Review and Research (JPERR)
Publisher : Physics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to develop a project-based assessment instrument to measure students' critical thinking processes in the Physics Learning Assessment course. The development of this instrument uses the ADDIE learning design model, which consists of five stages: Analysis, Design, Development, Implementation, and Evaluation. The Analysis stage is carried out to identify assessment needs, while the Design and Development stage is used to design and develop a valid project-based assessment instrument with a validity coefficient of 1.00 using Gregory analysis. The critical thinking instrument uses 6 aspects, namely Verbal Reasoning, Argument Analysis, Hypothesis Testing, Uncertainty Analysis, Problem Solving and Decision Making Furthermore, the Implementation stage is carried out through instrument trials on students obtained results that students are in high category with a range of total score between 15-19. Furthermore, The students perceptions has the best in terms of verbal ability and at least in the aspect of uncertainty analysis, and the Evaluation stage is used to analyze and improve the instrument at each step based on the results of the implementation.
EFEKTIFITAS MEDIASI DALAM PENYELESAIAN PERKARA PERCERAIAN DI PENGADILAN AGAMA PADANG Miasiratni, Miasiratni; Agustini, Sri; Harniwati, Harniwati
Ensiklopedia of Journal Vol 8, No 2 (2026): Vol. 8 No. 2 Edisi 3 Januari 2026
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v8i2.3735

Abstract

This study aims to analyze the effectiveness of mediation in resolving divorce cases at the Padang Religious Court. The method used was an empirical method with a qualitative-descriptive approach. Data were collected through in-depth interviews with judges, mediators, and the parties involved in the divorce process, as well as through a study of case decision documents. Data analysis was conducted descriptively to describe the mediation process and outcomes. The results indicate that mediation at the Padang Religious Court is quite effective in fostering amicable agreements, although obstacles remain, such as unpreparedness of the parties and limited mediation time. This study provides an overview of the importance of mediation as an alternative for resolving divorce disputes and serves as a reference for developing mediation practices in religious courts. Keywords: mediation, divorce, Religious Court, effectiveness, case resolution
Co-Authors Ahmad Dahlan ahmad yani Akhmad Dwi Priyatno Andi Syukriani ANDY BHERMANA, ANDY Anwar, Abdul Hijar Aprila, Nila Arafah , Kaharuddin Arika, Andri Aslim, Muhammad Arief Fitrah Istiyanto Astuti, Widiyanti Rahayu Budi Azis, Suhartini Barumbun, Mardyanto Basuni Hamzah Dedy Irwandi, Dedy Dwi Budi Santoso Dwi Fita Heriyawati Edwin Yuliska Efendi, Syafril Eka Kartika, Andi FITRIYAH Gokma Toni Parlindungan S Haerawati Idris, Haerawati Harniwati, Harniwati Helmi Helmi Helmi Indradi, Donny Irawati, Wiwit Kamaliyah, Fithrah Kaso Sanusi, Dirgah Kulu, Ici Piter Ludang, Yetrie Manarfah, Laode Miasiratni Miasiratni Misnaniarti Misnaniarti Muliyani Muliyani Mustofa, Mutmainnah Nurhasmi Nurhasmi Nurnaifa, Ihfa Indira Pamulyadi , Pamulyadi Prasetiyo, Sandis Puspita, Risha Dara Ramadayanti, Sari Redin, Herry Rezki Hamzah, Ria Ria Rezki Hamzah Rienoviar ., Rienoviar Rindit Pambayun Riskawati Riskawati Riskawati, Riskawati Rudi Rudi Said, Sukmawati Sanusi, Dirgah Kaso Sapta Setia Darma St. Zulaiha Nurhajarurahmah Surawijaya, Panji Tasni, Nurfaida Tasya, Nurul Amelyan Trisno Setiawan, Trisno Usman Usman Vera Amelia Wahyudi, Arie Yoseva, Widya