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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 Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Ekasakti Journal of law and Justice Abdi Kimia : Jurnal Pengabdian Masyarakat Jurnal Abdi Citra Macca: Science-Edu Journal Mammiri: Jurnal Pengabdian Masyarakat Jurnal Hasil Inovasi Masyarakat (JHIM) ABDIMAS Iqtishadia Journal of Global Legal Review Journal of Physics Education: Review and Research (JPERR)
Sri Agustini
Baristand Industri Palembang
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Physics Social Sciences Other

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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.
Analysis of the Implementation of Article 21 Income Tax Before and After the Application of the Effective Tax Rate under Government Regulation No. 58 of 2023 on Employees’ Taxable Income at CV Lindrif Jaya, Jakarta Kamaliyah, Fithrah; Agustini, Sri
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 5 No. 2 (2026): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v5i2.2142

Abstract

This research is motivated by Government Regulation No. 58 of 2023, which introduced the Average Effective Rate (TER) for Article 21 Income Tax withholding effective January 1, 2024. Although the government insists TER is purely administrative, many employees and payroll practitioners view the fluctuating monthly withholdings as a hidden tax increase. This research aims to analyze the impact of calculating Article 21 Income Tax for employees before and after using TER implementation of PP 58/2023 at CV Lindrif Jaya using salary data samples of 5 employees from a total population of 35 employees. The theoretical foundation in this research is tax accounting that focuses on employee income. CV Lindrif Jaya uses income tax calculations based on applicable statutory regulations. The method used is comparative analysis by comparing Article 21 Income Tax calculations based on PP 58 of 2023 with the HPP Law Number 7 of 2021. The findings indicate that implementing the Average Effective Rate does not impose any additional tax burden on employees, despite noticeable fluctuations in monthly withholding amounts over the course of the year. Substantially, the total Article 21 Income Tax payable in one tax year remains the same as under the previous method. This is because a recalculation is performed in the final tax period to ensure that the taxes withheld during the year conform to the actual tax liability based on statutory provisions. Aside from keeping the annual tax burden neutral, TER is also designed to make tax administration easier for employers and withholding agents.
EFEKTIVITAS PERAN BPSK DALAM PENYELESAIAN SENGKETA KONSUMEN DITINJAU DARI DAYA IKAT PUTUSAN Agustini, Sri; Miasiratni, Miasiratni
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.v8i2.3728

Abstract

The Consumer Dispute Settlement Agency (BPSK) was established as an alternative dispute resolution body between consumers and business actors that emphasizes efficiency, simplicity, and low cost. Law Number 8 of 1999 on Consumer Protection stipulates that BPSK decisions are final and binding. However, in practice, the binding force and enforcement of BPSK decisions still encounter significant obstacles, particularly due to the possibility of filing objections before the District Court and the absence of independent executorial power. This study aims to analyze the effectiveness of BPSK’s role in resolving consumer disputes by focusing on the binding force and implementation of its decisions. This research employs a normative legal method using statutory and conceptual approaches. The findings indicate that although BPSK decisions are normatively declared final and binding, their practical effectiveness remains limited and has not fully ensured legal certainty for consumers. Therefore, strengthening the regulatory framework and enforcement mechanisms is necessary to enhance the effectiveness of BPSK in providing legal protection for consumers.Keywords: BPSK, Consumer Protection, Decisions
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
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.
Co-Authors Ahmad Dahlan ahmad yani Akhmad Dwi Priyatno Andi Syukriani ANDY BHERMANA, ANDY Anwar, Abdul Hijar Aprila, Nila Arafah , Kaharuddin Arief Fitrah Istiyanto Aslim, Muhammad Arika, Andri 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 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 Miasiratni Misnaniarti Misnaniarti Muliyani Muliyani Mustofa, Mutmainah 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 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