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Pengaruh pengetahuan perpajakan, sosialisasi perpajakan, kesadaran pajak, dan sanksi pajak terhadap kepatuhan wajib pajak UMKM Utami, Intan; Suwarti, Titiek; Masdjojo, Gregornius N
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 1 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/a4jzz820

Abstract

One way to maximize tax revenue is that the DGT applies a self-assessment system. Indicators that need to be improved by taxpayers, including MSME actors, are knowledge of taxation, including tax calculations related to their business activities, as well as knowledge of the tax consequences of tax violations. To examine how the influence of information, socialization, knowledge, and tax sanctions on taxpayer compliance in micro, small and medium enterprises (MSMEs) in Semarang City, is the aim of this research. Semarang City MSME taxpayers became participants in this study. The data collection method was carried out by distributing questionnaires (Likert scale). Regression analysis using the SPSS 22 application was used as a data analysis method. The results of this study indicate that tax knowledge, tax socialization, and tax awareness simultaneously have a positive effect on tax obligations. This shows that the greater the knowledge, socialization, and awareness of taxes, the greater the MSME tax compliance. While the sanction variable has no effect on taxation, taxpayer compliance. This means that in this study, the taxpayer believes that tax sanctions are only limited to regulations.
Optimasi Minuman Serbuk Instan Antiobesitas menggunakan Metode Response Surface Methodology (RSM) Berbasis Rosela (Hibiscus sabdariffa l) Utami, Intan; Mardiah; Amalia, Lia; Aminah, Siti
JURNAL AGROINDUSTRI HALAL Vol. 9 No. 2 (2023): Jurnal Agroindustri Halal 9(2)
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jah.v9i2.9948

Abstract

Instant rosella anti-obesity drink is a beverage product in powder form, easily soluble in water, has a short rehydration time, practical in serving. This study aims to obtain an instant rosella anti-obesity drink formulation consisting of roselle extract, mangosteen peel extract, lemon extract and EGCG. This research was optimized using the Response Surface Methodology (RSM) method with a central composite design. Analysis of the formulation includes analysis of anthocyanin levels, levels of vitamin C in each formulation treatment. Based on the results of optimization of the anthocyanin and vitamin C content of instant anti-obesity drinks using the RSM method, formula 10 was obtained containing 4.75 g roselle, 0.2 g lemon extract, 0.5 g mangosteen peel extract and 0.0625 EGCG. This formula obtained anthocyanin levels of 895.72 mg/L and vitamin C levels of 53.3 mg/L with a powder drink pH of 2.5
Analisis Kebutuhan Pengembangan E-Modul Interaktif Ekonomi Digital Untuk Meningkatkan Literasi Ekonomi Mahasiswa Budiono, Desi; Utami, Intan
Promosi: Jurnal Program Studi Pendidikan Ekonomi Vol 12, No 2 (2024): Promosi
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jp.v12i2.12696

Abstract

The advancement of digital technology necessitates a transformation in learning approaches, including in Digital Economics courses. However, the available instructional media have not fully addressed students' needs in understanding technology-based economic concepts. This study aims to analyze the need for developing interactive e-module–based learning media in digital economics to enhance students’ economic literacy. This research employs a descriptive quantitative approach, involving 20 students from the Economic Education Program at Universitas Muhammadiyah Metro who had previously completed the Digital Economics course. The data were collected using a student questionnaire focused on their expectations regarding e-module features, covering eight key indicators. The results show that most students expect learning media to be interactive, user-friendly, visually appealing, and integrated with real-world digital economic practices. These findings highlight the urgency of developing adaptive interactive e-modules that align with the characteristics of the digital generation and support active learning processes. The study concludes that students have high expectations for the presence of digital economics learning media capable of enhancing economic literacy and overall learning engagement.
Analisis Motivasi Orang Tua Memilih Sekolah Berbasis Islam (Studi Kasus SMP Plus Ja-Alhaq Kota Bengkulu) Yulianti, Rahma; Nasron; Utami, Intan
GHAITSA : Islamic Education Journal Vol. 4 No. 2 (2023): Juni
Publisher : Yayasan Darusssalam Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62159/ghaitsa.v4i2.591

Abstract

Pendidikan merupakan hal yang bersifat mutlak dan tidak bisa dipisahkan dari kehidupan manusia, baik dari kehidupan pribadi, keluarga maupun dalam kehidupan berbangsa dan bernegara. Bagi umat Islam, lembaga pendidikan yang memenuhi harapan ialah lembaga pendidikan yang didalamnya terdapat pelajaran umum dan juga pelajaran agama Islam, artinya bukan sekedar lembaga yang di dalamnya diajarkan pelajaran umum saja, melainkan lembaga pendidikan yang secara garis besar bernapaskan Islam. diberikan sekurang-kurangnya 70% disamping mata pelajaran umum. Sekolah Berbasis Islam menjadi pilihan orang tua dalam menyekolahkan anaknya. Oleh karena itu, Anak-anak yang berpendidikan di sekolah berbasis Islam memiliki karakter religius yang lebih unggul dari anak yang bersekolah umum. Apa saja faktor yang mendominasi motivasi orang tua memilih Sekolah Berbasis Islam ( SMP Plus Jâ-alHaq Kota Bengkulu ) ?. Metode yang dilakukan untuk pengumpulan data ini dengan wawancara informasi dilapangan, proses ini diteruskan sampai pada suatu keadaan yang dirasakan tidak ditemukan lagi informasi yang baru. Jumlah informasi yang di wawancarai tidak dibatasi tapi berhenti setelah masalah [terjawab hal ini dimaksudkan untuk memperoleh data yang diteliti. Berdasarkan hasil penelitian dapat disimpulkan bahwa Faktor nilai agama islam, iman dan takwa yang mendominasi motivasi orang tua dalam menyekolahkan anak di SMP Plus Ja alHaq dilihat dari keinginan orang tua agar anaknya menjadi berakhlak mulia, anak yang sholeh dan sholeha, beriman dan bertakwa, rajin beribadah, jujur, menghormati orang tua dan mendapatkan prestasi. Faktor lainnya kualitas guru, biaya, sarana prasarana dan jarak tempuh menuju sekolah.hasil penelitian ini dapat memberikan keterangan sebagai masukan para orang tua untuk menyekolahkan anaknya disekolah berbasis islam ( SMP Plus Ja alHaq Kota Bengkulu ).
APLIKASI KEGIATAN RIYADHAH DALAM MEMBENTUK AKHLAK SANTRI (Studi Kasus di MA Pancasila Kota Bengkulu) Koesmeiran, Hengki; Kasmantoni; Utami, Intan
JPT : Jurnal Pendidikan Tematik Vol 3 No 2 (2022): Agustus
Publisher : Yayasan Darussalam Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62159/jpt.v3i2.542

Abstract

Moral decadence does not only hit government officials, but also teenagers who will become the successors of the nation's struggle. In handling morals or morals it takes a long time that is sustainable and is istiqomah in guiding students. One effort that can be made to change a person's character is through the application of riyadhah which is used as a center for changing bad behavior to be directed into good behavior. As applied in the Pancasila Islamic Boarding School, namely dhikr and fasting. The formulation of the problem in this study is how the application of riyadhah activities in shaping the morals of students and what are the obstacles in the application of riyadhah activities. This study aims to describe the application of riyadhah activities in shaping the morals of students. This type of research is descriptive qualitative, as the primary data are the administrators and students of the Pancasila Islamic Boarding School in Bengkulu City and the secondary data are the results of interviews, literature, books, and other literature. Data collection techniques using observation techniques, interviews and documentation. The results of the research from observations and interviews that the application of riyadhah activities in shaping the morals of students through riyadhah dhikr and fasting activities have been applied properly and in accordance with applicable rules.
Persepsi Orang Tua Tentang Nilai-Nilai Pendidikan Islam Dalam Film Kartun Upin Dan Ipin Pada Episode Tema Ramadhan Puspita, Nilma; Utami, Intan
JPT : Jurnal Pendidikan Tematik Vol 5 No 3 (2024): Desember
Publisher : Yayasan Darussalam Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62159/jpt.v5i3.554

Abstract

This research is motivated by the importance of the role of Islamic education. In the application of Islamic educational values ​​for children, it must be given according to their circumstances, one of which is by presenting educational entertainment that makes children happy and learns from the entertainment. Television shows such as films and educational videos can be presented to children as a fun learning medium. One of the films that has educational value about educational values ​​is the cartoon film Upin and Ipin, the episode of the Ramadan theme. This study was conducted to examine the parents' perception of the values ​​of Islamic education in the cartoon film Upin and Ipin, the episode of the Ramadan theme. The type of research used in this research is qualitative research, which is research that is intended to understand the phenomenon of what is experienced by the object of research by descriptive in the form of words and language. Based on the results of research that has been carried out by conducting interviews with 18 parent informants, the values ​​of Islamic education in the cartoon film Upin and Ipin in the Ramadan theme episode are religious values, moral messages, morals and tolerance as well as positive behavior. Such as teaching worship, teaching about prayer and fasting and being able to help children learn to pray and fast. In addition, moral messages such as helping, respecting elders, friendship, learning and playing together, protecting the environment, not lying. In the cartoon, Upin and Ipin tell of patience in fasting waiting to break the fast, patiently holding back hunger and thirst, being patient when there are trials in fasting. In the cartoon, Upin and Ipin provides lessons about morals, including morals towards God, morals towards oneself and morals towards fellow human beingsKeywords: Learning Media,Learning Videos, Concept Understanding
PENERAPAN PEMBELAJARAN LURING SISTEM SHIFT (GANJIL GENAP) PADA PEMBELAJARAN PENDIDIKAN AGAMA ISLAM PADA ERA NEW NORMAL DI SD NEGERI 61 KOTA BENGKULU Arfai; Satria, Irwan; Utami, Intan
JPT : Jurnal Pendidikan Tematik Vol 2 No 3 (2021): Desember
Publisher : Yayasan Darussalam Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62159/jpt.v2i3.560

Abstract

The problem in this research is that the spread of the corona virus has occurred in various areas in Bengkulu Province which has an impact on education, especially in the learning process which has changed from face-to-face learning to a shift learning system. The purpose of this study is to describe how the Application of Offline Learning Shift System (Odd Even) in Islamic Religious Education Learning in the New Normal Era and the positive and negative impacts of shift learning in SD Negeri 61 Bengkulu City. The research method used is descriptive qualitative by means of field research, and uses 3 data collection techniques, namely: Observation, interviews and documentation. The location of this research is at SD Negeri 61 Bengkulu City, precisely on Jalan Timur Indah Rt 06 Singaran Pati District, Bengkulu City. The results of this study are to determine the application of the Shift System Offline Learning (Odd Even) in Islamic Religious Education Learning in the New Normal Era at SD Negeri 61 Bengkulu City.
PERAN EKSTRAKURIKULER ROHANI ISLAM (ROHIS) PADA PEMBELAJARAN PAI SAAT PANDEMI COVID-19 DI SMAN 1 KOTA BENGKULU Febrianto, Redo; Zulkarnain; Utami, Intan
JPT : Jurnal Pendidikan Tematik Vol 2 No 3 (2021): Desember
Publisher : Yayasan Darussalam Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62159/jpt.v2i3.561

Abstract

Ekstrakurikuler Rohis merupakan suatu wadah pembinaan keagamaan yang dikelola oleh siswa serta pembina Rohis, sehingga secara struktural dan operasionalnya sudah dapat dikatakan sebagai suatu ekstrakurikuler yang mempunyai kepengurusan, tujuan dan dapat memberikan dukungan terhadap pelajaran agama Islam. Pada masa Pandemi Covid-19 hari ini, peran Rohis tentu sangat mendukung untuk memberikan pemahaman terkait dengan agama Islam. Penelitian ini bertujuan untuk: (1) Untuk mengetahui peran dari ekstrakurikuler Rohani Islam pada pembelajaran PAI saat Covid-19 di SMAN 1 Kota Bengkulu. (2) Untuk mengetahui apa saja faktor pendukung dan penghambat dari peran ekstrakurikuler Rohani Islam pada pembelajaran PAI Saat Pandemi Covid-19 di SMAN 1 Kota Bengkulu. Jenis Penelitian ini adalah penelitian Kualitatif. Subjek penelitiannya adalah pengurus Rohis SMAN 1 Kota Bengkulu. Tehnik pengumpulan data yang digunakan adalah wawancara, observasi dan dokumentasi. Hasil penelitian menunjukkan bahwa: (1) Rohis SMAN 1 Kota Bengkulu dapat memberikan peran pada pembelajaran PAI saat Pandemi Covid-19 melalui program-program kerja baik mingguan hingga tahunan dan anggota Rohis menjadi teladan dalam bersikap, bertindak dan disiplin dalam beribadah dalam kehidupan sehari-hari. (2) Faktor pendukung dan penghambat dari peran Ekrakurikuler Rohis yakni: Dukungan dan dorongan yang besar dari pihak sekolah dan guru dalam memfasilitasi kegiatan-kegiatan Rohis dan faktor penghambat, kurangnya antusiasme peserta didik untuk bergabung dalam ekstrakurikuler Rohis.
PENERAPAN TEORI BELAJAR KONSTRUKTIV PEMBELAJARAN FIQIH TENTANG MAKANAN HALAL DAN HARAM MENGGUNAKAN MEDIA VIDEO DI KELAS VI MADRASAH IBDITAIYAH NEGERI 01 KOTA BENGKULU Ilhamuddin; Satria, Irwan; Utami, Intan
JPT : Jurnal Pendidikan Tematik Vol 2 No 2 (2021): Agustus
Publisher : Yayasan Darussalam Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62159/jpt.v2i2.569

Abstract

The problem is to be less attractive in fiqih halal and haram in fiqih learning by using the lecture theory. So with this problem researchers are doing research using constructive study theory using video media. The study aims at the application of fiqih constructions of halal and haram learning using video media in the 01 state state of bengkulu. The study USES the PTK method (class action research). This research sample is 33 students. The value of teacher or researcher activity on cycle I is 77.5 and then in cycle ii increases to 87.5. Whereas the value of student activity on cycle I was 80 then in cycle ii increased to 87.5. It shows that the value of teacher and student activity is showing on very good kreteria. There is an increased motivation for learning in halal and haram learning materials in the classroom vi min 01 of bengkulu. At least a good category of student learning motivation presentation on the I cycle of 86.21% previously on pre-cycle implementation of only 25%, on cycle ii increased to 90%. This suggests that learners have had the high motivation to learn the fiqih subjects halal and haram food.
Peran Ibu Sebagai Madrasah Pertama Dalam Keluarga ( Studi Kasus Pada Masyarakat Gang Asholihin Kecamatan Kepahiang Kabupaten Kepahiang) Citra Anabella, Ridh Tania; Nasron; Utami, Intan
GHAITSA : Islamic Education Journal Vol. 4 No. 2 (2023): Juni
Publisher : Yayasan Darusssalam Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62159/ghaitsa.v4i2.584

Abstract

: Penelitian ini membahas tentang peran ibu sebagai madrasah pertama dalam keluarga. Wanita yang sudah berkeluarga secara otomatis memiliki peran ganda yaitu dirumah sebagai istri bagi suami dan ibu bagi anak-anaknya, serta sebagai wanita dengan tugas pekerjaannya. Permasalahan dalam penelitian ini terlihat dari kegiatan ibu yang pagi-pagi sudah berangkat ke pasar berdagang karena untuk membantu suami mencari nafkah dan pulangnya sudah sore dan sebagai akibatnya banyak ditemui sekarang kejadian di masyarakat, seperti anak yang tidak patuh kepada ibu, kenakalan remaja, dan lainnya. Tujuan penelitian ini Untuk mengetahui bagaimana peran ibu sebagai madrasah pertama dalam keluarga Gang Asholihin Kecamatan Kepahiang Kabupaten Kepahiang. Metode penelitian yang digunakan adalah Deskriptif Kualitatif dengan cara penelitian lapangan, dan menggunakan 3 tehnik pengumpulan data yaitu: observasi, wawancara dan dokumentasi. Lokasi penelitian ini berada di Gang Asholihin Kecamatan Kepahiang Kabupaten Kepahiang. Berdasarkan hasil penelitian dapat disimpulkan bahwa peran ibu sebagai madrasah pertama dalam keluarga pada anak di Gang Asholihin Kecamatan Kepahiang Kabupaten Kepahiang yaitu dalam hal pemberian pengawasan serta pengajaran tentang ilmu pengetahuan, ibadah, dan akhlak masih sangat kurang.