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Analisis Pengawasan Direktorat Jenderal Pajak atas Transparansi Pelaporan PPh Orang Pribadi Pengguna Kripto Anastasia, Anastasia; Budi Saptono , Prianto
Jurnal Ilmiah Administrasi Publik Vol. 9 No. 3 (2023): Jurnal Ilmiah Administrasi Publik (JIAP)
Publisher : Badan Penerbitan Jurnal (BPJ) FIA-UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jiap.2023.009.03.3

Abstract

The imposition of tax on crypto after the issuance of PMK 66 of 2023 with significant revenue realization requires in-depth supervision. This research aims to analyze the control by the DJP regarding transparency regarding the PIT reporting of crypto users. The research theory is the Supervision Theory. The analysis uses qualitative and secondary data collection techniques through literature studies and government agency documentation. The research results show that supervision by the DJP is carried out through CRMBI, exchangers, crypto tax reporting, and collaboration with relevant government institutions in optimizing crypto asset transaction monitoring data. This research concludes that the modernization of supervision by the DGT has been well-designed and implemented in stages. Based on the conclusions of the study that has been carried out, these findings provide suggestions for optimizing supervision for the DJP to prepare an integrated taxation system when reporting crypto users' Annual Income Tax Returns with innovative tax reporting feature applications from exchangers and implementing CRMBI specifically for the crypto asset transaction business process.
Peningkatan Kemampuan Menulis Deskripsi melalui Pemanfaatan Media Audio Visual Kelas V Rizki Zuliani; Anastasia Anastasia; Delia Putri Anjani
ANWARUL Vol 3 No 5 (2023): ANWARUL: Jurnal Pendidikan dan Dakwah
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/anwarul.v3i5.1432

Abstract

This study aims to improve students' description writing skills with audio video media in fifth grade students at SD Negeri Slapajang II. This type of research is classroom action research. The research subjects were fifth grade students. This classroom action research was conducted in two cycles with four components in each cycle, namely planning, action implementation, observation, and reflection. Data collection techniques used were questionnaires, observations (observations), interviews, and description writing tests. The data analysis technique used is a qualitative analysis technique. Criteria for success seen from the process and product. The success of the process is measured based on improving the learning process in a better direction. The success of the product is measured based on KKM achievement and better student scores. The results of this study indicate that the use of audio video media can improve the description writing skills of the fifth grade students of SD Negeri Slapajang II. Improvements can be seen in processes and products. Improving the quality of the process seen in student activities in learning. Improved process quality can be seen from the condition of students who are more active in asking questions, more enthusiastic, and more independent. Process quality improvement has a positive impact on product quality improvement.
Peran Orang Tua terhadap Implementasi Kurikulum Merdeka di SDN Gadang 2 Banjarmasin Nurlaili Fitriyah A; Riska Yulianita; Anastasia Anastasia; Wahidatun Ni’mah; Diani Ayu Pratiwi
MASALIQ Vol 5 No 3 (2025): MASALIQ: Jurnal Pendidikan dan Sains
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/masaliq.v5i3.5686

Abstract

This study is motivated by the limited research on parental involvement in the implementation of the Merdeka Curriculum, despite its significant impact on students’ academic achievement and character development, especially in elementary schools with limited resources. The study aims to explore the effects of low parental involvement on student learning and to identify its underlying causes at SDN Gadang 2 Banjarmasin. A qualitative case study approach was employed with 10 purposively selected participants, including parents, teachers, and the vice principal. Data were collected through semi-structured interviews, field observations, and document analysis, and examined using thematic analysis. The findings reveal that low parental involvement is primarily due to economic hardship, limited education, and social norms that perceive schooling as a mere formality. These results highlight the importance of strong collaboration between families and schools. The study concludes that raising parental awareness and reinforcing synergy among schools, families, and communities are essential to support the success of the Merdeka Curriculum. The research contributes theoretically to the literature on family roles in primary education and practically by recommending continuous parenting programs and intensive curriculum outreach by schools.