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ANALISIS PENERAPAN PERENCANAAN PAJAK PENGHASILAN BADAN GUNA MEMINIMALKAN PEMBAYARAN PAJAK PENGHASILAN BADAN PADA PT. BUMI SARANA BETON Andi Rustam; Mira Mira; Aswar Aswar; Ika Sartika
Jurnal Riset Perpajakan: Amnesty Vol 2 No 2 (2019): November 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v2i2.2536

Abstract

research is done with the aim to know how to apply the tax planning conducted by PT Bumi Sarana Beton To minimize the burden of the company's income tax. In this study, the literature and observations review was by conducting research on the field through live interviews and data retrieval, related documents from the company as well as the use of books, and internet media. The data obtained in the analysis using a descriptive analysis is to exercise data of the commercial financial statements and the existing fiscal reports. The results showed that the application of tax planning by the company has been in accordance with the prevailing tax laws and with the implementation of taxation planning hence the saving of income tax expenses amounted to Rp 133,456,401.
Cultural Intelligence Profiles of Guidance and Counseling Teachers Latif, Suciani; Aswar, Aswar; Amirullah, M; Harum, Akhmad
Konseling Edukasi : Journal of Guidance and Counseling Vol 7, No 1 (2023): Konseling Edukasi : Journal Guidance and Counseling
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/konseling.v7i1.22247

Abstract

Cultural Intelligence Profiles of Guidance and Counseling Teachers. Cultural bias is one of the inhibiting factors in guidance and counselling, so the process of guidance and counselling in schools is often less than optimal. One of these problems is identified by the low cultural intelligence of guidance and counselling teachers. This study aims to investigate the level of cultural intelligence of guidance and counselling teachers in providing services to students at school . The survey method with descriptive statistical analysis was used to obtain an overview of the level of cultural intelligence of guidance and counselling teachers, which was strengthened through the interpretation of the results of interviews with informants. Respondents in this study amounted to 81 people, who came from high school, and vocational junior high school levels in South Sulawesi. The results showed that the level of cultural intelligence of guidance and counseling teachers at the high school level was 19.5%; SMK was 21.88%, and SMP was 53.57%, which does not consider the cultural diversity of students (such as ethnicity, religion, language, socio-economic status, gender, etc.) in providing guidance and counseling services to students. It has implications for the inability of guidance and counseling teachers to develop multicultural-based service programs, at SMA 14.29%; SMK at 15,63%; and SMP at 21.43%. In general, this study illustrates the low cultural intelligence possessed by guidance and counseling teachers, so that a follow-up effort is in the form of development and training modules to enhance teacher guidance and counseling cultural intelligence.Keywords: Profile, Cultural Intelligence, Guidance and Counseling Teacher
Motivasi menjadi Guru Bimbingan dan Konseling (Studi Fenomenologi Terhadap Fresh Graduate) Irawan, Andi Wahyu; Aswar, Aswar
Konseling Edukasi : Journal of Guidance and Counseling Vol 4, No 1 (2020): Konseling Edukasi: Journal Of Guidance and Counseling
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/konseling.v4i1.7321

Abstract

Motivation to become a Guidance and Counseling Teacher (Phenomenology Study of Fresh Graduates): This study aims to find out the value of being a counseling guidance teacher at Senior High School in the city of Samarinda. The study used a qualitative approach with a phenomenological method. The research subjects were selected using purposive sampling in the criteria of fresh graduate and served as honorary teacher no more than one year, no more than 25 years old, and worked in a high school in the city of Samarinda. Data collected techniques were in-depth interviews and analyzed using Interpretative Phenomenological Analysis (IPA) techniques. The analysis technique sought to find meaning themes to become counseling guidance teachers. The results show three main themes, those are counseling guidance teachers interpreted as: 1) a soul calling; 2) to enjoy comfort; and 3) as a part-time job. The sub-theme of: 1) the soul calling is not profit oriented, realizing the future of students, and religious beliefs. The sub-theme of: 2) enjoy comfort that is a sense of comfort when students are helped, enjoy being parents for students, and to get life lessons. The sub-theme of: 3) part-time job is waiting to become civil servants and not easily laid off. Suggestion from this study are excepted to be a reference in helping counseling teachers in the process of valuing their work throught positive environmental conditioning to increase their productivity at work. Key Word: Fresh, Graduate, Work,  Guidance, and Teacher
PERSEPSI MASYARAKAT BARRU, SOPPENG, WAJO, DAN SIDRAP TERHADAP GERAKAN ABDUL KAHAR MUZAKKAR DI SULAWESI SELATAN Rusli, Mutmainnah; Sudiarti, Riskha; Risdayanti, Risdayanti; Jumriana, Jumriana; Aswar, Aswar
JURNAL LENTERA [PENDIDIKAN PUSAT PENELITIAN LPPM UM METRO] Vol 11, No 1 (2026): Jurnal Lentera Pendidikan Pusat Penelitian LPPM UM Metro
Publisher : LPPM UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jlpp.v11i1.5226

Abstract

Penelitian ini mengkaji persepsi masyarakat di empat kabupaten Sulawesi Selatan, yakni Barru, Soppeng, Wajo, dan Sidrap, terhadap Gerakan DI/TII yang dipimpin Abdul Kahar Muzakkar pada periode 1950–1965. Melalui metode sejarah lisan dan pendekatan kualitatif, penelitian ini menemukan bahwa masyarakat memiliki persepsi yang beragam. Sebagian memandang gerakan ini sebagai bentuk perlawanan terhadap ketidakadilan dan diskriminasi yang dialami putra daerah dalam tubuh militer dan pemerintahan pusat. Sebagian lain menyoroti cita-cita ideologis-keagamaan yang diusung, namun mengkritik metode kekerasan yang digunakan. Sementara itu, banyak masyarakat yang justru mengingat dampak negatif dari gerakan ini, seperti terror, pemerasan, pelarangan aktivitas ekonomi, serta trauma pengungsian yang berkepanjangan. Penelitian ini menyimpulkan bahwa persepsi masyarakat Basowasidrap terhadap Abdul Kahar Muzakkar bersifat ambivalen dan sangat dipengaruhi oleh pengalaman langsung, ikatan kekerabatan, serta pewarisan memori antargenerasi.
HUBUNGAN SMARTPHONE DENGAN KUALITAS TIDUR REMAJA DI SMA NEGERI 2 MAJENE irfan, irfan; Aswar, Aswar; Erviana, Erviana
Journal of Islamic Nursing Vol 5 No 2 (2020): Journal Of Islamic Nursing
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/join.v5i2.15828

Abstract

Gadgets are a technological tool that is currently developing rapidly. Technological developments require teenagers to use gadgets every day. The high use of gadgets at night will lead to insufficient healthy sleep needs in adolescents so that the quality and time of sleep is reduced. The purpose of this study was to determine whether there is a relationship between gadget use and adolescent sleep quality. This type of research is quantitative with a Cross Sectional Study approach with the Non Random Sampling method and the questionnaire used in the use of gadgets is the Smartphone Compulsion Test while the sleep quality questionnaire is the KKT. The sample used was 100 students. The results of the analysis that has been tested by Chi Square show that the hypothesis tested in the study is accepted with a significant value of 0.000, which means less than 0.05 (p> 0.05). It can be concluded that there is a significant relationship between the use of gadgets and the sleep quality of adolescents in SMA Negeri 2 Majene. It is hoped that teenagers can limit their use of gadgets and use gadgets properly without disturbing sleep quality. Keywords: Gadgets, Sleep Quality, Teenagers 
SEBARAN SPASIAL KASUS GIGITAN HEWAN PENULAR RABIES (GHPR) DI KABUPATEN KOLAKA UTARA Jumakil, Jumakil; Aswar, Aswar; Rusli Afa, Jusniar; Tina, Lymbran; Fithria, Fithria
Jurnal Spasial Vol 12, No 2 (2025)
Publisher : Program Studi Pendidikan Geografi Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/js.v12i2.11364

Abstract

There were 111 cases of Rabies Transmitter Animal Bites from January to December 2018 in North Kolaka Regency and 1 positive case of rabies (lyssa), to be precise in Lapai Village. In 2019, another GHPR case was found in North Kolaka Regency. There were 8 cases in February 2019, 22 cases in March 2019 and 1 case tested positive for rabies (lyssa), and 12 cases in April 2019. This type of research is descriptive observational with a spatial approach to determine the distribution of rabies transmitting animal bites in humans based on geographic information systems. The objects in this study were 42 cases of which were recorded in the 2019 KolakaUtara Regency Health Office report and 4 new cases which were found when the study was carried out. The total number of research objects was 46 cases of rabies transmitting animal bites. The results showed that rabies transmitter animal bites cases were spread throughout the Kolaka Utara Regency with the most distribution in Tandaumera Village with 8 cases (17.39%), while the lowest distribution of cases was in Sulaho, Lapai, Watumotoha, Tiwu, Tolala, Lawolatu, Puncak Monapa, Sarambu. , Pohu, Lapasi-pasi, Woise, Patowonua, Tahibua, Lawaki, Lawakara, Latowu each 1 case (0.22%).
MAKNA PERAN AYAH DITINJAU DARI PERSEPSI ANAK YATIM jusnita sari; Syamsul Bachri Thalib; Aswar Aswar
JURNAL PSIKOLOGI SKIsO (Sosial Klinis Industri Organisasi) Vol. 2 No. 1 (2020): JURNAL PSIKOLOGI SKIsO
Publisher : Fakultas Psikologi Universitas Indonesia Timur (UIT)

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

Abstract

This study aims to reveal and understand the meaning of the father's role in terms of perceptions of the orphan and its impact. The role of the father is to earn a living for the family, but the role of the father also has an effect on increasing the child's motivation, achievement and academic achievement. This study used a qualitative method with a descriptive approach with three orphans in Bone Regency as the subjects. The results of the study can be concluded that the perception of the role of the father of two out of three subjects tends to have a negative opinion because the subject feels disappointed, the subject understands that the father is a good educator for his child, but in fact the subject often gets physical violence if he makes a mistake without giving advice or direction first. While the perception of one subject tends to be positive because the subject understands the role of the father as the head of the household who is responsible and hardworking, this is in accordance with the expectations of the subject. The psychological impact of orphans can be seen from the perceptual aspects that arise, namely the cognitive component, the affective component and the conative component. Two out of three subjects tend to behave aggressively, get along wrong, less responsible because the subject loses the figure of a guide and educator so that the subject looks for new things in the surrounding environment. Meanwhile, one subject grew into a responsible, hard-working teenager. From the description above, it can be concluded that if the orphan perceives a positive father, the orphan will behave positively and vice versa. Keywords: Perception of orphans, father's role
Interactive-Based Academic Writing Instruction: A Model for Improving Students’ Writing Competence Abdul Rahman R.; Aswar Aswar
Jurnal Ilmiah Multidisiplin Amsir Vol. 4 No. 2 (2026): Juni
Publisher : AhInstitute of Research and Community Service (LP2M) Institute of Social Sciences and Business Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62861/jimat.v4i2.1337

Abstract

This study investigates the implementation of an interactive-based instructional model in teaching academic writing and its contribution to improving students’ writing competence in higher education. Academic writing has become an essential skill for university students, particularly in responding to the demands of scholarly communication and academic publication. However, many students still encounter difficulties in organizing ideas, developing arguments, maintaining coherence, and applying appropriate academic conventions. Traditional teacher-centered approaches are often considered less effective in fostering active engagement and critical thinking during the writing process. Therefore, this study proposes an interactive-based academic writing instruction model that emphasizes collaboration, discussion, feedback exchange, and active student participation. This research employed a qualitative descriptive approach involving university students enrolled in an Academic Writing course. Data were collected through classroom observations, interviews, documentation, and analysis of students’ writing performances. The findings indicate that the interactive-based instructional model significantly enhanced students’ engagement, confidence, and writing competence. Students demonstrated improvements in idea development, organization, academic vocabulary, grammatical accuracy, and critical argumentation. Furthermore, collaborative interaction between students and lecturers created a more supportive and reflective learning environment. The study concludes that interactive-based academic writing instruction provides an effective pedagogical framework for improving students’ academic writing competence and promoting active learning in higher education contexts.
HEGEMONI GRAMSCI DAN PRAKTIK KEAGAMAAN HABAIB DI INDONESIA Muhammad Rizky Shorfana; Aswar Aswar
Lisyabab : Jurnal Studi Islam dan Sosial Vol 6 No 2 (2025): Lisyabab, Jurnal Studi Islam dan Sosial
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Agama Islam Mulia Astuti (STAIMAS) Wonogiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58326/jurnallisyabab.v6i2.358

Abstract

This study underscores the pressing need to comprehend the religious practices of habaib in Indonesia within the conceptual framework of Antonio Gramsci's hegemony theory. This phenomenon can be attributed to the profound socio-religious influence of Habaib within Indonesian Muslim society. habaib is frequently regarded not only as a descendant of the Prophet Muhammad, but also as a moral and spiritual authority. This perspective prompts inquiries into the mechanisms through which cultural hegemony can be established by means of religious practices that are transmitted across generations. The present study aims to critically examine how Habaib religious practices, such as maulid, haul, and pilgrimage, act as tools of hegemony within the framework of civil and political society as understood by Gramsci. The methodological approach employed in this study is a qualitative one, incorporating a library research method, with a focus on the analysis of primary and secondary sources pertinent to the theoretical framework of hegemony and the historical context of Habaib. The results of this study demonstrate two significant conclusions. Firstly, Habaib religious practices function as a means of consensus building through symbolic domination in civil society. Secondly, Habaib's position as traditional intellectuals enables them to maintain cultural domination without the use of coercive power. This study demonstrates that religious practices function not only as spiritual activities, but also as a strategic instrument in the process of shaping and maintaining hegemony within Indonesian Muslim society. Key Word: Antonio Gramsci, Hegemony, Habaib
Co-Authors Abd. Aziz Ahmad Abdul Gani Abdul Rahman R. Adnan, Yudhi Afdal Afdal, Afdal Agussalim Djirong Ahmad Fudhail  Majid Akhmad Harum, Akhmad Akhmad Syarief Albar, Elyas Ali Mahmudi Alimuddin Caco Amirah Mustarin Amirullah, M Amirullah, M. Amirulllah, Muhammad Andi Alim, Andi Andi Baso Kaswar Andi Baso Kaswar Andi Hurul Auni Usman Andi Mappiare-AT, Andi Andi Rustam Anita, Nur Arfanda, Poppy Elisano Arifin Manggau, Arifin Arifin, Irfan Arifin, Zulkarnain Aris, Riska Aulyanti Arliandy, Arliandy Arlin Adam, Arlin Assidiq, Fauziah Ramadhany Astrid Apandi Astuty, Kamelia Atmajaya, Dedy Azwar Azwar Basran Nur Basir Buyung Buyung, Buyung Cahyadi, Dian Dedy Aswan Effendi, Bahman Erlangga Makawi, Faizal Erviana, Erviana Faizal Erlangga Makawi Fathirahman, Muhammad Fatimah, Andi Fauziyah Hijrina Febriansa, Febriansa Fithria, Fithria Fitri, Qawiyyan Fitri, Qowiyyan Fitriana Fitriana Geminastiti Sakkir Hamsar, Ismayanti Handono, Sulis Dri Hardiansyah Hardiansyah Harjuma, Harjuma Harmin Hatta, Harmin Hasbi Hasmyati, Hasmyati Heryati, Yati Hudain, Muh. Adnan Idham Idham Ika Sartika Indradewa, Rhian Iqbal, Muhammad Nurul IRA TASKIRAWATI Irawan, Andi Wahyu Irfan Irfan Izmi, Siti Asmaulul Jayadi, Karta Jumakil, Jumakil Jumriana Jumriana, Jumriana jusnita sari Khadijah, Sri Suci Lanye, Umar bin Makka Latif, Suciani Lugis, M. Muhlis Lukito Dwi Yuono, Lukito Dwi Lymbran Tina M. Amirullah M. Ramli Mandra, Mohammad Ahsan S Mardiyyah Hasnawi Ma’rifa Baharuddin Meta Dilianti Palimbunga Mira Mira MMSI Irfan ,S. Kom Muhammad Anas Muhammad Ishak Muhammad Muhaemin Muhammad Rizky Shorfana Munadhir Munadhir Munadiah Wahyuddin Munaing, Munaing Murtiadi Awaluddin Mustakim Mustakim Nadia Nadia Naim, Muhammad Nufadillah, Nurfadillah Nurabdiansyah, Nurabdiansyah Nurachmy Sahnir Nurdiawan, Handi Nurhayati Nurhayati Nurpadila Nurpadila Nurpadila, Nurpadila Parekke, Simon Priyadharmadi, Andry Pusadan, Faizal Ramadan Rasul, Rasul Ratnawati Ratnawati Risdayanti, Risdayanti Ristiawan, Ichsan Rozy, Fahru Rusli Afa, Jusniar Rusli, Mutmainnah Saputra A, Jeffriansyah Dwi Sarmini Shopie, Dwilma Shorfana, M. Rizky Shorfana, Muhammad Rizky Sijal, Mutakallim Sinring, Abdullah Sirama, Sirama Sofyan Salam Subekti, Fiqi Restu Suciarsyiani Suciarsyiani Sudiarti, Riskha Surono, Bambang Syahroni Syahroni Syamsul Bachri Thalib Syamsuryani, Andi Tahir, Abdul Tajuddin, Fatjri Nur Tri Cahyo Nugroho Trisdayanti, Andi Trisdayanti Tuarita, Adam Tuti Bahfiarti Umar, Nur Fadhilah Usman, Mukran H. Wardani, Ayunytyah Eka Zalsabila, Ayyesa Afrilia Zulfikri Zulfikri, Zulfikri