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All Journal Jurnal Online Mahasiswa (JOM) Bidang Perikanan dan Ilmu Kelautan Jurnal Promosi Pendidikan Ekonomi Jurnal Penelitian Sains Jurnal Pendidikan Islam JURNAL ILMIAH MAHASISWA AGROINFO GALUH Repertorium: Jurnal Ilmiah Hukum Kenotariatan Pustaka: Jurnal Bahasa dan Pendidikan Safari : Jurnal Pengabdian Masyarakat Indonesia Jurnal Ilmu Kesehatan dan Gizi Jurnal Sipil Terapan Jurnal Pendidikan Islam Pelayanan Unggulan: Jurnal Pengabdian Masyarakat Terapan Edumaspul: Jurnal Pendidikan
Lismawati Lismawati
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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Pencatatan Akuntansi Sesuai Aturan Perpajakan Guna Memanfaatkan Insentif Perpajakan Danang Adi Putra; Nikmah Nikmah; Lismawati Lismawati; Fachruzzaman Fachruzzaman; Deasy Emalia; Nurul Qomariah
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 5 No. 2 (2025): April: Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/safari.v5i2.2772

Abstract

This study aims to enhance the understanding of tax regulations among Small and Medium Enterprises (SMEs) in Bengkulu, Indonesia, and provide guidance on utilizing tax incentives through proper accounting practices. The research was conducted through a community service program for Liquid Fotocopy SME in Bengkulu, involving training sessions and direct mentoring to teach simple accounting methods for tax compliance. Workshops, surveys, and feedback mechanisms were employed to assess participants' comprehension of accounting and tax obligations. The study found significant improvement in participants' knowledge and skills in managing their businesses, particularly through practical accounting practices, which boosted their motivation and confidence. This enabled them to implement accurate tax calculations, especially once their revenue surpassed the personal tax allowance (PTKP). The findings highlight that training SMEs in basic accounting and tax regulations is crucial for improving financial management and complying with tax obligations. The study is limited to one SME in Bengkulu, with no consideration for regional variations or challenges faced by other SMEs in Indonesia.
The influence of technology on the development of PAI education on the intellectual intelligence of Yaspia Middle School students Lia Alviana; Lismawati Lismawati
Edumaspul: Jurnal Pendidikan Vol 8 No 1 (2024): Edumaspul: Jurnal Pendidikan
Publisher : Universitas Muhammadiyah Enrekang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33487/edumaspul.v8i1.7961

Abstract

Penggunaan teknologi memiliki dampak yang positif dan juga negatif tergantung pada kemampuan siswa SMP yaspia dalam memanfaatkannya . Kebijaksanaan dalam penggunaan Teknologi mempunyai pengaruh yang cukup besar bagi pembentukan kemampuan siswa dan akan berpengaruh terhadap tingkat kecerdasan intelektual siswa. Guru memiliki peran untuk dapat mengetahui perubahanperubahan yang terjadi selama tumbuh kembang Kecerdasan siswa Smp Yaspia Jakarta. Tujuan dari Penelitian ini akan menunjukkan seberapa besar perubahan yang terjadi pada siswa SMP yaspia jakarta setelah mereka menggunakan teknologi dan apakah pengaruh yang diberikan teknologi memiliki pengaruh yang positif atau negatif untuk tingkat kecerdasan siswa yang terdiri dari kecerdasan intelektual. Penelitian ini menggunakan metodologi deskriptif kualitatif(penelitian lapangan) dengan pengambilan data menggunakan kuisioner, wawancara dan observasi .pengolahan data, analisis data dan menyajikan data. Hasil penelitian menunjukkan bahwa teknologi memiliki dampak yang cukup baik untuk bidang kecerdasan intelektual siswa yang telah disebutkan dengan nilai yang diperoleh dari perhitungan kuisioner. Hasil perhitungan kuisioner untuk kecerdasan intelektual memiliki dampak positif
BERAKHIRNYA HAK GUNA BANGUNAN YANG MASIH MENJADI JAMINAN KREDIT DDENGAN HAK TANGGUNGAN Lismawati Lismawati
Repertorium: Jurnal Ilmiah Hukum Kenotariatan Vol. 5 No. 2 (2016): Repertorium
Publisher : Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28946/rpt.v5i2.192

Abstract

In the credit required a guarantee for the debt repayment and the Bank is one of the distributor of funds in the form of credit. Guarantee of debt repayment is usually in the form of certificate of land right. One is the land right is certificate of buildings right that have validity period. Expiration of buildings rights that were pledged as collateral for loans with mortgage would have the legal consequence of the existence of a security interest. In Article 18, paragraph 1, letter d Act Mortgage one of which led to the mortgage abolition is the abolishment of land rights. In this research the authors uses the normative research approach based on legislation and conceptual approaches. Data collection techniques with library materials and interviews and also the techniques conclusion with the deductive method. Results of research on the problems that the expiry of building rights as the object of credit guarantees stipulated in Law Number 4 of 1996 on the rights of dependents, the Indonesian Government Regulation Number 40 of 1996 on the right to cultivate (Mortgage), building rights and rights of use, the Regulation of the Minister of Agrarian / Head of the National Land Agency of the Republic of Indonesia Number 5 of 1998 on changes to building rights or the right to use the land burdened residential security rights into property rights and the legal arrangements for the termination of the buildings right is still the object of credit guarantees in the form of Mortgage while the Credit Agreement is not over yet set in the legislation, background Bank provides loans with building rights as the object of loan collateral that are from yuridical and business considerations, the law efforts that can be done of creditors as the holder of a security interest if the right to build an end that is making the promises in the Deed Granting Mortgage, requesting additional collateral, extension of rights, the right change and renewal of building rights.  Keywords : Guarantee, Building Rights, Mortgage
Sosialisasi Anti Bullying sebagai Upaya Preventif Perlindungan Hukum Anak di Lingkungan Sekolah Dasar Rana Luma Nafia; Putri Mela Dewi; Raditya Tri Wicaksono; Bidik Wisnu Permana; As’ari As’ari; Dwi Purnama Sari; Lingga Nararya Mukti; Prajna Aura Dzikriya; Tasya Azzahra Ichsan; Yesy Puspita Sari; Lismawati Lismawati; Josafat Michael Irawan; Salwa Rifdah Naffisah; Dwi Nugroho
Pelayanan Unggulan : Jurnal Pengabdian Masyarakat Terapan Vol. 3 No. 1 (2026): Februari: Pelayanan Unggulan : Jurnal Pengabdian Masyarakat Terapan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/unggulan.v3i1.3036

Abstract

Buillying is a form of violeincei that freiquieintly occuirs in school einvironmeints and can neigativeily affeict childrein’s psychological, social, and acadeimic deiveilopmeint. As suibjeicts of law, childrein havei thei right to reiceiivei proteiction from all forms of violeincei as reiguilateid by statuitory provisions. This Commuinity Seirvicei Program (Kuiliah Keirja Nyata/KKN) aims to increiasei stuideints’ awareineiss at SDN 2 Waydadi reigarding thei dangeirs of buillying and thei importancei of child leigal proteiction throuigh anti-buillying socialization activitieis. Thei meithod eimployeid was leigal couinseiling uising an eiduicational and participatory approach, incluiding mateirial preiseintations, inteiractivei discuissions, and thei provision of simplei casei eixampleis adapteid to thei agei leiveil of eileimeintary school stuideints. Thei reisuilts of thei activity indicatei an increiasei in stuideints’ uindeirstanding of thei deifinition and typeis of buillying, its impacts, preiveintion eifforts, and availablei forms of leigal proteiction as reiguilateid uindeir thei Child Proteiction Law, and thei Indoneisian Criminal Codei. This activity is eixpeicteid to seirvei as a preiveintivei eiffort to reiduicei buillying and to suipport thei creiation of a safei and child-frieindly school einvironmeint.
Co-Authors Agus Yuniawan Isyanto As’ari As’ari Bidik Wisnu Permana Danang Adi Putra Deasy Emalia Dwi Nugroho Dwi Purnama Sari Edison Edison Elsa Juniar Erny Erny Fachruzzaman Fachruzzaman Hafsah Hafsah Josafat Michael Irawan Julwansa Saragih Lia Alviana Lingga Nararya Mukti Mirna Ilza Neta Dian Lestari Nikmah Nikmah Norong Perangin-angin Nurul Qomariah Prajna Aura Dzikriya Putri Mela Dewi Raditya Tri Wicaksono Rana Luma Nafia Sahriyal Sahriyal Salwa Rifdah Naffisah Syarwani Ahmad Tasya Azzahra Ichsan Trisna Insan Noor Yesy Puspita Sari