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All Journal Indonesian Journal of Geography Transmisi: Jurnal Ilmiah Teknik Elektro Sosiohumaniora Jurnal Pendidikan Sains Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan JAM : Jurnal Aplikasi Manajemen Journal of Engineering and Technological Sciences JABE (Journal of Accounting and Business Education) Edufisika: Jurnal Pendidikan Fisika Jurnal Pendidikan: Teori, Penelitian, dan Pengembangan Journal of Mechanical Engineering Science and Technology JPSE (Journal of Physical Science and Engineering) Jurnal Pajak Indonesia (Indonesian Tax Review) Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Pendidikan Fisika Kinerja: Jurnal Ekonomi dan Manajemen Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JURNAL MANAJEMEN Tarbawi : Jurnal Ilmu Pendidikan CARADDE: Jurnal Pengabdian Kepada Masyarakat JURNAL PENDIDIKAN TAMBUSAI Buletin Ilmiah Marina : Sosial Ekonomi Kelautan dan Perikanan Aktiva : Jurnal Akuntansi dan Investasi Kasuari: Physics Education Journal (KPEJ) Jurnal Karinov Jurnal Informatika Ekonomi Bisnis Jurnal Borneo Humaniora RESEARCH AND DEVELOPMENT JOURNAL OF EDUCATION (RDJE) Jurnal Manajemen Perhotelan dan Pariwisata Journal of Community Service and Empowerment Pena : Jurnal Ilmu Pengetahuan dan Teknologi Studies in Learning and Teaching Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Agristan Educoretax Journal of Applied Business, Taxation and Economics Reseach Journal Of World Science Jurnal Multidisiplin Madani (MUDIMA) International Journal of Humanities Education and Social Sciences Formosa Journal of Applied Sciences (FJAS) Economic Reviews Journal Journal of Finance and Business Digital (JFBD) International Journal of Economics and Management Research Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Pena Dimas: Jurnal Pengabdian Masyarakat Journal of Education Method and Learning Strategy International Journal of Education, Language, Literature, Arts, Culture, and Social Humanities Prosiding Seminar Nasional Pengabdian kepada Masyarakat (SINAPMAS) Economic Development Analysis Journal Economic Education Analysis Journal Bina Bangsa International Journal of Business and Management Journal of Engineering and Technological Sciences Social Sciences Journal (SSJ)
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Identifying Students’ Incorrect Common-Sense Knowledge in Forces and Motion: Recommendations for Developing Computer-Based Learning Media Adha, Ahmad Ridlotul; Sutopo, Sutopo; Nasikhudin, Nasikhudin
Jurnal Pendidikan Sains Vol 11, No 4: December 2023
Publisher : Sekolah Pascasarjana Universitas Negeri Malang (UM)

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Abstract

Conceptual understanding is a crucial area in physics education research, focusing on students’ comprehension of fundamental principles. Force and motion, integral topics within this field, are inherently linked to students’ daily experiences. Numerous studies have identified the persistence of common sense knowledge among students. This research presents a literature review aimed at identifying such consistently held misconceptions. We analyzed 17 papers sourced from Publish or Perish 8, Google Scholar, and Scopus. Our analysis revealed that the concepts of impetus and active force are the most persistent forms of common sense knowledge, influenced by real-life experiences. Additionally, students’ difficulties with kinematics tend to diminish over time. With advancements in technology and educational methodologies, it is anticipated that these incorrect common sense understandings can be progressively reduced and eventually eliminated.DOI: https://doi.org/10.17977/jps.v11i42023p123
Analysis of interest expense deduction in transfer pricing dispute in Indonesia Nasikhudin, Nasikhudin; Supriyadi, Supriyadi
Educoretax Vol 4 No 9 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i9.1115

Abstract

This study provides a comprehensive examination of interest expense disputes within the context of transfer pricing in Indonesia. Multinational enterprises frequently employ transfer pricing mechanisms to reduce their tax obligations, often leading to legal challenges in tax courts. The research employs a qualitative methodology, focusing on a detailed analysis of several tax court verdicts related to interest expense disputes. The primary dataset comprises appellate verdicts available from the official tax court repository. The study identifies key factors influencing the outcomes of such disputes, including the strength of the evidence presented, the consistency between recorded contracts and actual economic conditions, coherence between transfer pricing documentation and real-world practices, the legitimacy and rationality of the loan arrangements, utilization of reliable comparability data, and substantive arguments concerning the applicability of the Debt-to-Equity Ratio (DER) for assessing interest expense reasonableness. Furthermore, the research underscores crucial considerations for taxpayers, such as the role of DER in determining expense reasonableness, the regulatory framework governing interest-free loans, methodologies for applying the arm’s length principle in interest expense transactions, and the importance of meticulous documentation in transfer pricing files (TP Documentation).
The Effect of MSME Development on GRDP in East Java Post-Pandemi Covid-19 Wardani, Vindi Kusuma; Nasikh, Nasikh
Bina Bangsa International Journal of Business and Management Vol. 3 No. 1 (2023): Bina Bangsa International Journal of Business and Management
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/bbijbm.v3i1.54

Abstract

Micro, Small, and Medium Enterprises (MSMEs) around the world are considered an important segment of any economy. The pandemic that has had an impact on the economic sector has also had an impact on the MSME sector. Economic growth in the regions can be seen from the value of the Gross Regional Domestic Product (GRDP). MSMEs are East Java GRDP boosters. This research was conducted with the aim of knowing the effect of the development of Micro, Small, and Medium Enterprises (MSMEs) on the Gross Regional Domestic Product (GRDP) in East Java after the Covid-19 pandemic. The research method used is descriptive with a quantitative approach. The data analyzed in this study is time series data from the 2016-2020 period obtained from the Central Statistics Agency (BPS) and the MSME Cooperative Office, East Java Province. Data analysis in the study used SPSS 26 for windows. The tests used are the Normality Test and Simple Linear Regression Test. The results obtained in this study are that the number of MSMEs has increased every year, but in 2020 the number of MSMEs decreased from the previous year, namely 1,316,400,000,000.00. The GRDP of East Java Province in 2016-2020 based on constant prices showed a significant increase, but in 2020 the GRDP of East Java Province experienced a contraction compared to the previous year, which was 2,299,460,000,000.00. The results of the Classical Normality Assumption Test show that the processed data is normally distributed. The test results show the sig. (2-tailed) at 0.200 means the sig value > 0.05. The direction of influence of MSMEs on GRDP is positive. The t-test shows the value of t-count > t-table. So it can be concluded that there is a significant influence of MSMEs on the GRDP of East Java Province in 2016-2020 of 100%
Development of Business Knowledge Sharing Program for Increasing Entrepreneurial Intention Realize Young Generation Towards a Golden Indonesia Bachrodin, Hanis; Nasikh, Nasikh; Wardana, Ludi Wishnu
Economic Education Analysis Journal Vol. 13 No. 3 (2024): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/mr7ed819

Abstract

This study aims for know how influence Entrepreneurship education and visiting program variables industry on entrepreneurial intention which is moderated by the MSME business knowledge sharing variable among State Vocational School students in the district Jombang. The study focuses on State Vocational School students in Jombang Regency, with a sample of 155 respondents drawn from five different schools in the region. The sampling technique employed was non-probability sampling, specifically purposive sampling, ensuring that the selected participants were involved in entrepreneurship education and industry visit programs relevant to the research. Data was collected through a questionnaire consisting of 21 questions, which was distributed via directly to respondents. The data analysis was carried out using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the aid of Smart PLS 3.0 software, allowing for an in-depth examination of the relationships between entrepreneurship education, industry visit programs, and entrepreneurial intention, moderated by the MSME business knowledge sharing variable. Research result This show that entrepreneurship education and industry visit programs have an influence to entrepreneurial intention. On the side Others, entrepreneurship education and industry visit programs have an influence to entrepreneurial intention which is moderated by MSME business knowledge sharing. Conclusion of study This is an influential entrepreneurship education and industry visit program to entrepreneurial intention. MSME business knowledge sharing is capable moderate’s entrepreneurship education and industry visit programs with entrepreneurial intention.
Pengembangan Archery Zone sebagai Objek Sport Education Lembah Dilem Wilis Kabupaten Trenggalek Diantoro, Markus; Hidayah, Ade Siyanti Nurul; Nasikhudin, Nasikhudin; Utomo, Joko; Nurmayanti, Nadea Catur
Prosiding Seminar Nasional Pengabdian kepada Masyarakat (SINAPMAS) 2024: Membangun Masyarakat Berkelanjutan melalui Penerapan Teknologi di Era Society 5.0
Publisher : Prosiding Seminar Nasional Pengabdian kepada Masyarakat (SINAPMAS)

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Abstract

Lembah Dilem Wilis yang berlokasi di Kabupaten Trenggalek merupakan agroeduwisata yang dikembangkan untuk memberikan pembelajaran kepada wisatawan mengenai teknologi pertanian sejak jaman Belanda. Agroeduwisata Dilem Wilis memang lokasi yang sangat cocok untuk berwisata dan mulai dikembangkan pemerintah bersama masyarakat. Strategi pengembangan agroeduwisata Dilem Wilis digunakan untuk mendatangkan wisatawan dengan daya tarik yang dimiliki. Perencanaan pengadaan instalasi Archery Zone di Dilem Wilis dapat menjadi daya tarik bagi wisatawan. Wahana memanah (archery) adalah suatu cabang olahraga yang menggunakan busur panah dan anak panah dalam pengaplikasiannya, dengan melepaskan anak panah melalui lintasan menuju sasaran pada jarak tertentu. Hal ini dirasa cocok karena kondisi alam yang mendukung dan belum adanya fasilitas wahana di kawasan ini. Hal yang harus diperhatikan dalam pengadaan ini yaitu perlunya tingkat keamanan yang tinggi saat pengujian, pemakaian wahana, dan jumlah set perlengkapan keamanan yang memadai supaya dapat menampung banyaknya peserta yang ingin melakukan wahana ini. Pembukaan wahana ini dilakukan dengan beberapa langkah, mulai dari perizinan pembukaan lahan, perangkaian set perlengkapan panahan, uji coba dan pelatihan singkat, serta penyerahan set perlengkapan wahana Archery Zone kepada pihak pengelola Dilem Wilis, Kabupaten Trenggalek. Kata kunci— archery, sport education, dilem wilis, pengabdian masyarakat, pengembangan ekonomi lokal.
Implementasi Soil Bioengineering Dengan Penanaman Pohon Guna Menanggulangi Longsor di Dillem Wilis Trenggalek Nasikhudin, Nasikhudin; Diantoro, Markus; Lestari, Sri Rahayu; Fikri, Ahmadani Darul; Febriani, Candra Putri
Prosiding Seminar Nasional Pengabdian kepada Masyarakat (SINAPMAS) 2024: Membangun Masyarakat Berkelanjutan melalui Penerapan Teknologi di Era Society 5.0
Publisher : Prosiding Seminar Nasional Pengabdian kepada Masyarakat (SINAPMAS)

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Abstract

Lembah Dillem wilis merupakan salah satu destinasi wisata agrowisata yang terletak di Kabupaten Trenggalek. Dengan kondisi lahan yang cenderung berbukit-bukit dan alamnya yang indah serta perkebunan yang masih alami dengan lereng yang cukup landai. Akses jalan yang masih terlihat berbatuan dan berlumpur serta terdapat lahan kosong yang belum dikembangkan dan berada di kawasan mudah terjadinya longsor. Maka, membutuhkan sebuah solusi untuk meminimalisir terjadinya longsor agar tidak mengurangi potensi alam dan budaya yang dimiliki kawasan tersebut. Dalam kegiatan pengabdian kepada masyarakat ini bertujuan untuk menerapkan Soil Bioengineering dengan penanaman tanaman konservasi di kawasan Dillem wilis. Tanaman konservasi yang ditanam adalah tanaman bambu yang memiliki potensi konservasi yang tinggi. kegiatan ini dimulai dengan observasi sampai implementasi dan serah terima produk. Hasil kegiatan pengabdian ini, selain untuk meminimalisir terjadinya bencana longsor pada kawasan Dillem wilis juga membantu masyarakat untuk menjadikan kawasan lebih asri lagi dan menjaga serta memajukan potensi alam dan budaya yang dimiliki. Kata kunci— Dillem Wilis, Soil Bioengineering, Penananaman Pohon , Tanah Longsor.
Analysis of Local Economic Development (LED) in Gunung Sewu Geopark (Case Study on Geosite Gunungkidul, DIY Province) Azizah, Puspa Dewi; Nasikh, Nasikh; Soesilowati, Etty
Journal of Finance and Business Digital Vol. 3 No. 4 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v3i4.12638

Abstract

Indonesia is rich in geological heritage, including the Gunung Sewu Geopark, a significant geotourism site. However, excessive tourism threatens its sustainability, highlighting the need for an effective geotourism development strategy. This study examines local economic development in Gunungkidul Regency, focusing on six dimensions: target groups, location factors, policy focus, sustainable development, governance, and management processes. Using a descriptive quantitative approach, the findings reveal that four dimensions are in excellent condition, while two are in good condition. Despite its commendable state, the geopark requires strategies prioritizing local economic development, as the local economy is key to sustainable geopark management. Addressing the leverage factors in each dimension can enhance the sustainability of Gunungkidul’s geotourism, ensuring long-term benefits for the community and the environment.
Systematic Literature Review: SSCS (Search, Solve, Create and Share) Learning Model on The Understanding and Mastery of Physics Concepts Riska, Fati Matur; Parno, Parno; Nasikhudin, Nasikhudin
Kasuari: Physics Education Journal (KPEJ) Vol. 8 No. 1 (2025): June 2025
Publisher : Universitas Papua, Jurusan Pendidikan Fisika FKIP Unipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37891/kpej.v8i1.831

Abstract

This study aimed to explore and evaluate the effects of the SSCS (Search, Solve, Create dan Share) model on the understanding and mastery of physics concepts. The research employed a Systematic Literature Review (SLR) with a PRISMA framework, involving stages such as identification, screening, assessing eligibility, and selecting final articles for analysis. Data were gathered from the Scopus, Google Scholar and Garuda databases, focusing on articles published between 2014 and 2024. The search process identified 6 articles relevant discussing the SSCS learning model and its impact on understanding and mastering physics concepts. The results revealed that the SSCS model significantly enhanced the understanding and mastery of physics concepts. Research on the SSCS model focusing on enhancing the understanding and mastery of physics concepts remains highly limited. Therefore, further implementation of this instructional model in physics education is highly recommended.
THE EFFECT OF EXPERIENTIAL LEARNING-BASED SCIENCE INTEGRATED LEARNING ON STUDENTS' INTERPERSONAL COMMUNICATION ON HEAT AND TEMPERATURE MATERIALS Dinda Indrianingrum; Lia Yuliati; Nasikhudin, Nasikhudin
EduFisika: Jurnal Pendidikan Fisika Vol 10 No 1 (2025): EduFisika: Jurnal Pendidikan Fisika Volume 10 Nomor 1 April 2025
Publisher : Program Studi Pendidikan Fisika FKIP Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59052/edufisika.v10i1.42721

Abstract

This study aims to analyze the effect of a Science Integrated Learning model based on Experiential Learning on students' interpersonal communication skills in the context of heat and temperature material. A mixed methods approach with a sequential explanatory design was employed. In the quantitative phase, an experimental design was used involving both control and experimental groups. The sample consisted of 66 high school students selected through purposive sampling. Instruments included a student questionnaire and interview guidelines. Quantitative data analysis were analyzed using an independent t-test. The results showed that students who participated in the Science Integrated Learning model based on Experiential Learning a significantly greater improvement in interpersonal communication compared to students who just with the Science Integrated Learning method (p <0.05). In the qualitative phase, in-depth interviews were conducted to explore factors that supported the effectiveness of the model. The qualitative findings revealed that students experienced notable improvements in communication, particularlyin the aspects of openness, empathy and supportiveness. These findings indicate that the experience-based learning positively influences students' interpersonal communication skills. This research offers a novel integration of the Science Integrated Learning model with the Experiential Learning approach to enhance students’ interpersonal skills while learning physics. Unlike previous studies that focused primarily on cognitive outcomes or applied these models independently, this study uniquely combines both to address students’ conceptual understanding and social communication skills simultaneously
INOVASI SIMULATOR DAN ALAT UJI PERFORMA HYBRID STORAGE SYSTEM BATERAI DAN SUPERKAPASITOR Afrianda, Teguh; Diantoro, Markus; Harly, Muchammad; Nasikhudin, Nasikhudin; Mubarak, Bagja Rahmat; Aturroifah, Nuviya Illa Muthi
Transmisi: Jurnal Ilmiah Teknik Elektro Vol 27, No 2 April (2025): TRANSMISI: Jurnal Ilmiah Teknik Elektro
Publisher : Departemen Teknik Elektro, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/transmisi.27.2.77-82

Abstract

Penyimpanan energi merupakan komponen terpenting dalam sistem penggerak kendaraan listrik atau electric vehicles (EV). Hybrid storage system yang menggunakan baterai dan superkapasitor banyak digunakan karena dapat menghasilkan sistem penyimpanan energi listrik yang baik dengan kapasitas penyimpanan besar, kepadatan daya dan kepadatan energi tinggi, siklus charge-discharge cepat, dan cycle life panjang. Namun, pengaplikasian hybrid storage system pada kendaraan listrik memerlukan banyak komponen pendukung dan parameter kompleks yang digunakan untuk menciptakan sistem penyimpanan energi pada kendaraan listrik yang efektif. Sistem simulator diperlukan untuk memudahkan analisis dan investigasi kinerja perangkat penyimpanan energi pada teknologi kendaraan listrik. Pada penelitian ini, dilakukan inovasi pembuatan simulator dan alat uji coba performa gabungan baterai LiFePO4 dan superkapasitor berbasis kontroler dan motor BLDC, dengan memperhatikan pengaruh gaya gesek dan laju kecepatan yang menyerupai kondisi sebenarnya. Hasil uji coba menunjukkan bahwa motor BLDC bekerja lebih efisien pada revolutions per minute (rpm) tinggi, dimana daya yang dibutuhkan tidak lagi meningkat secara signifikan meskipun rpm bertambah. Penelitian diharapkan memberikan kontribusi terhadap pengembangan infrastruktur pendidikan dan penelitian di bidang kendaraan listrik di Indonesia.
Co-Authors Abdul Aziz Dwi Putra Abdulloh Adha, Ahmad Ridlotul Afrianda, Teguh Agung Haryono Agus Hermawan Agus Sumanto Agustina, Silvia Nurlaili Ahmad Zainudin Akbarti Na'ima Akhmad Al Ittikhad Akhmad Al Ittikhad Albadi’ah, Ida Vaeruza Ali, Marlina Alias, Yatimah Binti Alif Syaiful Adam Andhika Widianto Rahardjo Andhika Widianto Rahardjo Annisa Dwi Wulandari Ari Priharta Arif Amrullah Artanti, Kafa Pramitha Anggraini Indhira Atika Sari Puspita Dewi Aturroifah, Nuviya Illa Muthi Azizah, Puspa Dewi Bachrodin, Hanis Bagus Dwi Krismono Cahayana, Monika Ruth Chusnana Insyaf Yogiyanti Dhea Paradita Dian Fatma Supriyanti Dinda Indrianingrum Donni Pratama Dwikky Alfandi Irianto Emma Yunika Puspasari Etty Soesilowati Faiq Nur Saidah Febriani, Candra Putri Fikri, Ahmadani Darul Fina Nur Azizah Fiyardi Dwi Laksono Grisva Agustin Grisvia Agustin Gumilar, Aris Hadi Sumarsono Haidar Ali Hanik Munaddifah Hartatiek, Hartatiek Hartatiek, Hartatiek Heri Soesanto Hidayah, Ade Siyanti Nurul Ida Vaeruza Albadi’ah Irawan, Ivan Danar Aditya Islamiyah, Muizzatul Jatri Endah Nur Muliyanawati Jewaru, Aurelia Astria L. Joko Sayono Joko Utomo Joko Utomo Komariyah, Ana Yuli Lely Jayanti Lia Yuliati Lia Yuliati, Lia Ludi Wishnu Wardana Lustina Fajar Prastiwi Luthfiyah, Ishmah Markus Diantoro Meevasana, Worawat Miftahul Fauziyah Hanifah Moh. Hafidhuddin Karim Mohd Al-ikhsan Ghazali Mualim, Rahmat Mubarak, Bagja Rahmat Muchammad Harly Mudinillah, Adam Muh. Irshan Sachrir Muhammad Adryan Okuputra Muhammad Zunaidi Muntholib Muttaqijn, Imam Nandang Mufti Ni Putu Kumara Shanti Nisa’, Khoirun Nur Asriyani Nur Wahid Ramadhan Nurmayanti, Nadea Catur Nurul Lathii Fatul Chamidah Okuputra, Muhammad Adryan Parno Parno Parno Putri, Febi Rafidah, Farah Ramesh T. Subramaniam Retno Tri Wulandari Revan Ilyaza Risa Suryana Riska, Fati Matur Riski, Dita Suci Novia Rudi Hartono Safitri, Yustina Sahatta, Mahendra Dwianggana Saparullah Saparullah Sefia Kharen Gilar Tiana Sentot Kusairi Silvi Rahmawati Wibowo Siti Khusnul Rofiah Siti Markhamah Sri Rahayu Lestari Sriarianie, Sriarianie Sugeng Hadi Utomo Sujito Sujito Sulikah Sulikah Supriana, Edi Supriyadi Supriyadi Sutopo Sutopo Ulwiyatus Sa’adah Wahjoedi Wahjoedi Wahjoedi Wardani, Vindi Kusuma Wening Patmi Rahayu Wulandari, Annisa Dwi Wulandari, Dwi Wulansari, Nur Iva Yudyanto Yudyanto Yunani Yunani Zunaidi, Muhammad