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All Journal Jurnal Kreatif Tadulako Online Pendas : Jurnah Ilmiah Pendidikan Dasar
Siti Hadija
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Penerapan Model Pembelajaran Bermain Peran Untuk Meningkatkan Hasil Belajar IPA Siswa Kelas III SDN Randomayang Hadija, Siti
Jurnal Kreatif Online Vol 3, No 2 (2015): Jurnal Kreatif Online
Publisher : Jurnal Kreatif Online

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (161.21 KB)

Abstract

Penelitian ini merupakan penelitian tindakan kelas yang bertujuan untuk meningkatkan hasil belajar IPA siswa kelas III SDN Randomayang yang berjumlah 33 orang melalui penerapan teknik pembelajaran bermain peran dengan rancangan penelitian yakni (1) perencanaan, (2) pelaksanaan, (3) pengamatan, (4) refleksi. Penelitian ini dilakukan dalam dua siklus (empat kali pertemuan). Hasil penelitian menunjukkan observasi aktifitas siswa 77,5 % dan guru 77% pada pelaksanaan siklus I mengalami peningkatan pada siklus II  dengan aktifitas siswa 92,5% dan aktifitas guru 98% berada dalam kategori sangat baik. Hasil belajar siswa siklus I diperoleh siswa yang tuntas 25 dari 33 orang dengan nilai rata-rata kelas 74, ketuntasan klasikal 75,8%, daya serap individu 74% dan daya serap klasikal 74%. Pada siklus II jumlah siswa yang tuntas meningkat menjadi 33 dari 33 orang dengan nilai rata-rata kelas 85, ketuntasan klasikal 100%, daya serap individu 85% dan daya serap klasikal 85%. Persentase peningkatan hasil belajar siswa dari siklus I ke siklus II mencapai 15%. Data-data tersebut menunjukkan bahwa penerapan teknik pembelajaran bermain peran dapat meningkatkan hasil belajar IPA siswa kelas III SDN Randomayang. Kata Kunci: Pembelajaran Bermain Peran, dan Hasil Belajar
PENGARUH PENGGUNAAN SISTEM PEMBAYARAN DIGITAL OLEH UMKM TERHADAP KEPATUHAN WAJIB PAJAK Hadija, Siti; Muchran, Muchriana; Rayyani, Wa Ode
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.48197

Abstract

The rapid growth of digital technology has transformed financial transaction patterns, including in the taxation sector. This study aims to examine and analyze the effect of digital payment system use by Micro, Small, and Medium Enterprises (MSMEs) on taxpayer compliance in Makassar City. The independent variable is the use of digital payment systems, while the dependent variable is taxpayer compliance. This research employed a quantitative approach using primary data collected through questionnaires distributed to 100 MSME respondents registered at KPP Pratama North Makassar, selected through purposive sampling. Data were processed using simple linear regression analysis with SPSS version 27. The research instrument validity was confirmed through Pearson correlation tests, with all items showing r-count values exceeding r-table (0.196) at a significance level below 0.05. Reliability testing using Cronbach's Alpha produced values of 0.993 for the digital payment variable and 0.992 for the taxpayer compliance variable, both exceeding the 0.60 threshold. Classical assumption tests including normality, multicollinearity, and heteroscedasticity tests were all satisfied. The results show a regression coefficient of 0.737 with t-count of 65.501 greater than t-table (1.984) and significance value of 0.001 below 0.05. The coefficient of determination (R²) reached 0.978, indicating that digital payment systems explain 97.8% of the variation in taxpayer compliance. These findings confirm that digital payment system adoption by MSMEs has a positive and significant effect on taxpayer compliance, as digital technology facilitates more transparent, accurate, and efficient transaction recording, thereby encouraging taxpayer awareness and compliance in fulfilling tax obligations.
Co-Authors Dewi Andriani Rafika Hayati Wa Ode Rayyani