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All Journal Journal on Mathematics Education (JME) Jurnal Manajemen Indonesia Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Ilmiah Sekolah Dasar International Journal for Educational and Vocational Studies Jurnal Muara Sains, Teknologi, Kedokteran dan Ilmu Kesehatan Jurnal Ekonomi dan Bisnis Indonesia JURNAL ILMIAH OBSGIN : Jurnal Ilmiah Ilmu Kebidanan & Kandungan Jurnal Manajemen Bisnis dan Kewirausahaan Jurnal Orientasi Bisnis dan Entrepreneurship Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) KomunikA Batara Wisnu : Indonesian Journal of Community Services Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside International Journal of Travel, Hospitality and Events Prosiding SNPBS (Seminar Nasional Pendidikan Biologi dan Saintek) Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia PEDADIDAKTIKA: Jurnal Ilmiah Pendidikan Guru Sekolah Dasar Jurnal Sains Terapan Pariwisata Nusantara Community Empowerment Review Journal of Practical Management Studies Jurnal Komputer dan Teknologi (JUKOMTEK) Jurnal Media Akademik (JMA) Jurnal MedScientiae INCOME : Jurnal Akuntansi dan Keuangan Journal of Social Service and Empowerment Jurnal Cahaya Edukasi Journal of Economics, Management and Accounting (JEMA)
Novi Handayani
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BEBAN ADMINISTRATIF DAN KURANGNYA PELATIHAN GURU DALAM IMPLEMENTASI KURIKULUM MERDEKA DI SDN PANGERAN 1 Novi Handayani; Putri Normeiliani; Aslamiah; Diani Ayu Pratiwi; Shintiya Andini; Zaliha
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 02 (2025): Volume 10, Nomor 02 Juni 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i02.24286

Abstract

The implementation of Merdeka Curriculum at SDN Pangeran 1 faces various complex challenges. One of the main problems is the high administrative burden and limited training for teachers. Although the Merdeka Curriculum is designed to provide flexibility for teachers in developing a learning process that suits the characteristics and needs of s tudents, in practice, many teachers feel even greater pressure. Administrative demands such as preparing teaching modules, filling in learner progress reports and making other teaching tools drain a lot of their time and energy. As a result, focus and creativity in the learning process in the classroom is often reduced. In addition, the lack of intensive training and assistance in understanding and implementing Merdeka Curriculum makes some teachers feel less confident and have difficulty innovating. This study aims to explore school policies in implementing the Merdeka Curriculum as well as the strategies used to overcome the obstacles faced by teachers. The approach used in this research is qualitative, which is conducted through in-depth interviews with principals and teachers, direct observation in the school environment, and analysis of relevant policy and administrative documents. The results showed a gap between the expectations of the curriculum and the reality in the field. Therefore, collaborative efforts between the school and the education office are needed to simplify the administrative burden, provide clear and practical implementation guidelines, and organize continuous training so that teachers can implement Merdeka Curriculum effectively and meaningfully.
Pengaruh Literasi Akuntansi Dan Pemanfaatkan Sistem Informasi Akuntansi Terhadap Akurasi Pencatatan Keuangan ( Studi Kasus Pada UMKM Di Kabupaten Kepulauan Selayar) Handayani, Novi; Hasanuddin; Idrawahyuni
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 4 No. 2 (2024): Artikel Periode Juli 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i2.3958

Abstract

Berbagai permasalahan yang masih dihadapi oleh pelaku UMKM adalah dalam mengelola keuangaan ketidakmampuan dalam praktik akuntansi merupakan faktor utama yang menimbulkan permasalahan dan memicu kegagalan UMKM dalam pengembangan usahanya. Penelitian ini bertujuan untuk mengetahui Pengaruh Literasi Akuntansi, Pemanfaatan Sistem Informasi Akuntansi Terhadap Akurasi Pencatatan Keuangan (Studi Kasus Pada UMKM di Kabupaten Kepulauan Selayar). Jenis penelitian ini menggunakan metode deskriptif dengan pendekatan kuantitatif. Sampel yang digunakan di dalam penelitian ini adalah 100 pelaku UMKM dengan teknik purposive sampling. Pengumpulan data dilakukan dengan metode framing dan pembagian kuesioner. Dalam penelitian ini sumber data yang digunakan dalam pengumpulan data mencakup data primer. Instrument penelitian yang digunakan dalam penelitian ini menggunakan metode skala Likert. Berdasarkan hasil penelitian data dengan mengunakan perhitungan statistic melalui aplikasi Smart Partial Least Square (SmartPLS) versi 4.0 mengenai pengaruh literasi akuntansi, pemanfaatan sistem informasi akuntansi terhadap akurasi pencatatan keuangan berpengaruh positif signifikan.
Prevalence of Neonatal Hyperbilirubinemia Based on Mother's and Infant's Blood Group in Cengkareng Hospital Hutapea, Andhika Tiurmaida; Susanto, Suryadi; Handayani, Novi; Salurante, Gracela
Jurnal MedScientiae Vol. 2 No. 2 (2023): August
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/JMedScientiae.v2i2.3092

Abstract

Hyperbilirubinemia is an increase in bilirubin levels >5 mg/dL which is characterized by the appearance of pathological jaundice. In the 2017 SKDI, the neonatal mortality rate was 19 per 1000 live births. From a cross-sectional study conducted in several teaching hospitals in Indonesia in 2003, it was found that the incidence of jaundice was 13.7% with deaths related to hyperbilirubinemia reaching 13.1%. ABO incompatibility in neonates is one of the causes of hyperbilirubinemia. The purpose of this study was to find out the prevalence of neonatal hyperbilirubinemia based on the blood group of the mother and the baby at Cengkareng General Hospital for the period January to March 2023. This research was conducted from January to March 2023 with an observational descriptive nature. This research was conducted at Cengkareng Hospital, West Jakarta. The study concluded that ABO incompatibility is not the only factor that contributes to hyperbilirubinemia in neonates. The results showed that 15 (41.7%) babies with hyperbilirubinemia came from mothers with blood type O, while the majority of babies who experienced hyperbilirubinemia were babies with blood type O, namely 16 (44.4%) babies. The majority of infants who experienced hyperbilirubinemia occurred in infants with blood group O and mothers with blood type O, namely 11 (30.6%), followed by infants with blood group A and mothers with blood type A, namely 4 (11.1%).
GAMIFICATION SEBAGAI INOVASI PEMBELAJARAN DIGITAL: ANALISIS LITERATUR TENTANG DAMPAKNYA TERHADAP KETERLIBATAN BELAJAR SISWA Muhammad Hafi Badali; Novi Handayani; Putri Normeiliani; Zaliha; Ahmad Suriansyah; Wahdah Refia Rafianti
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 01 (2026): Volume 11 No. 01 Maret 2026 Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i01.42555

Abstract

This study aims to explore the application of gamification as an innovation in digital education and its impact on student learning engagement at the elementary school level. The method used was a literature review, which included an analysis of seven recent scientific articles related to gamification elements, motivation to learn, and student engagement in digital learning contexts. The analysis was conducted through identifying themes such as the use of points, badges, levels, challenges, leaderboards, avatars, and the use of digital media such as Quizizz, Wordwall, and interactive Canva. The review results indicate that gamification can consistently increase intrinsic and extrinsic motivation, active participation, concentration, and self-confidence in students. Learning becomes more enjoyable, interactive, and positively competitive, resulting in students being more responsive to instructions and engaged cognitively, emotionally, and socially. Furthermore, several studies have also shown improved learning outcomes after the implementation of gamification compared to traditional learning methods. These findings confirm that gamification is an effective and relevant pedagogical approach in this digital age and can be implemented as a sustainable learning strategy to improve the quality and engagement of students in elementary schools.
ANALISIS PAJAK PENGHASILAN (PPH 21) ATAS GAJI KARYAWAN DI BALAI BESAR PELATIHAN VOKASI DAN PRODUKTIVITAS SERANG Muhammad Angga Anggriawan; Novi Handayani; Anita Agustina Damanik
Jurnal Media Akademik (JMA) Vol. 4 No. 3 (2026): JURNAL MEDIA AKADEMIK Edisi Maret
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/qsx6zt42

Abstract

Pajak Penghasilan (PPh) Pasal 21 merupakan pajak yang dikenakan atas penghasilan berupa gaji, upah, honorarium, tunjangan, dan pembayaran lain yang diterima wajib pajak orang pribadi dalam negeri sehubungan dengan pekerjaan atau jabatan sesuai ketentuan peraturan perpajakan di Indonesia. Instansi pemerintah sebagai pemberi kerja memiliki kewajiban untuk melakukan pemotongan, penyetoran, dan pelaporan PPh Pasal 21 secara tepat waktu dan sesuai regulasi. Balai Besar Pelatihan Vokasi dan Produktivitas Serang sebagai unit pelaksana teknis di bidang pelatihan vokasi juga memiliki tanggung jawab dalam pelaksanaan kewajiban perpajakan tersebut. Penelitian ini bertujuan untuk menganalisis mekanisme perhitungan dan penerapan PPh Pasal 21 atas gaji karyawan serta mengevaluasi tingkat kesesuaiannya dengan ketentuan perpajakan yang berlaku. Metode penelitian yang digunakan adalah pendekatan deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi selama kegiatan Kuliah Kerja Praktik. Hasil penelitian menunjukkan bahwa perhitungan PPh Pasal 21 telah dilaksanakan melalui tahapan penghitungan penghasilan bruto, pengurangan biaya jabatan dan Penghasilan Tidak Kena Pajak (PTKP), hingga penentuan pajak terutang berdasarkan tarif progresif. Secara umum, penerapan telah sesuai dengan regulasi, namun masih terdapat kendala administratif dalam pembaruan data pegawai dan pengelolaan arsip perpajakan yang memerlukan peningkatan sistem pengendalian internal.
ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI (PPN) PADA PT. INKO UTAMA TEKNIK DI SERANG Muhammad Angga Anggriawan; Novi Handayani; Yulia Rahmatika
Jurnal Media Akademik (JMA) Vol. 4 No. 3 (2026): JURNAL MEDIA AKADEMIK Edisi Maret
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/28yhf496

Abstract

Pajak Pertambahan Nilai (PPN) merupakan salah satu komponen utama penerimaan negara yang berperan strategis dalam mendukung pembiayaan pembangunan dan stabilitas fiskal di Indonesia. Sebagai Pengusaha Kena Pajak (PKP), PT. Inko Utama Teknik memiliki kewajiban untuk menghitung, memungut, menyetor, dan melaporkan PPN atas penyerahan Jasa Kena Pajak (JKP) sesuai dengan ketentuan peraturan perundang-undangan yang berlaku. Seiring dengan implementasi Coretax Administration System oleh Direktorat Jenderal Pajak sejak 1 Januari 2025, perusahaan dituntut untuk menyesuaikan proses administrasi perpajakannya secara terintegrasi dan berbasis digital. Penelitian ini bertujuan untuk menganalisis mekanisme perhitungan, penyetoran, dan pelaporan PPN berbasis Coretax pada PT. Inko Utama Teknik serta menilai tingkat kesesuaiannya dengan regulasi perpajakan yang berlaku. Penelitian menggunakan pendekatan deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa mekanisme perhitungan PPN telah menerapkan metode pengkreditan Pajak Masukan terhadap Pajak Keluaran sesuai ketentuan, serta pelaporan dilakukan melalui sistem elektronik Coretax secara tepat waktu. Namun demikian, masih terdapat kendala administratif dalam proses validasi data dan penyesuaian sistem internal perusahaan. Temuan ini menegaskan pentingnya peningkatan kapasitas administrasi dan pengendalian internal guna mendukung kepatuhan perpajakan secara optimal.
Analysis of Optimization of Scan In and Out Goods Data Input Process to Increase Operational Efficiency at PT Indonesia Nippon Seiki Anggriawan, Muhammad Angga; Handayani, Novi; Husniawati , Neneng Yuyu Yunida
Journal of Practical Management Studies Vol. 4 No. 1 (2026): JPMS - March (2026)
Publisher : CV. Jala Berkat Abadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61106/jpms.v1i1.150

Abstract

This study aims to analyze and optimize the process of data entry for goods using the scan in and scan out system at PT Indonesia Nippon Seiki. The research employs a descriptive method with a quantitative approach to describe the actual conditions and identify problems occurring in the warehouse data management process. Data collection techniques include observation, interviews, and documentation to obtain comprehensive, valid, and relevant data. The results show that the barcode-based data entry system implemented has improved the speed, orderliness, and accuracy of inventory data recording in a more systematic and integrated manner. However, several obstacles are still encountered in its implementation, such as delays in data input due to scanning queues, barcode reading errors, discrepancies between system data and physical inventory, and network disruptions affecting real-time data access. These findings indicate that system effectiveness is not solely determined by technology but is also influenced by work procedures, human resource quality, and supporting infrastructure. Therefore, optimization efforts are required through workflow improvements, employee competency enhancement, network system strengthening, and the implementation of more effective and sustainable internal controls to improve the company’s operational performance.
Co-Authors Abadi, Yudha Budi Abdiana, Eka Yuli Afiqfah, Nur Ahmad Suriansyah Aldy Ferdiyansyah Anggriawan, Muhammad Angga Anita Agustina Damanik Aprilia Susanti, Aprilia Arfilia Wijayanti Aslamiah Asmawih Asniwati Baskoro Harwindito Bella Marsha Christa Kaune Daldiri Dermawan, Muhammad Syahrofi Deviyanti, Yuni Dewi Kurniawati Dewi, Risa Yulia Diani Ayu Pratiwi Dini Martinda Lestari Edyta Nowinska Ekanindya, Ria Elan Elmar Cohors Fresenborg Evi Dora Sembiring Fanani, Moh. Faishol Febianti, Priya Hady Chandra Kurniawan Hanifa, Nabila Nanda Hayatun Syifa Heriyanto Husniawati , Neneng Yuyu Yunida Hutapea, Andhika Tiurmaida I Wayan Susila Idrawahyuni Ikha Listyarini Indriasih, Andini Iqlima Zalfa Syahrani Kameliah, Faza Ibriza Kinanti, Virginia Eka Putri Kun Harismah Lusia Vreyda Adveni M. Husni Maghfiroh, Mellya Imroatul Mantu, Melanie Rakhmi Maslichah, Siti Mohamad Husni, Mohamad Muhammad Aliyyuddin Salim Muhammad Angga Anggriawan Muhammad Hafi Badali Ni Made Dwiyana Rasuma Putri Noka, Isara Abda Nurhidayah, Syarifah Zifa Nuryadina Augusrini Pertiwi, Sari Putri Prabowo, Gangga Aditya Purwaganda, Achyas Hidayat Puspita Maelani Putri Normeiliani Raden Irna Afriani Ramadani, Putri Amalia Ramdani, Deri Abdul Reza Imani Syawal Rhamadeta Thasya Putri Salurante, Gracela Samsinar, Ade Sary, Yessy Nur Endah Satria, Zahrial SATRIYAS ILYAS Setiawan, Andrey Shintiya Andini Sholikhah, Afifatus SIREGAR, DINA KHAIRUNA Siti Rabbiatul Hasanah Solichah, Afifatus Solly Aryza Sri Rahadjeng Handayani, Sri Rahadjeng Susanto, Suryadi Susilawati, Deti Tri Alisba, Isnadia Tri Apriani, Tri Wahdah Refia Rafianti Wahyu Eko Pujianto Wailanduw, Grummy Wiranto, Destio Yansen Marpaung Yanti Suzana Yulia Rahmatika Zakiyyah, Muthmainnah Zaliha