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All Journal International Journal of Public Health Science (IJPHS) Jurnal Ilmiah Psikologi Terapan MATEMATIKA Jurnal Psikologi Empathy : Jurnal Fakultas Psikologi Kreano, Jurnal Matematika Kreatif-Inovatif Althea Medical Journal JURNAL DERIVAT: JURNAL MATEMATIKA DAN PENDIDIKAN MATEMATIKA AKSIOMA: Jurnal Program Studi Pendidikan Matematika Journal of Aquatropica Asia JIP (Jurnal Intervensi Psikologi) JURNAL MANAJEMEN TRANSPORTASI & LOGISTIK JEES (Journal of English Educators Society) INSAN Jurnal Psikologi dan Kesehatan Mental Jurnal Gantang Journal of Medives Jurnal Administrasi Publik (JAP) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Studi Komunikasi Jurnal Ilmiah Universitas Batanghari Jambi JPK (Jurnal Pancasila dan Kewarganegaraan) IJoLE: International Journal of Language Education Seminar Nasional Teknologi Informasi Komunikasi dan Industri IJEBA (International Journal of Economic, Business & Applications) Dinamisia: Jurnal Pengabdian Kepada Masyarakat Triadik SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Journal of Epidemiology and Public Health Alignment: Journal of Administration and Educational Management Jurnal Pendidikan Matematika (JUDIKA EDUCATION) NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Cendekia : Jurnal Pendidikan Matematika International Journal of Elementary Education Jurnal Sosial Humaniora Jurnal Ilmu Kedokteran dan Kesehatan Jurnal STIE Semarang (Edisi Elektronik) JE (Journal of Empowerment) de Fermat : Jurnal Pendidikan Matematika Jurnal Ilmiah Poli Bisnis MES: Journal of Mathematics Education and Science JPMI (Jurnal Pembelajaran Matematika Inovatif) Jurnal Penelitian Pembelajaran Matematika Sekolah JPDI (Jurnal Pendidikan Dasar Indonesia) SOSCIED Khazanah Sosial Jurnal Pengabdian Masyarakat: Darma Bakti Teuku Umar JOURNAL HEALTH AND NUTRITIONS Mediakom : Jurnal Ilmu Komunikasi JP2M (Jurnal Pendidikan dan Pembelajaran Matematika) The Asia Pacific Journal Of Management Studies International Journal of Demos Dharma Raflesia : Jurnal Ilmiah Pengembangan dan Penerapan IPTEKS KAUDERNI Arithmetic : Academic Journal of Math Majalah Biomorfologi (Biomorphology Journal) International Journal of Islamic Khazanah BERNAS: Jurnal Pengabdian Kepada Masyarakat Thufuli: Jurnal Ilmiah Pendidikan Islam Anak Usia Dini Jurnal Scientia Jurnal Lebesgue : Jurnal Ilmiah Pendidikan Matematika, Matematika dan Statistika Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Pengabdian pada Masyarakat Kepulauan Lahan Kering Jurnal Cahaya Mandalika Teaching and Learning Journal of Mandalika (Teacher) Jurnal Kesehatan Tambusai INTAJUNA: Jurnal Pendidikan, Pengajaran, Bahasa, dan Sastra Arab Journal of Maritime Empowerment MAHESA : Malahayati Health Student Journal Jurnal Penelitian dan Pengukuran Psikologi: JPPP EMTEKA: Jurnal Pendidikan Matematika International Journal of Multi Discipline Science (IJ-MDS) Jurnal Pengabdian kepada Masyarakat Ascarya: Journal of Islamic Science, Culture and Social Studies Jurnal Pengabdian Kesehatan Komunitas (Journal Of Community Health Service) Dharmas Education Journal (DE_Journal) SCHOOLAR: Social and Literature Study in Education APPLICATION: Applied science in Learning Research Kognitif: Jurnal Riset HOTS Pendidikan Matematika Indonesian Journal of Social Science Research Jurnal Pengabdian Masyarakat IPTEK Jurnal Pendidikan Ilmu Pengetahuan Alam (JP-IPA) International Journal Education and Computer Studies JoEMS : Journal of Education and Management Studies ASPIRATION Journal Jurnal Ilmiah Mahasiswa Ekonomi Syariah (JAMMIAH) Jurnal Didactical Mathematics Journal of Management and Digital Business Jurnal Integrasi Ilmu Syariah (Jisrah) Journal of Innovation Research and Knowledge Journal of International Conference Proceedings SWARNA Journal of Research in Science and Mathematics Education Jurnal Profesi Pendidikan (JPP) INCOME: Indonesian Journal of Community Service and Engagement KOLONI Indonesian Journal of Health Information Management Services (IJHIMS) Journal of Midwifery and Health Research Jurnal Psikologi dan Konseling West Science Journal Markcount Finance Journal of Economics, Business, Management, Accounting And Social Sciences JIP (Jurnal Intervensi Psikologi) International Journal of Multidisciplinary Research of Higher Education (IJMURHICA) Journal of Innovative Physics Teaching (JIPT) Molekul: Jurnal Ilmiah Kimia Journal of Community Service (JCOS) Blantika : Multidisciplinary Journal Journal of Education Language and Innovation EduInovasi: Journal of Basic Educational Studies Jurnal Ilmiah Akuntansi dan Keuangan TPACK-IPA (Technological Pedagogical Content Knowledge) AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Jurnal Pengabdian Masyarakat Tijarah Inspirasi: Jurnal Pengabdian Masyarakat JEPENDIMAS EduBase: Journal of Basic Education Jurnal Sains dan Kesehatan Journal of Midwifery and Health Science of Sultan Agung Jurnal Ilmu Multidisiplin Journal of Community Research & Engagement (JCRE) Jurnal Istimā, Jurnal Pengabdian kepada Masyarakat: Inklusi Sosial dan Pemberdayaan Masyarakat Jurnal Pendidikan MIPA Journal of Nursing Update Tawazuna Jurnal Agroindustri Berkelanjutan SJME (Supremum Journal of Mathematics Education) Journal of Multidisciplinary Sustainability Asean Islamic Studies in the World Preventif : Jurnal Kesehatan Masyarakat
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Analisis Rasio Solvabilitas, Likuiditas, dan Aktivitas Terhadap Kinerja Keuangan Perusahaan di Sektor Perdagangan yang Terdaftar di BEI Periode 2016-2020 Grediani, Evi; Saputri, Evieana; Hanifah, Hanifah
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 11 No. 1 (2022): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v11i1.62

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh rasio solvabilitas, likuiditas, dan aktivitas terhadap kinerja keuangan perusahaan di sektor perdagangan yang terdaftar di BEI periode 2016-2020. Solvabilitas diproksikan dengan debt to assets ratio (DAR) dan debt to equity ratio (DER), likuiditas diproksikan dengan current ratio (CR), aktivitas diprosikan dengan total asset turn over (TATO), sedangkan kinerja keuangan perusahaan diproksikan dengan Return on Assets (ROA). Penelitian ini tergolong penelitian kausal komparatif. Populasi dalam penelitian ini adalah perusahaan perdagangan yang terdaftar di BEI sejumlah 92 perusahaan. Jumlah sampel sebanyak 53 perusahaan yang diambil melalui teknik purposive sampling. Analisis data yang digunakan yaitu analisis deskriptif sedangkan uji yang digunakan adalah uji asumsi klasik dan uji hipotesis. Untuk meganalisis data menggunakan metode statistik yaitu analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa variabel DAR, CR, dan TATO berpengaruh secara signifikan terhadap ROA, sedangkan DER tidak memiliki pengaruh secara signifikan terhadap ROA.
PENGARUH PENDEKATAN SAINTIFIK TERHADAP KETERAMPILAN PROSES SAINS DAN HASIL BELAJAR KOGNITIF SISWA KELAS VII SMP NEGERI 2 BERBAH Hanifah, Hanifah; Wilujeng, Insih; Anjarsari, Putri
Jurnal TPACK IPA Vol 5, No 5 (2016): Jurnal Pendidikan Ilmu Pengetahuan Alam (July, 2016)
Publisher : Universitas Negeri Yogyakarta

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

Abstract

Penelitian ini bertujuan untuk menganalisis: (1) pengaruh pendekatan saintifik terhadap keterampilan proses sains siswa kelas VII SMP N 2 Berbah, (2) pengaruh pendekatan saintifik terhadap hasil belajar kognitif siswa kelasVII SMP N 2 Berbah. Penelitian ini merupakan penelitian eksperimen kuasi dengan desain penelitian noneqivalentcontrol group design. Populasi dalam penelitian ini adalah kelas VII SMP N 2 Berbah tahun ajaran 2015/2016 yangberjumlah empat kelas. Teknik pengambilan sampel dalam penelitian ini adalah teknik cluster random sampling.Kelas VII B sebagai kelas eksperimen yang diberikan perlakuan menggunakan pembelajaran dengan pendekatansaintifik, sedangkan kelas VII C sebagai kelas kontrol yang diberikan perlakuan menggunakan pembelajaran denganpendekatan berbasis KTSP yang menerapkan Eksplorasi, Elaborasi, Konfirmasi (EEK). Instrumen yang digunakandalam penelitian ini adalah lembar observasi keterampilan proses sains dan lembar soal hasil belajar kognitif siswa.Uji prasyarat menggunakan uji normalitas dan uji homogenitas. Pengujian hipotesis dilakukan dengan uji regresi liniersederhana menggunakan program SPSS 18. Hasil penelitian menunjukkan bahwa: (1) pendekatan saintifikberpengaruh terhadap keterampilan proses sains siswa kelas VII SMP N 2 Berbah yang ditunjukkan oleh angkasignifikansi kurang dari 0,05. Besarnya pengaruh pendekatan saintifik terhadap keterampilan proses sains siswa adalah32,5%. (2) pendekatan saintifik berpengaruh terhadap hasil belajar kognitif siswa kelas VII SMP N 2 Berbah yangditunjukkan oleh angka signifikansi kurang dari 0,05. Besarnya pengaruh pendekatan saintifik terhadap hasil belajarkognitif siswa adalah 26,8%. Kata kunci: pendekatan saintifik, keterampilan proses sains, hasil belajar kognitif
Serang Regency Infrastructure Service Satisfaction Index Mahmud Ali; Maulana, Rachmat; Hakim, Agus Lukman; Andayani, Nopi; Ali Ramdhani, Miftah Faiz; Hanifah, Hanifah; Yuniar , Siti; Haryo Setyoko
Jurnal Scientia Vol. 13 No. 03 (2024): Education and Sosial science, June - August 2024
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v13i03.2574

Abstract

To measure the level of public satisfaction with public services, an evaluation of the quality of public service delivery is needed, one of which is infrastructure in Serang district (highways, bridges, land transportation, agricultural irrigation, clean water infrastructure and housing/settlement services). This study was conducted to measure the level of customer satisfaction (community) with public services in the field of infrastructure provided by the Regional Apparatus of Serang Regency, Banten Province. The methods used in this study are descriptive, exploratory, survey and evaluation research methods and with a non-experimental quantitative approach. The sample of this study was 96 respondents divided into 3 regional clusters, and the sampling technique used was a non-probability sampling technique with a type of purposive side combined with accidental sampling techniques. Data analysis techniques used in this study include validity tests, reliability tests, univariate analysis, and Importance Performance Analysis (IPA). The results of this study showed that a univariate analysis of infrastructure services (roads, bridges, land transportation, agricultural irrigation, clean water infrastructure and housing services) in Serang Regency obtained an average score of 78.54 with good service unit performance. The results showed that the Importance Performance Analysis (IPA) method obtained the results of 30 questions that became priorities for improvement, namely being in quadrant I (high importance while low satisfaction) with 9 questions. In this case, the Serang Regency Government should make improvements to services that prioritize services that have a high level of importance but low satisfaction, namely land transfortation services, agricultural irrigation, and housing/settlement services.
Utilization of Used Cooking Oil from Street Vendor: Recycle and Anti-Oxidant Enrichment with Moringa oleifera leaves Ismet, Rhahmasari; Sianipar, Rut Novalia Rahmawati; Adelia, Nesha; Filaila, Euis; Jovianto, Andrian; Firdaus, Ridwan; Hanifah, Hanifah; Dwiastuti, Rahma; Aninda, Yunita; Alfiona, Della; Akmalina, Rifkah; Iswantini, Dyah; prasetyo, Joni
Molekul Vol 19 No 3 (2024)
Publisher : Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.jm.2024.19.3.11023

Abstract

Used cooking oil (UCO) is abundant in Indonesia because of lifestyle of people. Especially UCO from street vendors had very low quality based on its Free Fatty Acid (FFA) content that reached 5.074%. When UCO was deposed into drainage, it would pollute the environment. Low grade UCO from street vendors contained Unsaturated-Fatty-Acid, Saturated-Fatty-Acid, and other hydrocarbons. Recycling UCO to replace edible oil considered more desirable rather than biodiesel since higher added value. FFA was the most undesired compound affecting cooking oil quality. FFA reducing with diluted 0.1 M NaOH 10% v/v could reduce FFA from 5.07% to 0.53%. Bleaching earth (BE) content mostly Si, Nb, Al, Ca and Na was safe to treat UCO for edible cooking oil. BE played cleaning UCO but absorbed the oil 17%. ANOVA analysis for BE and Moringa oleifera leaves (MOL) treatment fits with Reduced Quadratic model. Based on the ANOVA, the model showed that the decrease of FFA was determined significantly by BE amount and temperature with P-values less than 0.05. Optimization for BE treatment was done using Response Surface Method to find out the lowest FFA. And based on the simulation, it was obtained 0.2854% while the experimental results showed 0.2908%. Furthermore, BE combined with Moringa oleifera leaves (MOL) that known anti-oxidant source was used to treat UCO. UCO originally content stronger anti-oxidant activity rather fresh palm oil with IC50 62.12 and 83.03 mg/kg, respectively. Stronger anti-oxidant in UCO allegedly derived from fried foods. Treatment 10% BE and 5% MOL considered optimal for good appearance edible oil, little yellow greenish. Moreover, GC/MS analysis showed improvement active compounds in treated UCO with 5, 7.5 and 10 g MOL in 150 ml UCO with 24.36%, 30.32% and 37.76% active compounds, respectively. Moreover, anti-oxidant measured with IC50 the treated UCO were 43.18, 42.33 and 41.78 mg/kg, respectively. Increasing the number of MOL did not significantly increase the anti-oxidant activity. Anti-oxidant detected in treated UCO identified such as ethyl acridine, indolizine derivatives, cyclotrisiloxane-hexamethyl, benzimidazoles, and Fumaric acid. Based on the results, UCO recycling is applicable for a community, save expenses and strengthen food security and food sovereign. Further thought for its implementation is to design an integrated system from collecting UCO in a reservoir tank equipped with filter, recycling process and finally product tank at mini plant scale. Keywords: Anti-oxidant enrichment, bleaching earth, edible treated UCO, Moringa oleifera leaves (MOL) , UCO recycle
Study Of Regional Development Planning Index Of Serang Regency 2023 Lukman Hakim, Agus; Maulana, Rachmat; Sanjaya, Natta; Hanifah, Hanifah; Yuniar, Siti
Indonesian Journal of Social Science Research Vol 5 No 2 (2024): Indonesian Journal of Social Science Research (IJSSR)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/10.11594/ijssr.05.02.34

Abstract

This research aims to measure the Serang Regency Regional Development Planning Index. In order to realize the ideals and goals of the nation as stated in the Preamble to the 1945 Constitution, namely achieving a just and prosperous society, both the central and regional governments need to develop strategies to create development both regionally and in terms of human resources within it. As a concrete step to ensure that development activities are effective, efficient and targeted, a national development plan is needed that is formed in a system. Regional Development Planning Index Measurement Components which include: a) Synergy, b) Quality of Planning, c) Linkage of Development Planning with Performance Planning, which consists of 6 aspects, 22 indicators and 40 sub-indicators. In calculating the IKP for Serang Regency, the measurement method carried out by Bappenas is used by assessing the results of planning documents that have been prepared by the Regional Government within a period of one year before the measurement year. The results of the measurements carried out became a reference for improving the quality of regional government planning documents. Based on the results of a documentation study examination of Serang Regency regional planning documents, it was found that the results of the Synergy dimension had an assessment score of 25.75 from a maximum weight value of 32. The value obtained from the Planning Quality dimension was 56 from a maximum weighted score of 58. The relationship between Development Planning and Performance Planning The assessment results were obtained at 10 out of a maximum weighted score of 10
PENGEMBANGAN PERANGKAT PEMBELAJARAN MATEMATIKA DENGAN MODEL PEMBELAJARAN PROBLEM BASED LEARNING BERBASIS PEMBELAJARAN BERDIFERENSIASI PADA MATERI DERET ARITMATIKA KELAS X SMA Triyanti, Yeni; Hanifah, Hanifah; Sumardi, Hari
Jurnal Lebesgue : Jurnal Ilmiah Pendidikan Matematika, Matematika dan Statistika Vol. 5 No. 2 (2024): Jurnal Lebesgue : Jurnal Ilmiah Pendidikan Matematika, Matematika dan Statistik
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/lb.v5i2.622

Abstract

This research is development research which aims to produce valid and practical learning tools, namely RPP and Student Activity Sheets (LKPD) on arithmetic series material for class X SMA. This research began with an initial investigation analyzing the problems encountered at school. namely regarding the problems that occur in class X with mathematics learning, it is found that learning outcomes and students' active role in learning mathematics is still low. In this class the Merdeka curriculum has been implemented but differentiation learning has not been tried. The development model used is the plomp development model which consists of 5 stages, namely preliminary investigation, design, relations/construction (realization/construction), test, evaluation and revision (test, evaluation and revision) and implementation (implementation). Based on the results of data analysis, it was concluded that the mathematics learning tool using the PBL model was valid. RPP validation results 97%, LKPD 94% with very valid category. This means that the learning tools developed can be tested. Practical learning tools in small group trials with an average student response of 80% in the practical category
PENGARUH HABITS OF MIND DAN SELF EFFICACY TERHADAP BERPIKIR KRITIS DI SMP NEGERI 6 KOTA BENGKULU Juliani, Linda Yeka; Hanifah, Hanifah; Haji, Saleh
Jurnal Lebesgue : Jurnal Ilmiah Pendidikan Matematika, Matematika dan Statistika Vol. 5 No. 3 (2024): Jurnal Lebesgue : Jurnal Ilmiah Pendidikan Matematika, Matematika dan Statistik
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/lb.v5i3.654

Abstract

This study aims to investigate the influence of habits of mind and self efficacy on students' critical thinking. A quantitative approach with an ex post facto method was employed for this research. The population consisted of students from SMP Negeri 6 Bengkulu City totaling 103 students. Instruments utilized included a critical thinking test, a habits of mind questionnaire, and a self efficacy questionnaire. Multiple Linear Regression was employed for data analysis. The results indicate that habits of mind and self efficacy significantly and positively influence critical thinking. The independent variables, habits of mind and self efficacy, explained 26.2% of the variation in the dependent variable, critical thinking, while the remaining 73.8% was influenced by factors not included in the study model
The Influence of Work Commitment and Work Environment on Employee Performance in Bandarmasih Tempo Doeloe Area Sari, Erini Junita; Hanifah, Hanifah; Ramadhan, Muhammad Reza Rizky
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2375

Abstract

ABSTRACT This study aims to examine the effect of work commitment and work environment on employee performance, using quantitative method. The samples were 39 employees in Bandarmasih Tempoe Doeloe area, taken using saturated sample technique. Data collection used questionnaire and analyzed using SPSS 25. The results of the study show that partially work commitment has effect on employee performance in Bandarmasih Tempoe Doeloe area, while environment does not. Simultaneously work commitment and work environment have influence on employee performance in Bandarmasih Tempoe Doeloe area. The t test significance level of Work Commitment is 95% (α = 0.05) with significance figure (P Value) of 0.025 0.05. This means that the work commitment variable has significant effect on employee performance variables (Y). The work environment variable’s significance (P Value) is 0.069 0.05, means that the work environment variable does not have significant effect on the Employee Performance variable (Y). The P value of the F test is 0.037, which means that the variables of Work Commitment (X1) and Work Environment (X2) have significant influence simultaneously on the Employee Performance variable (Y). Keywords: Work, commitment, environment
HUBUNGAN FATHER’S INVOLVEMENT DENGAN TINGKAT KEPERCAYAAN DIRI PADA REMAJA AKHIR PEREMPUAN Hanifah, Hanifah; Fikry, Zulian
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 11, No 11 (2024): NUSANTARA : JURNAL ILMU PENGETAHUAN SOSIAL
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v11i11.2024.4455-4463

Abstract

Penelitian ini bertujuan untuk mengeksplorasi hubungan antara Father’s Involvement dan tingkat kepercayaan diri pada remaja akhir perempuan di Bukittinggi. Kepercayaan diri adalah aspek krusial dalam perkembangan remaja, tetapi sering kali terganggu oleh berbagai faktor internal dan eksternal, termasuk pengaruh dari keluarga. Jika father''s involvement telah dijalankan secara maksimal, maka secara ideal akan berdampak positif pada masa perkembangan anak. Instrumen penelitian menggunakan teori kepercayaan diri oleh lauster (1992) dan Father''s Involvement dari Lamb (2010). Penelitian ini menggunakan metode kuantitatif korelasional dengan pendekatan nonprobability sampling dan teknik purposive sampling. Sampel terdiri dari 296 responden remaja akhir perempuan berusia 18-22 tahun yang tinggal di Bukittinggi. Instrumen penelitian diuji validitas dan reliabilitasnya dengan Alpha Cronbach, menunjukkan nilai α = 0,844 untuk skala kepercayaan diri dan α = 0,940 untuk skala keterlibatan ayah. Hasil penelitian menunjukkan adanya hubungan positif yang signifikan antara keterlibatan ayah dan tingkat kepercayaan diri remaja akhir perempuan, dengan nilai korelasi sebesar 0,498 (p < 0,05), mengindikasikan korelasi yang cukup kuat. Penelitian ini mendukung teori bahwa keterlibatan ayah yang aktif dalam pengasuhan berkontribusi pada peningkatan kepercayaan diri remaja, Sehingga dapat disimpulkan bahwa terdapat korelasi yang searah, semakin meningkat father’s involvement maka semakin tinggi tingkat kepercayaan diri remaja akhir perempuan di Bukittinggi. Penelitian ini menyoroti pentingnya peran ayah dalam pengasuhan dan dampaknya terhadap perkembangan kepercayaan diri remaja perempuan.
ANALISIS PENERAPAN TARIF EFEKTIF RATA-RATA (TER) TERHADAP PEMOTONGAN PAJAK PENGHASILAN PASAL 21 KARYAWAN TETAP (STUDI KASUS PADA PT CDS) hanifah, hanifah; Hayati, Nor
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 17 No 2 (2024): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.17 no.2 September 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v17i2.513

Abstract

The purpose of this study is to determine the impact of the implementation of the Average Effective Rate (TER) on the withholding of income tax article 21 of permanent employees at PT. CDS. The method used in this study is qualitative descriptive, with this method the author can find out the extent of the income tax withholding article 21 of PT. CDS before and after the implementation of the Average Effective Rate (TER). The results of this study show that after using the Average Effective Rate (TER) from January to June 2024, PT. CDS made a deduction of IDR 5,369,000, but the use of the Average Effective Rate (TER) can cause overpayment of taxes.
Co-Authors A, Kanzul Fikri Abadi, Agung Prasetyo Abdullah, Mohamad Syarief Adelia, Nesha Adi Ihsan Imami Adi Nurjaman, Adi Adirakasiwi, Alpha Galih Aerwanto, Aerwanto Afdhal Yaman Afidah, Nurul Afifah Rahmah, Afifah Agung Prasetyo Abadi Agung Wibowo Agus Lukman Hakim Agus Pratama Agus Setiawan Agus Sjafari Agusinta, Lira Agustina Sari Agustinsa, Ringki Ahdi, M Wafiyul Ahmad Badawi Saluy Aini, Fitria Nurul Akmalina, Rifkah Al Shafa, Salsabyla Al Zuhri Alamsyah, Novryan Alfiona, Della Alkautsar, Muslim Alrasyid , Miko Dharma Amajida, Durah Amanda, Mercedes Amin Sadiqin Amin, Darwis An Nisaa Mutiara Salsabila Andayani, Nopi Andrian, Freny Anggraeni, Devia Anggraini, Dewita Anhar Fazri Aninda, Yunita Anita Anita Anjani, Tiara Puspa Antari, Benny Anugrah, Muhammad Ichsan Apriano, Gevin Apriyanti, Peni Ardiyanti, Yusi Arifin, Gusti Muhammad Bustanil Aristawati, Anita Treisya Arizal Hamizar Arsy, Elifia Arvita, Rizki Ashel, Hazrati Asrizal Astri Sri Wariyanti Astuti, Yuseva Gita Ari Aswanti Setyawati Aulia, Sefindi Ayuningrum, Olivia Ayuningtyas, Novianti Azmy, Kharul Bahar, Herwina Bahtiar , Yuyun Bahtiar, Yuyun Basit, Acep Abdul Bayu Sinta, Tunjung Benni Satria Berlinda, Keke Bhisma Murti Budhi Akbar, Budhi Burhanudin Burhanudin Candra, Muhammad Caska - Celvia , Insulnde J Chafid, Nurul Deatri, Eka Rasyid Deddy Wahyudi Della Maulidiya Desi Maulida Dewa Bagus Sanjaya Dewanto, Didit Kustantio DEWI SARTIKA Dewi, Arddha Maha Pawitra Dwi Puspita Dewi, Susana Diana Novita Dinar Dewi Kania Dori Lukman Hakim Dwiastuti, Rahma Dyah Iswantini Edi Susanto Edi Sutanto Efendi, Roni Eko Probo, Eko Eko Putro W, Sugeng Elsa Ernawati Nainggolan Elwan Stiadi Erini Junita Sari Euis Filaila Fachry Abda El Rahman Fadilah, Zen Kharis Fadmala, Yuyun fai, maulidi Fajrin, Ilham Rizky Farady Marta, Rustono Fatmah Watty Pelupessy Fauziah Ulmi Fenni Valianda Amelia Ramadhan Fikri, A. Kanzul Fikri, Akhmad Kanzul Finarti, Finarti Firdaus, Ridwan Firmansyah , Dani Firmansyah Firmansyah Fitri Meliya Sari Fitriani, Elies Fitriani, Rita furqany, rizka Furqoni, Habib Abda Girsang, Melan Kristina Goenadhi, Ec Lydia Grediani, Evi Gupi, Mayliza Haji, H Saleh Hakim , Sofyan Hana Rochani Gustasari Panggabean Hanifah Nurus Sopiany Hanikah, Hanikah Hariono, Jefri Harjanti, Harjanti Harpito, Harpito Hartati, Misra Haryo Setyoko Hasan Sazali Hayati, Cucu Hayati, Nor Hayati, Taureni Hedar Rusmana Hendra Kartika, Hendra Heri Heryanto Herlina Herlina Hesti Wulandari Hidana, Rachma Hidayati, Nita Husna, Ismalia I Gede Margunayasa I Nengah Suastika Ida Bagus Putu Arnyana Ilmi, Abdul Aziz Maulana Ima, Khoirul Iman Permana, Iman Indah Sri Wahyuningsih Indra Budiman Indraningtyas, Lathifa Insih Wilujeng Irdalisa Irsal, Nur Aliyyah Irwan Chairuddin irwan chairudin, irwan Iskandarsyah, Aulia Ismet, Rhahmasari Jalaludin, Jalaludin Jeni Andriani Joni Prasetyo, Joni Jovianto, Andrian Julian, Arif Rahmad Juliani, Linda Yeka Julistiwa, Vanessa Rahmawati Julistiwa6, Vanessa Rahmawati Kakoh, Nur Asikin Kamilah, Hana Kareem, Zidan Dwi Khalfani Kartika , Hendra Kasmiah , Utin Nur Kauno, Wina Trisva Khasanah , Fachrun Nisa Sofiyah Khotimah Herliana khusnul khotimah Kosasih, Ahmad Kurniawan, Teddy Lestari, Gustia Putri Lestari, Widiarti Dwi Lestari Lestary, Ratnah Liana, Eva Liana, Kesia Lubis, Fitriani Surayya Lukito, Sandi Lukluil Maknun, Lukluil Ma'arif, Iin Baroroh Maárif, Iin Baroroh Madaniyyah, Fathimah Maghfira, Saadatul mahmud ali Makomulamin Malahayati Rusli Bintang Malawat, Fadli Fendi Malini, Riska Mardiana, Eli Mardliyah, Syarifatun Margono, Eko Maria Magdalena Marliani, Depi Marsah Rahmawati Utami Marselita, Winda Maryadi, Adi maydinar, dian dwiana Mayuta, Fadhila Putri Ma’arif, Iin Baroroh Miftah Faiz Ali Ramdhani Mirta Fera Misrofingah, Misrofingah Mohammad Akbar, Mohammad Mokhammad Ridwan Yudhanegara Monika, Monika Mozart, Mozart Muammar W. Maruapey Mubin, Mubin Muchlis, Effie Efrida Muchlish, Effie Efrida Muhamad Hadi Arfian Muhammad Yusril Mujiaty, Yulia Muliadin, Muliadin Mulyadi, Ivan Munawaroh, Siti Mar’atul Muslimah, Shifa Ul Mustoip, Sofyan Mutiara, Hana Mutiara, Petty N, Annisa Nabila, Aprilia Salsa Nabilatuzzahra, Nisa Nadia Meisya Nur Faedah Natalie, Nesia Nengah Suastika, I Nengsih, Tri Widya Neni Triana, Neni Ni Nyoman Parwati Nisa , Kherun Nisak, Luluk Choirun Niya, Niya Noer, Miftah Sakina Nofirza Nofirza Novawiguna Kemalasari Novayanti, Deasy Novi Indah Susanthi, Novi Indah Nugraha, Wan Evan Nur, Iyan Rosita Dewi Nurfalah, Alifa Nurhasanah Nurhasanah Nurlaelah Nurlaelah, Nurlaelah Nurrahmi, Herly Nurrobi , Tjahja Nursabila, Aulia Nizar NURUL AZIZAH Nurul Hilda Syani Putri Octaviani, Reni Dian Oktaviani, Michel Febri P., Nelly D. Pamungkasih, Wahyu Pandri Ferdias, Pandri Panduwinata, Berta Perdana, Buyung Cahya Prameswari, Etika Pramita, Eka Aji Prasetyo Abadi, Agung Pratomo, Raden Yuwono Purawijaya, Handrian Rahman Purnama, M. Rokhman Purwati, Dhia Ulfah Purwono, R. Urip Putri Anjarsari Putri, Amanda Mutiara Putri, Fina Rahma Putri, Rizka Amalia Putri, Uccy Adeh Putro, Tanagung Laksono Rachmat Maulana Rafiudin, Rafiudin Rahadi Bimansah Rahman, Puspa Rahayu Utami Rahmawati, Nopriza Ramadhan, Muhammad Reza Rizky Ramadhanti, Riza Ramadhona, Winda Ramitia, Agate Ramlah Ramlah Rasylin, Miftah Muthmainna Ravida, Ravida Raymond Raymond Reni Octaviani, Reni Renol, Renol Ridawati, Rakhmi Ridhawati, Rakhmi Ridho Agio Nesta Rikayanti, Rikayanti Riki Gana Suyatna Rina Marlina Risnawati Risnawati Riswan Ludfi Riyani, Rizki Rizka Rizka, Rizka Roesdiana, Lessa Rohmat, Siti Rohmawati, Ifatur Roni Hermawan, Roni Rosalia, Nanda Rosyanne Kushargina Rozalia, Icha Rudiyanto Rudiyanto, Rudiyanto Rudiyanto, Rudiyanto Rum, Ahbi Mahdianing Rusdi Rusdi Safitri, Winda Saiful Amri Salanggon, Alismi M Sandriana Marina Saniarjuna, Muhammad Haekal Sanisahhuri, Sanisahhuri Sanjaya, Natta Santosa, Made Herry Saputri, Evieana Saputri, Rama Nia Sari, Bet Sri Anita Sari, Dhela Madhan Sari, Erini Junita sari, Purnia Sasmita, Fatimah Nuraini Sastrawijayah, Jemmi Satria Agust Sawitri, Diah Septiasih, Antonia Dian Setiawan, Dimas Dwi Setyonugroho, Winny Setyowati, Irlisa Shiddiq , Mahfudz Siagian, Teddy Alfra Sianipar, Rut Novalia Rahmawati Silaen, Dama Yanti Simanjuntak, Elsa Nikita Sinta, Tunjung Bayu Siregar, Intana Juwita Sari Siregar, Nur Asma Riani Siswadi, Usep Siti Fatimah Siti Mudawanah Soeroso, Venty Muliana Sari Sogen, Afrianto T. L. Sri Kartikowati Sri Purwati Stephanie, Putri Ajeng Suartini, Endang Subagja, Agus Dedi Suhardi Suhardi Suharto, Muhammad Ilham Sulistio, M Sumardi, Hari Sumiri, Sumiri Supiana, Supiana Suryani, Suci Fajar Susanta, Agus Susanto Susanto Susilawati, Susilawati Susilowati Susilowati Sutanto, Vinnawaty Sutrisna, Marlin Suyanto Suyoto Suyoto Syafadilla , Elva Syafdi Maizora Syahril Furqany Syavani, Dini Taufik, Kemal Teddy A Siagian Tiara Destia Fitri Tirtayano, Anandha Destyarennie Triyanti, Yeni Tuzzahra, Raudya Ula, Radhiyatul Utami, Gita Nita Utari, Tria Utomo, Gatot Widyo Veliesa, Gyzka Verina, Imelda Veronika Veronika Wahid Murniawan, Muhammad Wahid, Uhkti Wahyulia, Lisa Warmi, Attin Wati, Agustina Setia Wendy Alexander Tanod Widasari, Ela Widiastika, Neni Widuri, Lila Irawati Tjahjo Widya Asmara Widya Tri Indarti Wulan, Susilo Wulandari, Elza Yani, Ni Kadek Adwy Yasnur Asri Yassar, Muhammad Naufal Elian Yensy , Nurul Astuty Yensy B, Nurul Astuty Yensy, Nurul Astuty Yohana F. 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