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PENGARUH KESADARAN WAJIB PAJAK, PEMAHAMAN PSAK EMKM DAN RELAKSASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PELAKU USAHA MIKRO KECIL MENENGAH DI KOTA YOGYAKARTA Habu, Rofina Ernesta; Ayem, Sri; Kusuma, Dewi
Jurnal Riset Perpajakan: Amnesty Vol 4 No 2 (2021): November 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i2.6332

Abstract

This study aims to test whether taxpayer awareness, understanding of Understanding Financial Accounting Standards of Small and Medium Micro Eentitas and tax relaxation to the compliance of small and medium micro enterprises taxpayers. The population in this study is Small and Medium Micro Enterprises in Yogyakarta. Sampling techniques in this study use convenience sampling. Data collection is done by disseminating questionnaires in the form of google form through whatsap application to respondents. The number of questionnaires processed as many as 62 questionnaires, from google form. The data was analyzed using multiple linear regression analysis.  The results of this study show that taxpayer awareness and tax relaxation have a positive and significant effect on taxpayer compliance. Meanwhile, understanding the Understanding of Financial Accounting Standards of Small and Medium Micro Eentitas negatively affects taxpayer compliance.
PENGARUH MODEL PEMBELAJARAN PROBLEM BASED LEARNING DI SERTAI PETA KONSEP TERHADAP KEMAMPUAN BERPIKIR KRITIS DAN AFEKTIF SISWA SMA Amelia, Nurafni; Zulaiha, Fanni; Kusuma, Dewi
BIOCHEPHY: Journal of Science Education Vol. 4 No. 1 (2024)
Publisher : MO.RI Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52562/biochephy.v4i1.1058

Abstract

Banyak siswa SMAN 1 Pasawahan saat dalam kegiatan pembelajaran kemampuan berpikir kritisnya kurang, penelitian ini bertujuan untuk mengetahui pengaruh model pembelajaran PBL terhadap kemampuan berpikir kritis siswa SMAN 1 Pasawahan. Jenis penelitian yang digunakan adalah kuantitatif dengan pendekatan kuasi eksperimen. Sampel dalam penelitian ini yaitu 60 siswa, 30 siswa pada kelas eksperimen dan 30 siswa pada kelas kontrol. Teknik pengumpulan data menggunakan tes dan teknik analisis data menggunakan uji normalitas, homogenitas, dan uji hipotesis yang dilakukan dengan uji perbedaan rerata. Berdasarkan hasil penelitian bahwa terdapat pengaruh model pembelajaran PBL terhadap kemampuan berpikir kritis siswa kelas XI MIPA SMAN 1 Pasawahan.
PENGARUH LITERASI KEUANGAN, RISK TOLERANCE, DAN STATUS PEKERJAAN TERHADAP KEPUTUSAN INVESTASI IRT Dwi, Melita; Kusuma, Dewi
Jurnal Keuangan dan Bisnis Vol. 18 No. 1 (2020): Jurnal Keuangan dan Bisnis Volume 18 No. 1, Edisi Maret 2020
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (739.318 KB)

Abstract

Many factors may effect investors in making investment decisions, some of them are financial literacy, risk tolerance, and employment status. These factors are thought to have an influence on investment decision. The purpose of this study was to examine the effects of financial literacy, risk tolerance, and employment status on investment decisions of Krembangan Village, Panjatan District, Kulon Progo Regency. This research used snowball sampling method. The research object of this are housewife who lives in Krembangan Village, Panjatan District, Kulon Progo Regency. There are 100 respondents taken from questionnaire by survey method. To answer the problem and test the hypotheses proposed in this study, the researchers used multiple regression analysis. The results of this study showed that financial literacy, risk tolerance, and employment status simultaneously have a significant influence on investment decisions, and financial literacy has a partially positive effect in investment decisions, risk tolerance has a partially negative influence on investment decisions, but employment status has partially no influence on investment decisions.
ANALISIS UNSUR PENGIMAJIAN PADA PUISI “DI NEGERI AMPLOP” KARYA MUSTOFA BISRI Kusuma, Dewi
Jurnal Jembatan Efektivitas Ilmu dan Akhlak Ahlussunah Wal Jama'ah Vol 5 No 1 (2024): Maret
Publisher : LPPM UNU CIREBON

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52188/ja.v5i1.759

Abstract

Mustofa Bisri's poems are known as polite, grammatical and subtle. With an arrangement of structures that form a series of beautiful and meaningful words. Apart from having high aesthetics and being full of meaning to be expressed to the reader, this poem is also an outpouring of the author's heart through its building blocks, namely the physical structure and inner structure. Each poem contains a message which is the result of the author's expression and creativity. This research will examine the elements of imagery contained in the poem "Di Negeri Envelope" by Musthofa Bisri. The method used in this research is the qualitative descriptive method. The results of the research show that the imagery elements in the poem 'Di Negeri Envelope' by Musthofa Bisri include visual images, auditory images and tactile images.
Certa Rakyat Baridin-Ratminah dalam Bingkai Struktur Naratif dan Nilai Budaya: Kajian Kontekstual Cirebon Kusuma, Dewi; Sumiyadi, Sumiyadi; Yulianeta, Yulianeta; Halimah, Halimah; Laksmita, Laksmita
SAWERIGADING Vol 31, No 2 (2025): Sawerigading, Edisi Desember 2025
Publisher : Balai Bahasa Sulawesi Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26499/sawer.v31i2.1639

Abstract

This study aims to map the narrative structure, identify social values and functions, and link the findings to the context of the Baridin–Ratminah folktale from Cirebon in order to produce recommendations for local culture-based teaching materials in higher education. The study used a qualitative method with a directed literature review design. Data were collected through a review of various written sources, ethnographic documents, and archives of speech performances from scientific repositories and cultural communities. The data collection technique was carried out using the PRISMA criteria-based selection procedure to ensure the relevance of the sources. Data analysis was carried out through three approaches: (1) structural analysis of plot, characters, and motifs using Propp and Todorov's theory; (2) analysis of social values and functions based on the Bascom and Dundes framework; and (3) analysis of the narrative context using Hymes' S–P–E–A–K–I–N–G model. The results show that the Baridin–Ratminah folktale has a consistent narrative pattern with stages of encounter, moral conflict, test of loyalty, and resolution that represent the values of religiosity, loyalty, simplicity, social control, and Cirebon cultural identity. The narrative context within society and digital media has shifted the meaning of the story and opened up opportunities for revitalization through visual media. These findings confirm that the Baridin-Ratminah folktale is worthy of being integrated as teaching material in courses on literary studies, cultural literacy, and the development of local wisdom-based learning media. AbstrakPenelitian ini bertujuan untuk memetakan struktur naratif, mengidentifikasi nilai dan fungsi sosial, serta menautkan temuan dengan konteks penuturan cerita rakyat Baridin-Ratminah dari Cirebon guna menghasilkan rekomendasi bahan ajar berbasis budaya lokal di perguruan tinggi. Penelitian menggunakan metode kualitatif dengan desain kajian pustaka yang terarah. Data dikumpulkan melalui telaah berbagai sumber tertulis, dokumen etnografis, serta arsip performansi tutur dari repositori ilmiah dan komunitas budaya. Teknik pengumpulan data dilakukan dengan prosedur seleksi berbasis kriteria PRISMA untuk memastikan relevansi sumber. Analisis data dilakukan melalui tiga pendekatan: (1) analisis struktural terhadap alur, tokoh, dan motif menggunakan teori Propp dan Todorov; (2) analisis nilai dan fungsi sosial berdasarkan kerangka Bascom dan Dundes; serta (3) analisis konteks penuturan menggunakan model S–P–E–A–K–I–N–G dari Hymes. Hasil penelitian menunjukkan bahwa cerita rakyat Baridin-Ratminah memiliki pola naratif yang ajeg dengan tahapan pertemuan, konflik moral, ujian kesetiaan, dan resolusi yang merepresentasikan nilai religiusitas, kesetiaan, kesahajaan, kontrol sosial, dan identitas budaya Cirebon. Konteks penuturan dalam masyarakat dan media digital turut menggeser makna cerita serta membuka peluang revitalisasi melalui media visual. Temuan ini menegaskan bahwa cerita rakyat Baridin-Ratminah layak diintegrasikan sebagai bahan ajar dalam mata kuliah kajian sastra, literasi budaya, dan pengembangan media pembelajaran berbasis kearifan lokal.