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Apakah Implementasi “Reinventing Policy” Meningkatkan Tax Compliance” Pajak Badan? (Survei pada KPP Pratama Padang) Munaf, Rinaldi; Syofriyeni, Nini; Yurniwati, Yurniwati
Jurnal Akuntansi dan Governance Andalas Vol. 2 No. 2 (2019): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v2i2.29

Abstract

This research is aims to analyze and describe the level of compliance of corporate taxpayers after the Reinventing Policy is implemented. The study was conducted on the Agency taxpayers in the Padang KPP office. The data was collected using a questionnaire. The analytical method used is descriptive statistics, which evaluates the level of achievement of respondents' answers that reflect the level of tax compliance and implementation of Reinventing Policy and linear regression analysis to determine the effect of Reinventing Policy on corporate taxpayer compliance. The results of descriptive statistical research indicate the Reinventing Policy variable has a level of achievement of respondents' answers of 3.78 which means that the implementation of Reinventing Policy is quite good. This was followed by the level of compliance of corporate taxpayers which was also quite good as indicated by the level of achievement of respondents' answers of 3.94. The results also showed that the Reinventing Policy had a significant effect on corporate taxpayer compliance. This finding implies that the policies have been responded by taxpayers by showing changes in their behavior.
Peningkatan Literasi Dan Numerasi Melalui Pendekatan Pedagogical Content Knowledge (PCK) Di Sekolah Dasar Wilayah Garut Amri, Mira Amelia; Yurniwati, Yurniwati; Apriliana, Anggi Citra; Aruwiyantoko , Anggit
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 7 No. 1 (2026): Edisi Januari - April
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v7i1.6874

Abstract

Kemampuan literasi dan numerasi siswa sekolah dasar di wilayah Garut masih tergolong rendah, terutama akibat keterbatasan strategi pembelajaran yang sesuai konteks. Program Pengabdian kepada Masyarakat ini bertujuan meningkatkan kualitas pembelajaran literasi dan numerasi melalui pendekatan Pedagogical Content Knowledge (PCK). Kegiatan dilakukan melalui pelatihan guru, pendampingan di kelas, serta edukasi kepada orang tua. Pelatihan difokuskan pada penerapan strategi PCK yang mengintegrasikan konten, pedagogi, dan pemahaman konteks siswa. Hasilnya menunjukkan bahwa guru mulai menerapkan pendekatan kontekstual, interaktif, dan berbasis kebutuhan siswa dalam mengajarkan literasi dan numerasi. Program ini juga menghasilkan modul pembelajaran, publikasi ilmiah, dan penguatan kemitraan dengan dinas pendidikan. Program ini menunjukkan kontribusi nyata dalam peningkatan kompetensi guru dan kualitas pendidikan dasar secara berkelanjutan di wilayah Garut.
Perbandingan Benefit Cost Analysis Laboratorium Dengan Metode KSO Reagen Rental dan Cost per Reportable Result Shinta Dewi, Viola; Astiena, Adila Kasni; Semiarty, Rima; Yurniwati, Yurniwati; Yulia, Dwi; Putra, Abdi Setia
JUKEJ : Jurnal Kesehatan Jompa Vol 4 No 4 (2025): JUKEJ: Jurnal Kesehatan Jompa
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jkj.Vol4.Iss4.2171

Abstract

Healthcare financing is the foundation of sustainable hospital services, including laboratory units that have high needs for equipment, reagents, and maintenance. Inefficient financing can hinder service quality and reduce the hospital's capacity to meet patient needs. Dr. M. Djamil Padang General Hospital, as a national referral hospital, faces these challenges, particularly in hematology testing, which dominates the laboratory service load. Although the number of tests decreased in 2024, laboratory costs actually increased beyond the budget ceiling, forcing a change in the financing method from CPRR back to Reagent Rental Operational Cooperation. This condition emphasizes the need for a comprehensive evaluation of the laboratory financing scheme through Benefit Cost Analysis to determine the most efficient and sustainable method. Methods: This study used a mixed method approach with a sequential explanatory strategy to analyze the financing of hematology laboratory tests. Quantitative research was conducted through benefit and cost analysis. The qualitative approach was conducted through in-depth interviews with informants from various hospital units. Results: The monetary benefit of the reagent rental KSO was Rp12.903.315.976 and the CPRR was Rp12.229.845.066. The total cost of the reagent rental KSO was Rpp2.485.694.024,- and the CPRR was Rp3.159.164.934. The Benefit Cost Ratio for the KSO reagent rental is 4.44, while that for the CPRR is 3.84. The selection of a laboratory operational cooperation model is not only a matter of cost efficiency but also considers the clinical context, internal capacity, and long-term strategy of the hospital. All informants felt that both the reagent rental KSO and the CPRR KSO had their own advantages and disadvantages, and in choosing a KSO, they looked more at its use and the hospital's current financial condition. Conclusion: Both KSO models are feasible because they generate positive NPV and BCR > 1. Financially, KSO Reagen Rental is more profitable than KSO CPRR
Pendampingan Partisipatif Pendaftaran Nomor Induk Berusaha (NIB) Berbasis OSS pada UMKM di Wilayah Pesisir Selatan Yurniwati, Yurniwati; Luthan, Luciana; Tista, Vima; Rahayu, Lisa
Jurnal Pustaka Mitra (Pusat Akses Kajian Mengabdi Terhadap Masyarakat) Vol 6 No 2 (2026): Jurnal Pustaka Mitra (Pusat Akses Kajian Mengabdi Terhadap Masyarakat)
Publisher : Pustaka Galeri Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55382/jurnalpustakamitra.v6i2.1788

Abstract

Meskipun Usaha Mikro, Kecil, dan Menengah (UMKM) memberikan kontribusi besar dalam mendorong perekonomian masyarakat lokal, banyak di antaranya, termasuk UMKM yang beroperasi di wilayah pedesaan, masih menjalankan usahanya di luar sistem hukum bisnis. Akses terhadap layanan administratif, rendahnya literasi digital, serta keterbatasan pendampingan teknis menjadi hambatan utama yang dihadapi UMKM dalam memperoleh Nomor Induk Berusaha (NIB). Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memfasilitasi penerbitan NIB melalui sistem Online Single Submission (OSS) bagi salah satu UMKM di Kabupaten Pesisir Selatan yang berada di wilayah pedesaan. Pendekatan yang digunakan adalah pendampingan partisipatif, di mana tim pengabdian terlebih dahulu mengidentifikasi permasalahan yang dihadapi serta memberikan sosialisasi kepada mitra mengenai legalitas proses usaha. Selanjutnya dilakukan pendampingan secara langsung dalam proses pendaftaran OSS pada salah satu UMKM setempat, kemudian diakhiri dengan evaluasi terhadap pelaksanaan program. Hasil kegiatan menunjukkan bahwa setelah proses pendaftaran OSS selesai dilakukan, mitra UMKM berhasil memperoleh NIB sebagai bentuk legalitas usaha. Kegiatan pendampingan ini juga meningkatkan pemahaman mitra mengenai proses perizinan berbasis digital dan kesadaran akan pentingnya formalitas usaha. Intervensi berbasis pendampingan ini menjembatani kesenjangan antara layanan pemerintah berbasis digital dan kesiapan UMKM, khususnya di wilayah pedesaan.
The Effect of Integrated Problem-Based Learning with Multiple Representations on Elementary School Students' Computational Thinking Skills in Mathematics Dea Nur Hafifah; Arita Marini; Yurniwati Yurniwati
EduBase : Journal of Basic Education Vol. 7 No. 1 (2026): EduBase : Journal of Basic Education
Publisher : LJPI UI Bunga Bangsa Cirebon

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

Abstract

Computational thinking is an essential skill that students need to develop in the learning process to systematically analyze problems and construct effective solutions. Objective: This study modified the Problem-Based Learning (PBL) method integrated with Multiple Representations (MR) in enhancing elementary students’ computational thinking skills, including decomposition, pattern recognition, abstraction, and algorithmic thinking. Novelty: This study provides empirical evidence on the contribution of an innovative instructional approach in fostering students’ computational thinking skills, thereby supporting the achievement of SDG 4 (Quality Education) through improved learning quality at the elementary level. Method: A quantitative approach was employed using a quasi-experimental design with purposive sampling (N = 62), consisting of 31 students in the experimental group and 31 students in the control group. Data were analyzed through prerequisite tests and hypothesis testing to examine the effectiveness of the PBL-MR method in improving students’ computational thinking skills. Results: The results of the t-test revealed a statistically significant difference between the experimental and control groups (p < 0.001), indicating that the implementation of the PBL-MR method significantly enhanced students’ computational thinking skills. Conclusion: The PBL-MR method is more effective in increasing Computational Thinking skills than the traditional method in the control group. These results indicate that the PBL-MR method is effective in improving students’ computational thinking skills as an effort to support the achievement of SDGs 4, by improving the quality of education through meaningful education for elementary school.
Innovative Strategies in Science Education: Implementing the POE Model to Enhance Elementary School Students' Science Process Skills Reni Ramdayani; Kurnia Marifatul Latifah; Yurniwati Yurniwati; Taofik Taofik
Scientiae Educatia: Jurnal Pendidikan Sains Vol. 12 No. 1 (2023): June 2023
Publisher : Tadris Biologi Fakultas Ilmu Tarbiyah dan Keguruan IAIN SYEKH NURJATI CIREBON

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/sc.educatia.v12i1.13706

Abstract

Effective science learning is designed and implemented for students who experience pressure in Science Process Skills (SPS). Therefore, this study aims to analyze the use of the POE (Predict-Observe-Explain) learning model to improve the Science Process Skills of Elementary School students. The research method used is Classroom Action Research (CAR) with the Kemmis & Taggart model consisting of planning, action, observation, and reflection. Data collection techniques were carried out through observation and tests, with the number of research subjects being 27 (15 women and 12 men). Then the data were analyzed descriptively. The analysis results in cycle I indicate an average value of 62%. In cycle II, there was an increase with an average value of 85%; in cycle III, there was a more significant increase with an average value of 96%. From these results, the POE model effectively improves students' science process skills, so this study contributes to developing innovative and effective science learning approaches. Thus, the results of this study have an important impact on the world of education, showing that using the POE model with realistic media can improve students' science process skills. This study also provides a basis for further research to delve deeper into the application and effectiveness of the POE model in other learning contexts and with different variations of realistic media.
Implementasi Model Discovery Learning berbantuan Media manipulative untuk meningkatkan Kemampuan Berpikir Spasial siswa dalam Pembelajaran Matematika di Sekolah Dasar Nurhasanah, Fia Aprillia; Yurniwati, Yurniwati; Zakiah, Linda
Social, Humanities, and Educational Studies (SHES): Conference Series Vol 8, No 3 (2025): Social, Humanities, and Educational Studies (SHEs): Conference Series
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/shes.v8i3.107318

Abstract

Spatial thinking skills are an important component, especially in understanding geometric concepts and visual relationships between objects. One effective approach to developing these skills is the Discovery Learning model assisted by manipulative media. This study aims to examine the effectiveness of the model in elementary school mathematics learning. The method used is a literature study by reviewing various research results and relevant scientific publications in the last five years. The results of the study show that Discovery Learning combined with manipulative media is able to increase student involvement actively, strengthen understanding of spatial concepts, and encourage better visual representation. The conclusion of this study is that the combination of the discovery approach and concrete media has significant potential in supporting the development of students' spatial thinking skills from an early age.Kemampuan berpikir spasial merupakan komponen penting, terutama dalam memahami konsep geometri dan hubungan visual antar objek. Salah satu pendekatan yang efektif untuk mengembangkan kemampuan ini adalah model Discovery Learning berbantuan media manipulatif. Kajian ini bertujuan untuk menelaah efektivitas model tersebut dalam pembelajaran matematika sekolah dasar. Metode yang digunakan adalah studi literatur dengan menelaah berbagai hasil penelitian dan publikasi ilmiah yang relevan dalam lima tahun terakhir. Hasil kajian menunjukkan bahwa Discovery Learning yang dipadukan dengan media manipulatif mampu meningkatkan keterlibatan siswa secara aktif, memperkuat pemahaman konsep spasial, serta mendorong representasi visual yang lebih baik. Simpulan dari kajian ini adalah bahwa kombinasi pendekatan penemuan dan media konkret memiliki potensi signifikan dalam mendukung pengembangan kemampuan berpikir spasial siswa sejak dini.
Efektivitas Pendekatan Open Ended Modifikasi Metode Montessori Untuk Meningkatkan Kemampuan Numerik Siswa Sekolah Dasar Silviana, Anna; Yurniwati, Yurniwati; Nurjannah, Nurjannah
Social, Humanities, and Educational Studies (SHES): Conference Series Vol 8, No 3 (2025): Social, Humanities, and Educational Studies (SHEs): Conference Series
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/shes.v8i3.107222

Abstract

Numerical ability is a fundamental competency essential to mathematics learning at the elementary level. However, various studies indicate that students still struggle to understand basic number concepts and arithmetic operations. This literature review aims to examine the effectiveness of the open-ended approach modified with the Montessori method in improving elementary students’ numerical ability. Findings reveal that the open-ended approach encourages flexible and creative thinking in solving mathematical problems, while the Montessori method helps students understand concepts concretely and gradually, in line with their cognitive development. The integration of both approaches creates meaningful, active, and enjoyable learning experiences that enhance number sense, counting skills, and conceptual understanding. This article recommends the open-ended Montessori approach as an innovative and adaptive alternative for teaching numeracy in elementary education. Kemampuan numerik merupakan kompetensi dasar yang esensial dalam pembelajaran matematika di tingkat sekolah dasar. Namun, berbagai studi menunjukkan bahwa siswa masih menghadapi kesulitan dalam memahami konsep dasar bilangan dan operasi matematika. Artikel ini bertujuan untuk meninjau literatur mengenai efektivitas pendekatan open ended yang dimodifikasi dengan metode Montessori dalam meningkatkan kemampuan numerik siswa sekolah dasar. Hasil kajian menunjukkan bahwa pendekatan open ended mendorong pemikiran fleksibel dan kreatif dalam menyelesaikan masalah matematika, sementara metode Montessori membantu siswa memahami konsep secara konkret dan bertahap sesuai perkembangan kognitif mereka. Kombinasi kedua pendekatan ini menciptakan pembelajaran yang bermakna, aktif, dan menyenangkan sehingga mampu meningkatkan aspek number sense, keterampilan menghitung, dan pemahaman konsep bilangan. Artikel ini merekomendasikan pendekatan ini sebagai alternatif pembelajaran numerik yang inovatif dan adaptif di sekolah dasar.