Garuda - Garba Rujukan Digital

Analisis Faktor-Faktor yang Mendorong Kepatuhan Wajib Pajak di Kalangan Mahasiswa: Studi Kasus Universitas Pamulang Astuti, Reni; Muliyani, Muliyani
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v4i2.860

This research aims to analyze the influence of tax knowledge, tax awareness and the implementation of the e-filling system on taxpayer compliance for the 2024 period, especially for Pamulang University undergraduate Accounting study program students who have studied taxation. The total population with a sample of 214 respondents was followed by students in semesters 2 (two) and 6 (six). This research data was analyzed using multiple linear regression analysis. The data was processed using SPSS 22 which showed the results that the variables of tax knowledge, tax awareness and implementation of the e-filling system simultaneously had a significant effect on taxpayer compliance. Meanwhile the research results of the tax knowledge variable and the implementation of the e-filling system do not have a partially significant effect on taxpayer compliance, and the tax awareness variable has a partially significant effect on taxpayer compliance.

Penanganan Obat Look Alike Sound Alike (LASA) dalam Praktik Kefarmasian: Tinjauan Literatur Naratif Zaini, Muhammad; Isnani, Nazhipah; Hikmah, Siti Nur; Muliyani, Muliyani
Jurnal Kajian Ilmiah Kesehatan dan Teknologi Vol 7 No 2 (2025)
Publisher : Politeknik Unggulan Kalimantan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52674/jkikt.v7i2.304

Medication errors remain a sndaignificant challenge in efforts to improve patient safety, one of which is triggered by the use of Look Alike Sound Alike (LASA) medications. LASA drugs share similarities in naming, pronunciation, or packaging appearance, thereby increasing the risk of errors during prescribing, preparation, and administration stages. This article aims to review the literature addressing the concept, impact, and management strategies of LASA medications in pharmacy practice from a pharmaceutical management perspective. The research method employed was a narrative literature review of scientific articles published within the last five years and sourced from the Scopus and PubMed databases. The findings indicate that optimal management of LASA medications requires a systematic approach through risk management policies, implementation of standard operating procedures, utilization of health information technology, and strengthening the role of pharmacists within the healthcare system. However, empirical studies examining the effectiveness of LASA policy implementation in healthcare facilities in Indonesia remain limited. Therefore, the development of contextual and sustainable LASA management models is needed to support the enhancement of patient safety.

Encourage the participation of the Community in the Sustainable Education Project: Towards Human Resource Empowerment Leliy Kholida, Leliy; Muliyani, Muliyani; Fitriah, Fitriah
Jurnal Ilmu Manajemen Sosial Humaniora (JIMSH) Vol. 6 No. 2 (2024): August, Jurnal Ilmu Manajemen Sosial Humaniora (JIMSH)
Publisher : LP3M, Universitas Muhammadiyah Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51454/jimsh.v6i2.617

This study aims to identify human resource (HR) empowerment strategies in educational management, focusing on optimizing individual potential to achieve sustainable educational goals. The research employs a case study method with a descriptive qualitative approach, gathering data through observation, interviews, and documentation at the Mujahidin Foundation. The findings reveal that HR empowerment not only requires strengthening individuals but also necessitates close coordination and collaboration among educational elements, including teachers, staff, and management. The implementation of a holistic and integrated empowerment strategy is key to creating an educational system that can endure and evolve with the changing dynamics of modern society. In conclusion, the success of HR empowerment in the context of educational management depends on a comprehensive approach that considers not only individual aspects but also integrates all educational elements to achieve broader and sustainable educational objectives.

Transformation of Islamic Education: Fostering Exemplary Character through Integrated Curriculum in Islamic Elementary Schools Kasmawati, Kasmawati; Herlian, Herlian; Adam, Adam; Deluma, Ridwan; Abubakar, Abubakar; Muliyani, Muliyani
Journal of Leadership, Management and Policy in Education Vol. 1 No. 2 (2023): Journal of Leadership, Management and Policy in Education, December 2023
Publisher : Magister Administrasi Pendidikan, Universitas Muhammadiyah Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51454/jlmpedu.v1i2.427

This article discusses the development of an Islamic character-based curriculum in Al Qalam Kendari Integrated Islamic Elementary School as a solution to create a generation that has superior character and integrity. The purpose of this article is to identify effective strategies and methods in developing an Islamic character-based curriculum and to evaluate the results of implementing the curriculum. The research method used is a literature study and a case study involving interviews, observation and documentation at Al Qalam Kendari Integrated Islamic Elementary School which has implemented a character-based curriculum. The results of the study show that the development of an Islamic character-based curriculum at the school has succeeded in creating a learning environment that encourages students to internalize Islamic values and develop superior characters such as integrity, responsibility, cooperation and independence. Implementation of an Islamic character-based curriculum is an effective approach to achieving the goals of Islamic education with integrity and character.

Pandangan Theodore Noldeke Dan W. Montgomerry Watt Tentang Kesejarahan Wahyu Al-Quran Asman, Asman; Muliyani, Muliyani; Amin, Amin
RELIGI: Jurnal Pendidikan Agama Islam Vol. 2 No. 1 (2024): Religi, Juni 2024
Publisher : Program Studi Pendidikan Agama Islam Universitas Muhammadiyah Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51454/religi.v2i1.669

Penelitian ini bertujuan menganalisis serta membandingkan pemikiran tokoh orientalis yang mengkaji Al-Quran serta memberikan pandangan cendekiawan muslim dalam melihat perkembangan pemikiran orientalis. Tujuan penelitian ini untuk melihat sejauh mana perbandingan dan perbedaan pendapat orientalis dalam melakukan pengkajian Alquran. Penelitian ini bersifat penelitian kepustakaan dengan metode kualitatif diskriptif Sumber data penelitian ini berasal dari berbagai literature baik buku, jurnal yang terkait dengan penelitian ini. Hasil penelitian ini menunjukkan perbandingan kedua tokoh orientalis dalam mengkritik Al-Quran. Perbedaan yang terdapat ialah Noldeke lebih cenderung melihat Al-Quran dari sisi sejarah turunya Al-Quran dan proses penulisan Al-Quran, sedangkan Watt ia lebih mempersoalkan ayat-ayat Al-Quran yang dianggap ditambahkan oleh Muhammad sesuai dengan kebutuhan umat saat itu. Serta pandangan cendekiawan muslim yang menganggap pandangan orientalis tersebut terlalu obyektif.

Penerapan Strategi Peer Lesson Untuk Meningkatkan Hasil Belajar Al-Qur’an Hadist Pada Peserta Didik Muliyani, Muliyani; Sitti Aisyah; Kholida, Leliy
RELIGI: Jurnal Pendidikan Agama Islam Vol. 3 No. 1 (2025): Religi, Juni 2025
Publisher : Program Studi Pendidikan Agama Islam Universitas Muhammadiyah Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51454/religi.v3i1.1282

The purpose of this study is to find out the application of peer lesson strategies to improve the learning outcomes of the Qur'an Hadith in grade VII students at MTsN 1 Konawe, Tangkombuno Wawonii Islands, Northeast. This type of research is class action research or PTK which is carried out in two cycles, each cycle consists of two meetings, each cycle consists of 4 stages, namely Planning, Implementation of Actions, Observation and Reflection. The results of the study explained that 1) The application of this peer lesson strategy can improve the learning outcomes of students in the subject of Al-Qur'an Hadith at MTsN 1 Konawe Islands, it can be seen from the stage of implementation of learning analysis that the researcher got from the implementation stage is that from the first meeting to the last meeting, all students in the experimental class are very enthusiastic and enthusiastic to participate in the learning activities that are Implemented. Based on the results of the research that has been carried out, in the pre-cycle there are 4 students or 33% who have reached the KKM while there are 8 students or 66% who have not reached the KKM. Then in the implementation of cycle 1 there were 7 students or 58% who had reached KKM while there were 5 students or 41% who had not reached KKM in the implementation of cycle 2 there were 11 students or 91% who had reached KKM while there was one student or 8% who had not reached KKM with the results of the indicator research having reached 95% so that this research was declared successful

Pembangunan Ekonomi Berkelanjutan Indonesia: Interaksi Dinamis Ekonomi Digital, Emisi Karbon, Pengangguran dan Pertumbuhan Ekonomi Hijau Tanjung, Ahmad Albar; Muliyani, Muliyani; Anjeli, Rani
Jurnal Samudra Ekonomi dan Bisnis Vol 17 No 2 (2026): JSEB
Publisher : Fakultas Ekonomi dan Bisnis Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v17i2.13281

Green economic growth is one of the goals of sustainable economic development. This study was conducted to investigate the dynamic interaction between the digital economy, unemployment, carbon emissions and green economic growth in Indonesia. The research data uses secondary data from 1990 to 2021 on an annual basis, resulting in a total of 32 observations. The data sources are from the Central Statistics Agency and the World Bank, with an estimation approach using the ARDL method. The results show that the digital economy has a positive and significant effect on green economic growth, unemployment has a negative and significant effect on green economic growth, while carbon emissions have an insignificant negative effect on green economic growth in Indonesia. The implication of this research is that the government needs to accelerate the digital transformation of the productive sector. The alignment of digitization targets, labor absorption, and emission control in the sustainable development goals (SDGs) and national policies is also necessary.

Pengaruh Transfer Pricing, Kepemilikan Asing, dan Intensitas Modal, terhadap Penghindaran Pajak Larasati, Sani; Muliyani, Muliyani
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7697

Pajak merupakan salah satu sumber penerimaan negara yang paling krusial bagi pembangunan, namun fenomena penghindaran pajak oleh entitas bisnis masih menjadi tantangan utama. Penelitian ini bertujuan untuk menganalisis pengaruh Transfer Pricing, Kepemilikan Asing, dan Intensitas Modal terhadap Penghindaran Pajak. Penelitian ini dilakukan dengan menganalisis laporan keuangan perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2024. Sampel yang digunakan dalam penelitian ini sebanyak 13 perusahaan sektor energi yang terpilih menggunakan teknik pengambilan sampel purposive sampling. Data yang digunakan dalam penelitian ini merupakan data sekunder berupa laporan keuangan dari masing-masing perusahaan sampel. Variabel yang digunakan dalam penelitian ini adalah Transfer Pricing (X1) sebagai variabel bebas pertama, Kepemilikan Asing (X2) sebagai variabel bebas kedua, dan intensitas Modal (X3) sebagai variabel bebas ketiga, serta Penghindaran Pajak (Y) sebagai variabel terikat. Penelitian ini menggunakan metode regresi data panel dengan bantuan perangkat lunak EViews 13. Hasil analisis menunjukan bahwa model terbaik yang digunakan adalah Fixed Effect Model (FEM). Hasil penelitian menunjukan bahwa secara simultan, Transfer Pricing, Kepemilikan Asing, dan intensitas Modal berpengaruh terhadap Penghindaran Pajak. Secara parsial Transfer Pricing tidak berpengaruh terhadap Penghindaran Pajak, Kepemilikan Asing tidak berpengaruh terhadap Penghindaran Pajak, sedangkan intensitas Modal berpengaruh terhadap Penghindaran Pajak. Temuan ini diharapkan dapat membantu pemerintah dan otoritas pajak dalam merumuskan kebijakan pengawasan pengelolaan aset tetap perusahaan energi.

Pandangan Theodore Noldeke Dan W. Montgomerry Watt Tentang Kesejarahan Wahyu Al-Quran Asman, Asman; Muliyani, Muliyani; Amin, Amin
RELIGI: Jurnal Pendidikan Agama Islam Vol. 2 No. 1 (2024): Religi, Juni 2024
Publisher : Program Studi Pendidikan Agama Islam Universitas Muhammadiyah Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51454/religi.v2i1.669

Penelitian ini bertujuan menganalisis serta membandingkan pemikiran tokoh orientalis yang mengkaji Al-Quran serta memberikan pandangan cendekiawan muslim dalam melihat perkembangan pemikiran orientalis. Tujuan penelitian ini untuk melihat sejauh mana perbandingan dan perbedaan pendapat orientalis dalam melakukan pengkajian Alquran. Penelitian ini bersifat penelitian kepustakaan dengan metode kualitatif diskriptif Sumber data penelitian ini berasal dari berbagai literature baik buku, jurnal yang terkait dengan penelitian ini. Hasil penelitian ini menunjukkan perbandingan kedua tokoh orientalis dalam mengkritik Al-Quran. Perbedaan yang terdapat ialah Noldeke lebih cenderung melihat Al-Quran dari sisi sejarah turunya Al-Quran dan proses penulisan Al-Quran, sedangkan Watt ia lebih mempersoalkan ayat-ayat Al-Quran yang dianggap ditambahkan oleh Muhammad sesuai dengan kebutuhan umat saat itu. Serta pandangan cendekiawan muslim yang menganggap pandangan orientalis tersebut terlalu obyektif.

Penerapan Strategi Peer Lesson Untuk Meningkatkan Hasil Belajar Al-Qur’an Hadist Pada Peserta Didik Muliyani, Muliyani; Sitti Aisyah; Kholida, Leliy
RELIGI: Jurnal Pendidikan Agama Islam Vol. 3 No. 1 (2025): Religi, Juni 2025
Publisher : Program Studi Pendidikan Agama Islam Universitas Muhammadiyah Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51454/religi.v3i1.1282

The purpose of this study is to find out the application of peer lesson strategies to improve the learning outcomes of the Qur'an Hadith in grade VII students at MTsN 1 Konawe, Tangkombuno Wawonii Islands, Northeast. This type of research is class action research or PTK which is carried out in two cycles, each cycle consists of two meetings, each cycle consists of 4 stages, namely Planning, Implementation of Actions, Observation and Reflection. The results of the study explained that 1) The application of this peer lesson strategy can improve the learning outcomes of students in the subject of Al-Qur'an Hadith at MTsN 1 Konawe Islands, it can be seen from the stage of implementation of learning analysis that the researcher got from the implementation stage is that from the first meeting to the last meeting, all students in the experimental class are very enthusiastic and enthusiastic to participate in the learning activities that are Implemented. Based on the results of the research that has been carried out, in the pre-cycle there are 4 students or 33% who have reached the KKM while there are 8 students or 66% who have not reached the KKM. Then in the implementation of cycle 1 there were 7 students or 58% who had reached KKM while there were 5 students or 41% who had not reached KKM in the implementation of cycle 2 there were 11 students or 91% who had reached KKM while there was one student or 8% who had not reached KKM with the results of the indicator research having reached 95% so that this research was declared successful

Title

Found 50 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 50 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 50 Documents
Search