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All Journal Dinamika Jurnal Akuntansi dan Pajak Ekono Insentif Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah Jurnal Ilmiah Edunomika (JIE) Al-Ikhtibar : Jurnal Ilmu Pendidikan Tarbiyah Al-Awlad: Jurnal Kependidikan Islam Tingkat Dasar Journal of Industrial Engineering & Management Research (JIEMAR) Jurnal Cahaya Mandalika Jurnal Pengabdian Masyarakat Indonesia JCA (Jurnal Cendekia Akuntansi) Jurnal Riset Madrasah Ibtidaiyah (JURMIA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JISPE Journal of Islamic Primary Education Madani: Multidisciplinary Scientific Journal Journal of Economics and Policy Studies (JEPS) FingeR: Journal of Elementary School Jurnal Social Society An-Nisbah: Jurnal Ekonomi Syariah Jurnal Indonesia Mengabdi JIMEKA

Dyah Pravitasari

Fakultas Ekonomi dan Bisnis Islam IAIN Tulungagung

Author-ID : 346555

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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Pengaruh Labelisasi Halal, Harga dan Brand Image terhadap Minat Beli Mahasiswa FEBI UIN SATU Tulungagung pada Produk Kosmetik OMG Agustin, Dewi Ira; Pravitasari, Dyah
Ekono Insentif Vol 19 No 1 (2025): Ekono Insentif
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah IV

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36787/jei.v19i1.1936

Industri kosmetik di Indonesia berkembang pesat, termasuk di daerah seperti Tulungagung. Mahasiswa, khususnya generasi Z, memandang kosmetik sebagai bagian dari ekspresi diri dan kepercayaan diri. Semakin banyaknya perusahaan kosmetik yang bermunculan, setiap merek termasuk OMG harus berinovasi dan membedakan diri dari pesaing untuk menarik perhatian konsumen. Tujuan dilakukannya penelitian ini untuk menganalisis bagaimana labelisasi halal, harga, dan brand image memengaruhi minat beli mahasiswa FEBI UIN SATU Tulungagung pada kosmetik OMG. Penelitian ini menggunakan pendekatan kuantitatif dan memiliki 100 responden. Aplikasi Eviews 12 digunakan untuk melakukan analisis dengan menerapkan model regresi berganda. Penelitian ini menghasilkan labelisasi halal, harga dan brand image memengaruhi minat beli secara positif dan signifikan. Selain itu, labelisasi halal dan harga secara parsial memengaruhi minat beli secara positif dan signifikan. Sementara brand image secara parsial memengaruhi minat beli secara positif, namun tidak secara signifikan. Temuan ini menekankan pentingnya label halal dan harga, sehingga produsen perlu fokus pada keduanya serta memperkuat citra merek lewat pemasaran yang konsisten.

Pengembangan Lembar Kerja Peserta Didik Berbasis Kearifan Lokal Sumatera Selatan Pelajaran Seni Budaya dan Prakarya di Sekolah Dasar Pravitasari, Dyah; Septikasari, Resti; Rohmah, Mushlihah; Rohmah Siregar, Siti
Jurnal Riset Madrasah Ibtidaiyah (JURMIA) Vol. 5 No. 1 (2025): Jurnal Riset Madrasah Ibtidaiyah
Publisher : Jurnal Riset Madrasah Ibtidaiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32665/jurmia.v5i1.3493

This study aims to develop a Student Worksheet (LKPD) based on the local wisdom of South Sumatra for the Seni Budaya dan Prakarya (SBdP) subject at the elementary school level. The development was carried out using the Research and Development (R&D) method with the ADDIE model (Analysis, Design, Development, Implementation, and Evaluation). Data collection techniques included observation, interviews, documentation, and validation questionnaires, while data analysis focused on media feasibility, content quality, and student responses to the LKPD implementation. The results showed that the local wisdom-based LKPD met expert validity standards for content (84.57%) and media (84.7%), was rated highly practical based on students' positive responses, and effectively improved their understanding of local cultural values. This LKPD was designed not only as a learning tool but also as a means of internalizing regional culture. Through a contextual, engaging, and value-rich approach, students are encouraged to recognize, appreciate, and preserve the cultural heritage of South Sumatra. The LKPD holds potential for fostering character education and strengthening national cultural identity from an early age.

AUDIT SYARIAH PADA LEMBAGA KEUANGAN SYARIAH GUNA MEWUJUDKAN GOOD CORPORATE GOVERNANCE (STUDI MULTI SITUS PADA BAITUL MAAL WAT TAMWIL DI TULUNGAGUNG DAN BANK PEMBIAYAAN RAKYAT SYARIAH DI KEDIRI) Pravitasari, Dyah
JURNAL PROFIT Vol 3, No 2 (2019): Economic And Auditing
Publisher : Nurul Jadid University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/profit.v3i2.861

Sharia financial institutions have significantly develop. This requires that sharia finance institutions continue to grow and improve their services for the higher level of community confidence. For the institution to run well, free of fraud and citting, it is necessary to do check or audit. Audit to be conducted is an internal audit and sharia audit. The position of the audit activities relates to the compliance test or the adherence to the Sharia accounting principles and in accordance with the AAOFI’s standar. The aims of the audit is to realize the good corporate governance more better.

Pengaruh Intensitas Modal, Pertumbuhan Penjualan, Ukuran Perusahaan, dan Profitabilitas terhadap Tax Avoidance pada Perusahaan Manufaktur Subsektor Pertambangan Batubara yang Terdaftar di Bursa Efek Indonesia Sari, Dias Safna Ayu Permata; Pravitasari, Dyah
Journal Social Society Vol. 5 No. 1 (2025): Januari - Juni 2025
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.5.1.2025.764

Urgensi dari penelitian ini adalah untuk memahami bagaimana perusahaan manufaktur sub sektor pertambangan batu bara mengelola beban pajaknya di tengah tekanan ekonomi. Penurunan permintaan dan fluktuasi harga batu bara mendorong perusahaan untuk mencari strategi efisiensi guna menjaga kestabilan laba. Salah satu cara yang sering digunakan adalah melalui praktik tax avoidance atau penghindaran pajak. Penelitian ini bertujuan untuk menguji pengaruh intensitas modal, pertumbuhan penjualan, ukuran perusahaan, dan profitabilitas terhadap tax avoidance, baik secara simultan maupun parsial. Metode yang digunakan adalah pendekatan kuantitatif dengan jenis penelitian asosiatif. Sampel dipilih menggunakan teknik purposive sampling, dengan total 11 perusahaan manufaktur sub sektor pertambangan batu bara selama periode 2020–2023. Data sekunder diambil dari laporan keuangan tahunan perusahaan, dan dianalisis menggunakan uji asumsi klasik, regresi data panel, serta uji hipotesis dengan bantuan software EViews 12. Hasil penelitian menunjukkan bahwa keempat variabel secara simultan berpengaruh signifikan terhadap tax avoidance (F hitung 2,662301 > F tabel 2,612305). Namun secara parsial, hanya ukuran perusahaan yang berpengaruh signifikan (t hitung 2,330248 > t tabel 2,018081). Variabel intensitas modal, pertumbuhan penjualan, dan profitabilitas tidak menunjukkan pengaruh yang signifikan. Temuan ini memberikan gambaran bahwa perusahaan dengan skala besar cenderung memiliki kapasitas dan sumber daya lebih besar dalam melakukan strategi penghindaran pajak dibandingkan perusahaan dengan skala lebih kecil

PENGEMBANGAN MEDIA PEMBELAJARAN SMART BOARD PADA MATERI KPK DAN FPB KELAS IV SEKOLAH DASAR Suparmi Ningsih, Siti; Pravitasari, Dyah; Enggar Kencana Dewi, Sri
JISPE Journal of Islamic Primary Education Vol. 4 No. 2 (2023): JISPE Journal of Islamic Primary Education
Publisher : Institut Daarul Qur'an Jakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51875/jispe.v4i2.269

Penelitian ini bertujuan untuk mengetahui pengembangan media pembelajaran smart board pada materi KPK dan FPB kelas IV SD Karya Makmur dan mengetahui kelayakan media pembelajaran Smart Board pada materi KPK dan FPB kelas IV SD Karya Makmur. Metode penelitian ini menggunakanm research and development (R&D) dengan model ADDIE yang dikembangkan oleh Reiser & Mollenda. Model ADDIE terdiri dari lima tahapan pengembangan namun peneliti hanya menggunakan tiga tahap yaitu Analysis (analisa), Design (desain/perancangan), dan Development (pengembangan) dikarenakan keterbatasan waktu dan biaya. Hasil penelitian ini adalah hasil uji kelayakan media pembelajaran Smart Board pada materi KPK dan FPB kelas IV SDN Karya Makmur yang telah dikembangkann oleh penelitian ini menunjukan presentase kevalidan yang sangat valid atau sangat layak. Dengan presentase sebesar 85% dengan kriteria “sangat layak” diperoleh dari penilaian ahli materi, presentase sebesar 89% dengan kriteria “sangat layak” diperoleh dari ahli media dan presentase sebesar 90% dengan kriteria “sangat layak” diperoleh dari ahli guru sebagai praktisinya.

Kesulitan Membaca Siswa (Studi Kasus di Sekolah Dasar) Khusnia, Mungalimatul; Kholidin, Nor; Pravitasari, Dyah
FingeR: Journal of Elementary School Vol. 1 No. 1 (2022): Edisi Juni
Publisher : Universitas Nurul Huda

Reading difficulty is basically a symptom appearing in various types of behavioral manifestations, either directly or indirectly, the most basic of all learning difficulties in reading difficulty. This research used a qualitative approach and the type of this research was a case study. The data collection techniques were observation, interviews, and documentation. The data analysis technique was the interactive model of quantitative data analysis (Miles and Huberman) that was data reduction, data display, and taking conclusion. The result of this research presented that the cause of students experiencing the reading difficulty was because internal and external factors. The internal factors involved intelligence level, the lack of motivation, and the lack of interest to read. The external factors that caused students experiencing reading difficulty were family conditions and parents' economic situation. The strategy used by teacher to help students undergoing reading difficulty was cooperation with parents, giving learning guidance and always giving motivation. The teacher obstacle factors to help students experience reading difficulty was social environment factors, environment factor in school and the lack of the student awareness experiencing reading difficulty. The supporting teacher factors to help students undergoing reading difficulty were using learning media, family factors, and student interest of reading.

Peran Guru Kelas Sebagai Pelaksana Bimbingan dan Konseling dalam Membantu Mengatasi Problem Peserta Didik di Madrasah Ibtidaiyah Pravitasari, Dyah; Septikasari, Resti
FingeR: Journal of Elementary School Vol. 1 No. 1 (2022): Edisi Juni
Publisher : Universitas Nurul Huda

The importance of guidance and counseling to students is aimed at helping students to overcome the problems of personal, social, and academic aspects. Guidance in elementary school emphasizes the importance of the teachers’ role in the guidance function. In the teacher system, the teachers have more time to recognize the students deeper, so having the opportunity to have relationships is more effective. The aim of this research was to know the suitability of the teachers’ role as a doer of guidance and counseling with services in schools. The types of this research were field research, qualitative, and the approach used was qualitative descriptive. The result of this research was the problem that happened to 1st-grade students, the lack of students' ability to adapt to the new social environment. In 3rd grade, the difficulty with reading and writing skills, boredom in studying, the habit of making noise in class, and fighting habits in the class. In 6th grade, truancy, lack of motivation in learning, and anxiety about facing the final examination. Preventing teachers to help overcome the problem of students was personal, social, and learning development services, and cooperation with parents. The implementation, so far the role of teachers in implementing guidance and counseling had not been implemented optimally in accordance with the guidelines for implementing guidance and counseling in school. This was due to the lack of knowledge about the implementation of guidance and counseling, the teachers were never given specific training and the guidance and counseling program was not regulated systematically and designedly in school.

Pengaruh Model Pembelajaran Active Debate terhadap Keterampilan Berbicara Habibah, Umi; Pravitasari, Dyah; Rodin, Imam
FingeR: Journal of Elementary School Vol. 1 No. 2 (2022): Edisi Desember
Publisher : Universitas Nurul Huda

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan model active debate terhadap keterampilan berbicara siswa kelas VI SD Negeri 02 Sriwangi. Desain penelitian yang digunakan adalah Pre-Eksperimental Design (Nondesign) dengan One Grup Pretest Postest Design. Adapun subjek penelitiannya yaitu siswa kelas VI terdiri dari 7 siswa. Dalam penelitian ini diperoleh hasil nilai ratarata pretest yaitu 60,71% dan nilai rata-rata postest yaitu 80,71 %. Berdasarkan ujihipotesis menggunakan software SPSS versi 25 melalui uji paired sampel t-tes diperoleh nilai signifikasi sebesar 0,000 < 0,05 yang artinya Ho ditolak dan Ha diterima. Sehingga dapat disimpulkan bahwa pembelajaran dengan menggunakan Model Active Debate dapat memberikan pengaruh terhadap keterampilan berbicara siswa VI di SD Negeri 02 Sriwangi.

Pengaruh Penggunaan Alat Peraga Dakota terhadap Hasil Belajar Tri Anjani, Ratih; Pravitasari, Dyah; Rosa Sinensis, Arini
FingeR: Journal of Elementary School Vol. 1 No. 2 (2022): Edisi Desember
Publisher : Universitas Nurul Huda

Penelitian ini bertujuan untuk mengetahui pengaruh penggunaan alat peraga dakota terhadap hasil belajar siswa kelas IV SDN 01 Tugu Harum. Desain penelitian yang digunakan adalah Pre-Experimental Design dengan One-Group Pretest-Posttest Design. Adapun subjek penelitian nya yaitu siswa kelas IV SDN 01 Tugu Harum yang terdiri dari 28 siswa. Dalam penelitian ini diperoleh hasil nilai rata-rata pretest43,75 % dan nilai rata-rata posttest yaitu 86,79 %. Berdasarkan uji hipotesis menggunakan software SPSS versi 25 melaluiuji paired sampel t test diperoleh nilai signifikansi 0,000 < 0,05 yang artinya Ho ditolak dan Ha diterima. Sehingga dapat disimpulkan bahwa terdapat pengaruh yang signifikan penerapan alat peraga dakota terhadap hasil belajar siswa kelas IV SDN 01 TuguHarum.

PEMAHAMAN KONSEP PAJAK PADA ZAKAT Pravitasari, Dyah
An-Nisbah: Jurnal Ekonomi Syariah Vol 2 No 2 (2016)
Publisher : UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2016.2.2.219-244

The purpose of this paper is to provide an overview of the similarities and differences in the concept of zakat and tax, opinions of the scholars concerning zakat and taxes, as well as explaining about the effective management of zakat based on the application of the concept of tax. The findings in this paper indicate that the similarities between the concepts of zakat and the concept of the tax, namely that both have the elements of force and manager. Meanwhile the differences are that two concepts are located on the side of the name, the legal basic, object, the nature of its obligations, the percentage of the amountpaid, and utilization. The concept of tax which can be applied in order to obtain effective management of zakat is to impose sanctions on manager of zakat and negligent muzzaki not pay their zakat as on tax management. This sanction will improve the system of zakat administration and establishmentof an independent agency that acts as the auditor.Keywords: Zakat, Tax, Similarities, Differences

Co-Authors Agustin, Dewi Ira Anang Dwi Putransu Aspranawa, Anang Dwi Putransu Andini, Nesi Anti Anggraini, Yulina Nadia Arini Rosa Sinensis Ariska, Hilmi Aspranawa, Anang Dwi Putransu Febriani, Yesi Hidayati, Yayuk Hirmantono, Agung Husniyah, Nova Amirotul Khusnia, Mungalimatul Martani, Lilis Maryadi Meirini, Dianita Nofitasari, Dian Nor Kholidin Nugraha, Kanang Adha Nur Halimah Pertiwi, Ratih Purnama Purnama Pertiwi, Ratih Putrinur'aini, Annisa Rahayu, Agustina Dwi Ratna Dewi, Tri Resti Septikasari Rodin, Imam Rohmah Siregar, Siti Rohmah, Mushlihah Sakinah Aprilia, Anzilni Sari, Dias Safna Ayu Permata Sholikhah, Jamilatus Siti Rohmah Siregar Sri Enggar Kencana Dewi Suciati, Diah Supangat Supangat Supangat Suparmi Ningsih, Siti Tiyas, Binti Ayuning Tri Anjani, Ratih Tri Ratna Dewi Ulin Ni’am, Ahmad Umi Habibah yuliantoro, ahmad taufiq

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