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All Journal Pillar of Physics Education : Jurnal Berkala Ilmiah Pendidikan Fisika Jurnal Media Akademik (JMA)
Yulia Rahmatika
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Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Social Sciences Other

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PENGARUH PENGGUNAAN MODUL TERINTEGRASI NILAI-NILAI KARAKTER DALAM MODEL PEMBELAJARAN SIKLUS 5E TERHADAP KOMPETENSI FISIKA SISWA KELAS XI SMAN 7 PADANG Yulia Rahmatika
PILLAR OF PHYSICS EDUCATION Vol 3 (2014)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.593 KB) | DOI: 10.24036/1907171074

Abstract

The achievement of students competences (the integration between assessment’s aspect and characteristic) have not indicated the optimal result because there is no teaching material that integrates between the values of character and learning model. One way to overcome the problem is by making a teaching material as a module by using 5E cycle learning model. The purpose of this research is to know the influence of use an integrated module of character values in 5E cycle learning model toward physical competences students of the XI grade. The design of this research is quasi experimental research. The research uses randomized control group only design. The population of the research is grade XI IPA students of SMAN 7 Padang. In this research, the reseacher choose two classes to be given treatment. The research used purposive sampling technique so that it has been choosen XI IPA 5 as experimental class and XI IPA 4 as control class that each class consists of 40 students. In getting the cognitive aspect, the researcher does a test. Meanwhile, non test technique is done to get affective and psychomotor aspect. The data analysis is done by using t-test with significance level 0,05. Based on the result of the data analysis, it can be concluded that students competence in experimental class is higher than control class for three aspects of assessment. It can be said that the use of an integrated module of character values in 5E cycle learning model gives significant effect toward grade XI student of SMAN 7 Padang.
ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI (PPN) PADA PT. INKO UTAMA TEKNIK DI SERANG Muhammad Angga Anggriawan; Novi Handayani; Yulia Rahmatika
Jurnal Media Akademik (JMA) Vol. 4 No. 3 (2026): JURNAL MEDIA AKADEMIK Edisi Maret
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/28yhf496

Abstract

Pajak Pertambahan Nilai (PPN) merupakan salah satu komponen utama penerimaan negara yang berperan strategis dalam mendukung pembiayaan pembangunan dan stabilitas fiskal di Indonesia. Sebagai Pengusaha Kena Pajak (PKP), PT. Inko Utama Teknik memiliki kewajiban untuk menghitung, memungut, menyetor, dan melaporkan PPN atas penyerahan Jasa Kena Pajak (JKP) sesuai dengan ketentuan peraturan perundang-undangan yang berlaku. Seiring dengan implementasi Coretax Administration System oleh Direktorat Jenderal Pajak sejak 1 Januari 2025, perusahaan dituntut untuk menyesuaikan proses administrasi perpajakannya secara terintegrasi dan berbasis digital. Penelitian ini bertujuan untuk menganalisis mekanisme perhitungan, penyetoran, dan pelaporan PPN berbasis Coretax pada PT. Inko Utama Teknik serta menilai tingkat kesesuaiannya dengan regulasi perpajakan yang berlaku. Penelitian menggunakan pendekatan deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa mekanisme perhitungan PPN telah menerapkan metode pengkreditan Pajak Masukan terhadap Pajak Keluaran sesuai ketentuan, serta pelaporan dilakukan melalui sistem elektronik Coretax secara tepat waktu. Namun demikian, masih terdapat kendala administratif dalam proses validasi data dan penyesuaian sistem internal perusahaan. Temuan ini menegaskan pentingnya peningkatan kapasitas administrasi dan pengendalian internal guna mendukung kepatuhan perpajakan secara optimal.
Co-Authors Muhammad Angga Anggriawan Novi Handayani