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All Journal Jurnal Pengabdian Masyarakat IPTEKS JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Aptekmas : Jurnal Pengabdian Kepada Masyarakat Jurnal Manajemen Safari : Jurnal Pengabdian Masyarakat Indonesia Jurnal Hukum dan Sosial Politik Gudang Jurnal Multidisiplin Ilmu Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Menulis: Jurnal Penelitian Nusantara
Kusuma Wijaya
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ANALISIS MEKANISME PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 25 PADA CV ANGGREK JINGGA PEKALONGAN Kusuma Wijaya; Anni Safitri; Noviana Widya Ningsih
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 4, No 2 (2021)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v4i2.3115

Abstract

The purpose of this study was to determine the mechanism for calculating and reporting income tax article 25 at CV Anggrek Jingga. CV Anggrek Jingga is a company engaged in the printing sector specializing in the procurement of government goods and services that was established in 2019 and has not calculated and reported income tax article 25 to the Directorate General of Taxes (DGT). The research method used is a qualitative method and data collection techniques by interviewing the owner of CV Anggrek Jingga and documentation in the form of an income statement for 2020. The calculation mechanism by analyzing the income statement, calculating income tax articles 21, 22, and 23 to then the result as a deduction from the results of taxable income. The results of this study indicate that CV Anggrek Jingga has not calculated and reported income tax article 25 which the calculation is carried out during the 2020 tax year by subtracting income tax credits such as income tax articles 21, 22, and 23. Reporting on CV Anggrek Jingga This is done through the online e-filling application system to the Directorate General of Taxes (DGT).
Pelatihan Kewirausahaan Dan Pencatatan Laporan Keuangan Pengrajin Tenun Pada Pemuda Nahdlatul Ulama Kusuma Wijaya; M Yanto; Moh. Muklis Sulaeman; Safitri Alviani Maretavia
Jurnal Pengabdian Masyarakat IPTEKS Vol 5, No 2 (2019): JURNAL PENGABDIAN MASYARAKAT IPTEKS
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jpmi.v5i2.2946

Abstract

Kecamatan Maduran merupakan salah satu kecamatan yang ditetapkan sebagai desa sentra usaha kecil menengah, khususnya kerajinan pada bidang kreatifitas tenun. Hal ini disebabkan karena sebagian besar masyarakat dan pemuda Nahdatul Ulama Pagar Nusa Gasmi Sekarmadu di Kecamatan Madurancukup banyak yang punya usaha di sektor kerajinan tenun dan ditunjang dengan bahan baku yang sangat mencukupi.Dari hasil analisa kondisi dan prospek profil pengerajin kreatifitas usaha tenunsebagaimana yang telah tersaji di depan, dapat diidentifikasi masalah utama yang dihadapi oleh para pengerajin kreatifitas usaha tenunadalah sulitnya membuat pembukuan untuk menghitung bianya produksi dan modal usaha serta penentuan harga jual sesuai dengan harga pasar. Adapun alur pelatihan membuat pembukuan sederhana untuk menentukan modal dan harga jual barang hasil kreatifitas usaha tenunini dimulai dari, 1) tahap persiapan, 2) tahap pelaksanaan,3) tahap evaluasi. Setelah diberikan pelatihan pengerajin jahit yang ada di Desa ParenganKecamatan Maduran mengakui mereka memiliki kemampuan dan keterampilan yang memadai dalam membuat pembukuan yang digunakan untuk menghitung aliran masuk dan keluarnya dana.
PENGAYAAN KOSA KATA BAHASA INGGRIS MELALUI MULTIMEDIA VIDIO DI PESANTREN BISMAR AL-MUSTAQIN SURABAYA Cahyanigsih Pujimahanani; Putut Handoko; Kusuma Wijaya; Ahmad Choiron; Windi Setiawan
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 5 No 4 (2022): APTEKMAS Volume 5 Nomor 4 2022
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36257/apts.v5i4.6280

Abstract

This Community Partnership Program deals with community service activity on English Vocabulary Training for students at  Bismar Al-Mustaqin Islamic Boarding school held in August-October 202*2. The partner's problem is Santri orphans have not received English Language Training through digital media  learning. The solution given is training using  digital media The material of training covers singing a song about fruits and animals, Game on animals. At Evaluation step, students are given a test of mastering vocabulary/: fruits and animals with a very good result.
Workshop Pembuatan NPWP, Efin Dan Pelaporan SPT Tahunan Pph Badan Di Unit Koperasi Lintang Songo SMK Ma’arif NU Doro Kusuma Wijaya; Siska Dewi; Fangela Myas Sari; Mukhsin Hadi
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 3 No. 3 (2023): Juli : Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/safari.v3i3.1306

Abstract

Nearly 80% of Indonesia's state development and spending are financed by taxes. Given the importance of taxes for the continuity of government, the Directorate General of Taxes (DGT) must continue to innovate in updating tax policies to optimize tax revenue (HINELO & MONOARFA, 2018). Taxes are the largest national income revenue based on the State Revenue and Expenditure Budget (APBN). The Directorate General of Taxes has made various efforts to maximize tax revenue. It is hoped that the efforts made will be able to serve as a driving force for development that is and will occur. Taxpayers have several tax obligations, starting from making NPWP, paying taxes, to reporting the payment of tax payable to the Directorate General of Taxes using a notification letter (SPT). As technology develops, the digitization of the tax system also strengthens and makes all tax processes easier. Digital transformation of taxation has been going on for the past few years. One of the main developments is the digitization of the tax reporting system, from which PPh SPT was originally submitted manually to online using e-SPT (Wijaya, et al, 2021). To be able to report the e-SPT, taxpayers must be registered in the DGT online system first. After that, taxpayers can fulfill their obligations, namely submitting SPT reports using e-SPT to the Directorate General of Taxes. For this reason, taxpayers must have an EFIN registered with the DGT so they can make online transactions (Sari, et al, 2021). Electronic Filing Identification Number, abbreviated as EFIN, is a taxpayer identification number registered in the DGT system for online transactions. The obligation for taxpayers to have an EFIN to be able to carry out online transactions in the DGT's electronic system or electronic systems provided by Tax Application Service Providers is regulated in the Director General of Taxes Regulation Number PER-41/PJ/2015 concerning Security of Online Tax Service Electronic Transactions as amended by Regulation General of Taxes Number PER-06/PJ/2019 (Directorate General of Taxes, 2021).The purpose and target of community service at the Lintang Songo Cooperative Unit at the Ma'arif NU Doro Vocational School is so that administrators & members understand about making NPWP, Efin and reporting the Agency's Annual SPT at the Lintang Songo Cooperative Unit at Ma'arif NU Doro Vocational School. The number of participants was 35 people. The implementation method is carried out by presenting workshop material directly (offline) at SMK Ma'arif NU Doro. The output of this community service is in the form of publication of scientific journals in the ITS NU Pekalongan community service journal and cinematic videos of community service implementation.
REPRESENTATION OF VERISIMILITUDE IN ANALYSIS OF FLASH FICTION Kusuma Wijaya; Rommel Utungga Pasopati; Fransisca Irnidianis Magdalena Suyaji; Kheista Sasi Kirana; Salsabila Adinda Oktavia; Riska Dewi Ramadhani
Seminar Nasional Hasil Riset dan Pengabdian Vol. 6 (2024): Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Ke 6 Tahun 2024
Publisher : LPPM Universitas PGRI Adi Buana

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

Abstract

This article exposes matters of representations in the contexts of analysis of flash fiction. Flash fiction has never been into the spotlight due to its brevity compared to other canon literature. However, the simplicity of it emphasizes its complexities and specifications. Through qualitative method and explorative approach, this paper underlines that flash fiction is never limited by its short number of words. In analysis, first, the meanings involved in flash fiction are never limited by the number of words, but widened through experience and taste beyond the rigidity of definitions. Second, even many leading writers such as Ernest Hemingway and Gabriel Garcia Marquez also use this type of work as a form of simplification of their other works. Third, flash fiction relies on characters and plots by highlighting the tension between the fixed and the flexible, intention-interpretation, and even tone-mood. Fourth, flash fiction finds its uniqueness in the plot twists and extreme points of reality. Fifth, flash fiction handles representations by various cliches. Sixth, flash fiction approaches reality through explorative meanings in verisimilitude. In conclusion, flash fiction involves its verisimilitude not through transparent reality, but full of imagination starting from metaphors, representations, to subtext. Keywords Flash Fiction; Representation; Verisimilitude
Dinamika Parpol Tentang Wacana Perubahan Sistem Pemilu 2024 dalam Perspektif Demokrasi Kusuma Wijaya
Jurnal Hukum dan Sosial Politik Vol. 1 No. 2 (2023): Mei : Jurnal Hukum dan Sosial Politik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jhsp-widyakarya.v1i2.302

Abstract

Democracy as the basis of state life allows recognition that, at the last level, the people regulate the main issues that concern their lives, including evaluation of state policies because they determine their lives. ) to the Constitutional Court regarding Law Number 7 of 2017 concerning General Elections regarding an open proportional system. The purpose of this study is to examine the closed proportional system discourse which is suitable to be reapplied in the 2024 General Election from a democratic perspective. The research methodology used is a normative juridical approach. Implications A closed or open proportional system cannot be said to be ideal for several reasons, namely, (1) In an open proportional system many candidates engage in money politics by secretly distributing money to the public. However, in a closed system, one cannot guarantee that this practice will be prevented and gain internal support within one's party. (2) Very suitable, each party can provide the best candidate in accordance with the development and progress of community needs. However, it is possible for the party to create other objectives for its own interests. (3) The principle of open proportionality, anyone who has fame and popularity but without proper background can easily be elected to a seat in parliament.
Analisis Pengaruh Rasio Likuiditas, Solvabilitas dan Rehabilitas Terhadap Kinerja Laporan Keuangan Bank Konvesional (Tahun 2017-2021) Kusuma Wijaya
MAMEN: Jurnal Manajemen Vol. 1 No. 3 (2022): Juli 2022
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/mamen.v1i3.671

Abstract

One of the factors of economic stability of a country is in the field of banking. A country with good banking management will stabilize the country's economy. Banking management is considered good, if one of the factors is regarding the performance of financial statements that are managed and presented correctly and appropriately. Liquidity ratio, solvency ratio and rentability ratio are ratios used to measure how well the banking financial statements are performing. The study aims to determine the effect of liquidity, solvency and rentability ratios on the performance of financial statements of conventional banks listed on the IDX in 2017-2021. Samples from 15 banks. The results of the study, partially Liquidity, Solvency and Profitability Ratios have a significant effect on Financial Performance, this is evidenced by the value of t count Liquidity (109.7), solvency (25,639) and rentability (7,979) always greater than t table (1,993). And simultaneously (together) Liquidity, Solvency and Profitability Ratios have a significant effect on financial performance of 15 banks listed on the Indonesia Stock Exchange, this is evidenced by the value of Fcount > Ftable (4310,310 > 2.73) and a significance value of 0,000 < 0.05.
Visual Communication In English Short Stories Using Artificial Intelligence (AI) M Reza Ishadi Fadillah; Devito Andharu; Rommel Utungga Pasopati; Kusuma Wijaya; Anggraeni Ramadhani; Anindya Thalita Salsabila
Gudang Jurnal Multidisiplin Ilmu Vol. 2 No. 12 (2024): GJMI - DESEMBER
Publisher : PT. Gudang Pustaka Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/gjmi.v2i12.1130

Abstract

The use of Artificial Intelligence (AI) technology to visualize the narrative of English-language short stories offers a novel approach to enriching the interpretive and aesthetic dimensions of storytelling. Utilizing BingImage.com as an AI-based image generator, textual narratives are transformed into prompts that create visual depictions of each scene. The visuals effectively reflect the mood, emotions, and settings of the story, albeit with some inconsistencies in character depictions across scenes. This exploratory approach examines correlations between narrative and visuals, scene continuity, and aesthetic accuracy. The findings indicate that AI-based visualization can create a more immersive reading experience, enhancing the reader's comprehension through relevant illustrations. This technology also provides creative interpretations that expand the artistic dimensions of short stories. Despite its potential, challenges such as maintaining visual consistency across scenes remain. These findings provide new insights into the integration of digital technology in literary transformation, paving the way for innovative future methodologies.
Class VII Members’ Actions Of Thankfulness And Gratitude In The Legend Of Heroes Trail Of Cold Steel Video Game Akmal Dafa Hizbullah; Kusuma Wijaya; Rommel Utungga Pasopati
Gudang Jurnal Multidisiplin Ilmu Vol. 3 No. 2 (2025): GJMI - FEBRUARI
Publisher : PT. Gudang Pustaka Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/gjmi.v3i2.1443

Abstract

This study explores the concept of gratitude, specifically focusing on the Action of Thankfulness expressed by Class VII members in The Legend of Heroes: Trails of Cold Steel video game. Using the Find-Remind-Bind theory by Sara B. Algoe, the study identifies expressions of gratitude that reinforce social bonds among characters. The qualitative analysis of in-game dialogues and interactions reveals that thankfulness manifests in various forms, such as verbal appreciation, acknowledgment of contributions, and reinforcement of interpersonal relationships. This study highlights how gratitude influences character development and strengthens emotional connections within the narrative. In conclusion, this research contributes to the study of digital drama and psychology of literature in video game by showing how psychological elements, especially action of thankfulness, can be analyzed through interactive narratives.
Superman’s Overconfidence In His God Complex As Seen In Superman: Red Son Movie Bagus Pratama Wijayanto; Kusuma Wijaya; Rommel Utungga Pasopati
Gudang Jurnal Multidisiplin Ilmu Vol. 3 No. 2 (2025): GJMI - FEBRUARI
Publisher : PT. Gudang Pustaka Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/gjmi.v3i2.1444

Abstract

This article examines how the Superman: Red Son movie by Sam Liu portrays Superman’s overconfidence. The movie is about another universe in DC Comics where Superman is born in Soviet Union within Cold War. It also shows how Superman is practicing his overconfidence within his God Complex as the sole legitimate ruler for his people in Superman: Red Son. In this movie, Superman is depicted as a very tyrannical Soviet leader. Superman also thinks that he is better than other people. He believes that all that he does is justified and bearing truth according to his own values. Through qualitative method, this article would like to explore more whether Superman’s God Complex is closely related to condition of overconfidence. In analysis, Superman is proved to practice overconfidence in underestimating other people, being superior to others, and being arrogant all the time. In conclusion, it is clear that Superman’s God Complex is in matter of overconfidence, especially in his superior behavior towards other people.
Co-Authors Ahmad Choiron Akmal Dafa Hizbullah Ammilatuzzahro Ammilatuzzahro Anggraeni Ramadhani Anindya Thalita Salsabila Anni Safitri Bagus Pratama Wijayanto Cahyanigsih Pujimahanani Devito Andharu Diandra Parta Wisnu Dewangga Fangela Myas Sari Fransisca Irnidianis Magdalena Suyaji Kheista Sasi Kirana M Reza Ishadi Fadillah Mukhsin Hadi Naufal Nafis Noviana Widya Ningsih Pasopati, Rommel Utungga Putut Handoko Riska Dewi Ramadhani Safitri Alviani Maretavia Salsabila Adinda Oktavia Serly Maulina Syaif Siska Dewi Slamet Lutfi Maulana Suhartawan Budianto Sulaeman, Moh. Muklis WINDI SETIAWAN Yanto, Muhammad Yohanes Donbosco Wogo Lusi