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All Journal Jurnal Agronomi Indonesia (Indonesian Journal of Agronomy) Transmisi: Jurnal Ilmiah Teknik Elektro Jurnal Teknik Elektro Universitas Tanjungpura ELKHA : Jurnal Teknik Elektro Indonesian Journal of Educational Studies Jurnal Ilmu Sosial dan Humaniora ACCOUNTABILITY Primary: Jurnal Pendidikan Guru Sekolah Dasar Intiqad: Jurnal Agama dan Pendidikan Islam Al-Ulum At-Taradhi: Jurnal Studi Ekonomi Agrifor : Jurnal Ilmu Pertanian dan Kehutanan Lentera Pendidikan : Jurnal Ilmu Tarbiyah dan Keguruan Jurnal Online Mahasiswa (JOM) Bidang Teknik dan Sains JURNAL ISTINBATH Jurnal Teknologi Pertanian AGRIVITA, Journal of Agricultural Science Jurnal Edukasi dan Penelitian Informatika (JEPIN) Jurnal PENA : Penelitian dan Penalaran Jurnal Dimensi Riset Akuntansi dan Keuangan Indonesia Jurnal Dinamika Pengabdian (JDP) IJHCM (International Journal of Human Capital Management) Health Notions HIGIENE: Jurnal Kesehatan Lingkungan Jurnal Penelitian Pertanian Tanaman Pangan Kinerja: Jurnal Ekonomi dan Manajemen Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen ELSE (Elementary School Education Journal) : Jurnal Pendidikan dan Pembelajaran Sekolah Dasar JURNAL PENGABDI Pendas : Jurnah Ilmiah Pendidikan Dasar Paedagoria : Jurnal Kajian, Penelitian dan Pengembangan Kependidikan Jurnal Pertanian Agros Al-sihah: The Public Health Science Journal SEIKO : Journal of Management & Business NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL PENDIDIKAN TAMBUSAI Jurnal Pendidikan Ekonomi (JURKAMI) Jurnal Basicedu JURNAL MANAJEMEN (EDISI ELEKTRONIK) IKRA-ITH ABDIMAS IKRA-ITH EKONOMIKA Jurnal Jatiswara JISIP: Jurnal Ilmu Sosial dan Pendidikan Jurnal TAMBORA Living Islam: Journal of Islamic Discourses JURNAL PANGAN INTEK: Jurnal Penelitian Jurnal EDUCATIO: Jurnal Pendidikan Indonesia ADLIYA: Jurnal Hukum dan Kemanusiaan Agroekoteknologi Tropika Lembab Jurnal Review Pendidikan dan Pengajaran (JRPP) Bahasa: Jurnal Keilmuan Pendidikan Bahasa dan Sastra Indonesia LINIMASA: JURNAL ILMU KOMUNIKASI Tadabbur: Jurnal Peradaban Islam Jurnal Agrium Klasikal: Journal of Education, Language Teaching and Science Mumtaz: Jurnal Studi Al-Quran dan Keislaman Jurnal Educatio FKIP UNMA Jurnal Riset Mahasiswa Dakwah dan Komunikasi (JRMDK) Journal of SPORT (Sport, Physical Education, Organization, Recreation, and Training) JIIP (Jurnal Ilmiah Ilmu Pendidikan) Journal of K6 Education and Management Jurnal Manajemen Pelayanan Hotel Liwaul Dakwah: Jurnal Kajian Dakwah dan Masyarakat Islam INDONESIA: Jurnal Pembelajaran Bahasa dan Sastra Indonesia Aghniya: Jurnal Ekonomi Islam Jurnal Ilmu Komunikasi Network Media Jurnal Syntax Imperatif : Jurnal Ilmu Sosial dan Pendidikan Pena Medika : Jurnal Kesehatan Journal of Education and Teaching Learning Journal Coaching Education Sports Jurnal Mandala Pengabdian Masyarakat Jurnal Cahaya Mandalika Teaching and Learning Journal of Mandalika (Teacher) Jurnal Manajemen dan Organisasi Review (MANOR) Rambideun : Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Legality of Law Nusantara: Jurnal Pendidikan Indonesia Jurnal Simki Pedagogia IJORER : International Journal of Recent Educational Research Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) JURIDICA : Jurnal Fakultas Hukum Universitas Gunung Rinjani Jurnal Bina Pengabdian Kepada Masyarakat Action Research Literate (ARL) Empiricism Journal Tarbiyatuna: Jurnal Pendidikan Ilmiah Al-Idaroh: Media Pemikiran Manajemen Dakwah Jurnal Iqtishaduna: Economic Doctrine Nuances of Indonesian Language Al Khidma: Jurnal Pengabdian Masyarakat AJAD : Jurnal Pengabdian kepada Masyarakat International Journal of Science and Society (IJSOC) Jurnal Pengabdian Kepada Masyarakat Abdi Nusa Educenter: Jurnal Ilmiah Pendidikan Pappasang Panrita: Jurnal Bahasa dan Sastra Daerah serta Pembelajarannya Balanca : Jurnal Ekonomi dan Bisnis Islam WAHANA LITERASI: Journal of Language, Literature, and Linguistics Formosa Journal of Applied Sciences (FJAS) Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat Mudabbir: Journal Research and Education Studies Khazanah : Journal of Islamic Studies Edukasia: Jurnal Pendidikan dan Pembelajaran Journal of Agriculture (JoA) Jurnal Ilmu Ekonomi Mulawarman (JIEM) Jurnal Basicedu Asian Journal of Management Analytics Al-Istinbath: Jurnal Hukum Islam Journal of Management, Economic and Accounting (JMEA) Journal of Artificial Intelligence and Digital Business Jurnal Dinamika Akuntansi dan Bisnis (JDAB) TITIK DUA: Jurnal Pembelajaran Bahasa dan Sastra Indonesia Neologia: Jurnal Bahasa dan Sastra Indonesia Al-Iftah: Journal of Islamic studies and society International Journal of Islamic Thought and Humanities JOURMICS : Journal of Media and Communication Studies Fusion : Jurnal Pengabdian Kepada Masyarakat Riset Informasi Kesehatan JEKSya Jurnal Ekonomi dan Keuangan Syariah Seminar Nasional Hasil Penelitian LP2M UNM Jurnal Kajian Manajemen Dakwah Dedication : Jurnal Pengabdian Masyarakat Indonesian Journal of Islamic Counseling Cendikia: Jurnal Pendidikan dan Pengajaran Telecommunications, Computers, and Electricals Engineering Journal Journal of Electrical Engineering, Energy, and Information Technology Jurnal Ilmiah Keperawatan Gigi Jurnal Diseminasi Kajian Ilmu Komunikasi Jurnal Teknologi Pendidikan Dan Pembelajaran Jurnal Difusi Ipteks Legowo Da'watuna: Journal of Communication and Islamic Broadcasting AT-TABAYYUN: Journal Islamic Studies ENCOMMUNICATION: Journal of Communication Studies Sociality: Journal of Public Health Service Izzatuna: Jurnal Ilmu Al-Qur'an dan Tafsir Horizon: Indonesian Journal of Multidisciplinary Jurnal Hukum Islam Journal of Applied Linguistics and Literature MEDIA KESEHATAN GIGI : POLITEKNIK KESEHATAN MAKASSAR Al Iidara Balad : Jurnal Administrasi Negara Journal of Mujaddid Nusantara Muhafadzah: Jurnal Ilmiah Bimbingan dan Konseling Islam Journal of Family Law and Islamic Court EDUCENTER JURNAL PENDIDIKAN Liwaul Dakwah: Jurnal Kajian Dakwah dan Masyarakat Islam Bina Bangsa International Journal of Business and Management Journal of Multidisciplinary Research and Development AR-RUMMAN: Journal of Education and Learning Evaluation Antmind Review: Journal of Sharia and Legal Ethics Journal of Agriprecision & Social Impact JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Bisai: Jurnal Bahasa, Sastra dan Pengajarannya MANIFESTASI : Jurnal Pendidikan dan Pengajaran Jurnal kiprah pendidikan AUFKLARUNG: Jurnal Kajian Bahasa, Sastra Indonesia, dan Pembelajarannya At-Tadris: Journal of Islamic Education Management Journal and Economic Review Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory JIMEKA Jurnal Riksa Cendikia Nusantara
Muhammad Saleh
Universitas Islam Negeri Alauddin
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PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, ASIMETRI INFORMASI DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECURANGAN AKUNTANSI Nazarah, Putri; Saleh, Muhammad
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to examine the influence of effectiveness of internal control, information asymmetry and fidelity to accounting rules on accounting fraud. The population in this study is the regional work unit of Aceh Besar District, which the sampling technique uses non probability sampling with purposive sampling method. Respondents who are the object of this research are those who are most responsible for regional financial management consisting of the Head of Institution, Technical Activity Management Officer (PPTK) or Secretary and Head of Finance at 34 SKPD. Data analysis method used is multiple linear regression with the help of STATA 15. The result of this research shows that (1) effectiveness of internal controls, information asymmetry and fidelity to accounting rules has an effect on accounting fraud (2) ) effectiveness of internal controls has an effect on accounting fraud (3) information asymmetry has an effect on on accounting fraud and (3) fidelity to accounting rules has an effect on accounting fraud.
PENGARUH KEADILAN, KECURANGAN TEKNOLOGI, DISKIRIMINASI DAN NILAI SOSIAL TERHADAP PERSEPSI WAJIB PAJAK MENGENAI ETIKA PENGGELAPAN PAJAK (TAX EVASION) Veronika, Mulur; Saleh, Muhammad
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 4 (2019): November 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Taxes are the most important element in sustaining the budget in the form of state revenues. Running and realizing a national development plan, the government needs substantial funds to make it happen. But in reality there are many taxpayers who violate their tax obligations by carrying out tax evasion. This study aims to analyze the influence of justice, technology fraud, discrimination and social values on the perceptions of taxpayers regarding the ethics of tax evasion. The population of this study is taxpayers registered at KPP Pratama Banda Aceh. The sample in this study was determined based on the convenience sampling method, the data was collected by dividing 150 questionnaires. The method of research analysis used is multiple linear regression. The data uses the SPSS version 22 program. Based on the results and conclusions, the research shows that fairness, technology fraud, discrimination and social values have a positive and significant effect on the perception of taxpayers regarding the ethics of tax evasion. Overall, all four variables simultaneously influence tax evasion. Future studies are expected to be able to use other variables beyond this research model to enrich science, especially in the field of tax.
ANALISIS PENERAPAN AKUNTANSI DAN KESESUAIANNYA BERDASARKAN PSAP NO 07 TERHADAP ASET TETAP PADA DINAS PENGELOLAAN KEUANGAN DAN KEKAYAAN DAERAH DI KAB. ACEH TENGAH Isma, Bahgieni; Saleh, Muhammad
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 1 (2019): Februari 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study was to find out how the application of accounting to fixed assets was carried out by the Regional Financial and Wealth Management Office (DPKKD) of the Regency. Central Aceh and to find out whether the DPKKD Kab. Aceh Tengah has implemented fixed asset accounting in accordance with the Statement of Government Accounting Standards (PSAP) No 07. This type of research is descriptive qualitative research. The data used in this study are primary data and secondary data obtained by interview techniques and documentation. The results of this study indicate that the District DPKKD Aceh Tengah has treated its fixed assets in accordance with PSAP Number 07 in terms of recognition, assessment and reporting of fixed assets.
PENGARUH LIKUIDITAS, PERUSAHAAN AFILIASI, PERTUMBUHAN PENDAPATAN, DAN MANAJEMEN LABA TERHADAP BOOK TAX GAP PADA PERUSAHAAN NON FINANCIAL YANG TERDAFTAR DI BEI TAHUN 2011-2015 Raudhah, Lola Apriyanti; Saleh, Muhammad
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 4 (2018): November 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to examine the effect of liquidity, affiliated companies, revenue growth, and earning management toward the book tax gap of non financial which is registered in Indonesia Stock Exchange from 2011-2015. The research type used in this study is testing hypothesis, by using purposive sampling method and in which there are 42 target of sampling which become the investigated object. The data used in this study is secondary data obtained from the audited and anually financial statements for the fiscal year ended December 31, published by the reference center of the capital markets contained in the Indonesia Stock Exchange. The multiple regression analysis model is used to test thehypothesis. The results of this study indicate that (1) liquidity measured by quick ratio has impact on the book tax gap, (2) affiliated companies has no impact on book tax gap, (3)revenue growth has impact on the book tax gap, and (4) earning management has impact on the book tax gap.
PENGARUH KESADARAN PERPAJAKAN, PELAYANAN FISKUS, SANKSI PERPAJAKAN, SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (STUDI EMPIRIS WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR PADA KANTOR PELAYANAN PAJAK PRATAMA BANDA ACEH TAHUN 2012-2015) Rizki, Nanda; Saleh, Muhammad
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 3 (2018): Agustus 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The number of tax payers is increase for years. But, it is not balanced with the level of tax compliance. The compliance problem becomes an obstacle in optimizing the tax revenue. This study examines the level of compliance of individual taxpayers conducting business and professional services in Banda Aceh by using several independent variables such as awareness of the taxpayer, the service tax authorities, tax penalties and tax socialization. The purpose of this study was to analyze the influence of awareness of the taxpayer, the service tax authorities, tax penalties and tax socialization against and individual tax payer compliance conducting business and professional services. The population of this study is individual taxpayers conducting business and professional services in Banda Aceh. Based on data from the KPP Pratama Banda Aceh, until the end 2015 there were 155.799 individual tax payer conducting business and free job retention. Not all population have been used in this study to the time and cost efficiency. Therefore, carried out the sampling. Sampling was done by simple random sampling method. The number of sample is 100 people. Primary data collection method used is a surveey method using questionnaires media. Data analysis techniques used in this study is the technique of multiple regression analysis. Based on the result of the analysis undertaken concluded the awareness of the tax payer, the service tax authorities, tax penalties and tax socialization have a positive and significant impact on taxpayer compliance.
PENGARUH KESADARAN WAJIB PAJAK, PEMERIKSAAN PAJAK DAN KETEGASAN SANKSI PAJAK TERHADAP KEPATUHAN PENGUSAHA HOTEL DALAM MEMBAYAR PAJAK HOTEL Suryani, Suryani; Saleh, Muhammad
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 2 (2018): Mei 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The aim of this research is to examine the influence of tax payers awareness, tax audit and strict tax penalties toward tax compliance of hotel enterpreneurs in paying the hotel tax in Banda Aceh. The method used in this research was survey method by using questionnaires as the research instruments. The samples were chosen randomly, they were a number of 35 hotel enterpreneurs registered in DPKAD Banda Aceh. The data were collected by giving the questionnaires to those enterpreneurs. The data were the analyzed by using multiple linear regression analysis. The results of this research showed that tax payers awareness, tax audit, and tax strict tax penalties simultaneously influenced the compliance of the hotel enterpreneurs. In addition, tax payer awareness, tax audit and strict tax penalties partially infuenced the compliance of the hotel enterpreneurs.
Assessing the Internal and External Factors Influencing Farmers’ Welfare Daulika, Putri; Fahrunsyah, Fahrunsyah; Syakhril, Syakhril; Saleh, Muhammad; Karno, Karno; Setiawan, Maman
Journal of Agriprecision & Social Impact Vol. 2 No. 3 (2025): November: JAPSI (Journal of Agriprecision & Social Impact)
Publisher : CV. Komunitas Dunia Peternakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62793/japsi.v2i3.84

Abstract

Farmer welfare is indicated by the level of purchasing power, which is calculated based on the ratio between the price index received from agricultural products and the price index paid for household consumption and production inputs. This study aims to analyze the internal and external factors influencing farmers’ welfare in Kutai Kartanegara Regency. The research data is primary and secondary data with a mixed method. The analysis was conducted using multiple linear regression to identify the factors that significantly affect farmers’ welfare. The results show that income, commodity prices, household consumption, and agricultural input costs are significant determinants of farmers’ welfare. Income and commodity prices have a positive effect, while agricultural input costs have a negative effect. The coefficient of determination (R²) values of 81.70% for the food crop subsector and 64.67% for the plantation subsector indicate that these variables explain a large portion of the variation in farmers’ welfare in the study area. Increased income increases welfare, but if consumption expenditure and input costs increase more than the increase in income, then farmer welfare will actually decrease. There is a need for policies to stabilize agricultural product prices, reduce production costs, and increase farmer productivity in Kutai Kartanegara Regency by strengthening market access, providing affordable inputs, and implementing technology and training so that agricultural products have added value and farmer welfare increases.
Kecemasan Sosial sebagai Kendala Berbicara Mahasiswa: Perspektif Hermeneutika Schleiermacher Baharman, Baharman; Saleh, Muhammad; Suriadi, Suriadi; Safitri, Nur Anita Syamsi
Seminar Nasional LP2M UNM SEMINAR NASIONAL 2025 : PROSIDING EDISI 5
Publisher : Seminar Nasional LP2M UNM

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Abstract

Abstrak. Penelitian ini bertujuan memahami secara mendalam fenomena kecemasan sosial yang dialami mahasiswa dalam konteks komunikasi akademik, khususnya saat berbicara di depan umum. Kecemasan sosial kerap menjadi kendala utama yang mengganggu kelancaran berbicara, menurunkan kepercayaan diri, dan memengaruhi kemampuan berpikir saat presentasi atau diskusi kelas. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan analisis hermeneutika Friedrich Schleiermacher yang menitikberatkan pada dua dimensi interpretasi, yaitu gramatikal (struktur bahasa dan pilihan kosakata) serta psikologis (pemaknaan emosional dan kesadaran diri subjek). Data penelitian berupa sebelas pernyataan reflektif mahasiswa yang dianalisis melalui pembacaan mendalam dan interpretasi kontekstual. Hasil penelitian menunjukkan bahwa kecemasan sosial muncul dalam tiga fase utama: sebelum berbicara (kecemasan antisipatif dan rasa takut dinilai), saat berbicara (gangguan konsentrasi dan kelupaan), serta setelah berbicara (penyesalan dan refleksi negatif). Bahasa yang digunakan subjek mencerminkan pola emosional yang berulang antara keinginan tampil baik dan rasa takut melakukan kesalahan. Melalui analisis hermeneutik, ditemukan bahwa struktur bahasa menjadi cermin dinamika psikologis subjek dalam memahami dirinya. Penelitian ini menyarankan perlunya strategi pendukung seperti pelatihan berbicara reflektif, penguatan konsep diri, dan pembiasaan berbicara dalam situasi akademik untuk meningkatkan kepercayaan diri dan keterampilan berbicara mahasiswa.Kata kunci: hermeneutika Schleiermacher, kecemasan sosial, keterampilan berbicara, interpretasi gramatikal, interpretasi psikologis.
Membangun Sikap Karakter Toleransi di Sekolah Multikultural: Strategi Guru Pendidikan Agama Islam di SD Negeri 5 Mimika Kamsir, Kamsir; Saleh, Muhammad; Ahdar, Ahdar; Halik, Abdul; Musyarif, Musyarif
EDU SOCIETY: JURNAL PENDIDIKAN, ILMU SOSIAL DAN PENGABDIAN KEPADA MASYARAKAT Vol. 5 No. 3 (2025): Oktober 2025 - Januari 2026
Publisher : Association of Islamic Education Managers (Permapendis) Indonesia, North Sumatra Province

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56832/edu.v5i3.1910

Abstract

Tulisan ini menyelidiki bagaimana guru Pendidikan Agama Islam (PAI) menggunakan strategi pembelajaran untuk meningkatkan toleransi beragama pada siswa di SD Negeri 5 Mimika, sebuah sekolah dasar multikultural yang memiliki keberagaman agama, suku, dan budaya. Tujuan penelitian ini adalah untuk menjelaskan dan menganalisis metode pedagogis yang digunakan oleh guru PAI untuk membangun sikap toleransi dalam lingkungan belajar yang heterogen. Penelitian ini memanfaatkan pendekatan kualitatif dan fenomenologis. Observasi kelas, dokumentasi, dan wawancara menyeluruh digunakan untuk mengumpulkan data. Informasi penelitian terdiri dari guru pendidikan anak-anak (PAI), kepala sekolah, guru kelas, dan siswa Muslim dan non-Muslim. Hipotesis awal penelitian ini adalah bahwa perkembangan sikap toleransi pada peserta didik sangat dipengaruhi oleh peran guru PAI sebagai contoh, mengintegrasikan nilai-nilai toleransi dalam pembelajaran, dan membantu siswa dari berbagai agama berinteraksi dengan baik. Temuan penelitian ini mendukung hipotesis ini. Melalui contoh, kegiatan kolaboratif, pembelajaran kontekstual, dan pendekatan komunikasi pribadi, guru PAI terbukti meningkatkan toleransi. Sementara hal-hal yang mendukung adalah budaya sekolah yang inklusif, hal-hal yang menghambat adalah konflik kecil antara siswa dan kurangnya dukungan orang tua. Secara keseluruhan, guru PAI memainkan peran penting dalam menciptakan keseimbangan keberagaman dengan menggunakan strategi pedagogis yang kontekstual dan adaptif.
Efektifitas Konseling Dengan Metode Demonstrasi Cara Menyikat Gigi Sebagai Upaya Meningkatkan Pengetahuan Dan Keterampilan Menyikat Gigi Pada Anak Saleh, Muhammad; Asriawal; Sainuddin; Rahma , Nur
Media Kesehatan Gigi : Politeknik Kesehatan Makassar Vol 24 No 2 (2025): Desember 2025
Publisher : Jurusan Keperawatan Gigi Poltekkes Kemenkes Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32382/mkg.v24i2.1919

Abstract

Dental and oral health problems in elementary school children are still quite high, one of which is caused by the lack of knowledge and skills of proper tooth brushing. This study aims to determine the effectiveness of counseling with a demonstration method on how to brush teeth in improving knowledge and skills of tooth brushing in Gunung Sari II Elementary School students. The type of research used is a Quasi Experiment with a Pre-test and Post-test One Group Design. The sample of the study was 55 students in grades IV, V, and VI who were taken using a total sampling technique. Data collection was carried out through a questionnaire on knowledge and skills of tooth brushing before and after counseling with the demonstration method. Data analysis used the Wilcoxon Signed Rank Test. The results of the study showed a significant increase in students' knowledge and skills after counseling with the demonstration method. Before the counseling, most students were in the category of sufficient knowledge (58%) and sufficient skills (56%). After the counseling, most students improved to the good category (84% for knowledge and more than 70% for skills). Counseling using the demonstration method has proven effective in improving students' knowledge and skills in brushing their teeth, and can be used as a dental health education strategy in schools through the UKGS program with the support of teachers and parents.
Co-Authors ,, Koesrini -, Syaifurrahman A.A. Ketut Agung Cahyawan W Abd. Mustakim, Abd. Abdul Basith Abdul Halik Abdul Haliq, Abdul Abdul Kadir Abdul Khair Abdul Sani Abdul Wahab Abu Bakar Abu, Nur Abubakar, Syamsuddin Achyar, Muhammad Zul Ade Elbani Adiatma, Febri Adiguna, Muhamad Gilang Satria Adiyatma, M. Farhan AHADDIN, MUHAMMAD FAJRUL Ahdar Ahdar Ahdar, Ahdar Ahmad Alwi Nurudin Ahmad Fuadi Ahmad Suriansyah Ahmad Yamin Ain Sahara Ainaya Al Fatihah Akbar, Makmun akbar, Muh.Akbar Akib, Muh Akib, Muh. Akmal Hamsa Akmal Hamsa Al-Qadri, Muamar Alfarisyi, Naupal Alfarizi, Rahardanis Asman Alfiyah, Nilda Alpida, Alpida AM, Junaidi Amal Fathullah, Amal Amalia Zubaedah, Putri Amalia, Rezki Amaliah Amaliah Amanda, Olivia Amelia Rahmaniah Amelia, Ayu Reski Amin, Sitti Jamilah Amini A, Nurul Azisyah Amir Syarifudin, Amir An-Nafi', Muhammad Bilal Anastasia, Jesika Andi Susilawaty Andriany, Rara Chanesha Ismi Anggara, Ari Angki, Johnny Anies Anies Anisah Fitri, Anisah Anwar Anwar Anwar, Andi Rahayu Anwar, Arif Aqshal, Andi Muhammad Ardi Hidayat Ari Adrian, Ari Arief, Muhammad Arsyad, Abd. Rahim Artiyanto, Artiyanto Ary Busman, Sherwin Aryanto Hartoyo Aslamiah Aslamiah Asnawi Abdullah Asrianingsih Asriawal asriawal, asriawal Audia, Devi Raisatul Aula, Abqori Aulia, Hanis Wahyu Auliah, Nurul Aurelia Evrida, Agatha Ayu Wandira Azis Azis Azis, Azis Azmi, Fauzan Azzahra, Fitri Aulia B, Andriani Bachtiar Bachtiar Bagoes Widjanarko Baharman Baharman Baharman, Baharman Baharuddin Baharuddin, Masrida BAHITS, ABDUL Bakhtiar Bambang Supriyanto Baso Pallawagau Basri, St Risnawati Basri, St. Risnawati Batoebara, Maria Ulfa Bayu, Bayu Pratondo Bilalu, Naskur Botma, Abdullah Brahmana, Daniel Pederico Burhaein, Erick Burhana, Mochammad Cahyani, Regita Callo, Herman Chamami, Rikza Chepino, Basilio Gregori Cita, Fitria Permata Damayanti, Fina Darmadi Dedi Nursyamsi Dewi Ratnasari Diki Hermawan, Diki Dina Utami DM, Herman Dzikri, Chalik Effendi, Aji Sofyan Effendi, Subhan Eka, Sanita Eko Prayitno Elang Derdian Marindani ENCEP SAEFULLAH, ENCEP Erlina Hamzah, Erlina Ernawati N.C.C, Hastin EVA MAYASARI Evayani, Evayani Evi Mutia F, Fatima Sari Fadila, Lisa Fahrunsyah, Fahrunsyah Faizin, T. Fatimah Ahmad Fatimah Azzahra Fatimah Azzahra Fatma fatoni, malik Faturrahman, Fadli Fauzi Fauzi Fensar, Muhammad Ferry Hadary Fietroh, M. Nur Firdausi Nuzula Firman Firman Firman Septiadi Fitrayani, Fitrayani Fitri Imansyah Fitri Oktafiani Fitri, Elsa Fuad, Sajid Ikhsan Gani, Arsyad Abdul Gustam, Gustam Hadi Pranoto Hafit, Muhammad Fairuz Asra Hafizi, Royyan Haifa Lestari Hajrah Hajrah, Hajrah Hakim Muttaqim Hakim, Firman Nur Hakim, Lukamanul Hakim, Luqman Nol Hamdanah Hamdanah Hamdanah Hamid, Abd. Haris Hamka Hamka, Hamka Hamzah, Nur Asia Harisah, Afifuddin Harjito - Hartoko, Gatot Hartono, Rudi Hasan Basri Hasanuddin, Hasanuddin Hasriani Havi zul Hayati, Ummi Hendro Priyatman, Hendro Heri, Heri Dudiatman Herliani, Emy Herman, Arfian Alinda Herman, Tasya Safitri Herry Sujaini Hidayatullah, A. Huda, Ade Naelul Husni Husni Husni I Gusti Bagus Wiksuana Ibrahim Ibrahim Ibrahim, Rahmatia Idris, Suria Darma Ihsan, Fathir Ilham Ahmad Ilham Ilham Ilman Perdana, Bahrul Imelda G. Purba, Imelda G. INA DEBORA RATU LUDJI Indasah Intan Adila Irawan, Andhi Irawanto Irawati, Agustina Irayani, Surya Isa, Nurul Farhah M Iskandar Iskandar Iskandar, Erwan Isma, Bahgieni Ismail Yusuf, Ismail Ismail, Indriani H. Ismiana Isnani, Tuti Isniwati Iwan Stia Budi Izhar Khairullah Jahrir, Andi Sahtiani Jamilah, Sitti Jannus Marpaung Jaya, Ahmad Jepriansyah Jhonny angky Judijanto, Loso Juliansyah Juliansyah K., Abd. Halim Kafrawi Kafrawi Kahang, Merang Kaharuddin Kamaluddin Kamaluddin Kamaruzzaman Kamaruzzaman, Kamaruzzaman Kamil, Muhammad Ikhlasul Kamsir, Kamsir Karli Dulin, Fither Karno Karno Kayatun, Siti Nur Khaerul Anwar Khaerun Nisa Nuur Khairani Khairani Khalifah, Nur Khatimah, A. Nur Khusnul Khusnul Khotima, Khusnul Kii, Martina Ina Koesrini, Koesrini Kombara, Galuh Medal Kunaifi, Afif La Ibal Lau, Bachtiar Lesmana , Hans Lestari, Tria Listia, Risma Listiawati, Listiawati Lubis, Muya Syaroh Iwanda Lubis, Suaib Luh Made Indah Sri Handari Adiputra M. Junaidi Maemonah, Maemonah Magfirah, Nurul Mahardika, Galang Prakarti Mahardika, Rafi Mahfud Mahfud Mahfud, Mahmudah Majid, Andi Syahratul Hawaisah Makka, Misbahul Munir Mamonto, Feraningsih Manalu, Gresia Br Manalu, Madoni Eprahim Manja, Manja Marbun, Gerrard G S Marhamah Marhamah Marhani Marhani Marhani Marwah Marwah Mas'ad, Mas'ad Masniar Masyhadiah Mateus Sakundarno Adi, Mateus Sakundarno Maulana Malik, Maulana Maulida, Herlinda Hesti Maulida, Irda Maulida, Sri Mawarrini, Amelia Indah Mayong Metroyadi, Metroyadi Michael Michael Miko, Hadiyat Mintasrihardi, Mintasrihardi Mitro Subroto Moch. Anwar Mohamad Harjum Mohammad Adnan Mowafg Abrahem Masuwd Muchtar, Muhizar Muhammad Aidil Fitrah Muhammad Fikri Muhammad Hasan Muhammad Ikhtiar Muhammad Ilham Muhammad Irfan Muhammad Jufri Muhammad Luthfi Muhammad Qadaruddin Muhammad Rahmatullah, Muhammad Muhammad Ridwan Muhammad Syukur Muhammad Yasir Muharommah, Meilani Mukhlis Mukmin, Agus Mulyanto, Yudi Mumin, Cep Munawarah Munawarah, Munawarah Munawir Amansyah murni murni Musfiroh Musfiroh, Musfiroh Mustamin, Siti Walidah Mustaram, Ismail Musyarif Musyarif, Musyarif Nafi' Mubarok Nasruddin Yusuf, Nasruddin Nasution, Zulham Efendi Naswir, Naswir Nathalia, Deasy Nazarah, Putri Neilcy Tjahja Mooniarsih Nensilianti Nensilianti Nicola, Rahmad Nanda Nilasari Siagian Nirwana Novi Safriadi Novita Laily Shalatiah Novitasari, Casthellia Loren Nugroho, Farhan Nugroho, Sidiq Nuh, Ahmad Nur Hamidah, Nur Nur Hijriyati Syam Nur ‘Azah Nur, Fakhriyah Nur, Muhammad Aidil Nuraeni, Hilda Nurafika, Dian Nurhakki, Nurhakki Nurkhalis A Gaffar Nurkhofifah Nursafira, Nursafira Nurul Nurul Nurwijayanti Nurwina, Nurwina Nurzakiah, dan Siti Oknita, Oknita Paembong, Berlin Pakri, Juwita Panut Pasanda, Octovianus SR Pattenreng, Andi Muhammad Arfah Petrus Loo Picauly, Intje Pontia W, F. Trias Pradanti, Ainia Pratiwi, Dini Priono , Singgih Purwandari, Elce Purwanti, Sumy Hastry Putra, Muhammad Alif Putri Candia, Hijrah Putri Daulika Putri Daulika Putri Wahyu Putri, Alimah Putri, Cindy Aulia Putri, Famelga Clea Putri, Lusiana Putri, SKetsa Maysi Dwi R. Rusli Rahayu, Andi Rahma , Nur Rahmadin, Aku Nur Rahman, Ali Rahman, Anwar Abd. Rahman, Muh Irfan Rahmayani, Putri Rahmi Rahmi Rahmi Rahmi, Nasyrah Rakhmatullah, Akhsanul Ramadhan, Devi Amalia ramayani, Nurmisda Ramli Ramli Rasyidin, Muhammad Ratna Dewi Ratu, Liliany Purnama Raudhah, Lola Apriyanti Raziq, Abd Restiviani, Yuliana Ridhoni, Fitri Rina, Yanti Riska Damayanti, Riska Riska Epina Hayu Rita Hayati Riyanti Riyanti Rizki, Nanda Rizkiansyah, Rakhmad Rizkiyah Rizkiyah, Rizkiyah Ronaldo, Muhammad Rosyidi, Bakaruddin Rudi Masniadi Ruhama Wazna Rukmini, Bahrul Sri Rusdiansyah Rusdiansyah Rusdiyana, Nisa Rustam Effendi Saepudin Saepudin Safitri, Nur Anita Syamsi Sahrani, Nurfitra sahrullah, Ade Sainuddin Saipudin Sakdiah, Khairaini Sakdiah, Khairani Sakinah Fitri, Sakinah Sakti, Muhammad Salam Salkam, Eddy Sani Kurniadinata, Abdullah Sanjaya, Bomo Wibowo Santi, Apri Utami Parta Saputra, Aldi Rio Saputro, Setyo Edy Saragih, Neiva Zaida Hasanah Sarah, Mauli Afra Sari, Asri Fornika Sari, Dyah Indira Sarkawi, Sarkawi Sasmita, Nur Satrianingsih, A. Satrianingsih, Andi Saudah, Khalifatun Sauri, Sopian Sebayang, M. Irsan Khoir Seno Darmawan Panjaitan Septiyeni Septiyeni, Septiyeni Setiadi Setiadi Setiawan, Maman Shella , Nurul Shinta Esabella Sidiq, Sidiq Sigit Hermawan Silvia Uslianti Silvy Norazizah Sitanaya, Rini Sitepu, Berliana Putri Ananty Br Siti Amalia Sitompul, Surya Rezeki Sri Wahyuni Sri Yunita Sriyono Suarni Syam Saguni, Suarni Syam Subakti, Agung Suci, Endah Retno Sudirman Umar Sufawi, Muhamamad Sufiati, Sufiati Sugitanata, Arif Suharto, Asmarani Suharto, Rachmad Budi Suharyo Hadisaputro Suko Priyono Sukresno, Prima Rahmah Sulastriningsih Djumingin Sulastriningsih, Sulastriningsih Sulfiana SULFIANA, SULFIANA Sultan Sultan Sulvinajayanti Sulvinajayanti, Sulvinajayanti SUMADI SUMADI Sunardi Sunardi Sunardi, Heru Supriatna, Agus Supriono Supriono Suriadi Suriadi Suriadi Suriadi Surjanah, Surjanah Surwuy, Grace Selvia Suryani Suryani Suryani, Erma Hadi Sutarman Gafur Sutarto Hadi syafii, herman Syafitri, Syifa Syafrudin, Ruddy Syafrudin, Ruddy Syahruddin Mahmud, Syahruddin Syahrul Basri Syahrul, Fatahillah Syaifanur, Fitria syakhril, Syakhril Syalshabila, Dinda Syamsuddin Syamsuddin SYAMSUL HIDAYAT Syarifah Rahmawati Syarifuddin, Mustika Tasik, Meisya Bura Tatama, Victor Toguan, Zulfikri Tri Wahyudi Trishuta Pathiassana, Mega Tuti Lestari, Ade Ula, Khayranil Umar, Masyitah Umrah Umrah Usman Usman Usman Uswatun Hasanah Utari, Andiny Uyuni, Badra Veithzal Rivai Zainal Ventje Ilat Veronika, Mulur Wahab, Wahyudi Wahdini, Erny Wahidah Wahidah Wahiduddin Wahiduddin Wahyu Setyawan Wahyudi, Awal Wahyuni, Andi Ruhul Wardana, Ridha Wening Nugraheni Wibowo, Hendro Nur Wijaya, Yahya Rana Wildayanti, Wildayanti Winda Dwi Astuti Zebua Wirdatul Jannah Yahya, Rizal Yasin, Yasin Yeni Rahmawati, Yeni Yossi Diantimala Yuda, Yuda Yudi Purnomo Yundari, Yundari Yurika Yuslim Yuslim Yusnita Yusriah Yusuf, Naima Zaifatur Ridha Zainal Ilmi Zainal Said Zainuddin, Zainuddin ZULFAH Zulfah Zulfah Zumiat, -