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All Journal Klasikal: Journal of Education, Language Teaching and Science JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN International Journal of Technology and Education Research International Journal of Education, Vocational and Social Science International Journal of Economics, Business and Innovation Research Help: Journal of Community Service
Imron Burhan
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Evaluasi Penerapan PPh Pasal 23 Atas Jasa Konstruksi Pada CV. Lambatorang Abadi Jaya Resky Amelia; Imron Burhan; Mahardian Hersanti Paramita
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 2, No 2 (2020): Jurnal Pabean Volume 2 No 2, Juli 2020
Publisher : Politeknik Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.455 KB)

Abstract

Construction services have a major role in activities in the economic, social and cultural fields in the achievement of various supporting facilities for national development. With a very important role and quite a different nature, the government regulates itself regarding the treatment of PPh on this construction service. This research was conducted at CV. Lambatorang Abadi Jaya, which is a construction service provider, with the aim of knowing the deduction, deposit and reporting of PPh article 23 on construction services between CV. Lambatorang Abadi Jaya with tax regulations related to the application of PPh article 23 on construction services. Data collection techniques using interview and documentation techniques. Data analysis techniques using comparative data analysis techniques. In this study, the authors also conducted interviews at the Maros Primary Tax Office (KPP) to get further explanation regarding the application of PPh article 23 on construction services. The results of this study indicate that, the cuts made by CV. Lambatorang Abadi Jaya is in accordance with applicable regulations, for deposits made by CV. LambatorangAbadi Jaya is still said to be not on time according to the stipulated regulations, and for the reporting itself, it is done correctly and on time in accordance with the applicable regulations.Keyword :Income tax 23, constructions service
Tinjauan Penerapan Pajak Restoran Pada Rumah Makan Rumah Empangku Khofifah Ananta Surya; Imron Burhan; Mahardian Hersanti Paramita
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 2, No 2 (2020): Jurnal Pabean Volume 2 No 2, Juli 2020
Publisher : Politeknik Bosowa

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Abstract

  The existence of restaurant tax is very important as a source of regional income. Every year, restaurant tax revenue is always increased to meet the targets set by the local government. Rumah Empangku restaurant is one of the potential taxes in the Barru Regency area. Rumah Empangku Restaurant as one of the culinary destinations in Barru Regency has great potential to be developed. The purpose of this study is to determine the application of restaurant tax at Rumah Empangku restaurant and to determine the suitability of the application of restaurant tax at Rumah Empangku restaurant with regional regulations of Barru district. number 4 of 2011 on local taxes of the new district. The analytical method used is a qualitative method by collecting observation data, interviews, and documentation. The results showed that the application of restaurant tax at Rumah Empangku restaurant was in accordance with the applicable regulations, although at the beginning of the application period of the restaurant tax, Rumah Empangku was still experiencing adjustments in its application.Key word : Restaurant, restaurant tax, peraturan daera
PENGARUH PENDIDIKAN KEWIRAUSAHAAN TERHADAP INTENSI BERWIRAUSAHA MAHASISWA Imron Burhan; Emmi Azis; Hasanuddin Hasanuddin; Kasmawati Kasmawati; Sandi Sandi
KLASIKAL : JOURNAL OF EDUCATION, LANGUAGE TEACHING AND SCIENCE Vol 5 No 1 (2023): Klasikal: Journal of Education, Language Teaching and Science
Publisher : Fakultas Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52208/klasikal.v5i1.518

Abstract

The purpose of this study is to determine the effect of entrepreneurship education on student entrepreneurial intentions. The approach used in this study is a quantitative approach. The measurement scale used in the questionnaire uses a Likert scale with 5 (five) answer choices. The population as well as the sample in this study were 35 students of the Bosowa polytechnic taxation study program. The data analysis method used in this study was simple linear regression analysis with the help of IBM SPSS Statistics 20 software. The results showed that the entrepreneurship education variable had a positive and significant effect on the entrepreneurial intention variable. The R Square value is 0.604 or 60.4% which indicates that the entrepreneurship education variable influences the entrepreneurial intention variable by 60.4%.
Intrinsic and Extrinsic Learning Motivation of Elementary School Students: A Descriptive and Empirical Analysis Musfirah, Musfirah; Imron Burhan; Amriadi, Amriadi
International Journal of Education, Vocational and Social Science Vol. 4 No. 01 (2025): Pebruary,International Journal of Education, Vocational and Social Science( IJ
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijevss.v4i01.1564

Abstract

This study aims to explore the learning motivation of elementary school students, focusing on intrinsic and extrinsic motivation. Intrinsic motivation refers to the internal drive that comes from the students’ desire to achieve personal goals and feel satisfied with their academic achievements, while extrinsic motivation is influenced by external factors such as support from parents, teachers, and rewards received. A survey involving 15 respondents was conducted, and descriptive statistical analysis was used to illustrate the frequency distribution of students’ motivation levels. The study found that most students have strong intrinsic motivation, as reflected in their scheduled study habits, efforts to achieve good grades, and satisfaction with their academic accomplishments. On the other hand, extrinsic motivation, which comes from parental support and teacher rewards, also proves to be effective in increasing students' enthusiasm and study habits. Although there were differences in the level of agreement regarding the influence of parental advice on poor grades, overall, these external factors strengthened students’ motivation to achieve their academic targets. This study concludes that the development of both intrinsic and extrinsic motivation simultaneously can be an effective strategy for improving students' academic performance.
The Implementation of the Preview, Question, Read, Summarize, and Test (PQRST) Learning Model to Improve the Learning Outcomes of Indonesian Language Content for Fifth-Grade Students at UPT SDN 123, Pinrang Regency Musfirah, Musfirah; Yulia, Yulia; Sitti Hajrah; Imron Burhan
International Journal of Education, Vocational and Social Science Vol. 4 No. 02 (2025): May, International Journal of Education, Vocational and Social Science( IJVESS
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijevss.v4i02.1648

Abstract

The main issue in this study is the low quality of the learning process and outcomes of fifth-grade students. This research aims to analyze the improvement in the learning process and student outcomes through the implementation of the Preview, Question, Read, Summarize, and Test (PQRST) learning model. A qualitative approach was used with a Classroom Action Research (CAR) design. The research subjects consisted of one teacher and 19 fifth-grade students at UPT SDN 123, Pinrang Regency, during the 2023/2024 academic year, comprising 12 male and 7 female students. This study focused on the learning process and student outcomes in fictional story material using the PQRST model. Data were collected through observation, tests, and documentation and analyzed qualitatively. In Cycle I, teacher and student observations were categorized as C. In Cycle II, teacher and student observations improved to category B. In conclusion, the implementation of the PQRST model can enhance both the learning process and student outcomes in reading fictional stories. Keywords: PQRST Model, Learning Outcomes, Reading Comprehension of Fictional Stories.
The Role of Anida's Tari Pattennung as a Medium for Developing Multiple Intelligences in Elementary School Children at UPT SDN 11 Pangsid Sidenreng Rappang Miftahul Jannah; Imron Burhan
International Journal of Education, Vocational and Social Science Vol. 4 No. 02 (2025): May, International Journal of Education, Vocational and Social Science( IJVESS
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijevss.v4i02.1763

Abstract

This study aims to examine the role of Anida's Tari Pattennung as a medium for developing various aspects of intelligence in elementary school children at SD Negeri 11 Pangsid. Using a descriptive qualitative approach, this research explores the impact of Tari Pattennung on the development of kinesthetic, musical, interpersonal, intrapersonal intelligences, as well as cultural awareness among students. The findings show that through Tari Pattennung, students not only develop physical skills and motor coordination (kinesthetic) but also enhance their sensitivity to traditional music (musical), improve their ability to collaborate in groups (interpersonal), and build self-confidence and emotional expression (intrapersonal). Furthermore, students demonstrate a greater interest in the history and cultural significance of the Bugis culture, particularly in relation to the fabric weaving process, which is an integral part of the dance. This activity helps to foster a strong cultural awareness in children, introducing them to the richness of local culture that needs to be appreciated and preserved. This study recommends that traditional dance arts, such as Tari Pattennung, be more widely integrated into elementary education to support the development of multiple intelligences and the preservation of cultural heritage among the younger generation.
Empowering Teachers with Kahoot-Based Media for Engaging Learning in Majene Musfirah; Imron Burhan; Yulia; Abdul Hakim
Help: Journal of Community Service Vol. 1 No. 3 (2024): December 2024
Publisher : PT Agung Media Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62569/hjcs.v1i3.84

Abstract

This community service program aimed to enhance the competence of teachers at SD Negeri 19 Rangas, Majene Regency, in utilizing Kahoot, an interactive and engaging online learning platform, to address the challenges of online education and improve teaching quality. The program employed a combination of lectures, hands-on practice, discussions, and evaluations. Conducted on July 13, 2023, the training involved 18 participants and emphasized practical engagement to ensure effective skill development. The training achieved a 90% attendance rate and demonstrated high enthusiasm among participants, as reflected in active participation during practical sessions and discussions. Evaluations indicated an 85% understanding of the processes and a 90% success rate in achieving learning objectives. The program effectively enhanced teachers’ capacity to integrate Kahoot into their teaching, fostering interactive and engaging learning environments. It addressed key online learning challenges, such as lack of engagement, while improving pedagogical outcomes. The training successfully equipped teachers with the necessary skills to utilize Kahoot as an innovative learning tool, contributing to improved teaching practices and student engagement in online education.
The Influence of Influencers and Brand Awareness on Purchase Decisions in MSMEs (Amaryllis Hijab) Megawati Beddu; Ismah Rustam; Andi Alfianto Anugrah Ilahi; Irawati Nur; Imron Burhan
International Journal of Economics, Business and Innovation Research Vol. 4 No. 05 (2025): August - September, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i05.2190

Abstract

Small and Medium Enterprises (SMEs) as drivers of the Indonesian economy often face marketing constraints due to limited resources, resulting in low consumer awareness of their products. The utilization of influencer marketing and brand awareness strengthening proved to be an effective solution to enhance purchasing decisions, particularly for Amaryllis Hijab SMEs in the competitive Muslim fashion industry. This study analized the influence of both influencers and brand awareness to provide strategic contributions for the development of digital marketing in SMEs. This research aimed to determine the partial and simultaneous influence of Influencer and Brand Awareness on purchasing decisions in MSMEs (Amaryllis Hijab). The data analysis method used is quantitative descriptive analysis. The data analysis technique employed was multiple regression analysis using SPSS for Windows 30.0. The data utilized in this research was primary data, sourced from questionnaires filled out by respondents. The results of this research indicated that Influencer partially influenced purchasing decisions in MSMEs (Amaryllis Hijab), with a t count​ value of (2.800) > ttable​ (2.002) and a significance value of 0.007 < 0.05. And Brand Awareness partially influenced purchasing decisions in MSMEs (Amaryllis Hijab), with a tcount​ value of (3.842) > ttable​ (2.002) and a significance value of <0.001 < 0.05. Influencer and Brand Awareness simultaneously influenced purchasing decisions in MSMEs (Amaryllis Hijab), with an f count​ value of (41.226) > ftable​ (3.15) and a significance of <0.001 < 0.05.
The Influence of the Problem-Based Learning (PBL) Model on the Learning Motivation in Science and Social Studies (IPAS) of Fifth Grade Students at UPTD SD Negeri 12 Parepare Muhammad Alfitrah Kaharuddin; Musfirah, Musfirah; Yulia, Yulia; Imron Burhan
International Journal of Technology and Education Research Vol. 3 No. 04 (2025): October - December, International Journal of Technology and Education Research
Publisher : International journal of technology and education research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijeter.v3i04.2341

Abstract

This study aims to evaluate the effect of the Problem-Based Learning (PBL) model on the learning motivation in Science and Social Studies (IPAS) among fifth-grade students at UPTD SD Negeri 12 Parepare. The study was motivated by the low level of student motivation, particularly in IPAS subjects. A quantitative approach was employed using a Nonequivalent Pretest-Posttest Control Group Design. The research population consisted of 174 students, with a sample of 40 students divided into a control class (20 students from class VA) and an experimental class (20 students from class VB). Data were collected through a learning motivation questionnaire administered during both the pretest and posttest. Data analysis was conducted using descriptive and inferential statistics. The descriptive analysis showed that the experimental class obtained a higher average score (67.8) compared to the control class (61.15). Inferential analysis using the Independent Sample T-Test produced a significance value of 0.001 < 0.05. Based on these results, it can be concluded that the Problem-Based Learning (PBL) model has a significant effect on increasing students’ learning motivation in IPAS.
Exploring the Personality Profile of Effective School Principals: Teachers’ Perspectives from Junior High Schools in South Sulawesi Usman, Usman; Imron Burhan
International Journal of Technology and Education Research Vol. 3 No. 04 (2025): October - December, International Journal of Technology and Education Research
Publisher : International journal of technology and education research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijeter.v3i04.2455

Abstract

The quality of education in Indonesia remains a major challenge, with school leadership playing a crucial role in determining educational success. This study explores the personality profiles of effective school principals in junior high schools in South Sulawesi based on teachers’ perspectives. Using a quantitative descriptive approach, data were gathered through teacher evaluations to identify key personality dimensions such as extraversion, agreeableness, emotional stability, and openness. The findings reveal that agreeableness, emotional stability, and openness are the most dominant traits associated with effective principals. Principals who are open to new ideas, emotionally balanced, and empathetic toward teachers are perceived to create positive school climates and enhance teacher motivation. These results suggest that personality characteristics significantly influence leadership effectiveness and school performance. The study recommends that personality assessment be integrated into principal recruitment and professional development to improve leadership quality and educational outcomes in Indonesia.
Co-Authors Abdul Hakim Amriadi, Amriadi Andi Alfianto Anugrah Ilahi Emmi Azis Hasanuddin Hasanuddin Irawati Nur Ismah Rustam Kasmawati Kasmawati Khofifah Ananta Surya Mahardian Hersanti Paramita Megawati Beddu MIFTAHUL JANNAH Mochammad Imron Awalludin Muhammad Alfitrah Kaharuddin Musfirah Musfirah Musfirah Resky Amelia Sandi Sandi Sitti Hajrah Usman Usman yulia Yulia Yulia