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IMPLEMENTASI TAKSONOMI BLOOM PADA MATA KULIAH KEWIRAUSAHAAN, KOMPETENSI DOSEN TERHADAP NIAT BERWIRAUSAHA MAHASISWA Ruslaini Ruslaini; M. Chaidir; Ngadi Permana
Refleksi Edukatika : Jurnal Ilmiah Kependidikan Vol 12, No 2 (2022): Refleksi Edukatika : Jurnal Ilmiah Kependidikan (Juni 2022)
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/re.v12i2.6819

This research aims to 1) determine the effect of Bloom’s Taxonomy in entrepreneurial course on students’ entrepreneurial intention; 2) determine the effect of Lecturer Competence on students entrepreneurial intention; 3) determine the effect of Bloom’s Taxonomy and Lecturer Competence simultaneously on students’ entrepreneurial intention.The research method used is quantitative method with 120 research respondents obtained based on purposive sampling technique. Data were collected using a questionnaire instrument. The analysis technique used is multiple linear regression analysis.The results of this study suggest that there is an effect of implementing Bloom's Taxonomy in entrepreneurship courses on students' entrepreneurial intention with a t-score of 2,630, an effect of lecturers' competence on students' entrepreneurial intention with a t-score of 2,908. Furthermore, there is an effect of implementing Bloom's Taxonomy and Lecturer Competence simultaneously on students' entrepreneurial intention.

Pengaruh Keadilan Pajak, Sistem Pajak, Dan Love of money Terhadap Persepsi Mahasiswa Mengenai Penggelapan Pajak (Tax evasion) Yessica Amelia; Ngadi Permana; Sekar Arindia Savitri
Jurnal Ekonomika Vol 6 No 2 (2022): JURNAL EKONOMIKA - AGUSTUS
Publisher : Lembaga Layanan Pendidikan Tinggi (LLDIKTI) Wilayah IX - Sulawesi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37541/ekonomika.v6i2.781

Penelitian ini dilakukan untuk mengetahui pengaruh keadilan pajak, sistem pajak, dan love of money terhadap persepsi mahasiswa mengenai penggelapan pajak. Sampel pada penelitian ini berjumlah 103 responden yang merupakan mahasiswa jurusan akuntansi yang berdomisili di DKI Jakarta. Uji prasyarat analisis meliputi uji normalitas, uji multikolinearitas, uji heterokedastisitas, dan uji linearitas. Teknik analisis data yang digunakan untuk menguji hipotesis adalah analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa ; (1) Keadilan pajak berpengaruh secara signifikan terhadap persepsi mahasiswa mengenai penggelapan pajak (tax evasion). Hal ini dapat dibuktikan dengan nilai t-hitung > t-tabel yaitu 3,644361 < 1,66256 dan memiliki tingkat signifikansi sebesar 0,0004 yang berarti 0,0004 < 0,05. (2) Sistem pajak berpengaruh tidak signifikan terhadap persepsi mahasiswa mengenai penggelapan pajak (tax evasion). Hal ini dapat dibuktikan dengan nilai thitung > ttabel yaitu 1,437172 < 1,66256 dan memiliki tingkat signifikansi sebesar 0, 1538 yang berarti 0, 1538 > 0,05. (3) Love of money berpengaruh secara signifikan terhadap persepsi mahasiswa mengenai penggelapan pajak (tax evasion). Hal ini dapat dibuktikan dengan nilai thitung > ttabel yaitu 8,096307 < 1,66256 dan memiliki tingkat signifikansi sebesar 0,0000 yang berarti 0,0000 < 0,05. Hasil penelitian ini dapat disimpulkan bahwa Keadilan Pajak dan Love of money berpengaruh secara signifikan terhadap persepsi mahasiswa mengenai penggelapan pajak, sedangkan Sistem Pajak tidak berpengaruh signifikan terhadap persepsi mahasiswa mengenai penggelapan pajak.

Pengaruh Keadilan Pajak, Sistem Pajak, Dan Love of money Terhadap Persepsi Mahasiswa Mengenai Penggelapan Pajak (Tax evasion) Yessica Amelia; Ngadi Permana; Sekar Arindia Savitri
Jurnal Ekonomika Vol 6 No 2 (2022): JURNAL EKONOMIKA - AGUSTUS
Publisher : Lembaga Layanan Pendidikan Tinggi (LLDIKTI) Wilayah IX - Sulawesi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37541/ekonomika.v6i2.781

Penelitian ini dilakukan untuk mengetahui pengaruh keadilan pajak, sistem pajak, dan love of money terhadap persepsi mahasiswa mengenai penggelapan pajak. Sampel pada penelitian ini berjumlah 103 responden yang merupakan mahasiswa jurusan akuntansi yang berdomisili di DKI Jakarta. Uji prasyarat analisis meliputi uji normalitas, uji multikolinearitas, uji heterokedastisitas, dan uji linearitas. Teknik analisis data yang digunakan untuk menguji hipotesis adalah analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa ; (1) Keadilan pajak berpengaruh secara signifikan terhadap persepsi mahasiswa mengenai penggelapan pajak (tax evasion). Hal ini dapat dibuktikan dengan nilai t-hitung > t-tabel yaitu 3,644361 < 1,66256 dan memiliki tingkat signifikansi sebesar 0,0004 yang berarti 0,0004 < 0,05. (2) Sistem pajak berpengaruh tidak signifikan terhadap persepsi mahasiswa mengenai penggelapan pajak (tax evasion). Hal ini dapat dibuktikan dengan nilai thitung > ttabel yaitu 1,437172 < 1,66256 dan memiliki tingkat signifikansi sebesar 0, 1538 yang berarti 0, 1538 > 0,05. (3) Love of money berpengaruh secara signifikan terhadap persepsi mahasiswa mengenai penggelapan pajak (tax evasion). Hal ini dapat dibuktikan dengan nilai thitung > ttabel yaitu 8,096307 < 1,66256 dan memiliki tingkat signifikansi sebesar 0,0000 yang berarti 0,0000 < 0,05. Hasil penelitian ini dapat disimpulkan bahwa Keadilan Pajak dan Love of money berpengaruh secara signifikan terhadap persepsi mahasiswa mengenai penggelapan pajak, sedangkan Sistem Pajak tidak berpengaruh signifikan terhadap persepsi mahasiswa mengenai penggelapan pajak.

INTELLECTUAL CAPITAL, INSTITUSIONAL OWNERSHIP, PROFITABILITAS PADA FINANCIAL AWARENESS DENGAN CASH FLOW VOLATILITY SEBAGAI VARIABEL INTERVENING Eri Kusnanto; Ngadi Permana; Grace Yulianti
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i1.40493

This research aims to examine the effect of intellectual capital, institutional ownership and profitability on financial awareness with cash flow volatility as an intervening variable. Testing research data using a panel data regression model. The population used in this study were all consumer goods companies listed on the Indonesia Stock Exchange from 2015-2019, with purposive sampling method obtained 29 samples of company data with 145 tests for 5 years. The results show that intellectual capital and profitability affect financial awareness while institutional ownership and cash flow volatility do not directly affect financial awareness, but after testing the intervening variable shows that cash flow volatility does not affect intervening between institutional ownership and financial awareness

The Influence of Entrepreneurship Education and Industrial Work Practices on Interest in Entrepreneurship in State Vocational High School Students in the Central Jakarta Region Grace Yulianti; M Chaidir; Ngadi Permana
Jurnal Ad'ministrare Volume 9, Issue 2, July-December 2022
Publisher : Pendidikan Administrasi Perkantoran, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/ja.v9i2.42945

This study aims to determine the effect of Entrepreneurship Education and Industrial Work Practices on Entrepreneurial Interests of State Vocational High School Students in the Central Jakarta Region. The research sample was 294 school students at 5 State Vocational Schools in Central Jakarta. Data collection was carried out through a survey method using a Google form which was distributed to the respondents. The collected data were then analyzed using multiple regression techniques using the E-views program. The results showed that entrepreneurship education and industrial work practices had a positive and significant effect on the interest in entrepreneurship at State Vocational High Schools in the Central Jakarta Region.

Perencanaan Pajak untuk UMKM Yessica Amelia; Ngadi Permana; Evlin Chadra Rita
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 1 No. 3 (2021): September : Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v1i3.4051

MSMEs (Micro, Small, and Medium Enterprises) play a vital role in the national economy, yet they face significant challenges in sustaining their businesses during the COVID-19 pandemic. Effective tax planning can assist MSMEs in managing their tax obligations and taking advantage of government-provided incentives. However, tax planning must also consider other aspects such as accounting, legal frameworks, business models,and tax implications. In light of these considerations, this community service activity aims to explore tax planning strategies that can help MSMEs fulfill their tax obligations amid business challenges posed by the COVID-19 pandemic. This activity also serves as a platform for universities to actively support the government in disseminating tax regulations to the public, especially MSME operators. The event was conducted as an online seminar (webinar) with participants from MSME operators, students, academic scholars, and the general public from various regions in Indonesia.

Transformasi Pendidikan Indonesia: Menerapkan Potensi Kecerdasan Buatan (AI) Yulianti, Grace; Bernardi, Benardi; Permana, Ngadi; Wijayanti, Fitri Ayu Kusuma Wijayanti
Journal of Information Systems and Management (JISMA) Vol. 2 No. 6 (2023): December 2023
Publisher : AGUSPATI RESEARCH INSTITUTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.4444/jisma.v2i6.1076

Abstrak – Kecerdasan Buatan (AI) siap merevolusi sektor pendidikan, menawarkan solusi inovatif untuk meningkatkan hasil pembelajaran dan menjembatani kesenjangan pendidikan. Tujuan penulisan artikel ini adalah mengeksplorasi potensi manfaat dan tantangan penerapan AI dalam pendidikan di Indonesia. Pada laporan studi ini menggunakan metode kualitatif deskriptif dengan melakukan simak catat karena sumber data yang diperoleh dengan menyimak narasi lisan dari Channel Youtube MetroTV berjudul “Sekolah Indonesia Siap Adaptasi Teknologi AI?”. Subjek dalam penelitian adalah seorang Dirjen GTK Kemendikbudristek, Iwan Syahril. Sedangkan objek penelitiannya adalah tentang Teknologi Kecerdasan Buatan atau AI di sektor pendidikan yang mempengaruhi kegiatan belajar mengajar. Hasil studi ini menjelaskan penggunaan AI dalam pengembangan kurikulum, pembelajaran yang dipersonalisasi, interaksi guru-siswa, dan mengatasi kesenjangan pendidikan di daerah terpencil dibahas. Selain itu, pertimbangan seperti privasi, keamanan data, dan masalah etika juga disoroti. Studi ini menekankan implementasi yang bertanggung jawab untuk memanfaatkan potensi transformatif AI dalam pendidikan. Studi ini juga dapat mencakup pembahasan terkait faktor-faktor yang mendukung atau menghambat implementasi praktik-praktik ini dalam konteks pendidikan. Pada akhirnya, AI menawarkan jalan yang menjanjikan untuk menciptakan sistem pendidikan yang lebih inklusif dan adil di Indonesia. Abstract – Artificial Intelligence (AI) is poised to revolutionize the education sector, offering innovative solutions to improve learning outcomes and bridge education gaps. This article aims to explore the potential benefits and challenges of implementing AI in education in Indonesia. This study report uses a descriptive qualitative method by taking notes because the data source was obtained by listening to oral narratives from the MetroTV YouTube Channel entitled "Indonesian Schools Ready to Adapt to AI Technology?". The research subject was the Director General of GTK, Ministry of Education and Culture, Iwan Syahril. Meanwhile, the research object is Artificial Intelligence Technology or AI in the education sector which influences teaching and learning activities. The results of this study explaining the use of AI in curriculum development, personalized learning, teacher-student interactions, and addressing educational disparities in remote areas are discussed. Additionally, considerations such as privacy, data security, and ethical issues are also highlighted. This study emphasizes responsible implementation to harness the transformative potential of AI in education. The study may also include a discussion of factors that support or hinder the implementation of these practices in educational contexts. Ultimately, AI offers a promising path to creating a more inclusive and equitable education system in Indonesia.

Exploring The Intersection Of AI And Business Ethics: A Qualitative Study On Digital Marketing Development In Indonesia Ekawahyu Kasih; Ngadi Permana; Farah Qalbia; Muhamad Chaidir
Proceeding of The International Conference on Business and Economics Vol. 1 No. 2 (2023): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbeuntagsmg.v1i2.1457

This research delves into the nuanced landscape of digital marketing evolution in Indonesia, particularly at the intersection of artificial intelligence (AI) and business ethics. The study aims to elucidate the current state of digital marketing practices in Indonesia, exploring how AI technologies are integrated and the ethical considerations surrounding their implementation. Employing a qualitative research approach, the study utilizes in-depth interviews and focus group discussions with key stakeholders in the Indonesian digital marketing ecosystem. The sampling technique involves purposive sampling to ensure representation from various industry sectors and perspectives. Data analysis is conducted through thematic analysis, allowing for the identification of emerging themes and patterns related to AI adoption and ethical implications in digital marketing strategies. Preliminary findings suggest a complex interplay between technological advancements, ethical dilemmas, and regulatory frameworks, highlighting the need for a balanced approach to AI utilization in digital marketing within the Indonesian context.

Strategic Financial Fluency: Catalyst For Growth In Micro, Small, And Medium Enterprises Eri Kusnanto; Ngadi Permana; Benardi Benardi
Proceeding of The International Conference on Business and Economics Vol. 1 No. 2 (2023): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbeuntagsmg.v1i2.1461

This qualitative research aims to explore the role of Strategic Financial Fluency (SFF) as a catalyst for growth in Micro, Small, and Medium Enterprises (MSMEs). The study employs a multi-method approach integrating literature review, case studies, and expert interviews to construct a comprehensive understanding of SFF and its impact on MSMEs' growth trajectories. Sampling techniques involve purposive sampling of MSMEs representing diverse industries and geographical locations to ensure comprehensive data collection. Data analysis employs thematic analysis, focusing on identifying patterns and themes related to SFF adoption, utilization, and its influence on business growth. The findings reveal that MSMEs equipped with Strategic Financial Fluency demonstrate higher adaptability, resilience, and growth potential. Moreover, SFF facilitates informed decision-making, efficient resource allocation, and strategic planning, thus fostering sustainable growth in MSMEs. This research contributes to the existing literature by highlighting the pivotal role of financial literacy and strategic financial management in enhancing the competitiveness and growth prospects of MSMEs in a dynamic business environment.

Inovasi Sistem Pengendalian Manajemen dalam Menghadapi Tantangan di Era Digital Eri Kusnanto; Ngadi Permana; Sigit Pramono Hadi
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 4 (2024): Oktober : Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i4.514

This article discusses the importance of innovation in management control systems in the digital era. During the pandemic, significant shifts occurred in business, education, and public services, pushing organizations to adopt new technologies such as artificial intelligence (AI) and cloud computing to enhance efficiency and competitiveness. The article also addresses challenges companies face in managing cybersecurity risks, data privacy, and the need for robust regulations to protect personal information. Additionally, digital technologies like e-learning play a crucial role in facilitating the learning and personal development process, especially during the pandemic. Collaboration between sectors and nations is key to addressing these global challenges.

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