Articles
Fiscal Tax Law Perspective in Realizing Justice and Efficiency: Critical Analysis of Applicable Tax Regulations
Wahyuni, Fitri
International Journal of Science and Society Vol 6 No 1 (2024): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing
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DOI: 10.54783/ijsoc.v6i1.1063
This research aims to explore the role of the fiscal tax law perspective in realising justice and efficiency in the tax system by applying critical analysis of applicable tax regulations. The research method involves an in-depth review of applicable tax regulations and data collection through related literature. This research methodology consists of three main approaches: normative juridical, literature studies as a data collection method and case studies on implementing tax regulations. The research results show an imbalance in the implementation of current tax regulations, which can affect the achievement of justice and efficiency goals. This research also identifies several aspects that require deeper attention to improve tax effectiveness and fairness. Reforms in terms of transparency, accuracy of tax rates, and simplification of tax regulations are important steps to achieve these goals through critical analysis of applicable tax regulations.
Pengembangan Keterampilan Konseling Guru BK melalui Pelatihan Dialectical Behavioral Counseling (DBC)
Wahyuni, Fitri;
Hidayah, Nur;
Aminah, Siti;
Fauzan, Lutfi;
Kurniawan, Nanda Alfan
CARADDE: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 1 (2024): Agustus
Publisher : Ilin Institute
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DOI: 10.31960/caradde.v7i1.2459
Konseling Dialectical Behavioral (DBC) merupakan pendekatan yang sangat penting bagi guru bimbingan dan konseling, terutama dalam konteks pendidikan di sekolah. Penelitian ini bertujuan untuk mengevaluasi efektivitas pelatihan Konseling Dialectical Behavioral (DBC) dalam meningkatkan keterampilan konseling guru Bimbingan dan Konseling. Metodologi yang digunakan adalah pendekatan kuantitatif dengan desain pra-test dan post-test pada kelompok eksperimen. Partisipan penelitian ini adalah 24 guru-guru Bimbingan dan Konseling di MTs Se-Kota Malang Raya. Hasil penelitian menunjukkan adanya peningkatan yang signifikan dalam keterampilan konseling guru BK setelah mengikuti pelatihan. Selain itu, berdasarkan hasil evaluasi kegiatan terdapat umpan balik positif dari guru-guru bimbingan dan konseling yang mengikuti pelatihan. Para peserta mengungkapkan bahwa mereka merasa lebih memahami tentang konsep DBC dan memiliki ketrampilan baru dalam melaksanakan layanan konseling. Peningkatan ketrampilan konseling guru Bimbingan dan Konseling dapat memberikan alternatif metode dalam menangani permasalahan siswa di sekolah. Sehingga siswa permasalahan-permasalahan siswa di sekolah dapat tertangani dengan baik.
ANALYSIS OF COGGING TORQUE REDUCTION FROM DESIGN COMPUTATIONAL PERMANENT MAGNET SYNCHRONOUS MOTOR WITH TAGUCHI METHOD
Wahyuni, Fitri;
Julian, James;
Ferdyanto, Ferdyanto;
Fauzi, Ade Fikri
Jurnal Rekayasa Mesin Vol. 15 No. 1 (2024)
Publisher : Jurusan Teknik Mesin, Fakultas Teknik, Universitas Brawijaya
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DOI: 10.21776/jrm.v15i1.1492
Permanent Magnet Synchronous Motor (PMSM) applications include electric vehicles, industrial pumps, wind turbines, aerospace technology, and many others. In this study, cogging torque is the central aspect of the discussion, which is the motor model, the thickness of the permanent magnet rotor, and the air gap in the electric motor influence. The Taguchi method uses parameter levels on the motor, which are divided into 16 types of orthogonal arrays, where the process is carried out twice in iterations. The first stage of simulation testing was to produce the primary model where number 4 (A1B4 series) was obtained as the most optimal motor model with a cogging torque of 1.56 Nm and an air gap flux density of 768 mTesla (mili tesla). Then the second test was to modify several parts of the motor with the following 16 orthogonal array types, which produced number 8 (A2B4 series) with a cogging torque of 1.08 Nm and an air gap flux density of 733 mTesla. One of the parameters apart from the cogging torque must be maintained is the air gap flux density. This variable affects the permeability of the motor so that later it will affect the amount of material used and the production costs of electric motors. The final result is a model that produces the lowest cogging torque while maintaining other parameters on the motor.
Study of hydrodynamic characteristics in oscillating wave surge converter
julian, james;
Anggara, Rizki Aldi;
Naufal, Ridwan Daris;
Ramadhani, Rifqi;
Prasetyo, Eko Andi;
Wahyuni, Fitri;
Gunasti, Nabilah Dwi
Jurnal Polimesin Vol 22, No 2 (2024): April
Publisher : Politeknik Negeri Lhokseumawe
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DOI: 10.30811/jpl.v22i2.4715
In the realm of renewable energy, researchers worldwide have been paying close attention to developing the Oscillating Wave Surge Converter (OWSC) device. This device has the potential to harness the power of ocean waves and convert it into a reliable source of clean energy. Hydrodynamic characteristics are essential parameters in developing OWSC devices. Therefore, this research conducted a hydrodynamic study on the OWSC device with variations in ocean wave periods, including T= 1.5, 1.7, 1.9, 2.1, and 2.3. The Boundary Element Method (BEM) describes the interaction between sea waves and floating body structures. This method assumes incompressible, inviscid, and irrotational flow. A numerical approach is used as a calculation method followed by verification and validation to support the level of actualization. The research results showed that the incident wave caused the OWSC device to experience a deviation from its equilibrium position in the form of an oscillating flap inclination angle as a form of hydrodynamic characteristics. The sea wave period correlatedwith the rate of change in flap position over time, including the maximum deviation in the flap angle. As a power plant, the performance of the OWSC device can work at reasonably short-wave period intervals based on the device's ability to produce mechanical power. The highest average mechanical power was achieved in the T= 1.5 period of 34.49 Watts with an efficiency of up to 52.43%. The OWSC device requires a high intensity of wave energy in a short duration to generate optimal mechanical power. It is important to note that optimal mechanical power generation is crucial for the OWSC device to function effectively. Therefore, the device should be placed in a location where the wave energy intensity is consistently high.
Numerical Study On Characteristics Of The Backward-Facing Step Flow With Variations Of The Slope Angle Of The Step
julian, james;
Anggara, Rizki Aldi;
Wahyuni, Fitri
Jurnal Polimesin Vol 22, No 1 (2024): February
Publisher : Politeknik Negeri Lhokseumawe
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DOI: 10.30811/jpl.v22i1.4052
The phenomenon of flow separation plays a vital role in the industrial world. The backward-facing step (BFS) is a general form representing flow separation. This study investigates the influence of the slope angle of the step on BFS flow characteristics at various low Reynolds numbers. According to the CFD results, the flow separation phenomenon forms a circulation zone for each increase in Reynolds numbers. This phenomenon is a result of the sudden expansion of the channel geometry. The BFS with the slope angle of the step demonstrates that the increase in the recirculation zone can be minimized, thus appropriately delaying flow separation. The recirculation zone causes fluid flow to reverse direction, affecting fluid flow efficiency due to resulting pressure differences. Therefore, a BFS with the slope angle of the step exhibits a more efficient flow phenomenon by minimizing the recirculation zone.
Analisis Daya Keluaran pada Kinerja Motor Listrik Tipe Synchronous Berbasis Komputasional
Ferdyanto, Ferdyanto;
Farha, Auditya;
Julian, James;
Wahyuni, Fitri;
Rizal, Reda
TELKA - Telekomunikasi Elektronika Komputasi dan Kontrol Vol 9, No 2 (2023): TELKA
Publisher : Jurusan Teknik Elektro UIN Sunan Gunung Djati Bandung
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DOI: 10.15575/telka.v9n2.107-116
Masalah yang menjadi pertimbangan dalam penggunaan motor listrik adalah daya keluaran yang dihasilkan pada saat motor bekerja. Penelitian ini berfokus pada analisis daya keluaran Permanent Magnet Synchronous Motor (PMSM) yang akan diuji pada kecepatan tertentu serta ditinjau terhadap perubahan sudut torsi tiap putaran. Tujuan penelitian ini adalah mendapatkan analisis daya keluaran dengan karakteristik yang stabil serta kinerja PMSM yang menghasilkan efisiensi sesuai standar. Penelitian menggunakan metode komputasi dengan model finite element analysis (FEA) yang dilakukan dengan menggunakan software. Hasil dari penelitian ini diperoleh performa PMSM dengan arus input sebesar 1.5 kA pada setiap fasa sehingga motor dapat beroperasi dengan kecepatan 13300 rpm serta menghasilkan torsi sebesar 164 Nm. Fluks magnet yang terbentuk berada dalam kondisi stabil dengan nilai 0.02 Wb dan membentuk distribusi medan magnet yang merata pada setiap kumparan stator. Rata-rata daya keluaran maksimum yang dihasilkan jangkar rotor adalah 107.6 kW pada sudut torsi 114°. Penelitian telah berhasil memperoleh analisis daya keluaran pada PMSM melalui metode komputasi. Hasil analisis tersebut dapat menjadi acuan dalam proses manufaktur PMSM. The problem that is considered in the use of electric motors is the output power generated when the motor is working. This research focuses on analyzing the output power of a Permanent Magnet Synchronous Motor (PMSM) which will be tested at a certain speed and looking at changes in torque angle for each rotation. The aim of this research is to obtain an output power analysis with stable characteristics and PMSM performance that produces efficiency according to standards. The research uses computational methods with finite element analysis (FEA) models which are carried out using software. The results of this research obtained PMSM performance with an input current of 1.5 kA in each phase so that the motor can operate at a speed of 13300 rpm and produce a torque of 164 Nm. The magnetic flux formed is in a stable condition with a value of 0.02 Wb and forms an even magnetic field distribution in each stator coil. The average maximum output power produced by the rotor armature is 107.6 kW at a torque angle of 114°. Research has succeeded in obtaining output power analysis on PMSM through computational methods. The results of this analysis can be used as a reference in the PMSM manufacturing process.
Perceptions And Interests Of Young Entrepreneurs In Sharia-Based Business Finance
Wahyuni, Fitri;
Bustami, Alex Wissalam
JPS (Jurnal Perbankan Syariah) Vol 5 No 2 (2024): JPS (Jurnal Perbankan Syariah) - October
Publisher : LPPM ISNJ Bengkalis
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DOI: 10.46367/jps.v5i2.2066
This study analyses the perception and interest of young entrepreneurs in Sharia-based business financing at BSI in Sungai Penuh City, Jambi. This study uses a qualitative approach with primary data from interviews. Interviews were conducted directly with six informants. The data analysis technique uses the Miles and Huberman approach with the following stages: data reduction, data presentation, verification, and conclusion. The results of the study indicate that the perception of young entrepreneurs towards Sharia-based loans is generally very positive; they understand the basic principles of Sharia in financing without interest and the application of profit sharing. Young entrepreneurs also recognize the benefits of sharia financing, such as easy access and simple procedures. On the other hand, the interest of young entrepreneurs in Sharia financing is still relatively low. This is due to the need for more socialization and support from Sharia financial institutions and limited financing options. Theoretically, this study can be used as a reference for relevant research in the future. Practically, this study can be a reference for Sharia financial institutions in designing marketing strategies and developing financing products that meet prospective customers' needs so that they can have a positive impact and increase interest and awareness of the importance of Sharia financing among young entrepreneurs.
Model Pelatihan Peer-Counseling Pada Mahasiswa: Tinjauan Literatur Sistematis
Moch. Syihabudin Nuha;
Hidayah, Nur;
Wahyuni, Fitri
G-Couns: Jurnal Bimbingan dan Konseling Vol. 8 No. 2 (2024): April 2024. G-Couns: Jurnal Bimbingan dan Konseling
Publisher : Universitas PGRI Yogyakarta
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DOI: 10.31316/gcouns.v8i2.5695
Pada mahasiswa tahun pertama, mereka banyak mengalami ketegangan dan kecemasan yang dialami dalam menghadapi lingkungan barunya. Mahasiswa tahun pertama identik dengan bagaimana mereka meningkatkan kemampuan beradaptasinya di lingkungan baru. Mahasiswa tahun pertama perlu diberikan pembekalan melalui pelatihan pelatihan yang efektif dan efisien. Metode yang digunakan adalah tinjauan literatur sistematis yang dilakukan dengan 5 tahap. Dari 170 artikel, kemudian dilakukan penyaringan kualitas dan kriteria, didapatkan hasil 19 artikel yang berhasil untuk diidentifikasi dan dianalisis serta dirumuskan jawaban dari research question yang telah ditetapkan sebagai bagian dari tahapan tinjauan literatur sistematis. Berdasarkan hasil kajian literatur sistematis didapatkan hasil bahwa pelatihan Peer-Counseling dapat diberikan pada mahasiswa tahun kedua atau diatasnya, hal ini dikarenakan mereka lebih suka bercerita dan berkonsultasi mengenai masalahnya kepada teman sebayanya daripada kepada orang tua. Peer counseling merupakan cara atau model yang dapat dilakukan oleh konselor ahli atau guru Bimbingan dan Konseling kepada mahasiswa untuk dapat diberi pembekalan dan pelatihan. Kata kunci: pelatihan, peer-counseling, adaptasi akademik, model peer to peer
Strategi Peningkatan Kompetensi Guru Bimbingan dan Konseling: Tinjauan Systematic Literature Review
Diniyah, Usrotun;
Hidayah, Nur;
Wahyuni, Fitri
G-Couns: Jurnal Bimbingan dan Konseling Vol. 8 No. 2 (2024): April 2024. G-Couns: Jurnal Bimbingan dan Konseling
Publisher : Universitas PGRI Yogyakarta
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DOI: 10.31316/gcouns.v8i2.5696
Berdasarkan Permendiknas Nomor 27 Tahun 2008 tentang standar kualifikasi akademik dan kompetensi konselor, konselor/guru BK adalah seseorang yang berkualifikasi akademik minimal lulus pendidikan jenjang sarjana (S1) dalam bidang bimbingan dan konseling dan berpendidikan profesi konselor serta memiliki kompetensi pedagogik, kompetensi kompetensi kepribadian, kompetensi soaial, dan kompetensi profesional. Sebagai tenaga profesional, guru BK memiliki kewajiban untuk terus mengembangkan kompetensi sepanjang kehidupannya. Penelitian ini bertujuan untuk menjelajahi dan mengevaluasi strategi peningkatan kompetensi guru BK. Penelitian ini menggunakan metode Systematic Literature Review (SLR.) Hasil peelitian ini menunjukkan bahwa beberapa strategi yang berhasil digunakan untuk meningkatkan keterampilan konselor antara tahun 2020-2023 adalah pelatihan dan supervisi. Pelatihan adalah strategi yang paling banyak digunakan dalam rentang tahun 2020-2023. Kekurangan dari strategi peningkatan yang paling banyak digunakan adalah kurangnya waktu pelatihan, tidak jelasnya indikator evaluasi kegiatan serta kegiatan monitoring yang tidak kontinyu bahkan tidak ada setelah kegiatan. Selain itu, kompetensi yang ditingkatkan masih berfokus pada kompetensi professional. Kata kunci: strategi peningkatan, kompetensi konselor, guru bimbingan dan konseling
The Establishment of Tax on Land and Building Rights (BPHTB) Payment Arrangement in Notarial Sale and Purchase Agreement Deed
Wahyuni, Fitri;
Yusdiansyah, Efik;
Sundary, Rini Irianti
JOM Vol 5 No 2 (2024): Indonesian Journal of Humanities and Social Sciences, June, 2024
Publisher : Universitas Islam Tribakti Lirboyo Kediri
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DOI: 10.33367/ijhass.v5i2.5543
The transfer of land rights in Indonesia is governed by various positive laws currently in force, including Government Regulation Number 35 of 2023 (PP 35/2023) concerning General Provisions for Regional Taxes and Regional Levies. PP 35/2023 regulates the establishment of the Tax on Land and Building Rights (BPHTB), which is also imposed on the Sale and Purchase Agreement (PPJB) made by a notary. Specifically, the regulation addresses PPJBs that have been fully paid. However, this provision is not entirely consistent with the existing regulation requiring the payment of BPHTB for the Sale and Purchase Deed (AJB) executed by the Land Deed Making Officer (PPAT). This payment is a fundamental requirement for changing the name on the land and building title certificate, as stipulated by the National Land Agency. This study employs a normative legal research method, focusing on library materials or secondary data. Utilizing a qualitative approach, the research analyzes legal norms in statutory regulations. The findings indicate that PP 35/2023 still lacks a clear legal basis for recognizing a notary's PPJB as a condition for changing the name on the land certificate by the buyer.