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All Journal Paradikma: Jurnal Pendidikan Matematika Telematika : Jurnal Informatika dan Teknologi Informasi JPF : JURNAL PENDIDIKAN FISIKA Al-Banjari : Jurnal Ilmiah Ilmu-Ilmu Keislaman Unes Law Review Jurnal Keperawatan Suaka Insan Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Autentik : Jurnal Pengembangan Pendidikan Dasar Jurnal Visi Komunikasi Dinamika Kesehatan: Jurnal Kebidanan dan Keperawatan Journal of Islamic and Law Studies (JILS) Pustaka: Jurnal Bahasa dan Pendidikan Optimal: Jurnal Ekonomi dan Manajemen Jurnal Pengabdian Ilmu Kesehatan Jurnal Rumpun Ilmu Kesehatan Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Riset Informasi Kesehatan Pendekar: Jurnal Pendidikan Berkarakter Garina Pelayanan Unggulan: Jurnal Pengabdian Masyarakat Terapan Hidayah : Cendekia Pendidikan Islam dan Hukum Syariah
Mariani Mariani
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Analisis Keadilan Pajak Terhadap UMKM Fashion di Marketplace dalam Perspektif Undang-Undang HPP Siti Asyiah; Putri Fitria Nurwati; Mariani Mariani; Ali Murtadho
Hidayah : Cendekia Pendidikan Islam dan Hukum Syariah Vol. 2 No. 2 (2025): Juni : Hidayah : Cendekia Pendidikan Islam dan Hukum Syariah
Publisher : Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/hidayah.v2i2.899

Abstract

The growth of fashion UMKM in Indonesia through digital marketplace platforms has made a major contribution to the national economy, especially in job creation and developing creative product exports. However, this development also presents new challenges in the field of taxation, especially after the enactment of Law No. 7 of 2021 concerning the Harmonization of Tax Regulations (UU HPP). This study aims to analyze the principle of tax fairness for fashion UMKM operating through marketplaces, reviewed from a normative legal approach. The appointment of the market as a VAT collector and the continued implementation of Final Income Tax raises the potential for a double burden and inconsistency with the principles of vertical and horizontal justice in taxation. The results of the study show that the regulations in the Law on HPP do not fully reflect justice, legal certainty, and legal benefits, and risk pushing UMKM towards informality. Therefore, it is necessary to adjust technical policies that are more proportional to the capacity of UMKM actors, in order to realize an inclusive and equitable taxation system.
Perbedaan Tingkat Pemahaman Mahasiswa Bidang Keahlian Boga Lulusan SMA dan SMK Terhadap Istilah Asing Pada Materi Stock, Sauce, dan Appetizer Mesha Oktariany Saraswati Millenia; Mariani Mariani; Guspri Devi Artanti
Pendekar : Jurnal Pendidikan Berkarakter Vol. 2 No. 3 (2024): Juni : Jurnal Pendidikan Berkarakter
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/pendekar.v2i3.727

Abstract

This study aims to compare whether there are differences in levels of understanding between students graduates from Senior High School and Vocational High School about foreign terms in continental food processing subject especially stock, sauce, and appetizer. This research uses a descriptive comparative type of method. The number of samples in this research were 60 students with details 30 coming from students with vocational highschool background and 30 coming from students with senior high school background. The data were analyzed using an independent t-test. Based on the data, it can be found that the average value of understanding level about foreign terms of students from high school 16,96 and students who came from Vocational High School 20,90 and from these results, the highest average come from students with Vocational High School as the backgrounds. The results of testing the hypothesis by using independent sample t-test showed that the tcount is 3,378 where the ttable is less than 2,002 (α = 0,05) then Ho is rejected, and Ha is accepted. Based on the test results, it can be concluded that there is a significant difference between students graduated from Senior High School and students graduated from Vocational High School. From this study, it is recommended for cullinary students to seek more knowledge about foreign terms in continental food processing to enhance their competence and skill. For the study program, it is reccomends to gives more attention and to provide knowledge and learning about foreign terms especially those who have never received lessons in continental food processing.
Analisis Problematika Minat Baca Mahasantri Intensif Putri IDIA Prenduan Fathorrohman Fathorrohman; Mariani Mariani
PUSTAKA: Jurnal Bahasa dan Pendidikan Vol. 3 No. 3 (2023): Juli : Jurnal Bahasa dan Pendidikan
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/pustaka.v3i3.567

Abstract

Female students are one of the human resources, which is needed in various aspects of life, one of which is the need for ideas and opinions to develop this country. The quality of current human resources is closely related to the interest in reading possessed by female students. Reading is not only related to the teaching and learning process, but is able to shape one's personality by living up to what he reads. The problem raised in this study is an analysis of the problematic reading interest of female intensive female students at the IDIA Prenduan campus which is described in two focuses, namely: 1. Why has there been a decrease in reading interest in Idia Prenduan female intensive student students 2. What are the impacts of the low interest in reading intensive female student IDIA Guide. To find out more about the problem of reading interest, the researcher used a qualitative field approach. The method used is the method of interviews, observation, and documentation. From this research, researchers process and analyze it to obtain data or information. The subjects of this study were female intensive female students and librarians. For the validity of the data, researchers used technical triangulation. From this method, research will process and analyze to obtain data or information. The subjects of this study were female intensive female students and librarians. For the validity of the data, researchers used the triangulation technique. The results showed that several factors were identified as the cause of the low interest in reading by IDIA Prenduan female intensive female students, including: the smooth use of electronic media by female students, the internal motivation of the children, the tight schedule on campus, and the low interest in reading female students. This impact causes low knowledge and insight, as well as several other diseases such as: creativity, communication and socialization skills and being unable to answer questions during exams and presentati.
Co-Authors Ahmadi Hasan Ajeng Rohmatun Arfiani Ali Murtadho Alsuhendra Alsuhendra Arina Restian Aulia Yunica Bambang Yuwono Dodik Hartono Dwi Salmarini, Desilestia Fathorrohman Fathorrohman Guspri Devi Artanti Hasan Husaini Hayati Rahmatika Heru Cahya Rustamaji Irma wati Jalaluddin Jalaluddin Komang Ardi Wahyuningsih Lucia Andi Chrismilasari Marfuah Marfuah Maya Rezka Amalia Mesha Oktariany Saraswati Millenia Mohamad Hafrison Nabila Putri Pertiwi Nalurry Emelsy Nasution, Hamidah . Nursery, Septi Machelia Champaca Nurul Annisa Patricia Anggraeni Putri Fitria Nurwati Rezki Akbar Norrahman Ridho Bayu Yefterson Risma Dwi Rahimah Siti Asyiah Syahmidi Syahmidi Ulfah Ulfah Ulfy Rahmadani Veronika Maria Sidharta Vivi Falentina Widiyanto Widiyanto Winda Maolinda Yasdinul Huda