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Income Tax Calculation Analysis At IBP Bandung Tax Consultant Office Pandu Adi Cakranegara; Ahmad Junaidi; Okevanrianus Okevanrianus; Dedy Suryadi; Rinjani Rinjani
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 3 (2023): Juli : Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i3.1041

Abstract

In order to prepare corporate income tax at one of East Bandung's Accounting Services Offices, this research will look at the income tax article 21 computation using three ways (net, gross, and gross up). The study's focus is a business that offers services like bookkeeping, tax preparation, financial advice, and other related ones in Bandung. This study uses a qualitative approach method with additional quantitative information. The company's Article 21 PPh computation, salary information for permanent employees in 2022, and PPh regulations were all employed. The Gross Up method is the best and most effective method for business tax planning, according to the study's conclusions. The Gross Up strategy allows companies to offer tax incentives to their employees and can be used as a deduction from gross income, lowering the amount of corporate income tax owed. This study is only applicable to one company, and it can be developed by distributing questionnaires related to the article 21 income tax calculation calculation.
Perubahan Pola Konsumsi Dan Gaya Hidup Masyarakat Indonesia Di Era Digital Muhammad Fikri; Ahmad Junaidi
Jurnal Pendidikan Sosial Indonesia Vol. 2 No. 1 (2024): Jurnal Pendidikan Sosial Indonesia
Publisher : CV. Yazri Aksara Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62238/jupsi.v2i1.139

Abstract

Penelitian ini mengkaji dampak era digital terhadap pola konsumsi, gaya hidup, dan pendidikan masyarakat Indonesia. Temuan menunjukkan bahwa e-commerce dan media sosial menjadi pendorong utama perubahan, menawarkan kenyamanan dan aksesibilitas, namun juga memunculkan tantangan seperti konsumtivisme, individualisme, dan kesenjangan digital. Dalam konteks pendidikan, pembelajaran daring memberikan fleksibilitas tetapi menghadapi ketimpangan infrastruktur. Kesimpulan penelitian menegaskan perlunya literasi digital untuk memitigasi dampak negatif dan memanfaatkan peluang dari transformasi digital. Implikasi praktis mencakup kebijakan pemerataan akses teknologi dan edukasi digital yang inklusif. Penelitian ini memberikan wawasan baru tentang dinamika gaya hidup era digital dan merekomendasikan pendekatan multidisiplin dalam penelitian lanjutan
Parenting Of Single Parent Children In An Effort To Shape Children's Behavior Ira Rahmawati; Ahmad Junaidi; Busriyanti Busriyanti
International Journal of Law and Society Vol. 1 No. 3 (2024): July : International Journal of Law and Society
Publisher : Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijls.v1i3.56

Abstract

The high divorce rate in Jember is a major problem in the biological and psychological development of a child. In this case the author wants to explore the parenting patterns of divorced families, both those who still maintain good communication between the three (husband-child-wife) and vice versa. There are several parenting patterns that parents can use. The author wants to try to know and describe the parenting patterns of single parents in an effort to shape children's behavior. The results of this study are presented descriptively through a qualitative approach in order to obtain clear information about the focus of the problem. The results of this study can be concluded, namely first, democratic parenting is the parenting of parents who interact with their children using how to provide freedom with supervision and second, permissive parenting is a parenting pattern where parental attention is valued less towards children or children always get whatever they want without control and limits
Hubungan Masa Kerja Terhadap Kemampuan Kepemimpinan Guru dalam Membangun Kolaborasi dengan Rekan Sejawat Ahmad Junaidi; Dwi Supriatin; Ni Putu Novie Yanti. A.; Moh.Noor Supandri; Lalu Abi Said Ali; Saefulloh; A Wahab Jufri
JPAP (Jurnal Praktisi Administrasi Pendidikan) Vol. 9 No. 1 (2025): JANUARI 2025
Publisher : Postgraduate University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jpap.v9i1.798

Abstract

This study aims to investigate the relationship between teachers' tenure and their leadership skills in building collaborative relationships with colleagues in the school environment. Collaboration among teachers plays an important role in building a positive work culture and supporting professional development at both the individual and organizational levels. Tenure is often considered an influential indicator of leadership style, and teachers with more experience tend to demonstrate a deeper understanding of the challenges and strategies required to build effective working relationships. This study used a quantitative method with a descriptive approach. Data collection was carried out using a questionnaire targeting 163 respondents in the West Nusa Tenggara region with the results of 61.3% of teachers having a tenure of more than 10 years. While the ability of teachers in building collaboration respondents answered consistently as much as 58% so that the leadership ability of teachers in building collaboration with colleagues can be said to be good. The results of this study support that teacher tenure contributes significantly to the development of leadership skills. Experienced teachers are better able to build working relationships based on mutual trust and effective collaboration. The results of this study are expected to provide insights to policy makers regarding the design of training programs that focus not only on developing teaching skills but also leadership skills. This research can also be a reference for future research to deepen the dynamics of teacher leadership in the educational environment.
Development of Guo Tourism Village through the Restoration of Ba Atok Bridge as an Effort to Preserve Minangkabau Cultural Wisdom Nurhamidah Nurhamidah; Ahmad Junaidi; Rudy Ferial; Masril Syukur
Warta Pengabdian Andalas Vol 31 No 2 (2024)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.31.2.403-410.2024

Abstract

Bridge infrastructure is critical in connecting one region with other areas separated by rivers or ravines. In Minangkabau, a type of bridge is built using the Ba Atok Bridge roof. This bridge structure is characterised by pointed roof-like buffalo horns, where the Minangkabau people are known as Gonjong. The remaining Ba Atok Bridge is located in Padang City, specifically in Guo Village, Jalan Lubuak Tampuruang, Kuranji Village, Kuranji District, Padang City, with a bridge length of 16 meters. The community needs the Ba Atok Bridge as a bridge to cross the river to gardens, schools, madrasas, mosques, and other villages. Its unique shape has charm, and this is one of the cultural heritage assets that must be maintained as a characteristic bridge between the nuances of traditional Minangkabau culture. Therefore, the Community Service Team of the Faculty of Engineering, Andalas University, is also collaborating with the Tourism Awareness Group (POKDARWIS), which also has the same initiative, namely carrying out bridge restoration with traditional Minangkabau cultural nuances. Restoration begins with identifying damage, discussing it with community groups, making an architectural design, submitting a proposal to Bank Nagari, and repairing the bridge's upper frame. The Ba Atokini bridge restoration activities impact crossing access and have become characteristic of the Guo Tourism Village, which POKDARWIS manages.
Masterplan Kawasan Lubuak Tampuruang untuk Pengembangan Desa Wisata Guo Nurhamidah Nurhamidah; Ahmad Junaidi; Masril Syukur; Rudy Ferial; Zaini; Alfina Mursida Aljauhari; Tiara Assyifa Muthmainnah; Muhammad Ridho Hocksa
Warta Pengabdian Andalas Vol 31 No 4 (2024)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.31.4.781-792.2024

Abstract

This community service activity was chosen to map the Guo Village area to identify existing potentials, such as tourism, regional development, and agriculture. The methods include photogrammetric mapping with drones and terrestrial measurements using Geodetic GPS. The data obtained was then processed using Civil 3D, Agisoft Metashape, and SketchUp software to produce topographic maps, detailed situations, and master plans. The results of this activity show that the mapping of the Guo River area succeeded in producing accurate and detailed maps, which can be used as the basis for regional development planning. In addition, this activity also allowed participants to improve their skills in using mapping technology integrated with Geographic Information Systems (GIS). Although this technology has developed, knowledge of its use in Indonesia is still minimal. Therefore, this activity is expected to encourage the wider use of mapping technology in Indonesia and accelerate the development of the Guo River region.  
Pengelolaan Sungai dan Daerah Aliran Sungai (DAS) Guo berbasis Community Driven Program Nurhamidah Nurhamidah; Alfina Mursida AlJauhari; Tiara Assyifa Muthmainnah; Ahmad Junaidi; Masril Syukur
Warta Pengabdian Andalas Vol 32 No 2 (2025)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.32.2.167-176.2025

Abstract

Guo River is one of the 3 upstream branches in Kuranji, located at Lubuak Tampuruang in Guo Village RT 01 RW 06 Kuranji Village. As an upstream of Guo Riverr, it has several waterfalls with great potential as an ecotourism area in Padang City. This potential is threatened with failure due to river damage that often occurs every year. The amount of sediment carried during the rainy season and the presence of plants planted by the community on theriverbanks have slowed the water flow and eventually caused sediment to accumulate on the cliffs of the middle section of the Guo River. Sediment accumulation causes changes in the river's flow patterns and narrowing of the river's area. The lack of basic river and watershed management knowledge among the people of Guo Village leads to the degradation of land and river functions, and the low level of public awareness of the dangers of uncontrolled logging underlies the damage to the Guo River. Therefore, community-based structural and non-structural measures are needed to implement river management. Structural actions in this service focus on river management through river normalization, and non-structural actionstakeake the form of Focus Group Discussion (FGD) activities between the community and related stakeholders. The normalization of the Guo River will be carried out by cutting vegetation, removing sedimentation, and strengthening triverbanks.s. Through these activities, it is hoped that the community will be able to use the river and maintain it self-sufficiently.
EFFECTIVENESS OF CAUCUSES IN PEACE AGREEMENTS BY MEDIATION IN RELIGIOUS COURTS A STUDY IN THE TEBING TINGGI RELIGIOUS COURT Ahmad Junaidi; Azhali Siregar; Henry Aspan
International Journal of Synergy in Law, Criminal, and Justice Vol. 2 No. 1 (2025): SLP-IJSLCJ
Publisher : PT. Sinergi Legal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70321/ijslcj.v2i1.81

Abstract

Mediation is a dispute resolution mechanism that is required before a case is examined in court, as regulated in Supreme Court Regulation (PERMA) Number 1 of 2016. One method in mediation that aims to increase the effectiveness of dispute resolution is caucus, which is a separate meeting between the mediator and one party without the presence of the other party. This study analyzes the effectiveness of the caucus method in achieving peace in divorce cases at the Tebing Tinggi Religious Court. The approach used is sociological juridical with a qualitative descriptive method through document studies and observations of the divorce mediation process. The results of the study indicate that the caucus method has a strategic role in helping the parties reveal hidden interests, calm emotions, and build trust in the mediation process. However, the effectiveness of this method is still influenced by various factors, such as minimal understanding of the parties regarding the function of the caucus, the limited time for mediation which is only 30 days, and the mediator's skills in utilizing this session optimally. Other obstacles faced include distrust between the parties, resistance to mediation, and lack of legal understanding regarding the caucus in PERMA No. 1 of 2016. To overcome these obstacles, it is necessary to increase public understanding of the benefits of mediation, as well as strengthening more detailed regulations regarding the procedures for implementing caucuses in PERMA. In addition, mediators must improve their skills in building trust and digging for information effectively in caucus sessions. By optimizing the caucus method, it is hoped that mediation can become a more efficient alternative for resolving disputes, reducing the burden of cases in court, and providing a more humane solution in divorce cases.
The Problematic Of Siri Marriage On Women's Destination And Dignity Indonesian Positive Legal Perspective : (Law No. 1 Of 1974 Concerning Marriage) Bagas Rio Adi S; Ahmad Junaidi; Busriyanti Busriyanti
International Journal of Sociology and Law Vol. 1 No. 2 (2024): May : International Journal of Sociology and Law
Publisher : Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijsl.v1i2.85

Abstract

Apart from being regulated by Islamic law, in Indonesia marriage is also regulated by the state, as is the registration of marriages which is regulated by article 2 of Law No. 1 of 1974 concerning marriage. These regulations were not made without reason, but these regulations were made to ensure orderly marriages for the Islamic community in Indonesia. The practice of unregistered marriages is based on different reasons, whether due to economic factors, not wanting to have difficulties with marriage administration, and so on. The research method used in this work is normative legal research or what can also be called literature study with various data sources which are then analyzed in depth and presented descriptively. Until we reach a simple conclusion that according to positive state law, a wife is not considered a legal wife, because there is no authentic evidence, because in the Compilation of Islamic Law the truth about the existence of a marriage can only be proven by the existence of a "marriage certificate" made by a Marriage Registrar.
Analisis Faktor-Faktor Motivasi Kerja dalam Meningkatkan Kinerja Karyawan Adi Yasin Maulana Azis; Imam Khairuddin; Dimas Arfiansyah Putra; Ahmad Junaidi; Septian Bayu Arief
Jurnal Manajemen Bisnis Digital Terkini Vol. 2 No. 3 (2025): Juli : Jurnal Manajemen Bisnis Digital Terkini
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jumbidter.v2i3.661

Abstract

Employee work motivation stands as a pivotal aspect capable of significantly enhancing employee performance within any organizational setting. This qualitative study endeavors to comprehensively gather information regarding the multifaceted factors that influence employee work motivation, ultimately impacting their overall performance. Utilizing a qualitative research methodology with a robust literature review approach, this investigation systematically reviews and synthesizes findings from an array of prior studies. The synthesis of our findings reveals two primary categories of factors critically affecting employee work motivation: external and internal factors. External factors encompass crucial elements such as the work environment, salary structures, the quality of supervisor treatment, and prevailing company policies. Conversely, internal factors primarily involve an individual's personal desires and inherent needs that require fulfillment within the employee. In light of these findings, it is imperative for organizations to address and fulfill these identified factors, particularly external ones, as a strategic endeavor to elevate and sustain employee performance.
Co-Authors A Wahab Jufri AA Sudharmawan, AA Achmad Agus Priyono Ade Praestu Digdya Adhika Rahman Adi Susanto Adi Yasin Maulana Azis Afriani Afriani Ahmad Bashori Ahmad Hidayat AHMAD ILHAM HABIBI Ahmad Lani Aila Karyus Alfian Yahya Alfina Mursida AlJauhari Alfina Mursida Aljauhari Ali Medi Andino Pratama Andrianto Andrianto Andrizky Andrizky Anisa Salsabila M Ary Artanty Atikah Adyas Azhali Siregar Bagas Rio Adi S Baiq Dinna Widyasti Bambang Istijono, Bambang Bayu Budi Irawan Bobby Hasibuan Boy Setiawan Busriyanti Busriyanti Cakranegara, Pandu Adi Chicy WIdya Morfi Chicy Widya Morfi Dedy Suryadi Desry Fitria Marliana Dewi Rahayu Diana Nur Asrini Diana Nur Asrini Didik Cahyono Dimas Arfiansyah Putra Dwi Koerniawati Dwi Supriatin Dya Mulya Lestari Elsesmita Elsesmita Elsesmita Elsesmita Ermayanti, Sabrina Farhandika Putra Farizha Irmawati Fauzar Fauzar Ferial, Rudy Finny Fitry Yani Hamdiana Hendris Utama Citra Wahyudin Henry Aspan Hernadianto, Hernadianto Ika Permata Sari Ika Yuliana Imam Khairuddin Irohito Nozomi Irvan Medison Irvan Medison Irwansyah Irwansyah Ismawan, Hendry Iyad Abdallah Al- Shreifeen Jefri Sofian Leksana Jeni Susyanti Joko Susilo Junaidi, Junaidi khusnul khotimah Laila Nur Rohmah Lalu Abi Said Ali Luthfie Lufthansa M. Torero Rigel Centeury Martinus Paskaliandro Ganor Moh.Noor Supandri Muhamad Bilal Farhan Banubrata Muhammad Amin muhammad fikri Muhammad Kurniawan Muhammad Ridho Hocksa Muhammad Rifai Nensi Yuniarti. Zs Ni Putu Novie Yanti. A. Nur Khozanah Ilmah Nurhamidah Nurhamidah Nurhamidah Nurhamidah, Nurhamidah Okevanrianus Okevanrianus Paryadi Paulus Rah Adi Pawitra Rahmat Syaifudin Rean Ifanto Pratama Rhamadana, Vebryan Rifky Putera Rina Yuniarti, Rina Rinjani Rinjani Rochsun Rochsun Ronaldo Syahputra Roza Kurniati Russilawati, Russilawati Saefulloh Santi Puspitasari Saputri, Rizky Ambar Septian Bayu Arief Siswahyudianto Sri Lum’atus Sa’adah Stevany Hanalyna Dethan Sumarlan, Ahmad Syukur, Masril Thohir, Lalu Tiara Assyifa Muthmainnah Tiara Assyifa Muthmainnah Tika Sari Dewy Tri Alim Saputra Hidayat William Arisandi WINARNO Yuskhil Mushofi Zaini