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Rumaket Sambung Roso: Makna Akuntansi Utang Piutang pada Praktik Arisan di Desa Jogodalu Kecamatan Benjeng Kabupaten Gresik Rosylia Dwi Safitri; Syaiful Syaiful
Akuntansi Vol. 4 No. 1 (2025): Jurnal Riset Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v4i1.2910

Abstract

This research aims to analyze the meaning of accounts payable and receivable accounting in social gathering practices in Jogodalu Village, Benjeng District, Gresik Regency. The method used is qualitative research with a phenomenological approach. Data sources consist of primary data obtained through interviews with informants involved in social gathering practices, as well as secondary data from books and literature analysis. Data collection techniques include interviews, observation and documentation. There were five informants selected, including arisan managers, arisan members, arisan members involved in arisan buying and selling transactions, as well as local community and religious leaders. The research results show five meanings in the practice of arisan in Jogodalu Village, Benjeng District, Gresik Regency, namely: arisan as a means of saving and investment for members, the concept of debts and receivables in arisan, buying and selling transactions in arisan as a financial emergency solution, the role of arisan in maintaining ancestral traditions, and as a form of Islamic brotherhood. This research confirms that social gathering is not only related to financial aspects but also about solidarity and support in society.
STRATEGI PENGEMBANGAN TEKNOLOGI PAI BERBASIS SPIRITUAL DI SEKOLAH MIFTAHUL ULUM Syaiful Syaiful; Abdullah Abdullah; Muhammad Jufri; Sita Acetylena
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 4 (2025): AGUSTUS - SEPTEMBER 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Perkembangan teknologi informasi yang pesat telah memberikan dampak signifikan dalam dunia pendidikan, termasuk Pendidikan Agama Islam (PAI). Tantangan utama yang muncul adalah bagaimana mengintegrasikan nilai-nilai spiritual dalam penggunaan teknologi agar tidak hanya menghasilkan kecerdasan intelektual tetapi juga kecerdasan spiritual. Artikel ini bertujuan untuk mengkaji strategi pengembangan teknologi pembelajaran PAI berbasis spiritual. Dengan menggunakan pendekatan kualitatif-deskriptif melalui studi pustaka, artikel ini menemukan bahwa pengembangan teknologi PAI berbasis spiritual harus mencakup tiga strategi utama: penguatan konten religius dalam media digital, pelatihan guru berbasis TIK dan nilai spiritual, serta integrasi prinsip spiritual dalam desain aplikasi atau platform pembelajaran. Hasil kajian ini memberikan arah bagi pengembang teknologi pendidikan dan pendidik agama dalam membentuk generasi yang tidak hanya melek teknologi tetapi juga berkarakter Islami
Peran Teknologi Memoderasi Hub Pengetahuan Pajak, Sanksi Pajak Berpengaruh terhadap Kepatuhan Wajib Pajak Revi Rahmawati; Syaiful Syaiful
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 4 No. 4 (2025): Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v4i4.5564

Abstract

This study aims to analyze the factors influencing tax compliance among MSME taxpayers in Gresik Regency, focusing on tax knowledge, tax sanctions, and the use of information technology. A quantitative approach was employed using the Partial Least Square-Structural Equation Modeling (PLS-SEM) method. Data were collected through questionnaires distributed to 97 MSME respondents who met the research criteria. The results showed that tax knowledge and tax sanctions have a positive and significant effect on taxpayer compliance. This indicates that higher levels of understanding of tax regulations and stricter enforcement of sanctions can enhance compliance. However, the use of information technology was found unable to moderate the relationship between tax knowledge or tax sanctions and taxpayer compliance. These findings suggest that although digital systems have been implemented in tax administration, their effectiveness remains limited. Therefore, strengthening tax education and optimizing digital platforms are essential to improve MSME taxpayer compliance sustainably in Gresik Regency.
Capacity-Building Training on Website Development for SMA 58 Jakarta Students Using HTML and JavaScript Programming Languages Fauziah, Fauziah; Ningsih, Sari; Hayati, Nur; Andrianingsih, Andrianingsih; Shalihati, Ira Diana; Riyantoro Riyantoro; Indra Lukmana; Syaiful Syaiful; Muhammad Nurdin; Wijanarko, Sigit
Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal Vol. 2 No. 4 (2025): Oktober: Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/masyarakatmandiri.v2i4.2140

Abstract

Hyper Text Markup Language (HTML) is a markup language used to structure and format text documents through the use of tags that control the appearance of content on web pages. HTML defines various document elements such as headings, paragraphs, images, and lists, which form the basic structure of a webpage. JavaScript, on the other hand, serves as a programming language that adds interactivity and dynamics to web pages. While HTML provides the basic framework for website layout, JavaScript enhances functionality with features that cannot be achieved through HTML alone, such as dynamically manipulating elements and responding to user interactions. Together, these two languages form the core foundation for web development. This program aims to equip students of SMAN 58 with the skills to practice using HTML tags, understand the basics of JavaScript programming, and develop interactive web pages through online simulations. The training will be conducted in stages, beginning with the submission of a proposal to the school and followed by the scheduled training in June 2024. Students will use the One Compiler platform for real-time practice, allowing them to write and execute HTML and JavaScript code directly in the browser. The training will be conducted interactively, introducing the fundamental concepts of HTML and JavaScript, along with demonstrations showing how to create dynamic websites. In the final phase, students will take a quiz designed to assess their understanding of the material and their ability to apply the knowledge gained. Through this program, it is expected that students will master the basic skills of website creation and have the ability to independently develop their own interactive web projects. Additionally, this program aims to enhance students' digital awareness and technical skills in the era of information technology.