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ANALISIS FAKTOR-FAKTOR DALAM PENGAMBILAN KEPUTUSAN NASABAH MEMILIH PRODUK PEMBIAYAAN PENSIUN DI BSM KC BOJONEGORO SUMBERREJO rachman, aditya; Swadjaja, Isma
Jurnal Justisia Ekonomika: Magister Hukum Ekonomi Syariah Vol 4 No 2 (2020)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/justeko.v4i2.6851

Abstract

Pension financing is a solution for someone who has stopped working to be able to meet all consumptive needs and other economic needs. PT Bank Syariah Mandiri Branch Office Bojonegoro Sumberrejo is one of the Sharia banks that offers pension financing products so that they have to compete with neighboring banks, especially conventional banks, which first offer pension financing products. The population in this study were all retired customers of PT Bank Syariah Mandiri Branch Office Bojonegoro Sumberrejo, as many as 480 customers. By using purposive sampling technique, the number of samples used is 267 retired customers who have met the criteria determined by the researcher. From the analysis, it is found that partially the factors that influence customer decisions in choosing pension financing at PT Bank Syariah Mandiri Branch Office Bojonegoro Sumberrejo are product quality (X1), service quality (X2), price (X3), emotional (X4), convenience ( X5), promotions (X8) and costs (X9). While simultaneously product quality (X1), service quality (X2), price (X3), emotional (X4), convenience (X5), personal experience (X6), other people's experiences (X7), promotion (X8) and costs ( X9) affects the customer's decision to take pension financing at PT Bank Syariah Mandiri Branch Office Bojonegoro Sumberrejo. The nine factors influence the customer's decision in choosing pension financing by only 66.9 percent, while the remaining 33.1 percent is influenced by other factors. Of the various factors that influence customer decisions in choosing pension financing at PT Bank Syariah Mandiri Branch Office Bojonegoro Sumberrejo, the most significant influence is the price factor (X3). Keywords: Pension financing, customer decisions, multiple linear regression analysis
The Legal Aspects Fulfillment of Tax Responsibilities for Micro and Small Enterprises Established as Individual Company Rachman, Aditya; Sudaryat, Sudaryat; Cahyadini, Amelia
JUSTISI Vol. 10 No. 2 (2024): JUSTISI
Publisher : Fakultas Hukum Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/js.v10i2.3192

Abstract

An Individual Company is a new legal entity intended for Micro and Small Enterprise (MSE) actors to obtain legal entity status. However, based on the taxation perspective, establishing an Individual Company raises the consequence of tax imposition on one party that is substantially the same entity, namely MSEs as Individuals and Individual Companies as Legal Entities. This study intends to examine the taxation responsibility attached to the Individual Company as a law entity so taxpayers can carry out their tax obligations. The study method used is normative juridical with descriptive-analytical research specifications and qualitative juridical data analysis. The results of this study indicate that MSE actors who establish themselves as Individual Companies are given Corporate Taxpayer status with all its legal consequences. Direktorat Jenderal Pajak (DJP) needs to make adjustments and relax the Rights and Obligations of Corporate Taxpayers in the form of Individual Companies so that the tax self-assessment system is still implemented effectively, easily, and efficiently for taxpayers so that it has an impact on legal certainty and increases the level of taxpayer compliance.
Analisis Penggunaan Media Interaktif Wordwall Terhadap Motivasi Belajar Siswa Pada Materi Kekayaan Budaya Indonesia Kelas IV SD Yulianti, Hani; Rachman, Aditya; Suganda, Ahmad
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 03 (2025): Volume 10 No. 03 September 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i03.33014

Abstract

Perkembangan teknologi yang pesat di bidang pendidikan mendorong guru untuk mengintegrasikan media interaktif seperti Wordwall untuk menumbuhkan motivasi belajar siswa, khususnya pada pembelajaran IPS materi kekayaan budaya Indonesia. Penelitian ini bertujuan untuk mendeskripsikan proses penggunaan media interaktif Wordwall, menganalisis motivasi belajar siswa, dan mengetahui respon siswa dalam pembelajaran Ilmu Pengetahuan Sosial (IPS) pada materi Kekayaan Budaya Indonesia di kelas IV SDIT Al-Khairiyah Cilegon. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi, serta analisis data menggunakan teknik analisis tematik. Hasil penelitian menunjukkan bahwa guru memilih materi budaya karena memiliki daya tarik visual dan relevansi dengan kehidupan siswa. Guru menyesuaikan konten pembelajaran dalam permainan Wordwall, merancang kegiatan pembelajaran, dan mengimplementasikannya secara langsung di kelas. Motivasi belajar siswa tercermin dari antusiasme, perhatian, dan minat yang tinggi selama proses pembelajaran. Respon siswa menunjukkan keterlibatan aktif, seperti rasa tertantang, refleksi terhadap materi, dan kemudahan dalam memahami konsep. Penggunaan Wordwall menciptakan suasana belajar yang menyenangkan dan bermakna bagi siswa.
Pelatihan integrasi sumber belajar berstandar internasional pada pembelajaran diferensiasi menggunakan Gemini AI bagi guru SMPN 9 Payakumbuh Putri, Elviza Yeni; Rachman, Aditya; Pranata, Feriantano Sundang; Saputra, Indra
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 9, No 6 (2025): November (In Progress)
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v9i6.35221

Abstract

AbstrakPerkembangan teknologi Artificial Intelligence (AI) memberikan peluang besar dalam peningkatan kualitas pembelajaran, khususnya dalam pengembangan materi ajar yang adaptif dan berorientasi global. Namun, banyak guru yang belum memiliki keterampilan dalam mengakses sumber belajar internasional maupun memanfaatkan teknologi AI secara optimal. Kondisi ini juga ditemukan di SMPN 9 Payakumbuh, di mana sebagian besar guru masih terbatas pada penggunaan sumber lokal dan metode konvensional. Program Multidisiplin Kemitraan Masyarakat (PMKM) ini dilaksanakan untuk meningkatkan kompetensi guru dalam mengintegrasikan sumber belajar internasional serta memanfaatkan Gemini AI dalam menyusun modul ajar diferensiasi. Kegiatan dilaksanakan pada 26–27 Juli 2025 di Laboratorium Komputer SMPN 9 Payakumbuh dengan melibatkan 25 guru dari berbagai mata pelajaran. Metode pelatihan meliputi ceramah, diskusi, demonstrasi, dan praktik langsung. Materi difokuskan pada strategi mengakses referensi global, mengolah materi dengan Gemini AI, serta merancang modul ajar adaptif sesuai karakteristik siswa. Hasil kegiatan menunjukkan bahwa guru mampu menghasilkan modul ajar digital yang memadukan sumber belajar internasional dengan teknologi AI, serta menunjukkan antusiasme tinggi dalam praktik pembelajaran berbasis digital. Program ini diharapkan dapat dilanjutkan melalui pendampingan berkelanjutan sehingga keterampilan yang diperoleh guru dapat diimplementasikan secara konsisten di kelas. Kata kunci: Gemini AI; modul ajar adaptif; pembelajaran diferensiasi; pengabdian masyarakat; sumber belajar internasional. AbstractThe development of Artificial Intelligence (AI) technology offers significant opportunities to enhance the quality of learning, particularly in designing adaptive and globally oriented teaching materials. However, many teachers still lack the skills to access international learning resources and to utilize AI technology optimally. This condition was also found at SMPN 9 Payakumbuh, where most teachers remain limited to local resources and conventional teaching methods. The Community Multidisciplinary Partnership Program (PMKM) was implemented to strengthen teachers’ competencies in integrating international learning resources and employing Gemini AI to design differentiated teaching modules. The program was conducted on July 26–27, 2025, at the Computer Laboratory of SMPN 9 Payakumbuh, involving 25 teachers from various subject areas. The training methods included lectures, group discussions, demonstrations, and hands-on practice. The training focused on strategies for accessing global references, processing materials with Gemini AI, and designing adaptive modules aligned with students’ characteristics. The results indicate that teachers were able to produce digital teaching modules that integrate international resources with AI technology, while also demonstrating high enthusiasm in applying digital-based learning practices. This program is expected to be sustained through continuous mentoring to ensure that the acquired skills are consistently implemented in classroom practices. Keywords: adaptive teaching modules; community service; differentiated learning; Gemini AI; international learning resources.