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All Journal JIIP (Jurnal Ilmiah Ilmu Pendidikan) Phinisi Applied Accounting Journal Journal of Law & Policy Review
Arfandi, Muhammad
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Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Mathematics Other

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Penerapan Metode Drill dalam Meningkatkan Kemampuan Menulis Huruf Hija’iyyah Braille pada Siswa Tunanetra di SLB-A Yapti Makassar Arfandi, Muhammad; Sulasminah, Dwiyatmi; Syamsuddin, Syamsuddin
JIIP - Jurnal Ilmiah Ilmu Pendidikan Vol. 6 No. 2 (2023): JIIP (Jurnal Ilmiah Ilmu Pendidikan)
Publisher : STKIP Yapis Dompu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.277 KB) | DOI: 10.54371/jiip.v6i2.1621

Abstract

Anak berinisial KS berjenis kelamin laki-laki, merupakan siswa yang tergolong buta total (Blind). Berdasarkan hasil tes pertama dan kedua, anak-anak sudah dapat membaca huruf latin Braille ditinjau dari pengetahuan dan wawasannya dalam menguasai teknik membaca Braille. Namun, tentang masalah pendidikan agama. Ternyata anak tersebut tidak mampu mengenal semua huruf Hija'iyah. Urutan pertanyaan penelitian adalah sebagai berikut. Bagaimana penerapan metode drill mempengaruhi penulisan huruf hija'iyyah braille pada siswa tunanetra di SLB-A Yapti Makassar. Tujuan penelitian ini adalah untuk mengukur kemampuan menulis huruf hija'iyyah braille pada siswa tunanetra di SLB-A Yapti Makassar sebelum, sesudah dan meningkatkan keterampilan melalui metode drill. Penelitian ini menggunakan metode kuantitatif dengan analisis deskriptif. Metode pengumpulan data adalah tes mati. Tema penelitian ini adalah siswa tunanetra kelas III berinisial KS. Kesimpulan penelitian ini: Kemampuan menulis huruf Hija'iyyah Braille pada siswa tunanetra kelas III sebelum menggunakan metode drill termasuk dalam kategori kemampuan. Kemampuan siswa Kelas III menulis braille bersuku kata satu dengan metode drill termasuk dalam kategori sangat kompeten. Kemampuan menulis Braille dengan metode drill meningkat pada siswa tunanetra kelas III.
Penyelesaian Kredit Macet Terkait Adanya Tagihan Utang Pajak Debitur di Bank BRI Kantor Cabang Medan Thamrin Arfandi, Muhammad; Ginting, Budiman; Barus, Utary Maharany; Siahaan, Rudy Haposan
Journal of Law & Policy Review Vol 2, No 1 (2024): Journal of Law & Policy Review, June 2024
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jlpr.v2i1.447

Abstract

The implementation of mortgage execution, execution (parate execution) must be based on a promise to sell under one's own power as regulated in Article 1178 paragraph (2) of the Civil Code, so that it is an implementation of an agreement and accompanied by a mortgage deed grosse which is intended "For the sake of Justice Based on the Almighty Godhead" This research is descriptive analytical in nature. The type of research used in this thesis is empirical legal research. Types and sources of data that will be used secondary and primary data. Data analysis was carried out to answer the problems studied using qualitative methods. Research using qualitative methods starts from assumptions about reality or social phenomena that are unique and complex. There is a certain regularity or pattern in it, but it is full of variations (diversity) in the facts contained in the problem being studied. Settlement of bad credit related to mortgage rights at Bank BRI Medan Thamrin Branch is preceded by steps taken by the bank to collect outstanding payments from debtors who have bad credit. The collection process is carried out through warning letters, telephone calls, or direct visits to debtors. If the debtor has not paid his obligations, the bank will then take steps to sell the assets through auction for the debtor's bad credit collateral. Regarding bills from taxpayers who are debtors of BRI Bank Medan Thamrin Branch, then if a taxpayer has an unpaid tax bill and he is a bank debtor, then the bank can withdraw funds from the taxpayer's bank account to pay the tax bill. This can be done based on a Tax Assessment Letter (SKP) issued by the tax authority which stipulates that the taxpayer must pay a certain tax bill. Settlement of debtors' bad debts at Bank BRI is related to taxpayers' tax debt claims against debtors. In an effort to provide legal certainty, the debtor's collateral object can be executed by the bank and then the sales proceeds are divided proportionally to the bank for bank credit debts and the tax office. on taxpayer debt.
Exploring the Relationship Between Tax Socialization and Tax Compliance in MSMEs: A Case Study from North Kolaka District Joana, Fery Insan; Arfandi, Muhammad
Phinisi Applied Accounting Journal Vol 2, No 2 (2024): October
Publisher : Universitas Negeri Makassar

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Abstract

Abstract. This study examines the impact of tax socialization on tax compliance among MSME actors in North Kolaka District. Using a regression analysis, the research analyzes how socialization efforts influence tax compliance behavior. The results show a significant positive relationship between tax socialization and tax compliance, with 52.7% of the variation in compliance explained by the level of socialization. As socialization efforts increase, tax compliance tends to improve, with a strong correlation (r = 0.726) between the two variables. These findings suggest that enhanced tax socialization can effectively encourage MSMEs to meet their tax obligations. The study highlights the importance of targeted educational programs in improving compliance rates and fostering a culture of tax responsibility among MSMEs in North Kolaka. Keywords: North Kolaka District; Regression Analysis; Tax Compliance; Tax Socialization; SMEs (Small and Medium Enterprises) Abstrak. Penelitian ini mengkaji pengaruh sosialisasi perpajakan terhadap kepatuhan pajak pada pelaku UMKM di Kabupaten Kolaka Utara. Dengan menggunakan analisis regresi, penelitian ini menganalisis bagaimana upaya sosialisasi memengaruhi perilaku kepatuhan pajak. Hasil penelitian menunjukkan adanya hubungan positif yang signifikan antara sosialisasi perpajakan dan kepatuhan pajak, dengan 52,7% variasi kepatuhan dapat dijelaskan oleh tingkat sosialisasi. Seiring dengan meningkatnya upaya sosialisasi, kepatuhan pajak cenderung meningkat, dengan korelasi yang kuat (r = 0,726) antara kedua variabel. Temuan ini menunjukkan bahwa peningkatan sosialisasi perpajakan dapat secara efektif mendorong UMKM untuk memenuhi kewajiban pajaknya. Penelitian ini menyoroti pentingnya program edukasi yang ditargetkan dalam meningkatkan tingkat kepatuhan dan membangun budaya tanggung jawab pajak di kalangan UMKM di Kabupaten Kolaka Utara. Kata kunci: Analisis Regresi; Kabupaten Kolaka Utara; Kepatuhan Pajak; Sosialisasi Perpajakan; UMKM 
Co-Authors BUDIMAN GINTING Dwiyatmi Sulasminah, Dwiyatmi Joana, Fery Insan Rudy Haposan Siahaan Salsabila, Unik Hanifah Utary Maharany Barus