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All Journal International Journal of Public Health Science (IJPHS) JDM (Jurnal Dinamika Manajemen) Jurnal Riset Gizi Business UHO: Jurnal Administrasi Bisnis REZ PUBLICA Jurnal Ilmiah Ekonomi Islam International Journal of Artificial Intelligence Research Jurnal Pendidikan UNIGA Jurnal Pendidikan Jasmani Kesehatan dan Rekreasi (Penjaskesrek) Jurnal Gizi dan Pangan Soedirman (JGPS) Jurnal SOLMA Jurnal Ilmiah Al-Syir'ah Media Kesehatan Politeknik Kesehatan Makassar Jurnal SPORTIF : Jurnal Penelitian Pembelajaran JURNAL INOVASI PENDIDIKAN DAN PEMBELAJARAN SEKOLAH DASAR Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Riset Kesehatan Poltekkes Depkes Bandung JPP Jurnal Kesehatan Poltekkes Palembang Jurnal Kesehatan Terpadu (Integrated Health Journal) JURNAL ILMIAH ADVOKASI Jurnal Pemberdayaan Masyarakat Universitas Al Azhar Indonesia Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Community Empowerment Halu Oleo Legal Research INTERNATIONAL JOURNAL OF SOCIAL, POLICY AND LAW (IJOSPL) JURNAL RECTUM: Tinjauan Yuridis Penanganan Tindak Pidana These proceedings represent the work of researchers participating in The International Conference on Elementary Education (ICEE) which is being hosted by the Elementary Education Study Programme School of Postgraduate Studies, Universitas Pendidikan Jurnal Abdimas Sangkabira Plusminus: Jurnal Pendidikan Matematika MANAJERIAL: Jurnal Inovasi Manajemen dan Supervisi Pendidikan Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Jurnal Pengabdian Kepada Masyarakat Indo-MathEdu Intellectuals Journal Anoa : Jurnal Pengabdian Masyarakat Sosial, Politik, Budaya, Hukum. Ekonomi e-SPORT: Jurnal Pendidikan Jasmani, Kesehatan dan Rekreasi Jurnal Akuntansi dan Keuangan Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) Journal of Innovation Research and Knowledge Jurnal Pengabdian Nusantara (JPN) Proceeding ISETH (International Summit on Science, Technology, and Humanity) MASALIQ: Jurnal Pendidikan dan Sains JURNAL PENGABDIAN PENDIDIKAN MASYARAKAT (JPPM) Jurnal Pengabdian Pada Masyarakat Muhammadiyah untuk Olahraga Indonesia ( ABDIMAS : MURI) Inclusive Society and Sustainability Studies (ISSUES) Al-Irsyad: Journal of Education Science Jurnal Pusat Akses Kajian Pangan dan Gizi KOLONI Medani : Jurnal Pengabdian Masyarakat Jurnal Akuntansi, Auditing dan Investasi (JAADI) International Journal of Emerging Issues in Islamic Studies PAMARENDA : Public Administration and Government Journal Jurnal Gizi dan Kesehatan Journal of Educational Management Research International Journal of Research and Community Empowerment Mutiara: Multidiciplinary Scientifict Journal Jurnal Hasil Penelitian dan Pengembangan (JHPP) Jurnal Riset Gizi Review of Islamic Social Finance and Entrepreneurship Jurnal Studi Manajemen Bisnis Jurnal Penelitian dan Pengkajian Ilmiah Abdurrauf Journal of Islamic Studies Kongga : Jurnal Pengabdian Masyarakat Journal of Physical Education and Sport Science (JPESS) Ulil Albab Themis: Jurnal Ilmu Hukum Jurnal Riset Gizi Mathematics Education Journal Jurnal Kajian Bimbingan dan Konseling
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PENGEMBANGAN OLAHRAGA TRADISIONAL HADANG BERBASIS MEDIA BOLA KAIN PADA SISWA KELAS V di SDN 1 SUKAMULYA Febrianti, Elma Sita; Sartono, Sartono
Jurnal Pendidikan Jasmani Kesehatan dan Rekreasi (Penjaskesrek) Vol 12 No 1 (2025)
Publisher : STKIP Melawi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46368/jpjkr.v12i1.3312

Abstract

Abstract: Development of the Traditional Hadang Game Based on Cloth Ball Media, Class V student of SDN 1 Sukamulya. The method used in this research is the research and development method (Research and Development). Development research methods are used to produce new product designs. This research was conducted to develop learning media, namely cloth balls, and change the steps of the previous hadang game into a traditional game of hadang based on cloth ball media. The author uses the ADDIE research model (Analysis, Design, Development, implementation and evaluation) which has five stages. The products produced are cloth ball media and the latest steps for the game of cloth ball media-based game. This product was implemented for 21 class V students at SDN 1 Sukamulya. After implementation there are results before and after implementation where the results show that the students' agility abilities in the Preetest results have an average (mean) of 7.81 and the preetest results have an average or (mean) value of 11.33 after being given treatment ( treetment) and the result of (2-tailed) with a value of 0.000. Therefore, if the significance value is smaller than the basic formula for taking it (0.000<0.05), it can be concluded that the traditional game of hadang based on cloth balls is effective for improving students' agility abilities.Keywords: Game, Agility, Cloth Ball Based Abstrak: Metode yang digunakan dalam penelitian ini adalah metode penelitian pengembangan (Research and Development). Penelitian ini dilakukan untuk mengembangkan media pembelajaran yaitu bola kain dan merubah langkah-langkah permainan hadang terdahulu dirubah menjadi permainan tradisonal hadang berbasis media bola kain. Penulis menggunakan model penelitian ADDIE (Analysis, Design, Development,implementation dan evaluasion) yang mana terdapat lima tahapan. Produk yang dihasilkan yaitu media bola kain dan keterbaruan langkah-langkah permainan hadang berbasis media bola kain. Produk ini di implementasikan pada siswa kelas V SDN 1 Sukamulya yang berjumlah 21 orang. Setelah penerapan terdapat hasil sebelum dan sesudah penerapan yang mana hasilnya menunjukan bahwa kemampuan kelincahan siswa pada hasil Pretest memiliki rata-rata (mean) sebesar 7,81 dan hasil pretest memiliki nilai rata-rata atau (mean) sebesar 11,33 setelah diberikan perlakuan (tretment) dan hasil dari (2-tailed) dengan nilai 0,000. Maka dari itu, apabila nilai signitifikasi lebih kecil dari rumus dasar pengambilan (0,000<0,05) maka dapat disimpulkan permainan tradisional hadang berbasis media bola kain efektif untuk meningkatkan kemampuan kelincahan siswa.Kata Kunci: Permainan, olahraga tradisional hadang, Bola Kain
DAYA TERIMA BOLU LAPIS KOJO UBI JALAR KUNING SEBAGAI SNACK RENDAH KALORI DAN PENAMBAH SERAT Febi, RA; Eliza, Eliza; Yuniarti, Hana; Sriwiyanti, Sriwiyanti; Sartono, Sartono
JGK: Jurnal Gizi dan Kesehatan Vol 1 No 2 (2021): Jurnal Gizi dan Kesehatan
Publisher : Jurusan Gizi, Poltekkes Kemenkes Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36086/jgk.v1i2.1053

Abstract

Background: Obesity was defined as abnormal or excessive fat accumulation that can impair health. One strategy to overcome the problem of obesity was to provide low-calorie foods. One of the local foods that can be used as a low-calorie meal and fiber enhancers was the yellow sweet potato cake with kojo layer. The purpose:This study aims to determine the best formulation of yellow sweet potato cake with kojo layer. Methods: This study used an experimental design with a non-factorial completely randomized design (CRD). The ingredients used were yellow sweet potato, wheat flour, eggs, stevia sugar, salt, margarine, and low-fat milk Results: The results showed that the selected yellow sweet potato cake with kojo layer with F2 treatment (60% addition of yellow sweet potato) with a total energy content of 197.39 Kcal, 13.55% protein, 2.11% fat, 31.05% carbohydrate (per 100 grams). Conclusion: Yellow sweet potato kojo layer sponge can be used as a low -calorie food alternative and fiber enhancers.
Gambaran Tingkat Konsumsi Energi Protein, Pengetahuan, Aktivitas Fisik, Body Image Terhadap Risiko Kekurangan Energi Kronis Remaja Putri SMK Bina Cipta Palembang Irawati, Dinda; Sartono, Sartono; Yuniarti, Hana; Sari, Devy Kartika
JGK: Jurnal Gizi dan Kesehatan Vol 1 No 1 (2021): Jurnal Gizi dan Kesehatan
Publisher : Jurusan Gizi, Poltekkes Kemenkes Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36086/jgk.v1i1.1074

Abstract

Background : Chronic energi deficiency is a situation which is caused by lack of energy and protein supply for the long time, even years, the indication is the circle size of upper arm is less than 23,5 cm. Chronic energi deficiency can be influenced by some factors, direct and indirect factor. Direct factor has correlation with food supply or consumption way, and infection. Whereas indirect factor has correlation with nutrient utility obstacle, matter of economics, knowledge, education, food product less than need, and body activity. The purpose of this research is to get description of energy consumption level, protein, knowledge, body activity body image for girl students at Bina Cipta Vacational School Palembang. Methods : The kinds of research is diskriptif with crosssectional concept. This research involve 100 students, and use 36 students as sample. Chronic energi deficiency data is taken from measurement of upper arm circle size tape, energy consumption level, protein, knowing, body activity, and body image from direct interview by using questioner. Data is analyzed by unvariat in single table and bivariat in crosstable. Results : Show as that students have chronic energi deficiency are 72,2%, most of energy consumption level is not good enough (72,2%), protein consumption level is not good (52,8%), knowledge is not good (66,7%), heavy body activity is 86,1%, body image is not satisfied 72,2%. Conclusion : Consumption of energi, protein and lack of knowledge have a tendency to chronic energi deficiency, while physical activity and body image do not have a tendency to experience chronic energi deficiency.
Pemberian Cookies Ubi Ungu Tempe Terhadap Peningkatan Berat Badan Kejadian Wasting pada Anak Balita di Wilayah Kerja Puskesmas Sako Palembang Nasibar, Aisyah; Sartono, Sartono; Eliza, Eliza; Sari, Devy Kartika
JGK: Jurnal Gizi dan Kesehatan Vol 2 No 1 (2022): Jurnal Gizi dan Kesehatan
Publisher : Jurusan Gizi, Poltekkes Kemenkes Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36086/jgk.v2i1.1212

Abstract

Latar Belakang: Wasting adalah suatu keadaan tubuh yang kurus dan sangat kurus hingga melampaui -2 SD di bawah median berat badan menurut tinggi badan atau panjang badan. Disebabkan karena asupan gizi yang kurang dan penyakit infeksi yang diderita pada anak. Tujuan: yaitu untuk melihat adanya pengaruh pemberian cookies ubi ungu tempe terhadap kenaikkan berat badan pada anak balita wasting di wilayah kerja puskesmas Sako Palembang. Metode: Jenis penelitian bersifat kuantitatif dengan menggunakan desain penelitian Quasi Eksperiment dan rancangan penelitian adalah rancangan pre-test and pos-test with control group. Populasi pada penelitian ini adalah seluruh anak balita di wilayah kerja Puskesmas Sako Palembang dengan 60 sampel penelitian pada anak balita wasting dan teknik pengambilan sampel menggunakan simple random sampling. Hasil: Hasil penelitian menunjukkan bahwa berat badan anak balita di kelompok perlakuan meningkat sebesar 0,56 kg dan pada kelompok pembanding meningkat sebesar 0,12 kg. Hasil penelitian dilakukan dengan uji statistik paired sample t-test dan independent t-test. Berdasarkan uji statistik paired sample t-test baik pada kelompok perlakuan (p-value=0,000) maupun kelompok pembanding (p-value=0,000) sama-sama menunjukkan ada pengaruh pemberian cookies ubi ungu tempe terhadap berat badan pada anak balita wasting. Simpulan: Hasil independent t-test didapatkan bahwa ada pengaruh pemberian cookies ubi ungu tempe terhadap berat badan anak balita di wilayah kerja Puskesmas Sako Palembang (p-value=0,000).
Karakteristik Sifat Sensori dan Daya Terima Cookies Substitusi Tepung Ubi Ungu Dan Tepung Sukun Indriyani, Merry; Hartati, Yuli; Sartono, Sartono; Siregar, Afriyana
JGK: Jurnal Gizi dan Kesehatan Vol 2 No 2 (2022): Jurnal Gizi dan Kesehatan
Publisher : Jurusan Gizi, Poltekkes Kemenkes Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36086/jgk.v2i2.1322

Abstract

Background : Cookies are a type of pastries made from a soft and crunchy dough, high in fat content, and when broken, the cross-sectional texture is not too dense. Cookies with the substitution of purple yam flour and breadfruit flour which are rich in fiber are also very suitable to be consumed as a snack for diabetes mellitus patients. Purpose: The purpose of the study was to determine the acceptance test of purple sweet potato flour and breadfruit flour cookies as a snack in patients with type II diabetes mellitus. Methods: This study used an experimental study with a non-factorial Completely Randomized Design (CRD). Using Organoleptic Test with a panel of 50 people. Determination of nutritional value and fiber using proximate analysis and fiber analysis. Acceptance test using Friedman test. Results: The selected purple sweet potato and breadfruit flour cookie formulations were F1 (30 grams of purple sweet potato flour and 10 grams of breadfruit flour) with an energy content of 497.35 Kcal, 8.5% protein, 29.79% fat, 48 carbohydrates, 81%, 10.79% moisture content, 2.11% ash content, and 13.17% fiber in 100 g cookies. Based on the Friedman test, there is a relationship between the acceptance of purple sweet potato flour and breadfruit flour cookies in terms of aroma (p = 0.031) and taste (p = 0.006). Meanwhile, in terms of color and texture, there was no relationship between the acceptance of purple sweet potato flour and breadfruit flour cookies in terms of color (p = 0.836) and texture (p = 0.977). Conclusion: purple sweet potato flour and breadfruit flour cookies can be used as an alternative snack for people with diabetes mellitus.
Daya Terima Flakes Tepung Bekatul dan Tepung Jagung Sebagai Makanan Selingan Tinggi Serat Muliani, Dian; Sartono, Sartono; Yulianto, Yulianto
JGK: Jurnal Gizi dan Kesehatan Vol 3 No 1 (2023): Jurnal Gizi dan Kesehatan
Publisher : Jurusan Gizi, Poltekkes Kemenkes Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36086/jgk.v3i1.1580

Abstract

Background: Flakes are a form of ready-to-eat cereal product. In general, flakes are made from wheat flour or from starch such as tapioca flour. However, at this time innovation has been developed in the processing of flakes. Flakes with the addition of bran flour and corn flour which are rich in fiber are also very suitable for consumption as a diet food or an alternative snack for overweight teenagers. Objective: To determine the acceptability of bran flour and corn flour flakes as high fiber snacks. Method: Experimental method with non-factorial Completely Randomized Design (CRD). Using the Organoleptic Test with 25 panelists. Determination of nutritional value and fiber using proximate analysis and fiber analysis. Results: The selected flakes formulation of bran flour and corn flour was F2 (30 grams of rice bran flour and 70 grams of corn flour) with an energy content of 403.61 Kcal, 8.5% protein, 6.91% fat, 76.84% carbohydrates. , 3.79% moisture content, 3.94% ash content, and 7.19% fiber in 100 g of flakes. Based on the Friedman test, there was no significant effect between the acceptance of bran flakes and corn flour on color (p = 0.251), taste (p = 0.006), aroma (p = 0.821), and texture (p = 0.553). Conclusion: Flakes with the addition of rice bran flour and corn flour can be used as an alternative snack that is high in fiber.
Pemberian Cookies Tepung Ikan Lele dan Tepung Mocaf terhadap Perubahan Berat Badan Balita Gizi Kurang Ramadhani, Ni Shafa Khalishah Salsabila; Sartono, Sartono; Hartati, Yuli
JGK: Jurnal Gizi dan Kesehatan Vol 3 No 2 (2023): Jurnal Gizi dan Kesehatan
Publisher : Jurusan Gizi, Poltekkes Kemenkes Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36086/jgk.v3i2.1785

Abstract

Background: Malnutrition is a state of health problems that occurs when the body lacks of nutrients needed for development, thinking, and other life activities. The growth process that inhibits the lack of energy that causes the body to become weak and the immune system weakens, which will facilitate the spread of disease, as well as decreased mental development resulting in weak thinking skills and permanent disruption of brain function are the result of nutritional problems in toddlers. Purpose : The purpose of this study was to determine the effect of giving catfish flour cookies and mocaf flour to changes in the body weight of nourished children under five. Methods: The type of this research is a true experiment (pure experiment) with a pre-test and post-test design with a control group. Results: The results of the independent t-statistical test the difference in the average weight difference of children under five in the treatment group increased by 337.50 g and in the control group increased by 187.50 grams with p-value = 0.000. Conclusion: Cookies of catfish flour and mocaf flour affect changes in the body weight of undernourished toddlers and can be used as alternative food additives.
Perbedaan Perubahan Berat Badan Anak Gizi Kurang pada Siswa Sekolah Dasar yang Mendapatkan Clarhiz Cookies dengan Original Cookies Juliantri, Marcella; Siregar, Afriyana; Sartono, Sartono; Telisa, Imelda; Hartati, Yuli
JURNAL RISET GIZI Vol. 11 No. 2 (2023): November (2023)
Publisher : Poltekkes Kemenkes Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31983/jrg.v11i2.9003

Abstract

Latar Belakang : Gizi kurang merupakan salah satu penyakit tidak menular. Keadaan gizi kurang pada anak dapat dilihat jika nilai z-score yang diperoleh adalah -3 s/d <-2 SD. Keadaan gizi kurang pada anak-anak akan berdampak pada pertumbuhan dan perkembangan anak. Sebab itu, anak gizi kurang memiliki keterbatasan untuk belajar dan bekerja serta bersikap dibanding dengan anak normal. Prevalensi wasting pada anak usia 5-12 tahun berdasarkan Indeks IMT/U di Provinsi Sumatera Selatan sebesar 10,8 % terdiri dari 4,4 % sangat kurus dan 6,4 % kurus.Tujuan :Penelitian ini bertujuan untuk mengetahui perbedaan perubahan berat badan anak gizi kurang pada siswa sekolah dasar yang mendapatkan clarhiz cookies dengan original cookies.Metode : Jenis penelitian ini adalah quasi eksperiment (eksperimen semu) dengan desain penelitian pretest posttest with two group. Sampel berjumah 60 anak gizi kurang yang dibagi dua kelompok yaitu perlakuan yang mendapatkan clarhiz cookies dan kelompok pembanding yang mendapatkan original cookies dengan menggunakan metode proporsional strarified quota sampling.Hasil : Hasil analisis data menggunakan paired sample t-test dengan selisih rata-rata kenaikan berat badan kelompok perlakuan 0,62 kg (p-value =0,000) dan kelompok pembanding 0,18 kg (p-value =0,000). Sedangkan hasil independent sample t-test adalah p-value =0,000.Kesimpulan : ada perbedaan pemberian clarhiz cookies dengan original cookies terhadap perubahan berat badan anak gizi kurang pada siswa sekolah dasar.
Analisis Peran Pola Asuh Orang Tua terhadap Motivasi Belajar Anak Sekolah Dasar Lena, Mai Sri; Sartono, Sartono; Herini, Mega Silvia; Malta, Jingga Febri Yona
Jurnal Pendidikan UNIGA Vol 18 No 1 (2024): Jurnal Pendidikan UNIGA
Publisher : Fakultas Pendidikan Islam dan Keguruan Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jpu.v18i1.2834

Abstract

AbstrakPenelitian ini bertujuan untuk menganalisis pola asuh orang terhadap motivasi belajar anak Sekolah Dasar. Dengan peran pola asuh orang tua terhadap motivasi belajar anak sekolah dasar sebagai rumusan masalah. Jenis penelitian yang digunakan yaitu survei dan angket sebagai instrumen penelitian untuk mengumpulkan data dari orang tua anak. Sampel dari penelitian ini yaitu 152 orang tua dari anak Sekolah Dasar yang dipilih secara acak. Metode deskriptif kuantitatif digunakan dalam penelitian ini sebagai suatu tahap dalam melakukan penelitian. Analisis deskriptif kuantitatif sebagai analisis data yang digunakan dalam penelitian ini. Dari hasil survei, pola asuh yang paling umum digunakan adalah pola asuh demokratis. Selanjutnya pola asuh otoriter dan yang terakhir adalah pola asuh permisif. Didikan, peran, dan pola asuh orang tua sangat memengaruhi timbulnya motivasi belajar anak. Umumnya orang tua lebih setuju terhadap pola asuh demokratis dan otoriter, karna dengan kedua pola asuh itulah anak mau belajar. Sedangkan orang tua anak Sekolah Dasar dari hasil penelitian banyak yang tidak setuju terkait pola asuh permisif karna dapat membuat anak mempunyai motivasi yang kurang Kata Kunci: Pola Asuh, Otoriter, Demokratis, Permisif AbstractThis study aims to analyze people's parenting patterns on the learning motivation of elementary school children. With the role of parenting on the learning motivation of elementary school children as a problem formulation. The type of research used is surveys and questionnaires as research instruments to collect data from children's parents. The sample of this study was 152 parents of randomly selected elementary school children. Quantitative descriptive methods are used in this study as a stage in conducting research. Quantitative descriptive analysis as data analysis used in this study. From the survey results, the most commonly used parenting style is democratic parenting. Next is authoritarian parenting and the last is permissive parenting. Upbringing, roles, and parenting styles greatly affect the emergence of children's learning motivation. Generally, parents are more amenable to democratic and authoritarian parenting, because with both parenting styles children want to learn. While parents of elementary school children from the results of many studies disagree regarding permissive parenting because it can make children have less motivation. Keywords: Parenting, Authoritarian, Democratic, Permissive
Perlindungan Hukum Wajib Pajak Badan Atas Terbitnya Surat Ketetapan Pajak Tanpa Pemberitahuan Surat Hasil Pemeriksaan (Sphp) Rajagukguk, J Hermanto; Sartono, Sartono; Marniati, Felicitas Sri
CENDEKIA : Jurnal Penelitian dan Pengkajian Ilmiah Vol. 1 No. 8 (2024): CENDEKIA : Jurnal Penelitian Dan Pengkajian Ilmiah, Agustus 2024
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/nm7y8919

Abstract

Undang-Undang perpajakan menghendaki bahwa dengan memberikan kepercayaan kepada wajib pajak badan dalam memenuhi kewajiban perpajakan dan mendorong wajib pajak badan agar lebih mematuhi ketentuan peraturan perundang- undangan perpajakan yang berlaku.  Metode yang digunakan dalam penelitian ini adalah penelitian hukum yuridis normatif yang dilakukan dengan cara meneliti bahan pustaka atau data sekunder saja. Metode analisis data yang digunakan dalam penelitian ini adalah analisis data kualitatif. Pendekatan dalam penelitian ini di antaranya Pendekatan perundang-undangan, Pendekatan konseptual, Pendekatan analitis dan Pendekatan Kasus. Sumber bahan hukum dalam penelitian ini adalah sumber hukum primer, sekunder dan tersier, kemudian teknik pengumpulan bahan hukum dilakukan dengan cara mengidentifikasi dan menginventarisasi aturan hukum positif, meneliti bahan pustaka dan sumber-sumber bahan hukum yang di analisis dengan cara penafsiran hukum sistematis dan gramatikal. Hal itu dapat diwujudkan dalam tindakan intensifikasi dan ekstensifikasi pemungutan pajak melalui pemeriksaan pajak.  Bagaimana prosedur penerbitan surat ketetapan pajak yag dihasilkan oleh pemeriksa Pajak tanpa adanya pemberitahuan hasil pemeriksaan (SPHP)? dan Bagaimana perlindungan hukum wajib pajak badan atas surat ketetapan pajak yang dihasilkan dari pemeriksaan pajak tidak sesuai dengan ketentuan peraturan perundang-undangan perpajakan? Oleh karena itu Direktorat Jenderal Pajak berwenang melakukan pemeriksaan pajak. Pemeriksaan pajak tidak dilakukan terhadap semua wajib pajak badan, tetapi wajib pajak badan yang tidak patuh dan melanggar ketentuan peraturan perundang-undangan perpajakan yang diperiksa. Setelah diperiksa, maka Direktorat Jenderal Pajak wajib memberitahukan hasil pemeriksaan yang tertuang dalam Surat Pemberitahuan Hasil Pemeriksaan dan memberikan hak untuk hadir dalam Pembahasan Akhir Hasil Pemeriksaan kemudian menerbitkan produk hukum yang berupa Surat Ketetapan Pajak
Co-Authors AA Sudharmawan, AA Abda, Audry Nabila Abdul Kadir Abdullah, Muh. Zein Abduloh, Agus Yosep Abna Hidayati Abu Naim Adah, Nur Nelisa Adelia Dwi Valentin Adityatama, Firman Adrian Tawai Afandi, Richad Dedi Syahbudin afwan, zul Agus Suwondo Agustan, Boby Ahmad Khori Ahmad Suganda Ahmad, Md Yazid Aisyah, Salsabila Aksal, Harsun Ali Afif Amid, Jusmi Aminuddin Aminuddin amir, muh Amir, Muhammad Amiruddin, Sihab Andi Ahmad Malikul Afdal Anni Rohimah Arfiyah, Gemah Ariani, Yetti Arwin Arwin Asep Sapsudin Aslim, La Ode astuti, hastin Ayundyayasti, Prima BB, suryani Bhatti , Muhammad Safdar Cutyanti, Cici Dandy, Dandy Danur, Cladia Adolvina Desmaiyanti, Desmaiyanti Dina Apriana Dina Puspita Sari Djaddang, Syahril Edi Widjayanto Eka Sakti Yudha Eliza Eliza Elwan, La Ode Muh Elwan, La Ode Muhammad Encep Taufik Rahman Endang Komara Ending Solehudin Erny Kencanawati Fadillah, M. Tegar Fahmi, Ahmad Zulfi Fajri, Bayu Ramadhani Fajria, Rola Nurul Fardatil Aini Agusti Fariska, Nurshela Fatati, Manarul Fauzi, Ikka Kartika Abbas Febi, RA Febrianti, Elma Sita Febriati, Febriati Fikri, Ahmad Ma’mun Firdaus, Mallika Salwa Fitrianita, Fitrianita Fitriyanto, Abdul Rouf Friantini, Tri GHINA QODRIYA Gunawan Gunawan Guslyanto, Runi Hairani Idrus, Sitti Halim, Anriz Nazaruddin Hamjah, Amir Hamzah Hasyim Haris, Oheo K. Hartati, Yuli Haryono, Wasis Hasrianti, Hasrianti Herini, Mega Silvia Hermawan , Iwan Hernadi, Raden Hibatullah, Prima Salman Hafizh Hidayat Hidayat Hidayat, Moh. Syarif Hidayat, Sabrina Hindrawati, Gita Hisam Ahyani Huda , Miftakhul Husain, Muh Najib Iim Wasliman Imam Asrofi Imelda Inayah Inayah Indriyani, Merry Irawati, Dinda irkayanti, irkayanti Iskandar Muda Ismail, Derry Agung Ismed, Mohamad Iwan Hermawan Izzanil Hidayati Jafar, Faozi Jajat sudrajat Jamal Bake, Jamal Janas, Anferdi Jaurino, Jaurino Jayawarsa, A.A. Ketut jopang, jopang Jopang, Jopang Juliantri, Marcella Junginger, Abigail A. J. Justawan, Justawan Juwarto, Juwarto Kaimudin, Hasnani Karso, Karso Kartika Sary, Devi Khafidz, Hasanah Abd Kirin, Arwansyah Bin Koswara, Nandang Kotyazhov, Andrey Kuncoro, Irfan Kurnia Dyah Anggorowati, Kurnia Dyah Kusuma Atmaja, Nur Moh La Ode Agus Said, La Ode Agus Laxmi, Laxmi Leni Zahara Listyani, Th. Tyas Liwaul, Liwaul Lofandri, Wiki Lousada, Sérgio António Neves Lusiana Rahmawati Maemunah Maemunah Mai Sri Lena Mai Sri Lena, Mai Sri Lena Malta, Jingga Febri Yona Mandari, Aswart Pryatno Mardiana Mardiana Markos, Fengki Marniati, Felicitas Sri Mega Silvia Herini, Mega Silvia Herini Miftakhul Huda Miranda, Miranda Mokhamad Arwani Muh. Yusuf Muhammad Elwan, La Ode Muhammad Ridwan Muhammad Yusuf Muharir, Muharir Muhlis, Dede Nurhamid Muhtarom, Didi Mukhamad Najib Muliani, Dian Mulyati, Catherine Sri Mustafa, Dian Tria Restika Mustakim Mustakim Mustika Widowati, Mustika Mutmainah, Naeli Muzakar, Muzakar Nabila, Dwike Rahmi Nasibar, Aisyah Nathasa Weisdania Sihite Nazarena, Yuli Hartati Nazarena, Yunita Ningsih, Yarisda Nisa, Sahrun Nugraha, Muhammad Ilham Nur Azizah Nur Insani Nur Moh Kusuma Atmaja, Nur Moh Kusuma Nur Sulistyo Mutaqin, Nur Sulistyo Nurlatipa, Nurlatipa Nurmanisa, Chienia Nurul Fajria, Rola Olivia, Siska Oman Hadiana Perbiani, Wilna Podojoyo, Podojoyo Prameswari, Adiva Ayodia Pratama, Bagas Prilistawaty, Heny Purnama, Fajriah Putri Sukma Deri Putri, Devani Nariratya Putri, Indah Afifah Putri, Thasya Namira Qomariyah, Erni Qomatiyah, Erni Rafika Rafika Rahayu, Neneng Endang Rahmat, Sandy Marzuqi Rajagukguk, J Hermanto Ramadan, Gilang Ramadhan, Muhammad Fariz Ramadhani, Ni Shafa Khalishah Salsabila Ramzy, Salwa Ghassany Renny Wulandari Ribut Wahidi Rinarso, Berlian Dwi Ruswandi, Uus Sadida, Afiat Sadiq, Ahmad Safitri, Serly Sahrun, Sahrun Salasa Nilawati, Nurul Salmaini SALSABILA, ANNISA Sam'ani, Sam'ani Samiruddin, Samiruddin Sam”™ani, Sam”™ani Sapriyadi, Wandi Saputra, Daffa Aqsal Zaky Saputri, Ardila Saputri, Yeyen Aknes Sarana Sarana Sari, Devy Kartika Sauri, R Supyan setiaji, widiyanto Setiyani, Irma Shapiulayevna, Aliyeva Patimat Siregar, Afriyana Siti Fatimatul Zuhroh Siti Khadijah Soerahman, Soerahman Sriwiyanti, Sriwiyanti Suharmanto Sukirman Sukirman Sulistiyo, Suryo Suratno Suratno Suryaman, Oman suryodinoto, muh Suryodinoto, Muh. Melyo Susyani, Susyani Syafri Ahmad, Syafri Syafriafdi, Non Syamsudin Syamsudin Syamsul Alam, Syamsul Syaputri, Sulistian Tandisau, Monica Sales Taufik Taufik Telisa, Imelda Terati, Terati Toto Sudargo Triswandari, Retno Utha, Arifin Utomo, Pungkas Setyo Wicaksana, Dimas Wira Widayanti Widayanti Widyastuti, Reni Dwi Wijaya, Febri Wijaya, Sebrian Hari Winata, Koko Adya Windawati, Atif Wiryatun Lestariana, Wiryatun Wulan Mulyani, Wulan Mulyani Yahya, Rizky Fakhrul Yayan Sopyan Yudiana, Nanang Yudiar, Ahmad Yulianto Yulianto Yullys Helsa Yuniarti, Hana Yusuf Yusuf Yuyut Prayuti Zainil, Melva Zelda, Zaneta Zulkim, Syahira Nabila