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All Journal Jurnal Review Pendidikan dan Pengajaran (JRPP) Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Abdimas Toddopuli: Jurnal Pengabdian Pada Masyarakat PROGRES PENDIDIKAN Journal of Governance and Accountability Studies JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Jurnal Konseling Pendidikan Islam Tashdiq: Jurnal Kajian Agama dan Dakwah Jurnal Pelita: Jurnal Pembelajaran IPA Terpadu Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Pendidikan MIPA Kajian Ilmiah Mahasiswa Administrasi Publik (KIMAP) Jurnal Ekonomi dan Bisnis (Ekobis-DA)
Elma Elma, Elma
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Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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Mapping and Analysis of Bangka’s Local Tax Potential Altin, Darus; Ridwan, Muhammad Qomaruddin; Wahyudin, Nanang; Elma, Elma
Journal of Governance and Accountability Studies Vol. 6 No. 1 (2026): January
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v6i1.3434

Abstract

Purpose: The aim of this research is to compile data on the potential tax of hotels, restaurants, and entertainment in Bangka Regency in 2023. Research Methodology: We used in this study are primary and secondary data. The researcher used stratified random sampling for fifty-one Local Taxpayers in Bangka Regency. Data analysis employed a micro approach to obtain target projections and potential local tax revenue projections in Bangka Regency, specifically for Certain Goods and Services Tax (Restaurant Tax, Hotel Tax, and Entertainment Tax). Results: Research findings indicate that it is possible to improve the realization of Restaurant Tax revenue in the future. The biggest potential for Hotel from 4-star hotels.About 11% of Entertainment Tax potential has been realized, so it is very likely to improve the realization of Entertainment Tax revenue in the future. Conclusions: Hotel and restaurant taxes fall into the developing category, while entertainment tax falls into the backward category. The growth projections for hotel and restaurant taxes can be further improved in the future. Innovative programs and more attention to local taxes in the backward category are efforts to enhance regional tax revenue. Limitations: This research is limited to examining three studies of local tax objects in Bangka Regency. Contribution: For future researchers, it is recommended to further examine the aspects of compliance of Local Taxpayers and to delve deeper into other Local Tax objects not included in this study.
Integrasi AI Tutor dengan Simulasi Interaktif PHET untuk Meningkatkan Pemahaman Konsep Gelombang di Sekolah Menengah Atas Elma, Elma; Nuhardin, Irhamni; Febriyanti, Nabila
Jurnal Pelita: Jurnal Pembelajaran IPA Terpadu Vol. 6 No. 1 (2026): Januari - Juni 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/pelita.6.1.2026.1008

Abstract

Urgensi penelitian ini yaitu bahwa Integrasi AI Tutor dengan simulasi interaktif PhET menjadi mendesak karena pembelajaran konsep gelombang yang abstrak di SMA masih sulit dipahami siswa tanpa pendampingan adaptif dan visualisasi dinamis yang interaktif. Penelitian ini bertujuan mengevaluasi efektivitas integrasi AI Tutor dengan simulasi interaktif PhET dalam meningkatkan pemahaman konsep optik peserta didik di SMA Negeri 4 Luwu. Metode penelitian menggunakan pendekatan Research and Development (R&D) model Borg & Gall yang dimodifikasi, meliputi analisis kebutuhan, pengembangan produk, validasi ahli, uji coba terbatas, serta implementasi lapangan. Desain kuasi-eksperimental digunakan untuk membandingkan hasil belajar antara kelompok eksperimen yang menggunakan AI Tutor–PhET dan kelompok kontrol yang hanya menggunakan simulasi PhET. Sebanyak 60 peserta didik kelas XI terlibat sebagai sampel penelitian. Instrumen yang digunakan meliputi tes pemahaman konsep, angket respons, dan lembar observasi. Hasil penelitian menunjukkan adanya peningkatan signifikan pemahaman konsep optik pada kelompok eksperimen dibandingkan kelompok kontrol (p < 0,05). Nilai normalized gain kelompok eksperimen berada pada kategori sedang (g = 0,60), sedangkan kelompok kontrol berada pada kategori rendah. Selain itu, 87% peserta didik menyatakan AI Tutor memberikan umpan balik yang membantu dan meningkatkan motivasi belajar. Integrasi AI Tutor–PhET terbukti efektif dalam memperkuat pemahaman konsep optik, meningkatkan keterlibatan belajar, serta mendukung pembelajaran abad ke-21 yang adaptif dan berbasis teknologi.
ACQUISITION: IMPROVING BANK HEALTH AND CAPITAL STRENGTH IN RUNNING THE COMPANY Hendra, Joni; Ulfah, Maria; Elma, Elma; Miranda, Mira Santika; Azriansyah, Azriansyah; Wulandari, Juliasti; Ardiansyah, M. Rifki
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 10 No. 1 (2026): MARET
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v10i1.3159

Abstract

This study examines bank acquisition as a strategy to strengthen competitive positioning, enhance capital structure, and support business expansion. An acquisition involves not only the integration of management systems, technology, and human resources, but also influences operational efficiency, asset optimization, and the improvement of banking services and products. Positive impacts are reflected in financial ratios, credit risk-bearing capacity, long-term growth, and operational stability, which help increase the trust of customers and other stakeholders. This study also highlights the importance of proper risk management and compliance with OJK regulations to ensure the sustainability and competitiveness of banks within an increasingly competitive banking industry.
Co-Authors A. Suhandi Achmad Samsudin Adhys, Abdul Kadir Alpani, Fadhil Ampareng, Tenri Anggraeni, Femia Dwita Ansori, M. Ridho Ardiansyah, M. Rifki Azam Syukur Rahmatullah, Azam Syukur Azriansyah, Azriansyah Budi Setiawati Darus Altin Debby Ratno Kustanto, Debby Febriyanti, Nabila Hendra Nelva Saputra Hendra, Joni Ilcham, Ilcham Intan Nago Jivoni, Jivoni K., Joni Hendra Maria Ulfah Mellia Fransiska, Mellia Miranda, Mira Santika Muhammad Qomaruddin Ridwan Nanang Wahyudin Nuhardin, Irhamni Nur Aziz, Akbar Nuraisyah Nuraisyah Sukamto, Ika Sumiyarsi Triwati, Ika Wulandari, Juliasti Yulida Mardini, Yulida Mardini