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All Journal Konselor AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat WIDYA LAKSANA Jurnal Penelitian dan Pengabdian Kepada Masyarakat UNSIQ Al Yasini : Jurnal Keislaman, Sosial, hukum dan Pendidikan JOURNAL SCIENTIFIC OF MANDALIKA (JSM) International Journal of Business, Law, and Education Jurnal Penelitian dan Karya Ilmiah Lembaga Penelitian Universitas Trisakti Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Innovative: Journal Of Social Science Research Rausyan Fikri Journal of Islamic Studies Jurnal Pengabdian Masyarakat Trimedika
Kurniasari Kurniasari, Kurniasari
Universitas Sriwijaya
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PENERAPAN PENYUSUTAN AKTIVA TETAP MENURUT UU PPH PASAL 11 DAN PENGARUHNYA TERHADAP LABA UNTUK MENGURANGI BEBAN PAJAK TERUTANG (Studi Kasus pada UD Lancar Jaya Kediri) Kurniasari, Kurniasari
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 5 No. 4 (2024)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol5iss4pp145-148

Abstract

Lancar Jaya Kediri merupakan badan usaha yang bergerak dibidang penjualan alat dan bahan bangunan. Dalam kegiatan operasional untuk menjual barang dan mengantar pesanan tidak lepas dari penggunaan aktiva tetap. Penggunaan aktiva tetap dalam perusahaan akan menurunkan nilai dan fungsi dari aktiva tersebut. Dalam menghitung penyusutan aktiva tetap perusahaan sudah menerapkan metode penyusutan aktiva tetap berbasis komersial yaitu berdasarkan PSAK No. 16, tetapi belum menerapkan metode penyusutan aktiva tetap berbasis fiskal yaitu berdasarkan UU PPh Pasal 11. Tujuan dari penelitian ini adalah untuk menerapkan penyusutan aktiva tetap menurut UU PPh Pasal 11 dan pengaruhnya terhadap laba untuk mengurangi beban pajak terutang. Sumber data yang digunakan dalam penelitian ini adalah data primer. Jenis data dan teknik pengumpulan data yang digunakan dalam penelitian ini berupa wawancara dan dokumentasi. Variabel yang digunakan dalam penelitian ini adalah penyusutan aktiva tetap, laba, dan beban pajak terutang. Teknik analisis data yang digunakan adalah metode penyusutan menurut UU PPh Pasal 11 yaitu garis lurus dan saldo menurun. Metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif komparatif yang menjelaskan, mendeskripsikan, serta membandingkan tentang variabel atau data tentang penelitian yang kemudian dilakukan perhitungan sehingga diperoleh informasi yang tepat. Hasil penelitian menunjukkan bahwa penyusutan aktiva tetap dapat mengurangi laba sebelum pajak. Berkurangnya laba sebelum pajak tersebut dapat mengurangi beban pajak terutang. Metode saldo menurun terbukti lebih efektif dalam mengurangi beban pajak terutang dibandingkan metode garis lurus, hal ini disebabkan metode saldo menurun lebih menggambarkan kodisi perusahaan dimana aset yang digunakan terus menerus akan mengalami penurunan kondisi. Berdasarkan uraian di atas, maka saran peneliti adalah UD. Lancar Jaya Kediri sebaiknya mulai melakukan perhitungan penyusutan aktiva tetap berdasarkan UU PPh Pasal 11 untuk mengurangi beban pajak terutang.
Penguatan Sikap Moderat dalam Keberagaman Etnik di Madrasah Aliyah An-Nur Trisono Babadan Nisa', Khoirotun; Swara, Kinarsih Nanda Sekar; Kurniasari, Kurniasari; Kamila, Lia Alfi; Astuti, Linda Nur Fitria; Safrudin, Lutfiah Firdaus
Rausyan Fikri Journal of Islamic Studies Vol 1, No 1 (2023): Rausyan Fikri: Journal of Islamic Studies
Publisher : Yayasan Al-Aziziyah Tlogoagung Kedungadem Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62283/rijis.v1i1.6

Abstract

Madrasah Aliyah is a formal Islamic educational institution in Indonesia at the secondary education level under the management of the Ministry of Religion. The bad stigma of the community about Madrasah students who think radically in understanding religious teachings needs to be counteracted by providing an understanding of religious moderation to students and the role of instilling this understanding is the teacher. The purpose of this research is to find out the strategic steps taken by the teachers of MA An-Nuur in strengthening moderate Islam for their students and to find out the extent to which students from MA An-Nuur understand moderate Islam. Researchers are directly involved in the research process by using a qualitative approach method and using observation and interview techniques in collecting information and data so that the information and data that has been collected is accurate and in accordance with the needs of researchers. Based on the research results, it is known that the understanding of teachers and students of MA An-Nuur regarding moderation is an attitude that represents fairness, mutual respect and tolerance. And the result of the implementation of strengthening the attitude of moderation to students of MA An-Nuur is in the form of an attitude that respects ethnic and racial differences.
THE EFFECT OF PAPAYA LEAF DECOCTION ON INCREASING BREAST MILK PRODUCTION IN POSTNATAL MOTHERS AT THE PASIRKUDA HEALTH CENTER CIANJUR REGENCY YEAR OF 2025 Rizkia, Kiki; Izza, Lina Nurul; Mardiah, Maryam Syarah; Selviani, Selma; Kurniasari, Kurniasari; Hamidah, Ai Siti; Anggraeni, Andi Fitria
Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Vol 6, No 3 (2025): Social Sciences, Education and Humanities
Publisher : Universitas Dharmawangsa Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/ijsseh.v6i3.7847

Abstract

Breast milk (ASI) is the primary source of nutrition for newborns and plays a crucial role in growth, development, and immune system formation. However, many postpartum mothers experience suboptimal milk production, which may hinder the success of exclusive breastfeeding. Non-pharmacological efforts, including the use of herbal remedies, are often applied to support lactation. One of the plants believed to have galactagogue effects is papaya leaves (Carica papaya L.), which contain bioactive compounds such as papain, flavonoids, vitamins A, C, and E, as well as minerals that stimulate prolactin and oxytocin hormones, thereby enhancing milk production. This study aimed to determine the effect of consuming papaya leaf decoction on breast milk production among postpartum mothers. The research design employed a pre-experimental method with a pretest–posttest approach. A total of 30 postpartum mothers were selected based on inclusion criteria. Breast milk production was measured before and after the intervention of papaya leaf decoction, and the data were analyzed using the Paired Sample T-Test with SPSS version 27. The results showed that the mean breast milk production before intervention was 67.03 ml, ranging from 60 to 80 ml. After consuming papaya leaf decoction, the mean increased to 130.63 ml, with a range of 70–180 ml. Statistical analysis revealed a p-value of 0.000 (p < 0.05), indicating a significant difference in breast milk production before and after the intervention. In conclusion, papaya leaf decoction significantly increases breast milk production in postpartum mothers. This finding recommends papaya leaf decoction as a simple, natural, and affordable herbal intervention to support the success of exclusive breastfeeding programs.
Co-Authors Adrianus Kosasih Ahmad Rofi Suryahadikusumah Alvina Alvina Anawati, Bergitta Dwi Andriyani Andriyani Anggraeni, Andi Fitria Anthony Wijaya arizona, arizona Astuti, Linda Nur Fitria Dewi, Galuh Puspa Elisabeth Pratidhina Elly Herwana, Elly Fitria Hidayati, Fitria Graciela, Audria Hamidah, Ai Siti Herwinarso . Husyairi, Khoirul Aziz Ibrahim, Rika Izza, Lina Nurul Jane Koswojo Joice Viladelvia Kalumpiu, Joice Viladelvia Kamila, Lia Alfi Kastur, Annita Maryam Syarah Mardiyah Muhammad Ferdiansyah, Muhammad Muhammad Ridwan Ningtiyas, Aaliya Ratna Nisa', Khoirotun Purnamasari, Syska Ramadhani, Nurul Suci Rizkia, Kiki Safrudin, Lutfiah Firdaus Selviani, Selma Soesanto, Sheila Sugimin, Sugimin Supriyadi Supriyadi Surtiyoni, Endang Suryahadikusumah, Ahmad Rofi Swara, Kinarsih Nanda Sekar Syarifah, Dewi Syarifah Untung, Budijanto Wirjawan, Johanes VD YENNY YENNY