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All Journal Konselor JIPTEK : Jurnal Ilmiah Pendidikan Teknik dan Kejuruan IJIE (Indonesian Journal of Informatics Education) AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat WIDYA LAKSANA Jurnal Penelitian dan Pengabdian Kepada Masyarakat UNSIQ Al Yasini : Jurnal Keislaman, Sosial, hukum dan Pendidikan Journal of Informatics and Vocational Education 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 Res Publica: Jurnal Hukum Kebijakan Publik
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.
Analysis of Student Learning Interests Based on Peer Learning Interests According to Crowds Behavior Theory Luthfia, Izza; Basori, Basori; Kurniasari, Kurniasari
JIPTEK: Jurnal Ilmiah Pendidikan Teknik dan Kejuruan Vol 17, No 1 (2024): January
Publisher : Faculty of Teacher Training and Education Universitas Sebelas Maret Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jiptek.v17i1.81695

Abstract

The findings of observations collected at school showed that students in class XI PPLG B still had relatively low levels of learning interest and that those students' interests were heavily influenced by those of their peers, which served as the basis for this study. This study used the Crowd Behavior Theory to analyze students' learning interests about the interests of their peers. Descriptive-analytical study using a qualitative approach was the methodology employed. Thirty-five students from class XI PPLG B and one teacher in the PPLG area of competence participated in the study. Purposive sampling was the method used to choose the participants. Data for the study were gathered through interviews and observation. While the interview instrument employed multiple question items that were submitted to the informant, the class teacher, the observation instrument used an observation sheet with several statement items. The data analysis results indicate that students' learning interests are significantly influenced by their peers' learning interests. According to the teacher's interview, groups with similar goals and perspectives might arise from the interactions of peers with different behavioral tendencies. The influence of peers has a direct effect on other students' learning spirits, as evidenced by the observational data. The idea that an individual's interest in learning may be influenced by their group is supported by Le Bon's (2002) Crowd Behavior Theory, which is consistent with this.
Analysis of Game-Based Learning Models in the Motor Development Students 12th Grade Vocational High School in Surakarta Karim, Rifa'i Abdul; Basori, Basori; Kurniasari, Kurniasari
JIPTEK: Jurnal Ilmiah Pendidikan Teknik dan Kejuruan Vol 17, No 1 (2024): January
Publisher : Faculty of Teacher Training and Education Universitas Sebelas Maret Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jiptek.v17i1.81697

Abstract

This research is undermined by the need to understand the impact of Game-Based Learning (GBL) models on the motor development of 12th grade RPL Vocational High School in Surakarta. There is an analysis of the gaps associated with the application of GBL in the context of vocational education. The problem formula of this study covers the extent to which the game-based learning model contributes positively to the motor development of 12th grade students. The research method applied is qualitative, with qualitatively descriptive techniques involving the investigation of the motor development of the learners in the application of Game-Based Learning. Data collection on this research uses observation and interview.  The participants in this study were 12th grade RPL A pupils and one of RPL Vocational High School teacher in Surakarta. There are four games that are followed by the pupils: Crossword, Matching Pictures, Guess Letters, and Snake Stairs, which discuss Mobile Device Web Programming subjects related to Android Studio and Flutter materials. Research findings suggest that applying the GBL model to the motor development of 12th grade pupils can improve typing skills, training rigor, agility, and caution. The application of this model is very good because it invites students to learn while playing, which makes them feel happy because so much knowledge is acquired. In addition, the majority of Vocational High School students orientation after graduation is working, so they are more likely to do practice than theory. It can be concluded that the GBL model contributes positively to the motor development of 12th grade RPL Vocational High School students in Surakarta.
Students' Empathy Attitude in Helping To Overcome Difficulties in Mobile Device Programming Learning Bella, Setya; Basori, Basori; Kurniasari, Kurniasari
IJIE (Indonesian Journal of Informatics Education) Vol 7, No 2 (2023): IJIE (Indonesian Journal of Informatics Education) - December
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/ijie.v7i2.82738

Abstract

Learning is a process of making people or living creatures learn. Learning is very important for students in an era of increasingly rapid technology, one of which is learning to program mobile devices. Of course, in learning there must be achievements learning that must be achieved by students. To achieve learning, students must overcome challenges with different levels of difficulty. This level of difficulty can influence the emotional development of students, especially in providing a sense of empathy towards other students. This research raises the problem of the level of difficulty faced by students in the process of learning mobile device programming and how to empathize in helping students overcome these difficulties. This research method uses a qualitative method with a descriptive approach where the researcher describes the literature review and describes the answers to existing problems. By collecting data through interviews, observations and literature studies. This research was carried out at one of the 11th grade Surakarta State Vocational Schools in phase F on the achievements per mobile device programming element. Based on the results of research in learning mobile device programming, educators know the importance of understanding students' level of difficulty using theory Bloom's Taxonomy and students' empathetic attitude towards the difficulties they face based on Erik Erikson's theory. So that an empathetic attitude can influence students' success in achieving learning.
The Influence of Initial Ability and Learning Motivation on Project Completion in Web and Mobile Programming Subjects Sutanto, Himawan; Basori, Basori; Kurniasari, Kurniasari
Journal of Informatics and Vocational Education Vol 7, No 1 (2024): Journal of Informatics and Vocational Education - March
Publisher : Pendidikan Teknik Informatika dan Komputer, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/joive.v7i1.81690

Abstract

The purpose of this study is to determine the influence of student’s initial ability and learning motivation on project completion in web and mobile programming subjects. The study was conducted using a descriptive and qualitative approach. The study subjects were class XII students of a state vocational school in Surakarta. The study was conducted in three phases: determining initial ability, determining the level of learning motivation, and analyzing the relationship between initial ability and learning motivation when completing a project. An initial ability assessment was conducted with 36 students before starting the web and mobile programming course. The determination of the level of motivation takes place after the learning process, and the final phase occurs after the learning process's completion. Data collection techniques include interviews and tests. The results of the study show that students' initial ability has a significant impact on project completion in web and mobile programming subjects.Keywords: Initial ability, Learning motivation, Subject project, Vocational school, Web and mobile programming
PELAKSANAAN UNDANG-UNDANG NOMOR 6 TAHUN 2014 TENTANG DESA TERKAIT DENGAN PEMILIHAN KEPALA DESA DI DESA SUMBEREJO KECAMATAN WURYANTORO KABUPATEN WONOGIRI Kurniasari, Kurniasari; Grahani Firdausy, Adriana
Res Publica: Jurnal Hukum Kebijakan Publik Vol 8, No 1 (2024): April
Publisher : Department of the Constitutional Law, Faculty of Law Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/respublica.v8i1.91430

Abstract

Penulisan hukum ini bertujuan untuk mengetahui Pelaksanaan UndangUndang Nomor 6 Tahun 2014 Tentang Desa terkait dengan Pemilihan Kepala Desa di Desa Sumberejo Kecamatan Wuryantoro Kabupaten Wonogiri.Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian hukum empiris yaitu diawali dari data sekunder yaitu buku-buku, literatur, dan dokumen terkait serta peraturan perundang-undangan yang terkait dengan pemilihan kepala desa, yang kemudian dilanjutkan dengan penelitian terhadap data primer dari lapangan atau terhadap masyarakat yaitu dengan wawancara kepada beberapa narasumber yang berkaitan. Sifat penelitian dalam penulisan hukum ini adalah penelitian deskriptif yaitu penelitian yang mempelajari masalah yang timbul di masyarakat serta situasi tertentu. Teknik pengumpulan data yang digunakan adalah dengan wawancara dan studi kepustakaan. Teknik analisis data menggunakan teknik analisis kualitatif yaitu menggunakan, mengelompokkan, dan menyeleksi data yang diperoleh dari penelitian lapangan yang kemudian dihubungkan dengan teori-teori,asas-asas, dan kaidah-kaidah hukum yang diperoleh dari studi kepustakaan. Berdasarkan hasil penelitian yang dilakukan oleh penulis, bahwa: 1) pelaksanaan pemilihan Kepala Desa di Desa Sumberejo dimulai dari tahapan Persiapan, Pencalonan, Pemungutan Suara, dan Penetapan dapat penulis simpulkan bahwa telah sesuai dengan prosedur peraturan perundangundangan.2)Adapun hambatan yang terjadi saat pemilihan Kepala Desa di Desa Sumberejo yaitu Pertama,kurangnya lokasi Tempat Pemungutan Suara.Kedua, kurangnya kejelasan oleh BPD dan pengawas dari kecamatan saat menjadi pengawas pemilihan Kepala Desa
Co-Authors Adriana Grahani Firdausy Adrianus Kosasih Ahmad Rofi Suryahadikusumah Alvina Alvina Anawati, Bergitta Dwi Andriyani Andriyani Anggraeni, Andi Fitria Anthony Wijaya arizona, arizona Astuti, Linda Nur Fitria Basori Basori Bella, Setya Dewi, Galuh Puspa Elisabeth Pratidhina Elly Herwana, Elly Fitria Hidayati, Fitria Graciela, Audria Hamidah, Ai Siti Herwinarso . Himawan Sutanto, Himawan Husyairi, Khoirul Aziz Ibrahim, Rika Izza, Lina Nurul Jane Koswojo Joice Viladelvia Kalumpiu, Joice Viladelvia Kamila, Lia Alfi Karim, Rifa'i Abdul Kastur, Annita Luthfia, Izza 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