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INTEGRASI WAHYU DAN AKAL DALAM PENDIDIKAN ISLAM KAJIAN EPISTIMILOGIS UNTUK PENGEMBANGAN KURIKULUM Sudirmanto, Sudirmanto; Nurhayati, St; Aliah, Nur
Jurnal Manajemen Pendidikan Vol. 11 No. 1 (2026): Regular Issue (In Progress)
Publisher : STKIP Pesisir Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34125/jmp.v11i1.1824

Abstract

Knowledge in the Islamic perspective is derived from revelation and reason, which should be understood as an integrated epistemological unity. However, in contemporary Islamic education practices, a separation between the two remains evident, particularly in curriculum development, resulting in learning processes that do not fully reflect the integration of revelatory values and rational reasoning. This study aims to examine the epistemological integration of revelation and reason as a foundation for the development of the Islamic education curriculum, including the formulation of educational objectives, the development of curriculum content, and the selection of instructional methods. This research employs a qualitative approach using a library research method, drawing upon primary and secondary sources in the form of scholarly works, journal articles, and contemporary books relevant to Islamic educational epistemology and curriculum development. The data are analyzed through content analysis techniques, emphasizing the conceptual interrelationships between revelation, reason, and curricular practices. The findings indicate that the integration of revelation and reason can be formulated as an applicable epistemological framework that guides the formulation of holistic educational objectives, the development of integrative curriculum content, and the implementation of contextual and reflective learning methods.
SOSIALISASI PENENTUAN DASAR PENGENAAN PAJAK PERTAMBAHAN NILAI (PPN) DI DESA KLAMBIR LIMA KEBUN, KABUPATEN DELI SERDANG Rizkina, Miftha; Aliah, Nur; Adiman, Sumardi
Jurnal Pengabdian Bukit Pengharapan Vol. 5 No. 2 (2025)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v5i2.973

Abstract

Pajak Pertambahan Nilai (PPN) merupakan salah satu instrumen utama penerimaan negara yang penerapannya sangat bergantung pada pemahaman wajib pajak, khususnya terkait penentuan Dasar Pengenaan Pajak (DPP) dan penerbitan Faktur Pajak. Namun demikian, di tingkat masyarakat dan pelaku usaha kecil masih dijumpai keterbatasan literasi perpajakan yang berdampak pada kesalahan administrasi dan rendahnya kepatuhan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman masyarakat Desa Klambir Lima Kebun mengenai konsep PPN, dasar hukum, penentuan DPP, serta mekanisme Faktur Pajak sesuai ketentuan terbaru. Metode yang digunakan adalah pendekatan partisipatif melalui ceramah, diskusi, dan workshop praktik perhitungan DPP PPN. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta terhadap penentuan DPP PPN dan kesadaran akan kewajiban perpajakan. Program ini juga memperoleh respons positif dari perangkat desa dan masyarakat, ditunjukkan oleh partisipasi aktif dalam diskusi dan simulasi. Kegiatan ini diharapkan dapat berkontribusi dalam meningkatkan kepatuhan pajak masyarakat secara berkelanjutan.
LITERASI PEMERIKSAAN KEUANGAN PADA UMKM DI KELURAHAN SIDOMULYO KECAMATAN STABAT Fachruddin, Wan; Aliah, Nur; Rizkina, Miftha; Sitorus, Atika Zuhra
Jurnal Pengabdian Bukit Pengharapan Vol. 5 No. 2 (2025)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v5i2.975

Abstract

This Community Service Program aims to enhance financial examination literacy among Micro, Small, and Medium Enterprises (MSMEs) in Sidomulyo Village, Stabat District. The main problems faced by MSMEs in this area include limited understanding of basic financial examination, as indicated by inadequate transaction records, poorly organized supporting documents, the mixing of personal and business finances, and the inability to evaluate business financial conditions in a simple and systematic manner. The program was implemented using a participatory approach through socialization activities, interactive training, and direct assistance to MSME owners. The training materials focused on basic concepts of financial examination, identification and verification of transaction evidence, separation of personal and business finances, and the introduction of financial statements based on the MSME Financial Accounting Standards (SAK EMKM) as a foundation for financial evaluation. The evaluation results indicate a significant improvement in participants’ understanding of the importance of financial examination as a tool for financial control and business performance evaluation. Most participants reported increased confidence in managing their business finances in a more orderly and transparent manner. This program represents an initial step in building MSMEs’ awareness of financial examination practices to support more professional and sustainable business management.
Sosialisasi Pentingnya Penentuan Harga Pokok Penjualan dan Pemeriksaan Keuangan Pada Umkm Kelurahan Sidomulyo, Kecamatan Stabat Aliah, Nur; Rizkina, Miftha; Sitorus, Atikah Zuhra
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 1 (2026): February 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/4khgxg27

Abstract

This community service activity aims to improve the understanding and ability of micro and small business owners in determining the cost of goods sold accurately and conducting basic financial audits to support business sustainability. This activity was carried out in the Sidomulyo sub-district, Stabat district, using socialization and interactive discussion methods. The participants were ten micro and small business owners engaged in various types of businesses. The results of the activity showed that most participants did not have adequate financial records. There was still a lack of accuracy in the use and grouping of accounts. Through this activity, participants gained a good understanding of the importance of determining the cost of goods sold and conducting financial audits as a basis for more measurable and sustainable business management. This activity is expected to encourage micro and small business owners to start implementing simple financial records consistently.
Co-Authors Abdullah, Noor Marini Haji Adiman, Sumardi Agustia, Mira Aini Nurul Ani Minarni Athaya, Nada Syifa Aurora, Titania Bangun, Dini Febriana Br Darwis DAYU, Wulan Delani, Maisya Dessyana, Dessyana Dewi Maharani, Juana Difta R, Siti Fadila, Zahra Faridani, Mutia Riska Fathiyyatussabillah, Fathiyyatussabillah Fikriyyah, Dinah Fitriani, Novi Franita, Riska Ginting, Lita Hepika Handayani, Pitri Harianty, Savanda Hulu, Yulia Yerni Hartati Iskandar Muda Isnaini, Putri Izzati, Dina Keumala Hayati Khulaili, Barkah Lahat, Mohammad Amas Laia, Masneni Lukna, Yohanes Kevin Maharani, Juana Dewi Marlina Lumbantobing, Suki Marliyanti, Sri Anna Mendrofa, Raja Miranda, Aqilah Mutya Sari, Vianty Nasution, Fadillah Natasya, Rizky Niswa, Khairun Nurfita, Nisa Rizki Nurfitriani, Ditalia Nurhasanah Nurhasanah Nurhayati, St Olii, Nova Yunita Putri Pangga, Ichsan Dwi Panjaitan, Gloria Oktavania Parsi, Citra Amelia Permatasari, Yeni Putri, Riska Afrillia Rahmadayanti, Nabila Ramadani, Mutiara Ramadani, Zahira Naswa Ratnasari, Eka Rezeki, Sri Indah Rizki Nurfita, Nisa Rizkina, Miftha Safana, Alya Safitri, Tsamara Nayla Sarina Br. Barutu, Desy Septika, Edya Nashwa Sholeha, Putri Simangunsong, Samaria Sirait, Netty Julianti Siti Nur Hidayah, Siti Nur Siti Nurani Siti Zahara Sitorus, Atika Zuhra Sitorus, Atikah Zuhra Sudirmanto, Sudirmanto Sukemi Sukemi Suminar, Erni Ratna Syahputri, Andini Tamba, Rani Tampubolon, Merna Gletesya Wa Mina La Isa Wahyuni, Annisa Wan Fachruddin Wati, Della Syaras Yolanda, Nabila Zahrani, Vista