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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JKM (Jurnal Kebidanan Malahayati) JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Placentum: Jurnal Ilmiah Kesehatan dan Aplikasinya Accounting and Business Journal Jurnal Bisnis Mahasiswa CHEDS: Journal of Chemistry, Education, and Science Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Ilmu Gizi dan Dietetik Jurnal Manajemen, Akuntansi, Ekonomi Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Jurnal Pengabdian Bukit Pengharapan Journal Of Medicine And Health Sciences (Medisci) Educational Studies and Research Journal Jurnal Manajemen dan Administrasi Antartika Jurnalistik dan Media Jurnal Ilmiah Mahasiswa & Penelitian Keperawatan Midwifery Journal Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies
Nur Aliah, Nur
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Medicine & Pharmacology Nursing Public Health Social Sciences Other

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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.
PENGEMBANGAN MEDIA WORDWALL BERBASIS CANVA UNTUK MENINGKATKAN MINAT BELAJAR SISWA KELAS IV MI NURUL HASANAH KOTA MAKASSAR Aliah, Nur; Rohana; Ahmad Syawaluddin
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.46712

Abstract

This study aims to develop a Canva based Wordwall learning media and analyze its feasibility and effectiveness in increasing the learning interest of fourth-grade students at MI Nurul Hasanah, Makassar City. The method used in this study is Research and Development (R&D) with the ADDIE development model which includes the stages of analysis, design, development, implementation, and evaluation. The research subjects consisted of 22 fourth-grade students and 1 class teacher. Data were collected through questionnaires, interviews, and documentation. Qualitative data were obtained from suggestions and input from material experts, media experts, and respondents, while quantitative data were analyzed using a Likert scale and descriptive analysis. The results of the study indicate that students' need for learning media is in the high category, with 72.73% of students categorized as very needy and 27.27% categorized as needy. The resulting product is a Canva-based Wordwall learning media that was systematically developed according to the ADDIE stages. The results of the feasibility test show that the media is categorized as very feasible, with a percentage of assessment by material experts of 85.93% and media experts of 89.58%. In addition, the use of this media has been proven to increase student learning interest, as indicated by an increase in scores from 1105 before use to 1705 after use. It can be concluded that the Canva-based Wordwall media is feasible and effective to be used as an interactive learning alternative to increase student learning interest in science subjects in elementary schools.
Trend Analysis of Financial Ratios to Assess the Financial Performance of Construction Companies Listed on the Indonesia Stock Exchange During the 2020–2024 Period Nurhanipah, Nurhanipah; Rangkuti, Muhammad Ihsan; Aliah, Nur
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11011

Abstract

This study examines the financial performance of profitable construction companies in Indonesia through trend analysis of key financial ratios, namely liquidity, profitability, and solvency. The study focuses on construction companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. A descriptive quantitative method with a financial ratio trend analysis approach is employed to assess changes in financial performance and identify potential future financial risks. The findings reveal that PT Adhi Karya Tbk shows an increasing trend in both the current ratio and net profit margin; however, these ratios remain below generally accepted benchmark standards. In contrast, the company’s debt to asset ratio demonstrates a declining trend and has reached an acceptable level, indicating an improvement in capital structure. PT Total Bangun Persada Tbk experiences a declining trend in its current ratio, which does not meet liquidity standards, while its net profit margin recovers and shows a positive trend after a decline in 2022. Although its debt to asset ratio increases, it remains within a favorable range. PT Pembangunan Perumahan (Persero) Tbk records an improvement in its current ratio, reflecting better liquidity, but its net profit margin exhibits a downward trend. The company’s debt to asset ratio decreases but remains above 50 percent, indicating relatively high leverage. Overall, the financial performance of the three companies varies and has not fully met ideal financial standards, highlighting the importance of improving liquidity, profitability, and leverage management to strengthen financial stability and competitiveness in the Indonesian construction industry.
HIPNOSI (Lactation Hypnosis) for Improving Breast Milk Production Widayanti, Wiwin; Sari, Vianty Mutya; Aliah, Nur; Tonasih, Tonasih
Placentum: Jurnal Ilmiah Kesehatan dan Aplikasinya Vol 10, No 3 (2022): Special Issue
Publisher : Program Studi Kebidanan Fakultas Kedokteran Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/placentum.v10i3.66570

Abstract

Background: Problems can arise during the breastfeeding process, including the release of breast milk. Problems with breastfeeding can have an impact on the mother's psychology, which greatly affects the work of the hormone oxytocin. HIPNOSI (Lactation Hypnosis) is a solution to overcome the problem of breastfeeding by programming positive suggestions to stimulate the release of the hormone oxytocin, and lactation problems can be resolved. This study aim was to determine the effect of HIPNOSI (Lactation Hypnosis) for improving the breast milk production in health care centers in Cirebon area.Methods: This type of research is a quasi-experimental, post-test only design with a control group, respondents are breastfeeding mothers. The research sample used the determination of sample size in a simple experimental study of 30 respondents  who were divided into treatment and control groups. Sampling used consecutive sampling, milk production was measured once, data was analyzed using the Mann-Whitney test.Results: Univariate analysis showed that most of the milk output in the intervention group was 15 ml, 16.5 ml, 18 ml, 39 ml, 81 ml, respectively 100%. While the milk output in the control group was mostly 2.5 ml, 5 ml, 6.5 ml, respectively 100%. Statistical test results obtained p value = 0.001 means that there is an effect of the HIPNOSI (Lactation Hypnosis) method on breastfeeding.Conclusion: HIPNOSI (Lactation Hypnosis) method has an effect in helping to expedite the release of breast milk and can produce more milk production
Co-Authors Abdullah, Noor Marini Haji Adiman, Sumardi Agustia, Mira Ahmad Syawaluddin 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 Nurhanipah, Nurhanipah Nurhasanah Nurhasanah 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 Rangkuti, Muhammad Ihsan Ratnasari, Eka Rezeki, Sri Indah Rizki Nurfita, Nisa Rizkina, Miftha Rohana Safana, Alya Safitri, Tsamara Nayla Sari, Vianty Mutya 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 Sukemi Sukemi Suminar, Erni Ratna Syahputri, Andini Tamba, Rani Tampubolon, Merna Gletesya Tonasih, Tonasih Wa Mina La Isa Wahyuni, Annisa Wan Fachruddin Wati, Della Syaras Widayanti, Wiwin Yolanda, Nabila Zahrani, Vista