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Reporting Application of Groundwater Use Volume by Industrial Taxpayers: Case Study on One of The Services in Bandung District Ananta, Wulan Avisenia; Sudrajat, Asep; Dianto, Aris; Fahmi, Miftah; Damayanti, Resti Aulia
Informatics Management, Engineering and Information System Journal Vol. 1 No. 2 (2023): Informatics Management, Engineering and Information System Journal
Publisher : LPPM STMIK Mardira Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56447/imeisj.v1i2.252

Abstract

The Bandung District's Regional Revenue Agency (BAPENDA), primarily tasked with managing local taxes, currently utilizes computer technology for most of its operations, albeit not to its full potential. Currently, manual techniques that utilize paper are still utilized to report the amount of groundwater consumption by taxpayers. As a result, this can affect the accurate computation of groundwater taxes and lead to delays in distributing information regarding groundwater taxes. This study aims to develop an application that enables taxpayers to report the amount of groundwater they use efficiently. This application will also facilitate the access of groundwater usage reports by Tax Division I, hence enhancing convenience. The Final Project utilizes a descriptive research methodology, whereas the system development process employs OOAD (Object-Oriented Analysis and Design). This application system is designed using the PHP programming language and utilizes the MySQL XAMPP database. The chosen framework is CodeIgniter due to its extensive range of capabilities that facilitate the creation of robust and high-performing web applications. To summarize, this research has effectively developed an application that allows taxpayers in the Bapenda of Bandung District to submit their groundwater usage volume. This application simplifies the reporting procedure for taxpayers and assists Tax Division I in accessing groundwater usage statistics.
Komunikasi Dalam Manajemen Pada Implementasi Kurikulum Merdeka Dianto, Aris; Kusen; Sumarto; Valentine, Femalia
Dirasah : Jurnal Studi Ilmu dan Manajemen Pendidikan Islam Vol 7 No 1 (2024): DIRASAH
Publisher : Institut Agama Islam (IAI) Faqih Asy'ari Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58401/dirasah.v7i1.1092

Abstract

Curriculum change is one of the efforts aimed at improving the quality of education in Indonesia. This study examines communication in educational management and explores the implications of implementing the "Merdeka" curriculum. The purpose of this research is to describe the role of communication in the implications of implementing the "Merdeka" curriculum. This is a qualitative study using a literature review method. Literature data is collected, analyzed, and examined to obtain research results. The findings of this study indicate that the function of communication plays a role in several implications of the implementation of the "Merdeka" curriculum, namely, (1) communication as planning and goal achievement in the aspect of curriculum structure changes; (2) communication as a source of educational information and communication as a controller and coordinator in the aspect of the learning process, and; (3) communication as a source of educational information in the aspect of assessment.
Pengaruh Akuntansi Forensik, Audit Investigatif, Professional Judgment, dan Whistleblower terhadap Pengungkapan Fraud Dianto, Aris
Jurnal Akuntansi Neraca Vol. 1 No. 2 (2023): Agustus
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jan.v1i2.7

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh dari empat faktor utama, yaitu Akuntansi Forensik, Audit Investigasi, Professional Judgment, dan Whistleblower terhadap tingkat pengungkapan kasus kecurangan (fraud) pada Badan Pemeriksa Keuangan Republik Indonesia dalam konteks praktik akuntansi dan audit. Keberadaan kecurangan dalam laporan keuangan perusahaan memiliki implikasi serius terhadap integritas pasar keuangan dan kepercayaan investor. Oleh karena itu, penelitian ini mengambil pendekatan yang komprehensif untuk mengidentifikasi faktor-faktor yang mempengaruhi kemungkinan pengungkapan fraud. Metode penelitian ini melibatkan tinjauan pustaka yang mendalam untuk memahami konsep dan dampak dari Akuntansi Forensik, Audit Investigasi, Professional Judgment, dan Whistleblower terhadap pengungkapan fraud. Selanjutnya, penelitian ini akan menggunakan pendekatan empiris dengan mengumpulkan data dari responden yang terlibat dalam praktik akuntansi dan audit, seperti auditor, akuntan forensik, dan profesional terkait yang ada pada Badan Pemeriksa Keuangan Republik Indonesia. Hasil dari penelitian ini diharapkan dapat memberikan wawasan yang lebih baik tentang bagaimana faktor-faktor ini berkontribusi terhadap pengungkapan fraud. Implikasi praktis dari penelitian ini mencakup peningkatan pemahaman tentang pentingnya penerapan Akuntansi Forensik dan Audit Investigasi dalam mendeteksi dan mencegah fraud. Selain itu, penelitian ini juga diharapkan dapat meningkatkan peran Professional Judgment dalam proses audit, serta memperkuat peran Whistleblower sebagai sumber informasi yang berharga dalam mengungkapkan tindakan kecurangan
Application Of Vat Calculations, PPh Article 22, and PPh Article 23 On the Procurement of Goods/Services: Lagadar Village Office Case Study Fitriani, Nur; Ramlan, Ramlan; Fajar, Ganjar Nurul; Dianto, Aris
Electronic, Business, Management and Technology Journal Vol. 2 No. 1 (2024): Electronic, Business, Management and Technology Journal
Publisher : P3M, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/ebmtj.v2i1.137

Abstract

The Lagadar Village Office still uses a manual approach to calculate taxes on acquiring goods and services. This condition involves using a calculator and recording the calculations in a notebook. Consequently, the Treasurer frequently made errors while performing computations, whether misclassifying the tax type or inaccurately incorporating the tax rate. Moreover, the requirement to input tax computation data again before printing creates a challenge for the Treasurer in locating the necessary information in the notebook for monthly reporting to the leadership. Hence, there is a requirement for a system that can simplify the Treasurer's task of calculating and summarizing the tax data. This project aims to develop apps that can accurately compute value-added tax, income tax 22, and income tax 23 for the acquisition of goods and services. The employed research methodology is the descriptive research method. The system development method employed is the Object-Oriented Analysis and Design (OOAD) model system development method. The system design employs a web programming language integrated with the Codeigniter framework, utilizes a MySQL database, and employs the Visual Studio Code text editor for development purposes. A research study has led to developing an application at the Lagadar Village Office. This application, designed to calculate Value Added Tax, Article 22 Income Tax, and Article 23 Income Tax for procuring goods and services, is a significant step towards more efficient tax calculations. Its purpose is to assist the Treasurer in efficiently calculating, collecting, recording, and reporting tax calculation data, ensuring accurate and organized records in the system. Research-based recommendations for further development of the application include the creation of an application landing page that provides information on taxation. This will enable application users to stay updated on the latest government regulations pertaining to taxation, particularly for Village Offices. This application not only simplifies the Treasurer's tasks but also ensures accurate and up-to-date tax calculations, instilling a sense of optimism for the future of tax management at the Lagadar Village Office.
Pendekatan Pembelajaran Kognitif dalam Pendidikan Kejuruan: Membangun Keterampilan Berpikir dan Problem Solving di Era Industri 4.0 Dianto, Aris; Syapon, Syapon; Mulyani, Nunung; Arbi’ah, Amien
Jurnal Penelitian Multidisiplin Bangsa Vol. 1 No. 6 (2024): November
Publisher : Amirul Bangun Bangsa Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpnmb.v1i6.82

Abstract

Penelitian ini bertujuan untuk mengeksplorasi efektivitas pendekatan pembelajaran kognitif dalam pendidikan kejuruan di SMK Maharati, khususnya dalam membangun keterampilan berpikir kritis dan pemecahan masalah yang relevan dengan kebutuhan Era Industri 4.0. Metode penelitian yang digunakan adalah penelitian deskriptif kuantitatif dengan sampel siswa kelas XII dari program keahlian yang terkait langsung dengan keterampilan industri. Teknik sampling yang diterapkan adalah purposive sampling untuk memastikan keterwakilan dari siswa yang telah mengikuti metode pembelajaran kognitif. Data dikumpulkan melalui angket dan observasi, dengan variabel penelitian meliputi tingkat pemahaman kognitif, kemampuan berpikir kritis, dan keterampilan pemecahan masalah. Analisis data dilakukan menggunakan teknik statistik deskriptif dan uji korelasi untuk melihat hubungan antara pembelajaran kognitif dengan peningkatan keterampilan siswa. Hasil penelitian menunjukkan bahwa pendekatan pembelajaran kognitif memiliki dampak positif yang signifikan terhadap kemampuan berpikir kritis dan pemecahan masalah siswa. Siswa yang terlibat dalam pembelajaran kognitif menunjukkan pemahaman yang lebih dalam terhadap konsep-konsep kejuruan dan mampu menerapkan keterampilan tersebut dalam simulasi situasi industri. Kesimpulannya, integrasi pembelajaran kognitif dalam pendidikan kejuruan di SMK Maharati efektif dalam mempersiapkan siswa dengan keterampilan adaptif dan problem solving yang sangat dibutuhkan di dunia kerja modern. Penelitian ini merekomendasikan perluasan penerapan pembelajaran kognitif di seluruh program keahlian untuk mendukung kesiapan siswa dalam menghadapi tantangan Era Industri 4.0.
Design Of Financial Information System in Web-Based Trading Unit: Case Study of Lerta Rahayu Village Owned Business Entity, Samida Village Septiani, Windi Centia; Sudrajat, Adjat; F, Ganjar Nurul; Dianto, Aris
Electronic, Business, Management and Technology Journal Vol. 2 No. 2 (2024): Electronic, Business, Management and Technology Journal
Publisher : P3M, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/ebmtj.v2i2.169

Abstract

The swift advancement of technology has heightened awareness regarding the significance of employing technology throughout many facets of life, particularly information technology. An example of this is financial information systems, which facilitate efficient data administration within firms. The Village-Owned Enterprise Kerta Rahayu in Samida Village, a nascent institution, encounters difficulties in overseeing its business divisions and financial management, which are still traditionally organized and susceptible to inaccuracies, especially within the trading unit. This study intends to construct a web-based Financial Information System utilizing the Extreme Programming methodology, PHP, MySQL, and the CodeIgniter3 framework. This system aims to enhance efficiency and mitigate the risk of errors in handling financial and inventory data, hence facilitating improved company management. The ramifications of this discovery are substantial. Implementing this Financial Information System will improve transparency and accountability in financial operations, facilitating expedited decision-making via real-time data availability. The system could also be a prototype for other village-owned firms encountering analogous issues, fostering more technology integration in local governance and business administration. This research ultimately aids in formulating sustainable practices that can improve the community's economic welfare. The financial information system comprises four primary participants: the master administrator, the village chief, the general director or chairman of BUMDes, and the BUMDes treasurer. The master administrator oversees the system to guarantee efficient functioning, while the other participants operate as report evaluators.
UPAYA MENINGKATKAN MOTIVASI DAN PRESTASI BELAJAR KOMPETENSI DASAR MENERAPKAN CARA PERAWATAN SISTEM STARTER DENGAN PENERAPAN MEDIA PEMBELAJARAN BERBASIS ANDROID PADA PESERTA DIDIK KELAS XI TEKNIK KENDARAAN RINGAN OTOMOTIF Dianto, Aris
Jurnal Analisis Pendidikan Sosial Vol 2 No 3 (2025): Jurnal Analisis Pendidikan Sosial (JAPS)
Publisher : CV Sintesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to: (1) determine the implementation of Android-Based Learning media implementation in an effort to increase student motivation in PKKR subjects at SMK Prakarya Internasional; (2) Knowing the implementation of Android-based learning media implementation in an effort to improve student achievement in PKKR subjects at SMK Prakarya Internasional. The subjects of this study were students of class XI TKRO at SMK Prakarya Internasional. This type of research is included in the CAR (Classroom Action Research) whose steps are as follows: 1) planning; 2) implementation; 3) observation and; 4) reflection. Retrieval of research data through observation, written tests, and questionnaires with research instruments in the form of: 1) observation sheets; 2) test questions and; 3) questionnaire sheet. Observations were made to measure the implementation of PKKR learning with Android-based learning media. Written tests were conducted to measure learning and student achievement. Questionnaires were given to determine student responses. The data analysis technique for the instrument of observation sheet and questionnaire sheet is using the percentage formula, for the test question instrument using the percentage formula. The results showed that the application of Android-based learning media. in learning Light Vehicle Electrical Maintenance can increase students' motivation and learning achievement. This is based on the acquisition of the average percentage of student achievement in the first cycle of 67.21 and the average student achievement in the second cycle of 71.73. The achievement of the first cycle of KKM is 52.17% and the second cycle of KKM is 82.61%. The results of the observation of student learning activities in the first cycle were 82% on the aspect of paying attention, 34% on the note-taking aspect, 13% on the questioning aspect, 21% on the aspect of answering questions, 43% on the aspect of expressing opinions, 17% on the aspect of discussing the material, and 78% on the aspect of independent learning. The results of the observation of student learning activities in cycle II were 95% on the aspect of paying attention, 56% on the aspect of taking notes, 43% on the aspect of asking questions, 34% on the aspect of answering questions, 52% on the aspect of expressing opinions, 34% on the aspect of discussing the material, and 86% on the aspect of independent learning. In addition, students gave a very positive response to the application of Audio Visual Learning media in Motor Starter learning. This is based on the percentage of the questionnaire results of 95.65% of students responding very positively and 4.35% of students responding positively.
Lingkungan Belajar Abad 21 di Indonesia : Analisis Elemen Kunci, Tantangan dan Strategi Implementasi Dianto, Aris; Hasanah, Uswatun; Darmawan, Darmawan; Arbi’ah, Amien; Laksana, Sigit Dwi
Jurnal Penelitian Multidisiplin Bangsa Vol. 2 No. 3 (2025): Agustus
Publisher : Amirul Bangun Bangsa Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpnmb.v2i3.536

Abstract

Perkembangan teknologi dan tuntutan kompetensi di era globalisasi mengharuskan lembaga pendidikan menciptakan lingkungan belajar yang sesuai dengan kebutuhan abad ke-21. Penelitian ini bertujuan untuk menganalisis penerapan lingkungan belajar abad 21 di SMK Maharati, dengan fokus pada aspek infrastruktur, metode pembelajaran, dan peran guru serta siswa. Metode penelitian menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan studi dokumentasi. Hasil penelitian menunjukkan bahwa SMK Maharati telah mengintegrasikan teknologi dalam pembelajaran, menerapkan model pembelajaran kolaboratif, dan mengembangkan keterampilan berpikir kritis serta kreativitas siswa. Namun, tantangan seperti keterbatasan fasilitas dan kesiapan guru dalam mengadopsi teknologi masih perlu diperhatikan. Studi ini memberikan rekomendasi untuk peningkatan infrastruktur dan pelatihan guru guna mengoptimalkan lingkungan belajar abad 21.