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PERSEPSI ETIS PENGHINDARAN PAJAK DI INDONESIA: FAKTOR PENENTU DAN KONSEKUENSI KEPATUHAN PAJAK SUKARELA Amna, Amna; Jacob, Muhammad Salman Alfansuri; Thahir, Fera Firyal; Dewi, Mega Arisia; Burhanuddin, Burhanuddin
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13066

Abstract

Abstrak Perbedaan persepsi mengenai penghindaran pajak didasari oleh penilaian moral individu. Penilaian moral mencerminkan kemampuan individu untuk menentukan tindakan etis. Penelitian ini bertujuan untuk menguji faktor persepsi etis terhadap penghindaran pajak dan pengaruh persepsi etis terhadap kepatuhan pajak. Survei dilakukan terhadap 150 responden. Data tersebut kemudian diolah dengan software SEM sebagai alat analisis. Berdasarkan hasil pengujian data yang dilakukan menunjukkan bahwa: H1: Relativisme mempunyai pengaruh positif terhadap persepsi etis penghindaran pajak. H2: Idealisme mempunyai pengaruh negatif yang signifikan terhadap persepsi etis penghindaran pajak. H3: Religiusitas berpengaruh terhadap persepsi etis penghindaran pajak dan yang terakhir H4: Persepsi etis penghindaran pajak berpengaruh negatif terhadap kepatuhan pajak sukarela. Kata Kunci: Pajak, Kepatuhan Pajak Sukarela, Persepsi Etis Penghindaran Pajak
Building Community Resilience through Adaptive Governance: An Institutional Approach in Gorontalo Zukri, Ahmad; Amna, Amna; Mauliana, Dina
Adaptive Governance Research Vol. 2 No. 2 (2025): Adaptive Governance Research
Publisher : Pemuda Peduli Publikasi Insan Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71435/685967

Abstract

Purpose: This study aims to explore the role of adaptive governance in enhancing community resilience in Gorontalo, particularly focusing on the management of Lake Limboto. The research investigates how governance structures, community engagement, and institutional capacity contribute to building resilience against environmental and socio-economic challenges. Subjects and Methods: The research employs a mixed-methods approach, combining qualitative interviews, surveys, and participatory observations. Key stakeholders, including local government officials, community leaders, and residents, were involved to assess the effectiveness of governance structures and community engagement in resilience-building efforts. Results: Findings show that while adaptive governance has improved institutional capacity and social capital, significant challenges remain, including poor coordination among stakeholders, limited resources, and insufficient public participation. The community’s awareness of flood risks was mixed, highlighting the need for targeted awareness campaigns. Institutional challenges, such as resource shortages and fragmented responses, hinder effective governance. Conclusions: Strengthening collaboration among stakeholders, increasing resource mobilization, and enhancing public participation are critical for improving governance effectiveness. Additionally, ongoing efforts to bolster economic stability and environmental sustainability are essential for long-term community resilience and effective adaptation to future challenges.
Community Socialization and Empowerment through Pineapple Stick Processing and Marketing in Jurusen Village, Central Aceh: Sosialisasi dan Pemberdayaan Masyarakat melalui Pengolahan Stik Nanas dan Pemasarannya di Desa Jurusen Aceh Tengah Kamarudin, Anna Permatasari; Dewi, Ratna; Asry, Lenawati; Asri, Rahmadi; Jalil, Abd; Amna, Amna
Room of Civil Society Development Vol. 5 No. 1 (2026): Room of Civil Society Development
Publisher : Lembaga Riset dan Inovasi Masyarakat Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59110/rcsd.869

Abstract

Jurusen Village is one of the main pineapple-producing areas in Pegasing, Central Aceh. However, pineapples are predominantly sold fresh, which poses a high risk of post-harvest losses due to their perishable nature. Processing pineapples into more durable products, such as pineapple sticks, offers a potential solution to increase value and reduce losses. This community service program aimed to empower housewives by providing socialization and introductory training on processing fresh pineapples into pineapple sticks to enhance added value and income potential.The program employed a socialization-based approach involving 14 housewives affiliated with the local Majelis Taklim. Activities included lectures, discussions, and evaluations using pre-test and post-test instruments to assess knowledge changes, complemented by participant satisfaction surveys.The results showed a measurable increase in participants’ knowledge, with post-test scores improving by approximately 28–78% compared to pre-test results. Participants also recognized the potential of processed pineapple products as culinary items and local souvenirs that could contribute to household income. Evaluation results indicated high satisfaction, particularly regarding the relevance, clarity, and usefulness of the materials. The program effectively enhanced participants’ knowledge and awareness of pineapple processing as an initial step toward sustainable community empowerment. Further technical training and marketing assistance are recommended to support commercialization.
Community Socialization and Empowerment through Pineapple Stick Processing and Marketing in Jurusen Village, Central Aceh: Sosialisasi dan Pemberdayaan Masyarakat melalui Pengolahan Stik Nanas dan Pemasarannya di Desa Jurusen Aceh Tengah Kamarudin, Anna Permatasari; Dewi, Ratna; Asry, Lenawati; Asri, Rahmadi; Jalil, Abd; Amna, Amna
Room of Civil Society Development Vol. 5 No. 1 (2026): Room of Civil Society Development
Publisher : Lembaga Riset dan Inovasi Masyarakat Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59110/rcsd.869

Abstract

Jurusen Village is one of the main pineapple-producing areas in Pegasing, Central Aceh. However, pineapples are predominantly sold fresh, which poses a high risk of post-harvest losses due to their perishable nature. Processing pineapples into more durable products, such as pineapple sticks, offers a potential solution to increase value and reduce losses. This community service program aimed to empower housewives by providing socialization and introductory training on processing fresh pineapples into pineapple sticks to enhance added value and income potential.The program employed a socialization-based approach involving 14 housewives affiliated with the local Majelis Taklim. Activities included lectures, discussions, and evaluations using pre-test and post-test instruments to assess knowledge changes, complemented by participant satisfaction surveys.The results showed a measurable increase in participants’ knowledge, with post-test scores improving by approximately 28–78% compared to pre-test results. Participants also recognized the potential of processed pineapple products as culinary items and local souvenirs that could contribute to household income. Evaluation results indicated high satisfaction, particularly regarding the relevance, clarity, and usefulness of the materials. The program effectively enhanced participants’ knowledge and awareness of pineapple processing as an initial step toward sustainable community empowerment. Further technical training and marketing assistance are recommended to support commercialization.
Sosialisasi dan Edukasi Budidaya dan Prospek Ekonomi Buah Alpukat (Persea americana) di Desa Wih Terjun Pegasing Aceh Tengah Ratnawati, Ratnawati; Kamarudin, Anna Permatasari; Yusnadi, Alja; Basyirah, Basyirah; Ramiati, Ramiati; Suratman, Bambang; Amna, Amna; Amiruddin, Amiruddin; Zainuddin, Zainuddin; Subayu, Arya; Frasiska, Widiya; Rejeki, Desi
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

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

Abstract

Wih Terjun is one of the villages located in Pegasing Subdistrict, Central Aceh. Its environmental conditions, situated in mountainous and hilly areas, are highly suitable for cultivating avocado plants. The purpose of this Community Service (PkM) activity was to provide socialization and education to the community of Wih Terjun Village regarding the cultivation and economic prospects of avocado fruit (Persea americana).The partners participating in the program consisted of 22 individuals, including housewives and teenage girls. The tools and materials used were glass cups, plastic cups, toothpicks, tissue paper, and a water spray bottle. The materials included water and avocado seeds. The results of the PkM implementation showed an increase in participants’ knowledge about avocado plants, including their benefits and properties. The advantages of avocados is their high nutritional content, which can help prevent stunting. In conclusion, through this PkM activity, the community is now able to plant and cultivate avocado plants using either the water method or soil media. This method is simple and can be practiced by anyone.
Ekonomi Sirkular dengan Edukasi Limbah Cangkang Telur menjadi Pupuk Organik di Desa Wih Terjun, Pegasing, Aceh Tengah Kamarudin, Anna Permatasari; Yusnadi, Alja; Susanti, Zulida; Yuniara, Ridha; Amna, Amna; Fibriana, Rahmi; Sabri, Sabri; Sukanto, Sukanto; Efendi, Muhsin; Noviandi, Idham; Fachri, Husni
Jurnal Pendidikan Tambusai Vol. 10 No. 1 (2026)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v10i1.36970

Abstract

Limbah atau sampah merupakan hal serius yang perlu ditangani. Salah satu hasil limbah rumah tangga adalah cangkang telur. Cangkang telur merupakan limbah organik yang kandungannya mempunyai banyak khasiat. Salah satu diantaranya dapat memberikan kesuburan pada tanah. Maka tujuan dari Pengabdian kepada Masyarakat adalah memanfaatkan limbah organik berupa cangkang telur menjadi pupuk cangkang telur. Pupuk ini dapat diaplikasikan dalam keadaan kering atau basah. Metode yang dilakukan adalah ceramah dan demonstrasi. Mitra yang hadir pada program ini adalah ibu-ibu rumah tangga sebanyak 21 orang. Hasil dari Pre-Test dan Post-Test menunjukkan bahwa mitra telah mengalami perubahan pengetahuan ke arah yang lebih positif. Sehingga diharapkan mitra dapat melakukan proses pembuatan pupuk cangkang telur secara mandiri. Hasil evaluasi menunjukkan bahwa kebanyakan mitra menilai atas pelaksanaan program PkM ini dengan positif. Mitra akan mengikuti program yang sama apabila diadakan lagi dengan berbagai tema lainnya, Selama pelaksanaan PkM ini mitra terlihat sangat antusias. Harapannya mitra dapat membuat sendiri pupuk cangkang telur dan memasarkannya secara bersama-sama. Sehingga dapat tercipta ekonomi sirkular yang dapat memberikan pendapatan tambahan pada masyarakat setempat.
Efektivitas Penerapan Strategi Pembelajaran Peningkatan Kemampuan Berfikir Dalam Meningkatkan Berfikir Kritis Siswa Pada Mata Pelajaran Pendidikan Agama Islam Magfiroh, Jannatul; Putri, Ais Kamila; Arofik, Arofik; Hasanah, Iswatun; Amna, Amna
Kariman: Jurnal Pendidikan Keislaman Vol. 12 No. 2 (2024): Pendidikan dan Keislaman
Publisher : Institut Kariman Wirayudha Sumenep

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52185/kariman.v12i2.1080

Abstract

The effectiveness of implementing learning strategies to improve students' critical thinking skills in Islamic Religious Education at Al-Muarraf Bicorong Junior High School (SMP), aims to determine the effectiveness of implementing learning strategies to improve students' critical thinking skills and to determine the improvement of students' critical thinking skills in Islamic Religious Education. This study addresses two key issues: first, how effective is the implementation of learning strategies to improve students' critical thinking skills in Islamic Religious Education at Al-Muarraf Bicorong Junior High School (SMP), Pakong, Pamekasan? Second, the supporting and inhibiting factors in using learning strategies to improve students' critical thinking skills in Islamic Religious Education. This study employed a descriptive qualitative approach, with the results obtained in the form of descriptive data. The data sources were the principal, Islamic Religious Education teachers, and students. Data analysis was conducted using descriptive qualitative methods, including data reduction and presentation. The results of the research that the researcher has conducted are found that first, the strategy is effective because students can explain with students' understanding according to their own experiences and can express their opinions freely so that the class situation becomes effective and conducive, in following Islamic Religious Education learning students do not feel bored and are better able to understand the theory conveyed by the teacher. Second, supporting factors include, the willingness and curiosity of students in following learning, and the enthusiasm of students in learning and the mastery of teachers in managing the class so that it runs conducively. Meanwhile, the inhibiting factors in the use of learning strategies to improve thinking skills are the lack of awareness of students about the importance of formal education, the state of students who are tired or sleepy, and the lack of self-confidence of students.
Co-Authors A B, Subhan Afriyandi, Reza Agustina , Via Ajeng Intan Legi Novita Sarip Amiruddin Amiruddin Anna , Anna Permatasari Kamarudin Antari, Diana Nofia Arofik, Arofik AS, Amru Bin Asri, Rahmadi Asri, Rahmadi Asri Asry, Lenawati Aswad, Hajar BAMBANG SURATMAN Basyirah, Basyirah Budiarni, Rini Burhanuddin Burhanuddin Cucu Hodijah Delfianis, Neni Delvia, Delvia diana, Rahma Erna Erna, Erna Fachri, Husni Farhan Hamdalah Fatma, Mawarni Fibriana, Rahmi Frasiska, Widiya Hairunnas, Hairunnas Harahap, Viana Safrida Hidayah, Irna Hidayat, Anwar Inike fatanah, Inike fatanah Iswatun Hasanah Jacob, Muhammad Salman Alfansuri Jalil, Abd Kamarudin, Anna Permatasari Khadijah , Khadijah Khairani, Elisa Lenawati Asry M. Yogi Riyantama Isjoni Magfiroh, Jannatul Mah, Hijrah Masri , Masri Ramadhan Mauliana, Dina Mega Arisia Dewi Mubara, Ilham Muhsin Efendi Muhtadi Muhtadi Nabil, M. Aufan Novandi, Idham Noviandi, Idham Purnama, Rizskywan putri salsabila Putri, Ais Kamila Rahayu, Hilda Sri Rahmadi Asri Ramiati Ramiati Ratna Dewi Ratna Dewi Ratnawati Ratnawati Rejeki, Desi Rejeki, Seri Riska Yurianda Sabri Sabri Sansiska, Yela Amelia Saputra, Whin Temas Mico Saputra Septina Maulia Putri Subayu, Arya Suhardi, Muhamad Sukanto Sukanto Suknah, Suknah Susanti, Zulida Susanti, Zulida Susanti Syahidin Syahidin, Syahidin Teguh, Jumaris Thahir, Fera Firyal Wahyun, Maulia Whin Themas Mico Saputra Yuniara, Ridha Yuniara, Ridha Yuniara Yusnadi, Alja Zainuddin, Zainuddin Zainudin Zohratuddini, Dira Zukri, Ahmad zulfa, Ira Zulida Susanti