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Lomba Cerdas Cermat Sebagai Metode Inovatif Pengembangan Minat Belajar Siswa SDN Kalisari 1 Surabaya Ramadhani, Achmad Nur; Sitanggang, Klose Margaret Oktavia; Cahyani, Astri; Rizky, Muhammad Alfafa; Harianto, Saefudin Fajar; Rahmatin, Leily Suci
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 8 No 3 (2024): Volume 8 Nomor 3 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v8i3.23562

Abstract

The digital era has brought the challenge of declining interest in learning among elementary school students. To overcome this, innovative learning methods are needed that can increase student learning motivation. This service aims to increase learning interest, knowledge, and academic skills of 4th grade students at SDN Kalisari 1 Surabaya. This activity uses a case study method, data is collected through direct observation during the competition and interviews with homeroom teachers. Results showed that the quiz competition effectively increased students' learning motivation, academic knowledge and critical thinking skills. This activity also encourages achievement, increases self-confidence, and develops quick and precise thinking skills. This method has the potential to be an innovative learning strategy that can be implemented by SD Negeri Kalisari 1 Surabaya.
ANALISIS PERUBAHAN KEBIJAKAN DAN DAMPAKNYA TERHADAP TARIF PPN 11% Sitanggang, Klose Margaret Oktavia; Kiranan, Nanda Wahyu Indah
Jurnal Riset Akuntansi & Keuangan Vol 11 No. 1 Tahun 2025
Publisher : UNIKA Santo Thomas

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

Abstract

The study aims to analyze the policy taken by the government regarding the change in value-added tax rate of 11% and the impact of the policy on society and companies. The qualitative method used to collect data is a literature study, with data sources obtained from secondary sources. The application used is “Publish or Perish” which aims to access relevant journals from Google Scholar with search settings covering the period 2022-2024, with a maximum limit of 100 journals searched. The keywords used in the search were “Value Added Tax”, “COGS Law”, and “11% VAT Rate”. The results found that one of the policies carried out by the government in order to increase state revenue was to increase the value added tax rate to 11%. The policy was carried out because in previous years the government budget had experienced greater expenditure than income or what is commonly called a budget deficit. In addition, the Covid-19 that occurred in Indonesia also worsened state revenues. With the increase in the value-added tax rate, it is able to increase state revenue. However, the increase made the price of basic goods soar, causing inflation to occur.