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Insentif Pajak Sebagai Strategi UMKM Binaan Dalam Menghadapi Dampak Covid-19 Di Kota Bandung Wawan Hermawan; Muhammad Firman; Joko Joko
Jurnal Inovasi Masyarakat Vol. 2 No. 3 (2022): Jurnal Inovasi Masyarakat
Publisher : LP2M Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/jim.vol2.iss3.2022.1093

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan memberikan pemahaman mengenai kebijakan pemerintah mengenai pemberian insentif pajak; pemahaman atas masa pembayaran, penyetoran dan pelaporan pajak; dan perhitungan atas pph (pajak penghasilan). kegiatan pengabdian ini dilaksanakan kepada masyarakat melalui metode ceramah, tutorial, dan diskusi. Target materi pada kegiatan penyuluhan PKM tercapai dengan cukup baik, dapat dilihat dari hasil pemahaman dari materi kegiatan. Untuk menerapkan hasil dari kegiatan masih diperlukan UMKM binaan di sektor kuliner dan fashion dapat melaksanakan pengadministrasian keuangan yang baik, merencanakan strategi keuangan yang baik dan perencanaan perpajakan tepat guna dan tertib administrasi.
Pengaruh Model Pembelajaran Berbasis Kemampuan terhadap Hasil Belajar Mahasiswa Perguruan Tinggi Muhammad Fajar Firdausyi; Dede Kurniawan; Wawan Hermawan; Ria Rahmawati
Journal on Education Vol 2 No 4 (2020): Journal on Education: Volume 2 Nomor 4 Tahun 2020
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v2i4.4314

Abstract

This research examines the extent of the influence of ability-based learning models on student learning outcomes in higher education. This research was carried out using a literacy approach or often called literature study using secondary data in the form of books and also reference sources from previous researchers which have been published in journals, both national and international. The ability-based learning model has a positive impact on student learning outcomes in higher education. With a focus on developing practical skills, conceptual understanding, and critical thinking abilities, this approach helps students become better prepared to face real-world demands after graduation. Therefore, universities need to consider using ability-based learning models in an effort to improve the quality of brand education. Several opportunities for further research related to ability-based learning can be carried out on the grounds of Educational Evolution, Attention to 21st Century Skills, Emphasis on Deep Learning Outcomes, Variations in Application, Increasing Student Motivation, Evaluation of the Impact of Technology and the Need to Improve the Quality of Education.
Pendekatan Hukum terhadap Isu-isu Lingkungan dalam Pembangunan Berkelanjutan: Tantangan dan Prospek Dede Kurniawan; Wawan Hermawan; Isep Sunandi; Sabrina Zidni Fadhila
Journal on Education Vol 3 No 4 (2021): Journal on Education: Volume 3 Nomor 4 Tahun 2021
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v3i4.4316

Abstract

The research carried out aims to provide a comprehensive explanation of the challenges and prospects related to legal approaches to environmental problems in sustainable development. This research uses a theoretical approach using secondary data in the form of previous research which strengthens the concepts and theories that are the focus of the problem in this research. By conducting this research, it was found that a legal approach in dealing with environmental problems in sustainable development is an important component in efforts to protect our planet, promote justice, and achieve sustainable development goals. But this approach also highlights a number of complex challenges. Several findings and conclusions from the results of the study regarding the challenges and prospects of this legal approach, namely the challenges of a legal approach to environmental problems and the use of legal innovations such as carbon trading and tax incentives for renewable energy can accelerate the transition to renewable energy. sustainable economy. By working together, communities can play a critical role in creating a more sustainable and equitable future for everyone. The findings obtained provide in-depth insight into the legal complexities and challenges in addressing environmental problems in the context of sustainable development, as well as providing insight into how law can become a more effective tool in protecting the environment in the future.
Local Wisdom-Based Character Education in the Sundanese Family Environment: A Study of the Cireundeu Indigenous Community in Cimahi City Wawan Hermawan; Mukmin Mugni Sehabudin; Revita Yanuarsari
Attractive : Innovative Education Journal Vol. 8 No. 2 (2026): Attractive : Innovative Education Journal
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/aj.v8i2.2785

Abstract

This study aims to describe the Sundanese local wisdom values instilled within the family environment, the role of families in character education, the process of character internalization through cultural activities, and the challenges faced in its implementation within the Cireundeu Indigenous Community of Cimahi City. The study employed a qualitative approach using a case study method. Research participants consisted of traditional leaders, parents, children/adolescents, and community leaders selected through purposive sampling. Data were collected through in-depth interviews, observations, and documentation studies. Data analysis employed the interactive model of Miles, Huberman, and Saldaña, including data reduction, data display, and conclusion drawing. The findings reveal that character education within the Cireundeu Indigenous Community is implemented through the internalization of Sundanese local wisdom values such as silih asih (mutual affection), silih asah (mutual learning), silih asuh (mutual guidance), sabilulungan (mutual cooperation), courtesy, responsibility, simplicity, and gratitude. Families function as educators, role models, motivators, and supervisors in shaping children's character. The internalization of character values is strengthened through children's participation in cultural and social activities within the indigenous community. The resulting character traits include politeness, responsibility, social concern, independence, simplicity, and appreciation of local culture. Despite challenges posed by digital technology, social media, and cultural globalization, the Cireundeu community has successfully maintained its cultural values through the philosophy of Ngindung ka Waktu, Mibapa ka Jaman, which emphasizes adapting to changing times without losing cultural identity. This study concludes that character education based on Sundanese local wisdom within the family environment serves as an effective model for shaping the character of younger generations while preserving local cultural sustainability.
IMPLEMENTASI PENDEKATAN ANDRAGOGI DALAM PEMBELAJARAN PAKET B DI PKBM CITRA PRIANGAN Wawan Hermawan; Diska Listianti; Rendi Kurniawan; Sherin Deviana Andara; Zahid Alhilmy
Indonesian Journal of Social Science and Education (IJOSSE) Vol. 2 No. 2 (2026): Vol 2. No. 2 Edisi Mei 2026
Publisher : JCI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/ijosse.v2i2.2816

Abstract

Equality education through the Package B Program at PKBM has an important role in providing educational services for people who cannot access formal education. The diverse characteristics of learning residents require the application of appropriate learning approaches, one of which is through the andragogi approach. This study aims to analyze the implementation of the andragogy approach in Package B learning at PKBM Citra Priangan, identify its supporting and inhibiting factors, and determine its impact on the involvement of learning residents. The research uses a qualitative approach with a descriptive method. Data were collected through observation, semi-structured interviews, and documentation, then analyzed using Miles, Huberman's model. The results of the study show that the principles of andragogy have been applied through experiential learning, participatory methods, learning flexibility, and the development of life skills programs. Supporting factors include family culture, tutor competence, and learning flexibility, while inhibiting factors are limited facilities, learning environment conditions, and heterogeneity of learning residents. The implementation of andragogy has been proven to increase the participation, motivation, and involvement of learning residents in the learning process. Thus, the andragogy approach effectively supports the implementation of Package B learning that is more relevant to the needs of learning residents
ANALISIS MANAJEMEN PEMBERDAYAAN MASYARAKAT MELALUI PROGRAM PENDIDIKAN KESETARAAN PAKET C DI PKBM BUANA MEKAR Wawan Hermawan; Ardyanto Saputra; Rifki Permana Putra; Nadila Nuraini; Siti Azzahra Fauziah Triyanto
Indonesian Journal of Social Science and Education (IJOSSE) Vol. 2 No. 2 (2026): Vol 2. No. 2 Edisi Mei 2026
Publisher : JCI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/ijosse.v2i2.2818

Abstract

Non-formal education plays an important role in providing educational services to communities unable to complete formal education. One form of non-formal education that serves as an alternative education is the Package C Equivalency Education Program. This study aims to analyze the implementation of the community empowerment management function through the Package C Equivalency Education Program at PKBM Buana Mekar Baleendah using the POAC (Planning, Organizing, Actuating, and Controlling) management approach. The study used a descriptive qualitative method with the research location at PKBM Buana Mekar, Bandung Regency. The research subjects consisted of PKBM managers, tutors, and Package C learners. Data collection techniques were carried out through observation, interviews, and documentation. Data analysis used the stages of data reduction, data presentation, and drawing conclusions. The results of the study indicate that the planning function has been carried out through identifying community needs and preparing flexible learning programs. The organizing function is seen from the division of tutor tasks and a clear organizational structure. The implementation function is carried out through andragogy-based learning with lectures, discussions, questions and answers, and skills practice methods. Meanwhile, the supervisory function is carried out through learning evaluation, attendance monitoring, andsupervision of skills practice. Although the program's implementation has been quite successful, several obstacles remain, such as limited digital learning media, unstable student attendance rates, and suboptimal utilization of practical facilities. Overall, the Package C Program at Buana Mekar Community Learning Center (PKBM) has systematically implemented management functions to support the community empowerment process through equivalency education
PEMBERDAYAAN KELOMPOK TANI HUTAN GIRI PUSPA MELALUI PELATIHAN PENGELOLAAN WISATA ALAM BERBASIS MASYARAKAT Wawan Hermawan; Andi Sukandi; Iifan Auchep Venkatanathan
Indonesian Journal of Social Science and Education (IJOSSE) Vol. 2 No. 2 (2026): Vol 2. No. 2 Edisi Mei 2026
Publisher : JCI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/ijosse.v2i2.2844

Abstract

Community-based nature tourism development is an important strategy for community empowerment that can enhance local economic welfare while supporting environmental sustainability. However, the success of community-based tourism management largely depends on the capacity of human resources and local institutions. This study aims to analyze the role of community-based nature tourism management training in improving individual capacities and strengthening the institutional capacity of the Giri Puspa Forest Farmer Group (Kelompok Tani Hutan/KTH) as the manager of Lembah Puspa Educamp in West Bandung Regency. This research employed a qualitative approach using a case study method. Research informants consisted of the group leader, management board members, KTH members, training facilitators, and tourism development partners selected through purposive sampling. Data were collected through in-depth interviews, observations, and document analysis, and analyzed using the interactive model of Miles, Huberman, and Saldaña, including data condensation, data display, and conclusion drawing. The findings reveal that the training contributed significantly to improving participants’ competencies in tour guiding, visitor services, tourism safety, environmental interpretation, and digital marketing. Furthermore, the training strengthened institutional capacity through enhanced coordination, task distribution, member participation, and collective decision-making processes. The program also supported the implementation of Community Based Tourism (CBT) principles, as reflected in increased community involvement in tourism management and destination development. Nevertheless, several challenges remain, including limited funding, inadequate supporting facilities, and unequal competency levels among group members. The study concludes that training serves as a strategic instrument for community empowerment and institutional strengthening to support sustainable community-based nature tourism management
PENGUATAN AKSES DAN PARTISIPASI WARGA BELAJAR MELALUI PROGRAM PENDIDIKAN KESETARAAN DI PKBM MINDA UTAMA KOTA BANDUNG Wawan Hermawan; Iifan Auchep Venkatanathan; Andi Sukandi
Indonesian Journal of Social Science and Education (IJOSSE) Vol. 2 No. 2 (2026): Vol 2. No. 2 Edisi Mei 2026
Publisher : JCI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/ijosse.v2i2.2845

Abstract

Equivalency education is one of the nonformal education services that plays an important role in expanding educational access for individuals who are unable to complete formal education. The success of equivalency education programs is determined not only by the availability of educational access but also by learners’ participation in the learning process. This study aims to analyze the strengthening of educational access and learner participation through the equivalency education program at PKBM Minda Utama, Bandung City. The study employed a qualitative approach using a case study method. Data were collected through in-depth interviews, observations, and document analysis involving PKBM managers, tutors, and learners. Data analysis was conducted using the interactive model of Miles, Huberman, and Saldaña, consisting of data condensation, data display, and conclusion drawing. The findings indicate that educational access was strengthened through flexible learning schedules, simplified administrative requirements, and continuous program socialization to the community. Learner participation was reflected in active engagement during learning activities, supported by communicative, contextual, and needs-based learning approaches. The success of the program was supported by managerial commitment, tutor competence, and increasing public awareness of the importance of education, while economic constraints, work demands, and limited facilities remained challenges. The study concludes that educational access and learner participation are interrelated dimensions that determine the success of equivalency education programs. Therefore, strengthening both dimensions should be viewed as an integrated effort to improve the effectiveness of equivalency education and support lifelong learning