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All Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal EDUCATIO: Jurnal Pendidikan Indonesia Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Edu Cendikia: Jurnal Ilmiah Kependidikan Brilliance: Research of Artificial Intelligence Jurnal Matematika Integratif Jurnal Perikanan
Pramesti, Retta Farah
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Mathematics Mechanical Engineering Social Sciences Transportation Other

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Pengembangan E-Modul Interaktif pada Mata Kuliah Praktikum Pajak Penghasilan : Development of Interactive E-Modules in Income Tax Practicum Courses Pramesti, Retta Farah; Hanjani, Tantri Annisa; Pratama, Gilar Budi; Purba, Efri Elsridayani
Edu Cendikia: Jurnal Ilmiah Kependidikan Vol. 4 No. 03 (2024): Research Articles, December 2024
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/educendikia.v4i03.5221

Abstract

This study aims to overcome the problem of non-standardized teaching materials and low practical skills of students in the Income Tax (PPh) Practicum course. This challenge impacts the effectiveness of learning and students' readiness to understand and apply the concept of PPh. Therefore, it is necessary to develop innovative, interactive, and relevant teaching materials to improve students' understanding of the material, learning motivation, and practical skills. The practicum module is an important thing to prepare in practicum learning as a tool that supports student learning to be more effective and efficient in understanding the existing material. This study uses the Research and Development (RnD) method with the 4D development model (Define, Design, Develop, and Disseminate). The research stages include needs analysis, interactive module design, development and limited trials on 37 students, and evaluation of the module's feasibility by experts and users. The developed e-module is feasible, with a score of 80% for content quality, learning objectives, and instructional, and 100% for the quality of interactive teaching materials. The level of student satisfaction reached 89.2%, while the quality of the questions was assessed at 91.9%, indicating the module's effectiveness in improving students' understanding, learning motivation, and practical skills. This study successfully developed an interactive-based PPh Practicum e-module, which was feasible and effective in enhancing students' knowledge, motivation, and practical skills. Further research is recommended to expand the module's implementation and integrate tax software to support students' readiness in the world of work.
Studi Literatur : Artificial Inteligence Dalam Dunia Perpajakan Di Indonesia Pramesti, Retta Farah; Emalia, Deasy
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 3 (2024): Artikel riset Periode Nopember 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i3.4661

Abstract

This study aims to examine how the role of AI in the tax system in Indonesia, the challenges and benefits of tax AI and Tax AI seen from the renewal of the Core Tax Administration System (PSIAP) or Core Tax Administration System (CTAS) as the future in the world of taxation. This research is of qualitative type. The population in this study were 10 journals selected based on literature review materials, read and then analyzed. The results showed that AI has great potential in improving efficiency, accuracy and transparency in the tax system in Indonesia. The application of AI technology in taxation in Indonesia can speed up the administrative process, simplify tax reporting and payment and increase compliance for taxpayers in paying taxes. The application of AI in taxation tends to support the digitization of the tax system through initiatives such as the Core Tax Administration System (CTAS) Update so that in the future it can be more responsive and adaptive in the development of government policies in Indonesia. This analysis is based on theoretical and technical aspects without in-depth exploration of the social and economic impacts of AI implementation in taxation in Indonesia.
TAX-CFC (Tax Compliance for Company) as a Strategy to Improve Corporate Taxpayer Compliance Mukti, Meliani; Pramesti, Retta Farah; Indriyani, Novitasari; Mursyida, Dwiratri; Yulianingrum, Nurul
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 1 (2025): Artikel Riset Januari 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i1.1800

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis praktik penghindaran pajak berdasarkan sektor industri di beberapa negara di Asia Tenggara dan mengetahui apa saja strategi untuk meningkatkan kepatuhan pajak bagi Wajib Pajak Badan di beberapa negara di Asia Tenggara khususnya Indonesia dengan pendekatan yang mengacu pada Theory Planned Behavior dan Institutional Theory. Penelitian ini penting dilakukan untuk memberikan pemahaman mendalam mengenai skema praktik penghindaran pajak di beberapa sektor industri di Asia Tenggara, terutama selama pandemi covid-19. Penelitian ini mengadopsi Theory Planned Behavior dan Institutional Theory untuk menganalisis perspektif relevan terhadap perilaku penghindaran pajak. Metode penelitian yang digunakan dalam penelitian ini adalah Generalized Least Squares (GLS) dengan pendekatan analisis deskripsi kuantitatif. Memanfaatkan 77 sampel yang merupakan data perusahaan publik dari Indonesia, Malaysia, Singapura, Filipina dan Thailand dari tahun 2019-2023. Metode pengumpulan data menggunakan purposive sampling, dengan kriteria perusahaan sampel tidak delisting selama periode penelitian. Data diperoleh dari database Rifinitiv Eikon. Hasil penelitian menunjukkan bahwa pengaruh pandemi Covid-19 terhadap praktik penghindaran pajak cenderung netral. Penelitian ini menghasilkan strategi untuk meningkatkan kepatuhan pajak yaitu Tax Compliance for Company dengan pendekatan yaitu: 1. menanamkan kesadaran (instill awareness); 2. meningkatkan kualitas (improve quality); 3. menekankan sanksi (emphasize sanctions). Hasil dari penelitian ini berupa pendekatan strategi Tax Compliance for Company diharapkan memberikan wawasan teoritis baru yang dapat mendukung pengembangan kebijakan perpajakan yang lebih efektif di Asia Tenggara khususnya Indonesia pada masa mendatang, sehingga mendukung tercapainya target Sustainable Development Goals 2030, yang salah satu tujuan utamanya adalah "Pekerjaan Layak dan Pertumbuhan Ekonomi."
IDENTIFICATION OF THE TEMPORAL RELATIONSHIP BETWEEN THERMAL FRONT INTENSITY AND SKIPJACK FISHERIES PRODUCTION LANDED AT PPN TERNATE Pratama, Gilar Budi; Pramesti, Retta Farah; Lady Ayu Sri
Jurnal Perikanan Unram Vol 15 No 2 (2025): JURNAL PERIKANAN
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jp.v15i2.1459

Abstract

The convergence of two oceans in Indonesian waters results in complex oceanographic dynamics, including the formation of thermal fronts. Thermal front areas are rich in nutrients, making them valuable for predicting potential fishing grounds. This study aims to identify the relationship between thermal fronts and skipjack tuna fisheries production landed at PPN Ternate, in order to assess whether thermal front data can be used to predict skipjack tuna fishing grounds in the area. The data utilized consists of fisheries production records and sea surface temperature images obtained from the Terra MODIS satellite. The images were processed using the Single Image Edge Detection (SIED) algorithm to map thermal front areas and measure their intensity. The relationship between thermal front intensity and skipjack tuna production was analyzed using Pearson correlation. The results show that thermal front areas are dynamically distributed around PPN Ternate every month, with increased intensity observed in February-March, July-October, and December. However, Pearson correlation analysis indicates no significant relationship between thermal front intensity and skipjack tuna fisheries production.
ANALISIS EFISIENSI APBN ERA PRABOWO: KAJIAN EKONOMI DAN ANALISIS SENTIMEN PUBLIK Pramesti, Retta Farah; Firdaus, Asno Azzawagama; Yulita, Khairanis; Thoyyibah, Mazraatin
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 2 (2025): Artikel Riset Juli 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i2.2054

Abstract

Studi ini mengevaluasi efisiensi anggaran dalam Anggaran Pendapatan dan Belanja Negara (APBN) 2025, khususnya penghematan Rp306,69 triliun yang dialokasikan untuk mendanai program Makanan Bergizi Gratis (MBG) di bawah pemerintahan Presiden Prabowo Subianto. Pendekatan metode campuran digunakan, menggabungkan analisis kuantitatif (korelasi Pearson dan K-Means Clustering pada data anggaran dan efisiensi dari 78 kementerian/lembaga) dengan analisis sentimen kualitatif-komputasional dari media sosial X (Twitter) menggunakan algoritma Naïve Bayes. Hasil menunjukkan korelasi yang sangat kuat (r = 0,957) antara ukuran anggaran dan efisiensi, tetapi hanya 7 kementerian yang masuk dalam klaster efisiensi tinggi. Analisis sentimen mengungkapkan persepsi publik yang dominan positif terhadap kebijakan MBG, meskipun bias model hadir karena ketidakseimbangan data. Studi ini merekomendasikan lima strategi utama: memperkuat penganggaran berbasis kinerja, memantau program MBG, mengoptimalkan teknologi manajemen anggaran, mendorong partisipasi publik, dan mendiversifikasi pembiayaan inovatif. Secara keseluruhan, temuan tersebut menyoroti pentingnya tata kelola fiskal yang tidak hanya efisien tetapi juga adaptif dan inklusif untuk mendukung pembangunan berkelanjutan.
Pembelajaran interaktif menggunakan breakout room di zoom meeting pada mata kuliah ketentuan umum dan tata cara perpajakan Pramesti, Retta Farah; Hamid, Mey Lina; Purba, Efri Elsridayani; Harared, Bunga Anisah
Jurnal EDUCATIO: Jurnal Pendidikan Indonesia Vol 11, No 1 (2025): Jurnal EDUCATIO: Jurnal Pendidikan Indonesia
Publisher : Indonesian Institute for Counseling, Education and Therapy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/1202525563

Abstract

Perkembangan teknologi dalam era Revolusi Industri 5.0 telah mendorong transformasi pembelajaran dari metode konvensional ke pembelajaran daring. Salah satu platform yang banyak digunakan dalam pendidikan online adalah Zoom Meeting, yang menyediakan fitur Breakout Room untuk meningkatkan interaksi dan diskusi mahasiswa dalam kelompok kecil. Penelitian ini bertujuan untuk mengevaluasi efektivitas Breakout Room dalam pembelajaran mata kuliah Ketentuan Umum dan Tata Cara Perpajakan (KUP) dengan mengukur tingkat pemahaman, kerja sama, serta keterlibatan mahasiswa dalam diskusi akademik. Penelitian ini menggunakan pendekatan kuantitatif dan kualitatifdengan kuesioner berbasis skala Likert dan pertanyaan terbuka yang dikumpulkan dari 49 mahasiswa peserta kelas KUP. Hasil penelitian menunjukkan bahwa 85% mahasiswa merasa metode ini meningkatkan pemahaman mereka terhadap konsep perpajakan, sementara 80% menyatakan lebih nyaman berdiskusi dalam kelompok kecil. Selain itu, 75% mahasiswa merasa bahwa metode ini meningkatkan kerja sama tim dalam menyelesaikan kasus pajak. Namun, masih terdapat tantangan seperti keterbatasan durasi diskusi, koordinasi dalam kelompok, serta preferensi mahasiswa yang lebih nyaman dengan pembelajaran individu. Dengan demikian, penelitian ini merekomendasikan penyesuaian durasi diskusi, kombinasi dengan metode pembelajaran lain, serta evaluasi berkala untuk meningkatkan efektivitas Breakout Room dalam pembelajaran perpajakan. Penelitian selanjutnya dapat mengeksplorasi pengaruh metode ini terhadap hasil akademik mahasiswa secara kuantitatif serta menguji efektivitasnya dalam berbagai mata kuliah lain yang berbasis analisis kasus.
Optimal Control of Monkeypox Transmission Model with the Effect of Hospitalization Inayaturohmat, Fatuh; Pramesti, Retta Farah; Pratama, Gilar Budi; Cahyani, Nita; Hanifah, Aisyah
Jurnal Matematika Integratif Vol 21, No 1: April 2025
Publisher : Department of Matematics, Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jmi.v21.n1.62791.113-122

Abstract

Monkeypox, also known as mpox, is a zoonotic illness caused by the Monkeypox Virus (MPV), which belongs to the Orthopoxvirus genus within the Poxviridae family. According to a WHO report as of September 2023, the virus has spread to numerous non-endemic countries, showing a significant number of cases. The United States reported the highest count, with 4,259 cases. In contrast, Indonesia has reported relatively fewer cases compared to other Southeast Asian nations. Nonetheless, the risk of transmission, particularly through close personal contact, remains a public health concern. This study examined the transmission of monkeypox among human populations using the spread model proposed by previous research. The novelty of this research is the enhancement of the model by introducing hospitalization parameters as a control mechanism, aiming to determine the optimal hospitalization level to minimize the disease's spread. The method used for optimal control is minimum pontryagin principle. The model also consider the asymptomatic and symptomatic infected individuals. There is a transition from asymptomatic to symptomatic individuals. Numerical simulation results show that implementing this control leads to a more rapid decline in the number of symptomatic infected individuals compared to scenarios without control measures.
Profit Prediction for Skincare Resellers Using the Exponential Smoothing Method Cahyani, Nita; Irsyada, Rahmat; Firman, Azharil; Inayaturohmat, Fatuh; Pramesti, Retta Farah
Brilliance: Research of Artificial Intelligence Vol. 5 No. 2 (2025): Brilliance: Research of Artificial Intelligence, Article Research November 2025
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/brilliance.v5i2.6585

Abstract

This research elucidates the application of the exponential smoothing method in forecasting profit figures for Lutfia MS Glow Skincare. This method was chosen due to its capability to adapt data using the alpha value, along with continual refinement based on exponentially smoothed historical averages. With an explanatory purpose, the study collected profit data from 2020 to 2022 at Lutfia MS Glow Skincare. The single exponential smoothing technique was employed to develop a profit prediction system, enabling the identification of sales trends and evaluation through metrics like Mean Absolute Error (MAE) and Mean Squared Error (MSE). The approach offers simplicity in implementation while providing relatively accurate results, especially for short-term forecasting. This makes it particularly useful in retail and skincare business contexts, where sales figures can be volatile due to seasonal demands or market fluctuations. By utilizing exponential smoothing, the research helps reduce forecasting errors and provides actionable insights for business planning. The result of the analysis showed a reasonably low error margin with a Mean Absolute Percentage Error (MAPE) of 3.65%, indicating high prediction accuracy. The research outcomes furnish skincare resellers and decision-makers with practical guidance in planning inventory, managing supply chains, and executing marketing strategies, ultimately supporting better data-driven decisions in a competitive industry.
Pembelajaran interaktif menggunakan breakout room di zoom meeting pada mata kuliah ketentuan umum dan tata cara perpajakan Pramesti, Retta Farah; Hamid, Mey Lina; Purba, Efri Elsridayani; Harared, Bunga Anisah
Jurnal EDUCATIO: Jurnal Pendidikan Indonesia Vol. 11 No. 1 (2025): Jurnal EDUCATIO: Jurnal Pendidikan Indonesia
Publisher : Indonesian Institute for Counseling, Education and Therapy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/1202525563

Abstract

Perkembangan teknologi dalam era Revolusi Industri 5.0 telah mendorong transformasi pembelajaran dari metode konvensional ke pembelajaran daring. Salah satu platform yang banyak digunakan dalam pendidikan online adalah Zoom Meeting, yang menyediakan fitur Breakout Room untuk meningkatkan interaksi dan diskusi mahasiswa dalam kelompok kecil. Penelitian ini bertujuan untuk mengevaluasi efektivitas Breakout Room dalam pembelajaran mata kuliah Ketentuan Umum dan Tata Cara Perpajakan (KUP) dengan mengukur tingkat pemahaman, kerja sama, serta keterlibatan mahasiswa dalam diskusi akademik. Penelitian ini menggunakan pendekatan kuantitatif dan kualitatifdengan kuesioner berbasis skala Likert dan pertanyaan terbuka yang dikumpulkan dari 49 mahasiswa peserta kelas KUP. Hasil penelitian menunjukkan bahwa 85% mahasiswa merasa metode ini meningkatkan pemahaman mereka terhadap konsep perpajakan, sementara 80% menyatakan lebih nyaman berdiskusi dalam kelompok kecil. Selain itu, 75% mahasiswa merasa bahwa metode ini meningkatkan kerja sama tim dalam menyelesaikan kasus pajak. Namun, masih terdapat tantangan seperti keterbatasan durasi diskusi, koordinasi dalam kelompok, serta preferensi mahasiswa yang lebih nyaman dengan pembelajaran individu. Dengan demikian, penelitian ini merekomendasikan penyesuaian durasi diskusi, kombinasi dengan metode pembelajaran lain, serta evaluasi berkala untuk meningkatkan efektivitas Breakout Room dalam pembelajaran perpajakan. Penelitian selanjutnya dapat mengeksplorasi pengaruh metode ini terhadap hasil akademik mahasiswa secara kuantitatif serta menguji efektivitasnya dalam berbagai mata kuliah lain yang berbasis analisis kasus.
Studi Literatur : Artificial Inteligence Dalam Dunia Perpajakan Di Indonesia Pramesti, Retta Farah; Emalia, Deasy
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 4 No. 3 (2024): Artikel riset Periode Nopember 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i3.4661

Abstract

This study aims to examine how the role of AI in the tax system in Indonesia, the challenges and benefits of tax AI and Tax AI seen from the renewal of the Core Tax Administration System (PSIAP) or Core Tax Administration System (CTAS) as the future in the world of taxation. This research is of qualitative type. The population in this study were 10 journals selected based on literature review materials, read and then analyzed. The results showed that AI has great potential in improving efficiency, accuracy and transparency in the tax system in Indonesia. The application of AI technology in taxation in Indonesia can speed up the administrative process, simplify tax reporting and payment and increase compliance for taxpayers in paying taxes. The application of AI in taxation tends to support the digitization of the tax system through initiatives such as the Core Tax Administration System (CTAS) Update so that in the future it can be more responsive and adaptive in the development of government policies in Indonesia. This analysis is based on theoretical and technical aspects without in-depth exploration of the social and economic impacts of AI implementation in taxation in Indonesia.
Co-Authors Agus Puji Priyono Asno Azzawagama Firdaus Bunga Anisah Harared Emalia, Deasy Firman, Azharil Hamid, Mey Lina Hanifah, Aisyah Hanjani, Tantri Annisa Inayaturohmat, Fatuh Indriyani, Novitasari Irsyada, Rahmat Khairanis Yulita Lady Ayu Sri Meliani Mukti Mursyida, Dwiratri Nita Cahyani Pratama, Gilar Budi Purba, Efri Elsridayani Thoyyibah, Mazraatin Yulianingrum, Nurul