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All Journal Jurnal Pendidikan dan Pembelajaran Indonesia (JPPI) Narra J Arus Jurnal Psikologi dan Pendidikan Advances in Taxation Research
Zahirah, Zahirah
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Biochemistry, Genetics & Molecular Biology Economics, Econometrics & Finance Education Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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E-Commerce Tax Implementation: A Study on South Korean Product Online Shop Business Zahirah, Zahirah; Pramukti, Andika; Arsyad, Muhammad
Advances in Taxation Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v1i2.103

Abstract

Purpose: This study examines the understanding of e-commerce taxation among Indonesian entrepreneurs selling South Korean products online. The growing demand for South Korean goods has driven entrepreneurs to use e-commerce platforms to efficiently reach out to physical interactions. Research Design and Methodology: This research adopted a qualitative descriptive approach. Primary data were collected through Google Forms and virtual interviews with a sample of online store owners. This method allowed a deeper understanding of the participants' perspectives on e-commerce tax issues. Findings and Discussion: The study found that while some online shop owners are familiar with e-commerce tax regulations, others remain unaware due to a lack of socialization from tax authorities. The absence of clear communication about tax obligations creates a knowledge gap, leading to inconsistent compliance among business owners. Implications: This research emphasizes the need for better tax education and socialization to improve compliance and support the growth of e-commerce in Indonesia. The findings suggest that tax authorities should focus on targeted outreach programs to ensure online store owners are well-informed about their tax obligations. This study contributes valuable insights for policymakers to enhance regulatory frameworks for e-commerce taxation.
Literasi Finansial dan Digitalisasi UMKM di Desa Ponduowae: Strategi Peningkatan Kapasitas Masyarakat Melalui Program Pendidikan Non-Formal Sutrisna, Saleh; Kada, Marselino Sambo; Usman, Auliah; Najmi, Najmi; Zahirah, Zahirah; Indra, Indra; Amalia, Tiara; Faizi, Besse Nur; Murni, Murni; Putri, Nabila; Parman, Imelda Aulia; Rajab, Vira Ardianti; Suci, Syahra Deviena Khien
Arus Jurnal Psikologi dan Pendidikan Vol 4 No 3: Oktober (2025)
Publisher : Arden Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57250/ajpp.v4i3.1756

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas program pendidikan non-formal dalam meningkatkan literasi finansial dan digitalisasi usaha mikro, kecil, dan menengah (UMKM) di Desa Pondouwae, Kecamatan Polinggona, Kabupaten Kolaka. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan desain studi lapangan (field research), melibatkan 25 pelaku UMKM yang mengikuti pelatihan berbasis praktik langsung. Data dikumpulkan melalui observasi partisipatif, wawancara mendalam, dan dokumentasi, kemudian dianalisis menggunakan model analisis interaktif Miles, Huberman, dan Saldaña. Hasil penelitian menunjukkan bahwa program pendidikan non-formal yang mengintegrasikan literasi finansial dan digitalisasi usaha secara signifikan meningkatkan kapasitas pelaku UMKM. Rata-rata skor literasi finansial meningkat dari 55% menjadi 78%, sedangkan literasi digital naik dari 48% menjadi 74%. Peserta mulai menerapkan pencatatan keuangan secara rutin, menggunakan metode pembayaran digital, serta memanfaatkan media sosial dan marketplace sebagai sarana promosi. Penelitian ini memberikan kontribusi empiris terhadap pengembangan model pemberdayaan berbasis masyarakat melalui pendidikan non-formal yang partisipatif dan kontekstual. Hasilnya memperkuat teori Difusi Inovasi dan Capability Approach, serta menawarkan model integratif yang dapat direplikasi untuk meningkatkan daya saing dan kemandirian ekonomi UMKM di era digital.
Meningkatkan Hasil Belajar Siswa melalui Metode Pembelajaran Think Pair Share (TPS) Kelas VIII SMP Negeri 3 Wundulako Zahirah, Zahirah; Anggraeni, Sahra; Hariati, Sri; Hariyadi, Slamet; Rahmadani, Natasha
Jurnal Pendidikan dan Pembelajaran Indonesia (JPPI) Vol. 5 No. 1 (2025): Jurnal Pendidikan dan Pembelajaran Indonesia (JPPI), 2025 (1)
Publisher : Yayasan Pendidikan Bima Berilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53299/jppi.v5i1.791

Abstract

Penelitian ini bertujuan untuk menjelaskan peningkatan hasil belajar siswa melalui metode Think-Pair-Share pada siswa kelas VIII SMP Negeri 3 Wundulako. Masalah ini dibahas melalui penelitian yang dilakukan di SMPN 3 Wundulako. Metode penelitian yang digunakan adalah penelitian tindakan kelas. Penelitian tindakan kelas (PTK) ini dilaksanakan dalam 2 (dua) siklus. Setiap siklus terdiri dari 4 (empat) tahap, yaitu: (1) perencanaan tindakan, (2) aktualisasi tindakan, (3) observasi dan interpretasi, dan (4) analisis dan refleksi. Data dianalisis dengan menggunakan teknik analisis deskriptif (pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan). Hasil penelitian tentang upaya meningkatkan hasil belajar PPKn melalui metode pembelajaran Think-Pair-Share (TPS) pada siswa kelas VIII SMP Negeri 3 Wundulako adalah sebagai berikut: Setelah dilakukan penelitian hasil belajar, maka dapat dinyatakan bahwa penerapan metode pembelajaran Think-Pair-Share (TPS) dapat meningkatkan partisipasi aktif siswa karena telah memenuhi kriteria yang telah ditetapkan, yaitu minimal 17 orang siswa yang berpartisipasi aktif dan mencapai nilai minimal 70. Secara ringkas, penerapan metode ini menunjukkan adanya peningkatan partisipasi aktif kelas VIII pada mata pelajaran PPKn di SMP Negeri 3 Wundulako.
Exploring the potential of Holothuria atra extract in modulating fasting triglyceride index and obesity: In silico, in vitro and in vivo studies Al’asyi, Assyu’ara; Ujianti, Irena; Nadika, Rara; Zahirah, Zahirah; Faizin, Bimo J.; Afifah, Devana A.; Farhan, Randhiva; Rahmadina, Salsabila P.; Lubis, Raisya ZN.; Ghaisani, Sakinah; Arkananta, Kiflan; Lakshmi, Bety S.; Pangestu, Mulyoto
Narra J Vol. 5 No. 3 (2025): December 2025
Publisher : Narra Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52225/narra.v5i3.2839

Abstract

Obesity remains a major global health challenge and is strongly associated with metabolic disorders, particularly cardiovascular disease. This has fueled growing interest in natural interventions that regulate lipid metabolism as potential strategies to mitigate associated risks. Among these, Holothuria atra has emerged as a candidate due to its diverse bioactive compounds, though its mechanisms of action and therapeutic efficacy remain inadequately characterized. The aim of this study was to evaluate the combined effects of H. atra extract (HAE) and exercise on metabolic regulation, with the goal of determining whether their synergistic use enhances obesity management by targeting multiple metabolic pathways. Specimens of H. atra were collected from Tablolong Beach, Indonesia, and ethanol extracts were prepared. An in-silico analysis was performed to assess drug-likeness, quantitative structure-activity relationship (QSAR) properties, and network pharmacology. In vitro test using human umbilical cord-derived mesenchymal stem cells (hUC-MSCs) underwent adipogenic differentiation with or without HAE treatment. This study used male Sprague-Dawley rats that were fed either a control or high-fat diet and further subdivided into groups receiving extract supplementation, swimming exercise, or a combination of both for six weeks. Liquid chromatography-mass spectrometry (LC-MS) analysis identified 6-gingerol and sarcostin as principal bioactive compounds, both of which fulfilled drug-likeness criteria. In silico analyses implicated peroxisome proliferator-activated receptor gamma (PPAR-γ) signaling as a major molecular target. In vitro tests found that HAE attenuated adipogenic differentiation of hUC-MSCs. Both HAE and exercise significantly reduced triglycerides, glucose, and the triglyceride–glucose index in rats fed a high-fat diet. The combination of HAE and exercise produced the greatest improvements, with significant reductions in glucose (p<0.01) , triglycerides (p<0.001), and the triglyceride–glucose index (p<0.001) compared to the high-fat diet control group. Collectively, these findings suggest that HAE, particularly when combined with regular exercise, improves lipid metabolism and may serve as a promising complementary strategy for obesity management.
Co-Authors Afifah, Devana A. Al’asyi, Assyu’ara AMALIA, TIARA Anggraeni, Sahra Arkananta, Kiflan Fachry Abda El Rahman Faizi, Besse Nur Faizin, Bimo J. Farhan, Randhiva Ghaisani, Sakinah Hariati, Sri Indra Indra Kada, Marselino Sambo Lakshmi, Bety S. Lubis, Raisya ZN. MULYOTO PANGESTU Murni Murni Nadika, Rara Najmi Najmi, Najmi Parman, Imelda Aulia Pramukti, Andika Putri, Nabila Rahmadani, Natasha Rahmadina, Salsabila P. Rajab, Vira Ardianti Slamet Hariyadi Suci, Syahra Deviena Khien Sutrisna, Saleh Ujianti, Irena Usman, Auliah